Senate Bill No. 437
(By Senators Ross, Love, Miller, Plymale, Buckalew and Sharpe)
____________
[Introduced February 20, 1995; referred to the Committee
on the Judiciary; and then to the Committee on Finance.]
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A BILL to repeal section twenty-seven, article three, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended; to amend and reenact section six, article one of said chapter; to amend and reenact section ten, article one-c of said chapter; to amend and reenact sections two-a, three-a, ten, eleven, twenty-four, twenty-four-a, twenty-five and twenty-six, article three of said chapter; and to further amend said article by adding thereto six new sections, sections two-b, two-c, twenty-four-b, twenty-four-c, twenty-four-d and twenty-four-e, all relating to the procedures for reporting property for ad valorem taxation and for review of assessments made for ad valorem taxation; providing for notice of reporting requirements, penalties for failure to satisfy reporting requirements, assessments and procedures for review of assessments; clarifying penalties for failure to satisfy reporting requirements; expanding and clarifying opportunities for administrative and judicial review of assessments; and reforming the procedures whereby certain refunds of overpaid ad valorem taxes are made.

Be it enacted by the Legislature of West Virginia:
That section twenty-seven, article three, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be repealed; that section six, article one of said chapter be amended and reenacted; that section ten, article one-c of said chapter be amended and reenacted; that sections two-a, three-a, ten, eleven, twenty-four, twenty-four-a, twenty-five and twenty-six, article three of said chapter be amended and reenacted; and that said article be further amended by adding thereto six new sections, two-b, two-c, twenty-four-b, twenty-four-c, twenty-four-d and twenty-four-e, all to read as follows:
ARTICLE 1. SUPERVISION.
§11-1-6. Forms and instructions for assessors.
The tax commissioner shall prepare and forward to the assessors such uniform printed forms for the personal property books, and the land books, and such lists of taxable subjects to be furnished by the assessors to persons chargeable with taxes, as will procure a perfect assessment of all the persons and property, both real and personal, in this state subject to taxation, and shall have full power to alter or change any and all forms and books from time to time, so as to procure a just and equal assessment of all taxable property. The tax commissioner shall integrate and coordinate such uniform printed forms so as to facilitate ease of compliance by persons subject to the reporting requirements, and ease of administration, assessment and collection of taxes, with respect to related persons and property, both real and personal, subject to taxation. Such uniform printed forms shall include, or shall be accompanied by, complete, uniform printed instructions for proper completion and timely filing of such forms, notice of penalties for failure to comply with applicable filing requirements, notice of the procedures for making a written request for extension of time to file such forms, and notice of the procedure for making an amendment to a form previously filed. Such uniform printed forms shall also include on the face thereof an appropriate space for the person chargeable with taxes to indicate the classification for levy purposes, and to claim any exemption from taxation, with respect to each item of property, both real and personal, to be reported, and the basis or reason therefor. Such uniform printed forms prepared by the tax commissioner shall be furnished by the assessors to persons chargeable with taxes with respect to property, both real and personal, used by said person in the conduct of a trade or business, and may be accompanied, with the approval of the tax commissioner, by such supplemental uniform printed local forms as may be prepared by any assessor to facilitate the work of that assessor in his or her county. Such uniform printed forms prepared by the tax commissioner may be furnished by the assessors to persons chargeable with taxes with respect to property, both real and personal, not used by said person in the conduct of a trade or business, or in lieu thereof any individual assessor may furnish to such persons chargeable with taxes in his or her county, a uniform printed local form prepared by that individual assessor: Provided, That such local form is approved in advance by the tax commissioner: Provided, however, That county assessors may, with the approval of the tax commissioner, also use such other printed local forms as may be necessary in the use of mechanical devices designed to facilitate the work of the assessor: Provided further, That the county ~~court~~ commission is hereby authorized to purchase and pay out of the county treasury for all such printed local forms for use by the assessor. The tax commissioner shall also, by letter or printed circular, give such instructions to the assessors respecting their duties as may seem to him or her judicious; and if any assessor fail to obey such instructions, so far as they are not contrary to law, he or she shall forfeit not less than one hundred dollars nor more than five hundred dollars, and, upon being convicted, shall be removed from office.
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.

§11-1C-10. Valuation of industrial property and natural
y

resources property by tax commissioner; penalties; methods; values sent to assessors.

(a) As used in this section:
(1) "Industrial property" means real and personal property integrated as a functioning unit intended for the assembling, processing and manufacturing of finished or partially finished products.
(2) "Natural resources property" means coal, oil, natural gas, limestone, fireclay, dolomite, sandstone, shale, sand and gravel, salt, lead, zinc, manganese, iron ore, radioactive minerals, oil shale, managed timberland as defined in section two of this article, and other minerals.
(b) All owners of industrial property and natural resources property each year shall make a return to the state tax commissioner and, if requested in writing by the assessor of the county where situated, to such county assessor at a time and in the form specified by the commissioner of all industrial or natural resources property owned by them. The commissioner may require any information to be filed which would be useful in valuing the property covered in the return. Any penalties provided for in this chapter or elsewhere in this code relating to failure to list any property or to file any return or report may be applied to any owner of property required to make a return pursuant to this section: Provided, That the state tax commissioner may grant a reasonable extension of time for making the return required by this subsection upon written request of the property owner, made to the tax commissioner prior to the time fixed for making such return, on such terms and conditions as the tax commissioner may reasonably require: Provided, however, That no such extension shall exceed sixty days: Provided further, That the property owner shall be entitled to amend any such return by filing with the state tax commissioner a return designated as an amended return within thirty days from the due date, or any extension thereof, of the original return, and may amend any such return subsequent to thirty days from the due date, or any extension thereof, of the original return only upon permission of the state tax commissioner on such terms and conditions as the tax commissioner may reasonably require.
(c) The state tax commissioner shall value all industrial property in the state at its fair market value within three years of the approval date of the plan for industrial property required in subsection (e) of this section. The commissioner shall thereafter maintain accurate values for all such property. The tax commissioner shall forward each industrial property appraisal to the county assessor of the county in which that property is located and the assessor shall multiply each such appraisal by sixty percent and include the resulting assessed value in the land book or the personal property book, as appropriate for each tax year. The commissioner shall supply support data that the assessor might need to evaluate the appraisal.
(d) Within three years of the approval date of the plan required for natural resources property required pursuant to subsection (e) of this section, the state tax commissioner shall determine the fair market value of all natural resources property in the state. The commissioner shall thereafter maintain accurate values for all such property.
(1) In order to qualify for identification as managed timberland for property tax purposes the owner must annually certify, in writing to the division of forestry, that the property meets the definition of managed timberland as set forth in this article and contracts to manage property according to a plan that will maintain the property as managed timberland. In addition, each owner's certification must state that forest management practices will be conducted in accordance with approved practices from the publication "Best Management Practices for Forestry." Property certified as managed timberland shall be valued according to its use and productive potential. The tax commissioner shall promulgate rules for certification as managed timberland.
(2) In the case of all other natural resources property, the commissioner shall develop an inventory on a county by county basis of all such property and may use any resources, including, but not limited to, geological survey information; exploratory, drilling, mining and other information supplied by natural resources property owners; and maps and other information on file with the state division of environmental protection and office of miners' health, safety and training. Any information supplied by natural resources owners or any proprietary or otherwise privileged information supplied by the state division of environmental protection and office of miners' health, safety and training shall be kept confidential unless needed to defend an appraisal challenged by a natural resources owner. Formulas for natural resources valuation may contain differing variables based upon known geological or other common factors. The tax commissioner shall forward each natural resources property appraisal to the county assessor of the county in which that property is located and the assessor shall multiply each such appraisal by sixty percent and include the resulting assessed value in the land book or the personal property book, as appropriate, for each tax year. The commissioner shall supply support data that the assessor might need to explain or defend the appraisal. The commissioner shall directly defend any challenged appraisal when the assessed value of the property in question exceeds two million dollars or an owner challenging an appraisal holds or controls property situated in the same county with an assessed value exceeding two million dollars. At least every five years, the commissioner shall review current technology for the recovery of natural resources property to determine if valuation methodologies need to be adjusted to reflect changes in value which result from development of new recovery technologies.
(e) The tax commissioner shall develop a plan for the valuation of industrial property and a plan for the valuation of natural resources property. The plans shall include expected costs and reimbursements, and shall be submitted to the property valuation training and procedures commission on or before the first day of January, one thousand nine hundred ninety-one, for its approval on or before the first day of July of such year. Such plan shall be revised, resubmitted to the commission and approved every three years thereafter.
(f) To perform the valuation duties under this section, the state tax commissioner shall have the authority to contract with a competent property appraisal firm or firms to assist with or to conduct the valuation process as to any discernible species of property statewide if the contract and the entity performing such contract is specifically included in a plan required by subsection (e) of this section or otherwise approved by the commission. If the tax commissioner desires to contract for valuation services only in one county or a group of counties, the contract must be approved by the commission.
(g) The county assessor may accept the appraisal provided, pursuant to this section, by the state tax commissioner: Provided, That if the county assessor fails to accept the appraisal provided by the state tax commissioner, the county assessor shall show just cause to the valuation commission for the failure to accept such appraisal and shall further provide to the valuation commission a plan by which a different appraisal will be conducted.
(h) The costs of appraising the industrial and natural resources property within each county, and any costs of defending same shall be paid by the state: Provided, That the office of the state attorney general shall provide legal representation on behalf of the tax commissioner or assessor, at no cost, in the event the industrial and natural resources appraisal is challenged in court.
(i) For purposes of revaluing managed timberland as defined in section two of this article, any increase or decrease in valuation by the commissioner shall not become effective prior to the first day of July, one thousand nine hundred ninety-one. The property owner may request a hearing by the director of the division of forestry, who may thereafter rescind the disqualification or allow the property owner a reasonable period of time in which to qualify the property. A property owner may appeal a disqualification to the circuit court of the county in which the property is located.
§11-3-2a. Notice of increased proposed assessment required,

