§11-1B-14. Review by circuit court on certiorari.
Within thirty days after the day the county commission
notifies the parties of a final determination of value made
pursuant to section eight of this article, the owner, tax
commissioner, protestor or intervenor may request the county
commission to certify the evidence and remove and return the record
to the circuit court of the county on a writ of certiorari
instituted in accordance with the provisions of article three,
chapter fifty-three of this code. For purposes of this article,
the recorded testimony of the hearing, when certified by the county
commission may be used by the circuit court as the transcript of
testimony. If the petition for review be made by the tax
commissioner or the assessor as to two or more separate items or
parcels of property and for separate property owners, all such
matters may be included within one petition if each separate owner
is notified thereof and given opportunity to respond thereto.
Except to the extent the same is in direct conflict with the
provisions of this section, the provisions of section eighteen,
article one-a of this chapter shall govern reviews by circuit
courts of any proceedings brought under this article.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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