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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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