exceptions to notice; notice of increased assessment; notice of special valuation.

(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 and the increase be entered in the property books as provided in section nineteen of this article, the assessor shall ~~give~~ deliver written notice of the increase to the person assessed or the person controlling the property as provided in section two of this article. The notice must be ~~given~~ delivered at least fifteen days prior to the first ~~meeting in~~ day of 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 before the assessor and seek an adjustment in the assessment. The notice shall be ~~made~~ delivered by ~~first class~~ United States ~~postage~~ mail 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. Such notice shall be provided by the assessors on uniform printed forms prepared and forwarded to the assessors by the tax commissioner. The notice shall contain the information hereinbefore required, and shall also set forth the following information with respect to the property or interest in the form shown or as near thereto as may practicable:
"NOTICE
ATTENTION:

There has been proposed AN INCREASE IN THE ASSESSED VALUATION of one or more of your properties in an amount more than ten percent greater than the valuation assessed for that item in the last tax year. This INCREASED ASSESSED VALUATION is proposed to be the assessed valuation of such property for purposes of imposition of the property tax for this tax year.

There has been determined AN INCREASE IN THE ASSESSED VALUATION of one or more of the properties identified on your property tax bill for this year. This INCREASED ASSESSED VALUATION is the assessed valuation of such property being used for purposes of imposition of the property tax.

ATTENTION:

There has been A CHANGE IN THE CLASSIFICATION of one or more of the properties identified on your property tax bill for this year. This CHANGED CLASSIFICATION is the classification of such property being used for purposes of imposition of the property tax and it differs from the classification you indicated for such property in your return of the same.

ATTENTION:

There has been A CHANGE IN THE TAXABILITY of one or more of the properties identified on your property tax bill for this year. This CHANGED TAXABILITY is the taxable status of such property being used for purposes of imposition of the property tax and it differs from the taxable status you indicated for such property in your return of the same.

IDENTIFICATION OF INCREASE(S) OR CHANGE(S)
The following information is provided in order to assist you in identifying each and every of the increase(s) or change(s) described above and each and every property to which such increase(s) or change(s) apply:
REAL PROPERTY
Property Identification: Last Year This Year

(or as claimed
in your return)

1. Appraised Valuation:$ $
Land:$ $
Improvement:$ $
2. Assessed Valuation:$ $
Land:$ $
Improvement:$ $
3. Classification:
Land:
Improvement:
4. Taxability:
Land: Improvement:
PERSONAL PROPERTY
Property Identification Last Year This Year

(or as claimed
in your return)

