H. B. 4610
(By Delegate Perry)
[Introduced February 22, 2002; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact section twenty-four, article three,
chapter eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to assessments;
review and equalization by county commissions; and creating a
rebuttable presumption that the assessed value of a property
as determined by the assessor is correct.
Be it enacted by the Legislature of West Virginia:
That section twenty-four, article three, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-24. Review and equalization by county commission.
The county commission shall annually, not later than the first day of February, meet for the purpose of reviewing and equalizing
the assessment made by the assessor. It shall not adjourn for
longer than three days at a time until this work is completed, and
shall not remain in session for a longer period than twenty-eight
days and shall not adjourn sine die before the fifteenth day of
February. At the first meeting, the assessor shall submit the
property books for the current year, which shall be complete in
every particular, except that the levies shall not be extended.
The assessor and his assistants shall attend and render every
assistance possible in connection with the value of property
assessed by them. The commission shall proceed to examine and
review the property books, and shall add on the books the names of
persons, the value of personal property and the description and
value of real estate liable to assessment which was omitted by the
assessor. They shall correct all errors in the names of persons,
in the description and valuation of property, and they shall cause
to be done whatever else may be necessary to make the valuation
comply with the provisions of this chapter. The assessed value
determined to be correct by the assessor shall be presumed to be
correct and may be changed by the county commission only through
demonstration by clear and convincing evidence that the assessment is not correct. But in no case shall any question of
classification or taxability be considered or reviewed. If the
commission determine that any property or interest is assessed at
more or less than its true and actual value, it shall fix it at the
true and actual value. But no assessment shall be increased
without giving the property owner at least five days' notice, in
writing, and signed by the president of the commission, of the
intention to make the increase. Service upon the property owner
shall be sufficient, or upon his or her agent or attorney in
person, or if sent by registered mail to such property owner, his
or her agent, or attorney, at the last known place of abode. If he
or she be not found and have no known place of abode, then notice
shall be given by publication thereof as a Class I legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the publication area for such
publication shall be the county. The date of the publication shall
be at least five days prior to the increase. When it is desired to
increase the entire valuation in any one district by a general
increase, notice shall be given by publication thereof as a Class
II-O legal advertisement in compliance with the provisions of
article three, chapter fifty-nine of this code, and the publication area for such publication shall be the county. The date of the
last publication shall be at least five days prior to the increase
in valuation. When an increase is made, the same valuation shall
not again be changed unless notice is again given as heretofore
provided.
The clerk of the county commission shall publish notice of the
time, place and general purpose of the meeting as a Class II legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the publication area for such
publication shall be the county involved. The expense of
publication shall be paid out of the county treasury.
If any person fails to apply for relief at this meeting, he or
she shall have waived his or her right to ask for correction in his
or her assessment list for the current year, and shall not
thereafter be permitted to question the correctness of his or her
list as finally fixed by the county commission, except on appeal to
the circuit court. After the county commission completes the
review and equalization of the property books, a majority of the
commission shall sign a statement that it is the completed
assessment of the county for the year; then the property books
shall be delivered to the assessor and the levies extended as provided by law.
NOTE: The purpose of this bill is to create a presumption,
during county commissions' review and equalization meetings, that
the value of a property as assessed by the assessor is correct,
except where there is clear and convincing evidence to the
contrary.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.