§7-1-3l. Authority to establish county appraisal-assessment board;
functions and duties of board; duties of assessor.
In addition to all other powers and duties now conferred by
law upon county courts, such courts are hereby authorized and
empowered to establish a county appraisal-assessment advisory
board. The purpose for which this board is created is to enable
the county court, acting as the board of review and equalization,
to better perform its duties in reviewing property assessments and
to better inform the public with regard to assessments generally.
The board is hereby authorized to review all appraisals made by the
state tax commissioner under the provisions of section four,
article nine-a, chapter eighteen of the code and all assessments
made by the assessor and to submit to the county court all
pertinent data and information gathered by the appraisal-assessment
advisory board. The county assessor is hereby designated the
secretary of the board. The assessor shall attend all meetings of
the board. He shall keep record of all proceedings and shall
transmit a copy of all such proceedings to the county court. The
assessor shall also perform such other reasonable duties as may be
required of him by the board.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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