1.Appraised Valuation:$ $

2. Assessed Valuation:$ $

3.Classification:
4. Taxability:
RIGHT TO ADMINISTRATIVE REVIEW
A. Any owner of property subject to tax who shall properly and timely complete and file the written protest as provided herein, shall be entitled to a hearing before the county commission sitting as a board of review from the twentieth day of July, to the fifteenth day of August of this year, to protest the assessment of such property with respect to this tax year. However, in no case shall any question of classification or taxability be considered or reviewed by the county commission. (See paragraph B. below.) Such hearing shall be allowed only when such property owner completes and files in the office of the clerk of the county commission, either personally or by United States mail, on or before the first day of August of this year, a written protest of the assessment on a uniform printed form prepared by the tax commissioner and made available upon request at such clerk's office, or on a form substantially similar thereto. Upon receipt of such written protest, the clerk of the county commission shall assign a time for the hearing and shall notify the property owner of such time. In the event that the property owner shall also desire to object to the classification or taxability of any of his or her property, he or she must, in addition to seeking the review described by this paragraph, also seek the review described by paragraph B. below.
If any person receiving this notice fails to apply for relief before the county commission sitting as a board of review in the manner herein provided, he or she shall have waived his or her right to ask for correction of his or her assessed valuation for the tax year, and shall not thereafter be permitted to obtain administrative or judicial review of the correctness of such assessed valuation.
B. Any owner of a property who shall properly and timely complete and file the written protest as provided herein, shall be entitled to a written decision from the tax commissioner regarding the classification or taxability of such property with respect to this tax year. The decision by the tax commissioner shall be issued only when such property owner completes and files with the tax commissioner by United States mail, on or before the first day of August of this year, a written protest of the assessment, as it relates to the classification or taxability of the property, on a uniform printed form prepared by the tax commissioner and made available at the assessor's office, or on a form substantially similar thereto. In the event that the property owner shall also desire to protest the assessed valuation of any of his or her property, he or she must, in addition to seeking the review described in this paragraph, also seek the review described in paragraph A. above.
If any person receiving this notice fails to apply for relief to the tax commissioner in the manner herein provided, he or she shall have waived his or her right to ask for correction of the classification or taxability of the property for the tax year, and shall not thereafter be permitted to obtain administrative or judicial review of the correctness of such classification or taxability for the tax year.
AVAILABILITY OF GENERAL ASSESSMENT INFORMATION
There is available for inspection in the assessor's office, during regular business hours, general assessment information including, but not limited to, the appraised valuation, assessed valuation, assessment ratios, classification and taxability of each and every property in the county, and the same information with respect to the immediately preceding year's assessments.
PROCEDURES BY WHICH LEVY (TAX) RATES ARE SET
The levy (tax) rate applied to the assessed value of property is a composite of the levy rate set by each levying body in the county with jurisdiction to tax that property. Each levying body makes its levy estimate, or sets the levy rate, annually in public meetings held between the seventh and twenty-eighth day of March of the tax year. See the county commission, board of education and/or municipality for the scheduling of such meetings."
If any property identified in such notice consists of identifiably separate items, lots, tracts or parcels of land, or contains improvements on any such items, lot, tract or parcel, the appraised and assessed valuation and the classification and taxability, shall be disclosed with respect to each such item, lot, tract or parcel and improvement thereon.
(3) Notwithstanding any other provision of law to the contrary, in the event of a failure to give the notice required pursuant to subsection (b) of this section, when mailing to the property owner the tax bill with respect to which the notice is required, that property owner shall not be required, in order to be entitled to judicial review of the assessment by the circuit court, pursuant to section twenty-five of this article, to comply with the provisions of section twenty-five of this article, relating to appearing before the county commission sitting as a board of review to protest the assessment, but may comply with such provisions at his or her election.
(c) The tax commissioner shall prepare and forward to the assessors a uniform printed form of a notice which shall be published by the assessors in June of each year as a retail display advertisement, as opposed to, and other than, a legal and classified advertisement, to be published in every newspaper of general circulation within the county which shall be in the following form:
"NOTICE
RIGHT TO ADMINISTRATIVE REVIEW
A. Any owner of property subject to tax who shall timely complete and file a written protest as provided herein, shall be entitled to a hearing before the county commission sitting as a board of review from the twentieth day of July to the fifteenth day of August of this year, to protest the proposed assessed valuation of such property, as entered in the property books by the assessor, for use in imposing property taxes in this tax year. However, in no case shall any question of taxability or classification be considered by the county commission. (See paragraph B. below.) Such hearing shall be allowed only when such property owner shall have completed and filed in the office of the clerk of the county commission, either personally or by United States mail, on or before the first day of August of this year, a written protest of the proposed assessed valuation on a uniform printed form prepared by the tax commissioner and made available upon request at such clerk's office, or on a form substantially similar thereto. Upon receipt of such written protest, the clerk of the county commission shall assign a time for the hearing and shall notify the property owner of such time. In the event that the property owner shall also desire to object to the proposed classification or taxability of any of his or her property, he or she must, in addition to seeking the review described by this paragraph, also seek the review described by paragraph B. below.
B. At any time after property is returned for taxation and prior to the first day of July of the tax year, any taxpayer is entitled to request and to obtain, within five days after making such request, from the assessor a written determination of the proposed classification or taxability of his or her property. In case the taxpayer is dissatisfied with the proposed classification or taxability of his or her property, he or she shall file his or her objections in writing with the assessor no later than the fifteenth day of July of the tax year. The assessor shall decide the question by either sustaining the objection and making proper corrections, or by stating, in writing if requested, the reasons for his or her refusal to sustain the objection. The assessor may, and if the taxpayer requests, the assessor shall, certify the question to the state tax commissioner in a statement sworn to by both parties, or if the parties are unable to agree, in separate sworn statements, no later than the first day of August of the tax year, giving a full description of the property and any other information which the tax commissioner may require. The tax commissioner shall prescribe forms on which the aforesaid questions shall be certified and he or she shall have the authority to pursue any inquiry and procure any information which may be necessary for the disposition of the issue.
AVAILABILITY OF GENERAL ASSESSMENT INFORMATION
There is available for inspection in the assessor's office, during regular business hours, general assessment information including, but not limited to, the appraised valuation, assessed valuation, assessment ratios, classification and taxability of each and every property in the county, and the same information with respect to the immediately preceding year's assessments.
PROCEDURES BY WHICH LEVY (TAX) RATES ARE SET
The levy (tax) rate applied to the assessed value of property is a composite of the levy rate set by each levying body in the county with jurisdiction to tax that property. Each levying body makes its levy estimate, or sets the levy rate, annually in public meetings held between the seventh day of March and the twenty-eighth day of March of the tax year. See the county commission, board of education and/or municipality for the scheduling of such meetings."
Such advertisement shall be of a size sufficient to be readily visible and apparent to the readers of such newspaper and shall be at least fifteen column inches or its equivalent and shall appear in each newspaper in some portion thereof other than that portion devoted to legal and classified advertising. The assessor shall solicit the running of such advertisement as a public service or at a reduced cost, but, in any event, the cost of such advertisement shall be paid for out of the county treasury with funds appropriated for that purpose. Such advertisement shall be published at least three times between the first and last day of June in every year, but no more often than once a week during such period, and shall be published the third and final time no earlier than the twenty-first day of June or, in the case of weekly newspapers, the edition next preceding that date. The advertisements required to be published by the provisions of this section shall not include the name of the tax commissioner or of any other public official or employee, whether elected or appointed, and such person may be referred to in such advertisements, if at all, by their title or office only.
~~(b)~~ (d) 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.
§11-3-2b. Ext
ension of time for making reports and amendment of

reports.

(a) The assessor to whom a report listing property must be made, may grant a reasonable extension of time for making the reports required by sections two, twelve and fifteen of this article, upon written request of the property owner made and filed with the assessor prior to the time fixed for making such report, upon such terms and conditions as the assessor may reasonably require: Provided, That no such extension shall exceed sixty days.
(b) The property owner shall be entitled to amend any report listing property as required by section two, twelve or fifteen of this article by filing with the assessor, to whom the original report was required to be made, a report designated as an amended report within thirty days from the due date, or any extension thereof, of the original report, and may amend any such report subsequent to thirty days from the due date, or any extension thereof, of the original report, only upon permission of the assessor to whom the original report was made, on such terms and conditions as the assessor may reasonably require.
§11-3-2c. Notice of requirements for making returns and reports

and notice of penalties for noncompliance.

Each and every assessor shall, in the month of August in each year, prepare and publish a notice, which shall provide information describing the requirements for making of returns or reports of property subject to tax contained in this article and in article one-c of this chapter, and describing each and every penalty that may be imposed on the property owner for failure to comply with such filing requirements, as a retail display advertisement, as opposed to, and other than, a legal and classified advertisement, to be published in every newspaper of general circulation within the county. Such advertisement shall be of a size sufficient to be readily visible and apparent to the readers of such newspaper and shall be at least fifteen column inches or its equivalent and shall appear in each newspaper in some portion thereof other than that portion devoted to legal and classified advertising. The assessor shall solicit the running of such advertisement as a public service or at a reduced cost, but, in any event, the cost of such advertisement shall be paid for out of the county treasury with funds appropriated for that purpose. Such advertisement shall be published at least three times between the first and last day of August in every year, but no more often than once a week during such period, and shall be published the third and final time no earlier than the twenty-first day of August or, in the case of weekly newspapers, the edition next preceding that date. The advertisements required to be published by the provisions of this section shall not include the name of the tax commissioner or of any other public official or employee, whether elected or appointed, and such person may be referred to in such advertisements, if at all, by their title or office only.
§11-3-3a. Building or real property improvement notice; notice

filed with assessors; when not required; penalties.

Any person, corporation, association or other owner of real property, subject to the payment of property tax, who shall hereafter erect any building or structure, or who shall add to enlarge, move, alter, convert, extend, raze or demolish any building or structure, whereby the value of the said real property shall be improved more than one thousand dollars, shall give notice in writing to the assessor within sixty days after the commencement of the improvement of such property. The notice shall be given upon such forms as may be prescribed by the tax commissioner who shall furnish the same to assessors. The notice shall contain the following information: (1) A statement that improvements are being or have been made; (2) the location or address of the property; and (3) the name of the owner or owners of the property. The information contained in such notice shall be advisory in nature and may be used by the assessor in performing his or her duties as otherwise provided by law: Provided, ~~however,~~ That a report made by or on behalf of any mine, mill, factory, or other industrial establishment and filed with the assessor on or before ~~June fifteen~~ the fifteenth day of June which discloses with certainty any construction, or improvement made during the previous twelve months, shall be deemed compliance with this section: ~~And provided further~~ Provided, however, That within the area of any municipality where a building permit has been obtained prior to beginning such work, the delivery of a copy of the building permit to the assessor by the owner or the issuing authority shall be sufficient notice under this section. Any person who shall violate the provisions of this section shall ~~be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than ten dollars nor more than~~ forfeit ~~one~~ two hundred dollars. ~~in the discretion of the court. Justices of the peace shall have concurrent jurisdiction with other courts having jurisdiction for the trial of all misdemeanors arising under this section~~.
§11-3-10. Failure to list property, etc.; collection of
penalties and forfeitures.

