WVC 11 -
CHAPTER 11. TAXATION.
ARTICLE 2. ASSESSORS.
§11-2-1. Assessment districts and assessors.
Each county in this state shall constitute one assessment
district and shall elect one assessor, whose term of office shall
be four years. The assessors now in office shall serve until the
expiration of the term for which they were elected, and their
successors shall be elected at the general election of one thousand
nine hundred thirty-six and every four years thereafter. No person
shall be eligible to the office of assessor who is not a resident
of the county at the time of his election. The assessor's office,
properly equipped at the county seat, shall be kept open throughout
§11-2-2. Deputy assessors.
The assessor in every county shall select his deputies,
assistants and other employees in the same manner as is provided
for the selection of deputies, assistants and employees of sheriffs
and clerks of courts.
§11-2-3. Selection of deputy assessors.
The deputy assessors, including the transfer and office
deputies, shall be residents and voters in the county: Provided,
That a deputy assessor whose primary responsibility is that of
updating the assessor's maps may be a resident and voter of a
contiguous county of this state. The deputy assessors shall be
appointed by the assessor with the advice and consent of the county
commission, and may be removed at any time in the discretion of the
assessor. Vacancies occurring from any cause in the office of any
deputy assessor shall be filled by the assessors.
§11-2-4. Apportionment of work.
The assessor, after consulting with his deputies, shall
apportion the work of assessing property for the purpose of
taxation among his deputies and himself as nearly equal as possible
to magisterial districts, and may, from year to year, make such
changes in the apportionment of work as to him may seem proper.
§11-2-5(56). Salaries paid out of county fund.
The salaries of assessors and their deputies, assistants and
employees shall be paid out of the county fund at the time and in
the manner now provided by law for paying other county officers.
Acts, 1980 Reg. Sess., Ch. 31.
§11-2-5a(2). Additional compensation; additional duties --
For the county of Berkeley, one thousand six hundred dollars.
Acts, 1980 Reg. Sess., Ch. 31.
§11-2-6. Correction of lists by assessor.
The deputies shall perform their labors under the direction
and advice of the assessor. It shall be his duty to examine and
revise the lists of property taken by his deputies to see that the
assessment is equal and uniform throughout his county; and if in
his opinion any property, real or personal, in any of such lists,
is valued at more or less than its value, according to the rule
prescribed by law, he shall correct the same by giving to such
property its value according to such rule. If it should appear
that any property liable to taxation has been omitted from any
taxpayer's list, the assessor shall list and value the same.
§11-2-7. State and local meetings.
There shall be an annual meeting of the assessors, which
meeting the assessors of the several counties of the state shall
attend. The date and place of such meeting shall be fixed by the
tax commissioner and due notice thereof shall be given to the
assessors of the state. The tax commissioner shall prepare a
program of matters pertaining to assessments and work of the
assessors to be discussed at such meeting and he shall attend and
be ex officio chairman of the same. The meeting shall continue for
a period of at least two days but not more than four days. The
actual and necessary expense incurred by any assessor and not more
than two deputies to be designated by him in attendance at such
meeting shall be paid out of the county treasury of the county of
the assessor and deputies so attending. Before such payment,
however, the assessor shall file an itemized statement, which shall
be sworn to, of his actual and necessary expenses, with the clerk
of the county court.
In addition to the meeting hereinbefore provided for, there
shall be at least two meetings of each assessor and his deputies
between the first day of the assessment year and the twentieth day
of January, of the current year, at such time and place as the
assessor shall designate, of which meeting all deputies shall have
notice, for the purpose of securing uniform valuation of property,
both real and personal, throughout the entire county, according to
the true and actual value. The last meeting shall be held after the work of listing property has been completed, at which meeting
all the lists shall be thoroughly gone over, and if found to be
erroneous, either in the amount of property, real or personal,
assessed to any person, firm or corporation, or in the value given
to any item of property by the taxpayer shall be revised and
corrected by placing on such list the omitted property and giving
to it, as well as to any property that has been listed, but which
has been incorrectly valued, the true and actual value thereof
according to the rule prescribed by law and by omitting property
§11-2-8. Records of assessor.
The official books and papers of the assessor shall remain as
the permanent records of his office and shall be turned over by
each assessor to his successor. In event of the loss or
destruction of such records the assessor, with the consent of the
tax commissioner, may obtain copies thereof and the expense of
obtaining such copies shall be paid out of the county treasury.
§11-2-9. List of violations furnished prosecuting attorney.
It shall be the duty of every assessor to furnish the
prosecuting attorney of the county a list of every violation of the
revenue laws committed by any person, other than himself, showing
the nature and character of each violation. It shall be the duty
of such prosecuting attorney to deliver such list to the foreman of
the grand jury, who shall treat it as having been especially
delivered in charge to the grand jury. The said foreman, after the
grand jury is discharged, shall return said list to the clerk of
the circuit court, to be preserved and filed in his office.
Acts, 1971 Reg. Sess., Ch. 23.
Notwithstanding the provisions of section seven of this
article, between the first day of January and the twentieth day of
June in the year one thousand nine hundred sixty-one, the assessor
and his deputies shall meet for the purposes specified by section
seven of this article.
Note: WV Code updated with legislation passed through the 2012 1st Special Session