WVC 11 - 1 - 3
§11-1-3. Aiding board of public works, auditor and treasurer.
The tax commissioner shall attend meetings of the board of
public works when it is considering matters of assessment or
revenue, when requested by said board or the governor to so attend,
and he shall give such assistance to the said board as it or the
governor may direct, in making any assessment to be made by it. In
case of appeal to any court from any assessment made by the said
board, the tax commissioner shall appear before any court and
protect the interest of the state and of any county, district or
municipal corporation which may be interested. He shall, upon the
request of the auditor or treasurer, assist such officers in any
matters relating to the revenues of the state.