(a) If any person, firm or corporation, including public service corporations whose duty it is by law to list any real estate or personal property for taxation, shall fail or refuse to furnish a proper list thereof or refuse to list within the time required by law, including lawful extensions of that time, or if any person, firm or corporation, including public service corporations, shall fail or refuse to answer or shall answer falsely any question asked by the assessor or by the tax commissioner, or shall fail or refuse to deliver any statement, return or report required by law, he or she or it shall, in the case of each such failure or refusal, forfeit ~~not less than twenty-five nor more than~~ one hundred dollars, and, in circumstances in which a person, firm or corporation refuses to, timely and otherwise, furnish a proper list, or answer any question or deliver any statement, return or report required by law, such person, firm or corporation shall be denied all remedy provided by law for the correction of any assessment made by the assessor or by the board of public works.
(b) If any person, firm or corporation, including public service corporations, required by law to make return or report of property for taxation, whether such return or report is to be made to the tax commissioner, the assessor, the board of public works or any other assessing officer or body, fails or refuses to return a true list of all property which should be assessed in this state, including notes, bonds, bills and accounts receivable, stocks, and any other intangible personal property, such person, firm or corporation, in addition to all other penalties provided by law, shall forfeit one percent of the assessed value of the property not yet returned and not otherwise taxed in this state: Provided, That, within the discretion of the officer to whom the return or report is to be made, such forfeiture as to any property may be abated, in whole or in part, upon written request of such person, firm or corporation made within thirty days of receipt of written notice of such forfeiture, and upon a finding by such officer that the failure to return a true list of such property was due to reasonable cause and not to negligence or intentional disregard of applicable provisions of law. A forfeiture as to all property aforesaid may be enforced for any such default occurring in any year not exceeding five years immediately prior to the time the same is discovered. but no liability to penalty or forfeiture as to notes, bonds, bills and accounts receivable, stocks and other intangible personal property arising prior to the first day of January, one thousand nine hundred thirty-three, shall be enforceable on behalf of the state or any of its subdivisions Each failure to make a true return or report as herein required shall constitute a separate offense, and a forfeiture shall apply to each of them, but all such forfeitures to which the same person, firm or corporation is liable, shall be enforced in one proceeding against such person, firm or corporation, or against the estate of any deceased person and shall not exceed five percent of the value of the property not returned. Such forfeitures shall be collected as is hereinafter provided under the provision of article two, chapter eleven-a of this code, the same as any tax liability, against the defaulting taxpayer, or in case of a decedent, against his or her personal representative. The sheriff shall apportion such fund among the state, county, district, school district and municipalities which would have been entitled to the taxes upon such property if it had been assessed, in proportion to the rates of taxation for each such levying unit for the year in which the judgment was obtained bears to the sum of rates for all. When the list of property returned by the appraisers of the estate of any deceased person shows an amount greater than the last assessment list of such deceased person next preceding the appraisal of his or her estate, it shall be prima facie evidence that such deceased person returned an imperfect list of his or her property: Provided, That any person liable for the tax or his or her personal representative, may always be permitted to prove by competent evidence that the discrepancy between such assessment list and the appraisal of the estate is caused by a difference of valuation returned by the assessor and that made by the appraisers of the same property or by property acquired after assessment, or that any property enumerated in the appraisers' list had been otherwise listed for taxation, or that it was not liable for taxation. Any judgment recovered under this section shall be a lien from the time of the service of the notice, upon all real estate and personal property of such defaulting taxpayer, owned at the time or subsequently acquired, in preference to any other lien.
(c) Notice of the applicability of the denial of all remedy and of the imposition of such penalties and forfeitures, as described in this section, shall be given by the assessor by the publication of a notice as a retail display advertisement, as opposed to, and other than, a legal and classified advertisement, to be published in every newspaper of general circulation within the county which shall be in the following form:
"NOTICE
If any person, firm or corporation, including public service corporations, whose duty it is by law to list any real estate or personal property for taxation, shall fail or refuse to list within the time required by law, including lawful extensions of that time, or if any person, firm or corporation, including public service corporations, shall fail or refuse to answer or shall answer falsely any question asked by the assessor or by the tax commissioner or by the board of public works, or shall fail or refuse to deliver any statement, return or report required by law, he, she or it, in the case of each such failure or refusal, shall forfeit one hundred dollars, and, in circumstances in which a person, firm or corporation refuses to, timely and otherwise, furnish a proper list, or answer any question or deliver any statement, return or report required by law, such person, firm or corporation shall be denied all remedy provided by law for the correction of any assessment made by the assessor or by the board of public works.
If any person, firm or corporation, including public service corporations, required by law to make return or report of property for taxation, whether such return or report is to be made to the tax commissioner, the assessor, the board of public works or any other assessing officer or body, fails or refuses to return a true list of all property which should be assessed in this state, including notes, bonds, bills and accounts receivable, stocks, and any other intangible personal property, such person, firm or corporation, in addition to all other penalties provided by law, shall forfeit one percent of the assessed value of the property not yet returned and not otherwise taxed in this state."
Such advertisement shall be of a size sufficient to be readily visible and apparent to the readers of such newspaper and shall be at least fifteen column inches or its equivalent and shall appear in each newspaper in some portion thereof other that portion devoted to legal and classified advertising. The assessor shall solicit the running of such advertisement as a public service or at a reduced cost, but, in any event, the cost of such advertisement shall be paid for out of the county treasury with funds appropriated for that purpose. Such advertisement shall be published at least three times between the first and last day of August in every year, but no more often than once a week during such period, and shall be published a third and final time no earlier than the twenty-first day of August or, in the case of weekly newspapers, the edition next preceding that date. The advertisements required to be published by the provisions of this section shall not include the name of the tax commissioner or of any other public official or employee, whether elected or appointed, and such person may be referred to in such advertisements, if at all, by their title or office only.
§11-3-11. Making or correction of list by assessor.
If any person fails to furnish a proper list, or if the list furnished be, in the judgment of the assessor, incomplete or erroneous in any respect, the assessor shall proceed to list the property and assess its value, or to supply the omission and correct the errors, upon the best information he or she can obtain, and for that purpose the assessor may call upon any officer of the state, county, or district for such proper information as it may be in his or her power to give, and may require any person having possession, charge or control of any property in the county to permit him or her to examine the same in order that a fair valuation thereof may be made, and if any person refuses to do so, he or she shall forfeit ~~not less than ten nor more than fifty dollars~~ one hundred dollars.
§11-3-24. Equalization of proposed assessments by county

commission.

