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WEST VIRGINIA CODE
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WVC 11 - 3 - 15 H §11-3-15h. Ruling on petition.
(a) In all cases the assessor shall consider the petition and shall rule on each petition filed pursuant to section fifteen-c, fifteen-d or fifteen-e of this article by February 10 of the assessment year. Written notice shall be served by regular mail on the person who filed the petition.

(b) In considering a petition filed pursuant to section fifteen-c, fifteen-d or fifteen-e of this article, the assessor shall consider the valuation fixed by the assessor on other similar property that is similarly situated.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
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