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Enrolled Version - Final Version Senate Bill 565 History

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Key: Green = existing Code. Red = new code to be enacted
SB565 SUB1 enr
ENROLLED

COMMITTEE SUBSTITUTE

FOR

Senate Bill No. 565

(Senators Sypolt, Bailey and Love, original sponsors)

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[Passed March 6, 2008; in effect from passage.]

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AN ACT to amend and reenact §11-3-2a of the Code of West Virginia, 1931, as amended, relating to notices of increased assessment; and requiring notice of an increase in the assessed valuation of real property only if the increase is one thousand dollars or more.

Be it enacted by the Legislature of West Virginia:
That §11-3-2a of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-2a. Notice of increased assessment required; exceptions to notice.

(a) If the assessor determines the assessed valuation of any item of real property is more than ten percent greater than the valuation assessed for that item in the last tax year, the increase is one thousand dollars or more and the increase is entered in the property books as provided in section nineteen of this article, the assessor shall give notice of the increase to the person assessed or the person controlling the property as provided in section two of this article. The notice shall be given at least fifteen days prior to the first meeting in February at which the county commission meets as the board of equalization and review for that tax year and advise the person assessed or the person controlling the property of his or her right to appear and seek an adjustment in the assessment. The notice shall be made by first class United States postage mailed to the address of the person assessed or the person controlling the property for payment of tax on the item in the previous year, unless there was a general increase of the entire valuation in any one or more districts in which case the notice shall be by publication of the notice by a Class II-0 legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code. The area for the publication is the county. The requirement of notice under this section is satisfied and waived if personal notice of the increase is shown by:
(1) The taxpayer having signed the assessment form after it had been completed showing the increase;
(2) Notice was given as provided in section three-a of this article; or
(3) The person so assessed executing acknowledgment of the notice of the increase.
(b) During the initial reappraisal of all property under section seven, article one-c of this chapter, the tax commissioner and each county assessor shall send every person owning or controlling property appraised by the tax commissioner or the county assessor, as the case may be, a pamphlet which explains the reappraisal process and its equalization goal in a detailed yet informal manner. The property valuation training and procedures commission, created under section three, article one-c of this chapter, shall design the pamphlet for use in all counties while allowing individual county information to be included if it determines that the information would improve understanding of the process.

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