(a)(1)The county commission shall annually, not later than the first day of February, meet for the purpose of ~~reviewing and~~ equalizing the ~~assessment made~~ assessments proposed by the assessor. It shall not adjourn for longer than three days at a time until this work is completed, ~~and shall not remain in session for a longer period than twenty-eight days~~ and shall not adjourn sine die before the ~~fifteenth~~ twenty-eighth day of February. At the first meeting, the assessor shall submit the property books for the current year, which shall be complete in every particular, except that the levies shall not be extended. The assessor and his or her assistants shall attend and render every assistance possible in connection with the value of property assessed by them. The county commission shall proceed to examine ~~and review~~ the property books, and shall add on the books the names of persons, the value of personal property and the description and value of real estate liable to assessment which was omitted by the assessor. They shall correct all errors in the names of persons, in the description and valuation of property, and they shall cause to be done whatever else may be necessary to make the valuation comply with the provisions of this chapter. But in no case shall any question of classification or taxability be considered. ~~or reviewed~~
(2) If the county commission ~~determine~~ determines that any property ~~or interest~~ is assessed at more or less than its true and actual value, it shall fix it at the true and actual value. ~~But no assessment shall be increased without giving~~ If the county commission intends to so fix the assessed valuation of any property in an amount more than the assessed valuation for that property proposed by the assessor, the county commission shall deliver to the property owner ~~at least five days'~~ notice, in writing, and signed by the president of the county commission, of the intention to make the increase, which notice shall be delivered to the property owner at least five days prior to the action of the county commission in making the increase and in no event later than the twentieth day of February. Such notice shall be provided by the county commission on uniform printed forms prepared and forwarded to the county commission by the tax commissioner. The notice shall contain the information hereinbefore required, and shall also set forth the following information with respect to the property in the form shown or as near thereto as may be practicable:
"NOTICE
ATTENTION:

The county commission of this county has proposed AN INCREASE IN THE ASSESSED VALUATION of one or more of your properties greater than the valuation proposed by the assessor for that item. This INCREASED ASSESSED VALUATION is proposed to be the assessed valuation of such property for purposes of imposition of the property tax for this tax year.

IDENTIFICATION OF INCREASE
The following information is provided in order to assist you in identifying the increase described above and the property to which such increase is proposed to be made:
REAL PROPERTY
Property Identification: Last Year This Year
1.Appraised Valuation: $ $
Land:$ $
Improvement:$ $
2. Assessed Valuation: $ $
Land: $ $ Improvement: $ $
PERSONAL PROPERTY
Property Identification Last Year This Year
1.Appraised Valuation: $ $
2. Assessed Valuation: $ $
RIGHT TO ADMINISTRATIVE REVIEW
Any owner of property subject to tax who shall timely complete and file the written protest as provided herein, shall be entitled to a hearing before the county commission sitting as a board of equalization in February of this year to protest the increased assessed valuation of such property, as proposed by the county commission. However, in no case shall any question of taxability or classification be considered. Such hearing shall be allowed only when such property owner shall have completed and filed in the office of the clerk of the county commission, either personally or by United States mail, on or before the twenty-sixth day of February of the assessment year, a written protest of the assessed valuation on a uniform printed form prepared by the tax commissioner and made available upon request at such clerk's office, or on a form substantially similar thereto. Upon receipt of such written protest the clerk of the county commission shall assign a time for the hearing and shall notify the property owner of such time."
~~Service upon~~ Delivery to the property owner shall be sufficient, or ~~upon~~ to his or her agent or attorney in person, or if sent by ~~registered~~ United States certified mail to such property owner, his or her agent, or attorney, at the last known place of abode. If he or she be not found and have no known place of abode, then notice shall be given by publication thereof as a Class I legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area of such publication shall be the county. The date of the publication shall be at least five days prior to the increase.
(3) When it is desired to increase the entire valuation in any one district by a general increase, the notice to any affected property owners required as above shall not be required, and notice of the general increase shall be given by publication thereof as a ~~Class II-0 legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this Code, and the publication area for such publication shall be the county~~ retail display advertisement, as opposed to, and other than, a legal and classified advertisement, to be published in every newspaper of general circulation within the county which shall be in the following form:
"NOTICE
The county commission of this county has proposed a general increase in the assessed valuation of the entire valuation of all properties in the Districts of ________________________ in this county. The general increase is proposed to be used for the imposition of property taxes this year and is in the amount of _________ percent.

RIGHT TO ADMINISTRATIVE REVIEW
Any owner of property subject to tax who shall timely complete and file the written protest as provided herein, shall be entitled to a hearing before the county commission sitting as a board of equalization in February to protest the increased assessed valuation of such property, as proposed by the county commission. However, in no case shall any question of taxability or classification be considered. Such hearing shall be allowed only when such property owner shall have completed and filed in the office of the clerk of the county commission, either personally or by United States mail, on or before the twentieth day of February of the assessment year, a written protest of the assessed valuation on a uniform printed form prepared by the tax commissioner and made available upon request at such clerk's office, or on a form substantially similar thereto. Upon receipt of such written protest the clerk of the county commission shall assign a time for the hearing and shall notify the property owner of such time."
Such advertisement shall be of a size sufficient to be readily visible and apparent to the readers of such newspaper and shall be at least fifteen column inches or its equivalent and shall appear in each newspaper in some portion thereof other than that portion devoted to legal and classified advertising. The county commission shall solicit the running of such advertisement as a public service or at a reduced cost, but, in any event, the cost of such advertisement shall be paid for by the county commission out of the county treasury. Such advertisement shall be published at least two times between the first and fifteenth day of February, but no more often than once a week during such period, and shall be published the second and final time no earlier than the tenth day of February or, in the case of weekly newspapers, the edition next preceding that date. The advertisements required to be published by the provisions of this section shall not include the name of the tax commissioner or of any other public official or employee, whether elected or appointed, and such person may be referred to in such advertisements, if at all, by their title or office only. The date of the last publication shall be at least five days prior to the increase in valuation. When an increase is made, the same valuation shall not again be changed unless notice is again given as heretofore provided.
(b)The clerk of the county commission shall publish notice of the time, place and general purpose of the meeting as a Class II legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this Code, and the publication area for such publication shall be the county involved. The expense of publication shall be paid out of the county treasury of the county commission sitting as a board of equalization pursuant to subsection (a) of this section, including the opportunity of all persons to appear before the county commission to comment or object to the proposed assessments made by the assessor. Such notice shall be published in January of each year as a retail display advertisement, as opposed to, and other than, a legal and classified advertisement, to be published in every newspaper of general circulation within the county which shall be in the following form:
"NOTICE
The County Commission of this county will meet beginning the first day of February of this year as a board of equalization for purposes of equalizing the proposed assessments of property made by the assessor. The County Commission, sitting as a board of equalization, will not adjourn earlier than the twenty-eighth day of February of this year. The County Commission will meet as a board of equalization in the chambers of the County Commission located in the county courthouse of this county which is located at _______________________________. Any person who shall so desire, may attend and appear before the board of equalization to comment on or object to the assessed valuation of any such property, as entered in the property books by the assessor."
Such advertisement shall be of a size sufficient to be readily visible and apparent to the readers of such newspaper and shall be at least fifteen column inches or its equivalent and shall appear in each newspaper in some portion thereof other than that portion devoted to legal and classified advertising. The county commission shall solicit the running of such advertisement as a public service or at a reduced cost, but, in any event, the cost of such advertisement shall be paid for out of the county treasury with funds appropriated for that purpose. Such advertisement shall be published at least three times between the first and last day of January in every year, but no more often than once a week during such period, and shall be published the third and final time no earlier than the twenty-first day of January or, in the case of weekly newspapers, the edition next preceding that date. The advertisements required to be published by the provisions of this section shall not include the name of the tax commissioner or of any other public official or employee, whether elected or appointed, and such person may be referred to in such advertisements, if at all, by their title or office only.
(c) Any owner of property subject to tax who shall timely complete and file the written protest, described in this subsection below, shall be entitled to a hearing before the county commission sitting as a board of equalization pursuant to subsection (a) of this section in February to protest the assessed valuation of such property as determined by the county commission as provided in subsection (a) of this section. However, in no case shall any question of taxability or classification be considered. Such hearing shall be allowed only when such property owner shall have completed and filed in the office of the clerk of the county commission, either personally or by United States mail, on or before the twenty-sixth day of February of the tax year with respect to an individual assessed valuation increased by the county commission pursuant to subsection (a) of this section, or on or before the twentieth day of February of the tax year with respect to a general increase of assessed valuations in any one district proposed by the county commission, a written protest of the assessed valuation on a uniform printed form prepared by the tax commissioner and made available upon request at such clerk's office, or on a form substantially similar thereto. Such form shall require the property owner, or his or her duly authorized agent having knowledge of the facts, to verify under oath the information contained therein, to set forth with particularity the assessed valuation objected to together with the reasons for the objections, and to set forth with particularity the assessed valuation which he or she contends is the true and actual value of the property. Upon receipt of such written protest the clerk of the county commission shall assign a time for the hearing and shall notify the property owner of such time. In the event that the property owner shall also desire to object to the classification or taxability of any of his or her property, he or she must, in addition to seeking the review provided by this subsection, also seek the review provided by section twenty-four-a of this article.
(d) If any person fails to ~~apply for relief at this meeting~~ appear before the county commission sitting as a board of equalization pursuant to subsection (c) of this section, he or she shall not have waived his or her right to ask for correction of his or her ~~assessment list~~ assessed valuation for the current year, and shall ~~not~~ thereafter nonetheless be permitted to ~~question~~ obtain administrative review of the correctness of ~~his~~ ~~list~~ the assessed valuation of any such property as finally fixed by the county commission, ~~except on appeal to the circuit court~~ as provided by section twenty-four-c of this article.
(e) If any person applies for relief before the county commission sitting as a board of equalization pursuant to subsection (c) of this section, and the county commission issues a written decision pursuant thereto, he or she shall, nevertheless, still be entitled to further administrative review of the assessment by the county commission sitting as a board of review pursuant to section twenty-four-c of this article. Moreover, no person shall be required, in order to be entitled to judicial review of the assessment by the circuit court pursuant to section twenty-five of this article, to have complied with the provisions of this section.
(f) After the county commission completes the ~~review and~~ equalization of the property books, a majority of the commission shall sign a statement that it is the completed assessment of the county for the year; then the property books shall be delivered to the assessor and the levies extended as provided by law.
§11-3-24a. Determination of taxability or classification by

