§11-1A-28. Review appraisal requirements; qualifications of review
appraisers with respect to residential property;
review appraisers to be competent witnesses.
In the conduct of mass appraisal of residential real property
the tax commissioner shall assure that the person who evaluates the
collected data with respect to any parcel of real property subject
to such appraisal and visits the property for the purpose of
reviewing such data, actual conditions, and estimated value is in
the first instance, with respect to residential property containing
eight or fewer dwelling units, a bona fide resident of West
Virginia for at least one year prior to employment in such capacity
and is a person familiar with the area in which such property is
located, including the amenities of the area and general trend of
market values over the period during which the trend is required by
law to be considered. Such person shall, if qualified under this
section, be a competent witness in all proceedings relating to the
appraisal of such property, notwithstanding any further review or
refinement of the data or other consideration in such appraisement.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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