§11-3-31. Generally applied, and usual and customary practices and
procedures utilized by assessors prior to the second
day of July, one thousand nine hundred eighty-two;
limit of liability.
To the extent that any generally applied, usual and customary
practice or procedure utilized by the assessors of the several
counties prior to the second day of July, one thousand nine hundred
eighty-two, for the return, listing, appraisement and assessment of
property for ad valorem property taxation did not violate the then
existing statutory law, interpretations thereof by the courts or
the state tax commissioner, or regulations promulgated under such
statutory law, and to that extent only, the use of such practice or
procedure, in good faith, shall not be the sole basis for, or be
considered in, the removal of any public officer or the imposition
of any civil liability upon such official. The state tax
commissioner shall be competent to offer testimony as to whether
the practice or procedure utilized was generally applied, was a
usual and customary practice among the several counties, and may
offer testimony regarding formal or informal interpretations, rules
or practice employed by him and his predecessors in office at the
time such alleged usual and customary practice or procedures were
utilized in several counties.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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