assessor and tax commissioner.

(a) At any time after property is returned for taxation and ~~up to and including the time the property books are before the county court for equalization~~ ~~and review~~ any taxpayer ~~may apply to~~ is entitled to request and to obtain, within five business days after making such request, from the assessor, ~~for information regarding~~ a written determination of the proposed classification ~~and~~ or taxability of his or her property. In case the taxpayer is dissatisfied with the proposed classification or taxability of his or her property, ~~assessed to him or believes that such property is exempt or otherwise not subject to taxation~~ he or she shall file his or her objections in writing with the assessor no later than the fifteenth day of July of the tax year. The assessor shall decide the question by either sustaining the ~~protest~~ objection and making proper corrections, or by stating, in writing if requested, the reasons for his or her refusal to sustain the objection. The assessor may, and if the taxpayer requests, the assessor shall, certify the question to the state tax commissioner in a statement sworn to by both parties, or if the parties are unable to agree, in separate sworn statements, no later than the first day of August of the tax year, giving a full description of the property and any other information which the tax commissioner may require. The tax commissioner shall prescribe forms on which the aforesaid questions shall be certified and he or she shall have the authority to pursue any inquiry and procure any information which may be necessary for the disposition of the issue.
The tax commissioner shall, as soon as possible on receipt of the question, but in no case later than ~~February twenty-eighth~~ the thirtieth day of August of the ~~assessment~~ tax year, instruct the assessor as to how the property shall be treated for taxability or classification purposes. The instructions issued and forwarded by mail to the assessor shall be binding upon him or her and on the taxpayer and the county commission, but either the assessor or the taxpayer may apply to the circuit court of the county for the review of the question of classification ~~and~~ or taxability in the same fashion as is provided for ~~appeals from~~ judicial review of the decisions of the county ~~court~~ commission on protests of assessed valuations in subsection (a) of section twenty-five of this article. The tax commissioner shall prescribe forms on which the aforesaid questions shall be certified and he shall have the authority to pursue any inquiry and procure any information which may be necessary for the disposition of the issue.
In the event that the property owner shall also desire to protest the assessed valuation of any of his or her property, he or she must, in addition to seeking the review provided by this subsection, also seek the review provided by section twenty-four-c of this article.
(b) If any person fails to file his or her objections with the assessor or pursue his or her remedies provided in subsection (a) of this section, he or she shall have waived his or her right to seek administrative review of the taxability and classification of his or her property or interest for that tax year, and shall not thereafter be permitted to obtain administrative review of the correctness of such taxability or classification, as determined by the assessor.
(c) The instruction of the tax commissioner as to the treatment of the property for taxability and classification purposes shall become final and conclusive and not subject to further administrative or judicial review, unless the property owner or the assessor shall properly and timely seek review of such instruction in the same fashion as is provided for judicial review of the decisions of the county commission in subsection (a), section twenty-five of this article.
§11-3-24b. Relief in county commission from erroneous

assessments due to clerical error or mistake.

Any taxpayer, or the prosecuting attorney or tax commissioner, upon behalf of the state, county and districts, claiming to be aggrieved by any entry in the property books of the county, including entries with respect to classification or taxability of property, resulting from a clerical error, or a mistake occasioned by an unintentional or inadvertent act as distinguished from a mistake growing out of negligence or the exercise of poor judgment, may, within one year from the time the property books are delivered to the sheriff or within one year from the time such clerical error or mistake is discovered or reasonably could have been discovered, apply for relief to the county commission of the county in which such books are made out: Provided, That upon the discovery of any such clerical error or mistake by the sheriff or the assessor, or either officer having knowledge thereof, the sheriff or assessor shall cause notice to be sent to any taxpayer affected by the clerical error or mistake by United States mail advising the taxpayer of the right to make application for relief from the erroneous assessment. Before the application is heard, the taxpayer shall give notice to the prosecuting attorney of the county, or the state shall give notice to the taxpayer, as the case may be. The application, whether by the taxpayer or the state, shall have precedence over all other business before the county commission; but any order or judgment shall show that either the prosecuting attorney or the tax commissioner was present defending the interests of the state, county and districts: Provided, however, That the provisions of this section shall not be construed as giving county commissions jurisdiction to consider any question involving the classification or taxability of property which has been the subject matter of an appeal under the provisions of section twenty-four-a of this article, and any other such clerical error or mistake involving the classification or taxability of property, may be corrected by the county commission under the provisions of this section only when approved, in writing, by the county assessor.
In the event it is ascertained that the applicant is entitled to relief, any excess taxes already paid shall, except to the extent provided to the contrary by subsection (c) of section twenty-six, be refunded and, if charged but not paid, the applicant shall be released from the payment of such excess: Provided, That in the event a mistake or error is discovered more than one year after the property books for the year or years in question are delivered to the sheriff, any relief granted to the applicant shall be in the form of a credit against taxes owing for the following year or years until the debt is paid. Whenever any correction is made by the county commission, the clerk shall certify copies of the order to the auditor, to the sheriff and to the assessor, and in the case of real estate, the assessor shall thereupon make a correction in accordance with the order in his or her land book for the next year. Any such order delivered to the sheriff or other collecting officer shall restrain him or her from collecting so much as is erroneously charged against the taxpayer, and, if already collected, shall compel him or her to refund the money if such officer has not already paid it into the treasury. In either case, when indorsed by the person exonerated, it shall be sufficient voucher to entitle the officer to a credit for so much in his or her settlement which he or she is required to make. If the applicant be the state, the order certified to the sheriff shall show the correct amount of taxes due the state, county and districts and shall be sufficient to authorize collection in the same manner as for other state, county and district taxes.
§11-3-24c. Review of assessments by county commission.
(a) The county commission shall annually, not later than the twentieth day of July, meet for the purpose of reviewing the assessment made with respect to the current tax year of the property of any property owner who shall have timely protested such assessment. The county commission shall not adjourn for longer than three days at a time until this work is completed and shall not adjourn sine die before the fifteenth day of August or before the county commission shall have issued written decisions on all assessments protested, whichever is later.
(b) Any owner of property subject to tax who shall properly and timely complete and file the written protest as provided herein, shall be entitled to a hearing before the county commission, sitting as a board of review pursuant to subsection (a) of this section, in any year to protest the assessment of such property with respect to that tax year. However, in no case shall any question of classification or taxability be considered or reviewed. Such hearing shall be allowed only when such property owner shall have completed and filed in the office of the clerk of the county commission, either personally or by United States mail, on or before the first day of August of the tax year, a written protest of the assessment on a uniform printed form prepared by the tax commissioner and made available upon request at such clerk's office, or on a form substantially similar thereto. Such form shall require the property owner, or his or her duly authorized agent having knowledge of the facts, to verify under oath the information contained therein, to set forth with particularity the items of the assessment objected to together with the reasons for the objections, to set forth with particularity the assessed valuation which he or she contends is the true and actual value of each property, the assessment of which is protested, and the basis for such contention, to indicate whether he or she or their duly authorized agent has timely and properly sought the informal conference with the assessor with respect to the assessment, as provided for in section twenty-four-e of this article, and whether he or she or his or her duly authorized agent has participated in such a conference or has made all reasonable efforts to participate in such a conference, and, if not, the reason therefor. Upon receipt of such written protest, the clerk of the county commission shall assign a time for the hearing and shall notify the property owner of such time. In the event that the property owner shall also desire to object to the classification or taxability of any of his or her property, he or she must, in addition to seeking the review provided by this subsection, also seek the review provided by section twenty-four-a of this article.
(c) Unless he or she timely seeks relief from the assessment pursuant to the provisions of section twenty-four-b of this article, if any person fails to apply for relief before the county commission sitting as a board of review pursuant to subsection (b) of this section, he or she shall have waived his or her right to seek administrative or judicial review of his or her assessed valuation for the tax year, and he or she shall not thereafter be permitted to obtain administrative or judicial review of the correctness of such assessed valuation: Provided, That any person entitled to any notice required by subsection (b), section two-a of this article, who was not given such notice, shall not have waived his or her said rights, and he or she shall thereafter be permitted to seek the remedy provided by subsection (b) of this section, or the remedy provided by section twenty-five of this article, or both, at his or her election.
§11-3-24d. Procedure and burden of proof before county

