WVC 11 - 6 B- 5
§11-6B-5. Determination; notice of denial of claim or exemption.
(a) The assessor shall, as soon as practicable after a claim
for exemption is filed, review that claim and either approve or
deny it. If the exemption is denied, the assessor shall promptly,
but not later than the first day of January, serve the claimant
with written notice explaining why the exemption was denied and
furnish a form for filing with the county commission should the
claimant desire to take an appeal. The notice required or
authorized by this section shall be served on the claimant or his
or her authorized representative either by personal service or by
(b) In the event that the assessor shall have information
sufficient to form a reasonable belief that a claimant, after
having been originally granted an exemption, is not eligible for
said exemption, he or she shall deny the exemption on the next
assessment date and shall promptly, but no later than the first day
of January, serve the claimant with written notice explaining the
reasons for the denial and furnish a form for filing with the
county commission should the claimant desire to take an appeal.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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