commission and review of decision of county commission.

(a) The hearings held pursuant to subsection (c) of section twenty-four, or to section twenty-four-b or to subsection (b), section twenty-four-c of this article, before the county commission, shall be informal and shall be conducted in an impartial manner, but the West Virginia Rules of Evidence and the West Virginia Rules of Civil Procedure shall not apply.
(b) The clerk of the county commission shall ensure that a true and complete record of the testimony at any such hearing be made by a nonstenographic electronic recording device of sufficient quality and reliability to provide such record, shall ensure that any and all exhibits are properly marked and included as part of the record, and shall ensure that any and all witnesses are properly sworn to tell the truth.
(c) It shall be rebuttably presumed in any such hearing that the assessed valuation, as entered in the property books by the assessor as provided by section nineteen of this article, or as determined by the county commission as provided in subsection (a), section twenty-four of this article, or on which an assessment is based, is based on the true and actual value of the property. The party protesting the assessment shall have the burden of proof to show that such assessment is erroneous and to establish the correct true and actual value of the property.
(d) The county commission may in its discretion assign one of its members to conduct such hearing in the case of any protest wherein the assessed valuation of the property involved is less than fifty thousand dollars. The commissioner so assigned shall, as a result of the conduct of such hearing, make a recommendation in writing to the county commission as to the decision on the matter in a timely manner so as to allow the issuance of a written decision as to such protest by the county commission in compliance with subsection (e) of this section.
(e) The county commission shall issue a written decision as to all matters before it, when sitting either as a board of equalization or as a board of review, prior to adjournment as such boards. The decision of the county commission as to such matters shall become final and conclusive and not subject to either further administrative or judicial review, unless the property owner shall properly and timely seek review of such decision as provided by section twenty-five of this article: Provided, That a property owner who shall have failed to seek review pursuant to section twenty-five of this article of a decision of the county commission sitting as a board of equalization made pursuant to subsection (c), section twenty-four of this article, shall not have waived his or her right to seek administrative review pursuant to section twenty-four-c of this article or judicial review pursuant to section twenty-five of this article.
§11-3-24e. Correction of assessment as a result of informal

conference with the assessor.

(a) In addition to seeking a hearing before the county commission, sitting as a board of equalization or of review, to protest the assessed valuation of his or her property as provided in sections twenty-four and twenty-four-c of this article, a property owner, or his or her duly authorized agent, may, at his or her election, also request, in writing, on or before the twentieth day of February of the assessment year, an informal conference with the assessor concerning the assessment. At the request of the property owner or his or her duly authorized agent, and upon permission granted by the assessor, the conference may be held by means of telephone conference call or by similar electronic communications means by which all persons participating in the conference can hear and speak to each other. The assessor shall maintain a record of the conference, and shall, in his or her sound discretion, request the county commission, pursuant to this section, to order any changes to the assessment he or she deems appropriate based on the information provided in the conference: Provided, That participation in any such informal conference shall not be required to entitle any person to administrative or judicial review of any assessment pursuant to any other section of this article, and such participation, alone, shall not entitle any person to such review.
(b) Whenever the assessor shall participate in an informal conference regarding the assessed value or classification or taxability of any property, and, as a result of the information received, in that conference, he or she agrees that a change should be made in the assessment based on such assessed values, classification or taxability, he or she shall request an order of the county commission approving such change.
(c) The county commission, when presented with the assessor's request for a change in an assessment as provided in the preceding subsection, shall either enter an order approving such change or defer action on the assessor's request pending the disposition by the commission of any action, initiated by the owner of the property being assessed, seeking administrative review of the assessment pursuant to any other section of this article.
§11-3-25. Relief in circuit court against erroneous
proposed
assessment and erroneous assessment.

(a) Any person claiming to be aggrieved by any assessment in any land or personal property book of any county who shall have appeared and contested the assessed valuation ~~or whose assessment has been raised by the county court above the assessment fixed by the assessor~~ before the county commission sitting as a board of review pursuant to section twenty-four-c of this article, or who shall have been entitled to a notice pursuant to section two-a or twenty-four of this article and shall not have been given such notice, or who shall have contested the classification or taxability of his or her property pursuant to section twenty-four-a of this article, may, at any time up to ~~thirty~~ ninety days after the adjournment of the county ~~court~~ commission sitting as a board of review, or after the date of issuance of the written decision of the county commission sitting as a board of review or the instruction of the tax commissioner, as the case may be, whichever shall later occur, ~~apply for relief to~~ file a petition for judicial review of the decision of the county commission or of the tax commissioner in the circuit court of the county in which such books are made out. but he shall, before any such application is heard, give ten days' notice to the prosecuting attorney of the county, whose duty it shall be to attend to the interests of the State, county and district in the matter, and the prosecuting attorney shall give at least five days' notice of such hearing to the tax commissioner. The right of appeal from any assessment by the county court, as hereinbefore provided, may be taken either by the applicant or by the State, and in case the applicant, by his agent or attorney, or the State, by its prosecuting attorney or tax commissioner, desires to take an appeal from the decision of the county court, the party desiring to take such an appeal shall have the evidence taken at the hearing of the application before the county court. If there was an appearance by or on behalf of the owner before the county court, or if actual notice, certified by such court, was given to the owner, the appeal, when allowed by the court or judge, in vacation, shall be determined from the evidence so certified. If, however, there was no actual notice to such owner, and no appearance by or on behalf of the owner before the county court, or if a question of classification or taxability is presented, the matter shall be heard de novo by the circuit court.
(b) Any person claiming to be aggrieved by any assessment, who shall have contested an erroneous assessment due to a clerical error or mistake pursuant to section twenty-four-b of this article, may, as provided herein, file a petition for judicial review of the decision of the county commission, in the circuit court of the county in which the assessment was made, at any time up to ninety days after the date of issuance of the written decision of the county commission.
(c) The proceedings for judicial review permitted by subsections (a) and (b) of this section shall be instituted by either the property owner's or by the state's filing of a petition with the clerk of the circuit court of the county in which the assessment was, or will be made, within the time period permitted for such petition. Such petition shall be made upon uniform printed forms prepared by the tax commissioner and made available at the office of the clerk of the county commission, or upon a substantially similar form, which form shall require the petitioner, or his or her duly authorized agent having knowledge of the facts, to verify under oath that the information contained therein is true and correct, to attach a copy of the decision of the county commission or of the tax commissioner from which relief is sought and a copy of the protest filed with the county commission or with the tax commissioner, to set forth with particularity the items of the decision objected to together with the reasons for such objections, and, to indicate whether the property owner has timely and fully paid the portions of the assessment in question as they came due and prior to such portions becoming delinquent. Upon proper completion and timely filing of such petition, and upon compliance with the requirements of subsection (d) of this section, the petition shall be heard by the circuit court. Neither the provisions of article three of chapter fifty-eight nor the provisions of article three of chapter fifty-three of this code shall apply to the appeal provided herein. The clerk of the circuit court shall, within ten days after the date the petition is filed, in the case of a petition filed by the property owner, serve the prosecuting attorney of the county with a copy of the petition in person, or by United States mail, which prosecuting attorney shall attend to the interests of the state, county and district in the matter, and the prosecuting attorney shall provide a copy of the petition in such manner to the tax commissioner within five days of receipt of such petition, or in the case of a petition filed by the prosecuting attorney of the county, serve the property owner with a copy of the same in such manner.
(d)(1) In order to be entitled to the judicial review upon the petition as provided by subsection (a) of this section, the property owner shall properly and timely complete and file the petition as provided by subsection (c) of this section, and shall have protested the proposed assessment and been issued a written decision by the county commission pursuant to section twenty-four-c of this article, or shall have protested the assessment and been issued a written instruction by the tax commissioner pursuant to section twenty-four-a of this article.
(2) In order to be entitled to the judicial review upon the petition as provided by subsection (b) of this section, the property owner shall properly and timely complete and file the petition as provided by subsection (c) of this section, and shall comply with the following prerequisites:
(A) The property owner must have protested the assessment and been issued a written decision of the county commission pursuant to section twenty-four-b of this article; and
(B) The property owner must have paid fully and in a timely manner the portions of the assessment in question as they come due and prior to such portions becoming delinquent.
(e) The petition shall be heard by the circuit court de novo without a jury and the circuit court shall determine anew all questions submitted to it by such petition on the merits. The West Virginia Rules of Civil Procedure and the West Virginia Rules of Evidence shall apply in such hearing as well as all other laws or rules governing the conduct of civil actions in circuit court and the matter shall be heard in accordance with the general procedures of the circuit court as applied in original civil actions before it. Either party to the petition may, at its own expense, obtain any part or all of the record of the administrative proceedings below and may introduce any part or all of such record, certified by the assessor, the clerk of the county commission or by the tax commissioner, as appropriate, as evidence before the circuit court.
(f) Upon the request of any party in an action under this section, and upon a showing by such party that a substantial issue of either law or fact pertaining to the assessment in question that was material to the decision from which relief is sought, and is common to and will expedite the resolution of a protest or a potential protest of the assessment of a property of the property owner with respect to a tax year or years subsequent to the assessment year of the assessment in question, the circuit court may, in its sound discretion, permit such party to amend the pleadings and papers before the circuit court so as to include the assessment in such subsequent year or years in the consideration of the circuit court, and so that the decision of the circuit court on the petition will also govern the assessment of the property as to such issues in such subsequent year or years. If the circuit court permits such amendments, the property owner shall not be required to comply with the provisions of subsection (c) or (d) of this section with respect to such assessment of the property in such subsequent year or years: Provided, That before the circuit court permits such an amendment, the party seeking it should offer proof, satisfactory to the circuit court, that the property owner has paid the portions of the assessment of the property in question in such subsequent tax year or years as they came due and prior to such portions becoming delinquent, and shall be required to similarly show, in the event the circuit court shall, in its discretion, permit such amendments, from time to time as the court deems necessary, that the property owner has continued to make payment of such portions of the said assessment as they come due and prior to such portions becoming delinquent. In the event the property owner shall have not made payment of any of such portions of the assessment as they come due and prior to such portions becoming delinquent, the circuit court shall not permit such amendments, and in the event such amendments have been made pursuant to previous permission of the circuit court, and it is determined that the property owner shall not have continued to make payment of such portions of the assessment prior to such then becoming delinquent, such amendments shall then be struck from the pleadings.
(g) It shall be rebuttably presumed in the hearing before the circuit court that the decision of the county commission or of the tax commissioner, determined the true and actual value of the property or determined the correct classification or taxability treatment of the property, as the case may be. The party seeking judicial review of the decision shall have the burden of overcoming such presumption by showing by a preponderance of the evidence that the decision of the county commission was erroneous as to the true and actual value of the property, or by clear and convincing evidence that the decision of the tax commissioner did not determine the correct classification or taxability of the property.
(h) If, upon the hearing of such appeal, it is determined that any property has been valued at more than its true and actual value, or illegally classified or assessed, by the decision of the county commission or of the tax commissioner, the circuit court shall, by an order entered of record, correct the assessment, and fix the assessment of the property at its true and actual value. A copy of such order or orders entered by the circuit court ~~reducing the valuation~~ correcting the assessment from that determined by the county commission or tax commissioner, shall be certified to the auditor, if the order or orders pertain to real property, by the clerk within twenty days after the entering of the same, and every order or judgment shall show that the prosecuting attorney or tax commissioner was present and defended the interest of the state, county and district. If it be ascertained that any property has been valued too high, and that the owner has paid the excess tax, it shall be refunded to him or her, and if not paid he or she shall be relieved from the payment thereof, both pursuant to section twenty-six of this article. If it is ascertained that any property is valued too low the circuit court shall, by an order entered of record, correct the valuation and fix it at its true and actual value. A copy of any order entered by any circuit court increasing the valuation ~~of property~~ from that determined by the county commission or tax commissioner, shall be certified within twenty days, if the order pertains to real property, to the auditor, the county clerk and the sheriff; however, if the order pertains only to personal property, then the copy shall be certified within twenty days to the county clerk and to the sheriff and it shall be the duty of the auditor, the county clerk and the sheriff to charge the taxpayer affected with the increase of taxes occasioned by the increase of valuation by applying the rate of levies for every purpose in the district where such property is situated for the current year. The order shall also be filed in the office of the auditor and clerk of the county commission. Any order disposing of a question of classification or taxability shall be similarly prepared, certified and filed, and the increase or decrease of taxes resulting shall be treated as provided above for changes in valuation.
(i) The state or the aggrieved taxpayer may appeal a question of valuation to the supreme court of appeals, if the assessed value of all the property, which is the direct object of the case, is fifty thousand dollars or more, and either party may appeal a question of classification or taxability.
§11-3-26. Contents and effect of order granting relief.
(a) Whenever the circuit court, ~~on appeal~~ upon reviewing a decision of the county commission or a decision of the tax commissioner, pursuant to section twenty-five of this article, or whenever the county commission in deciding a protest of an assessment, made pursuant to section twenty-four-c of this article, or section twenty-four-b of this article, or subsection (c), section twenty-four of this article, or subsection (c), section twenty-four-e of this article, respectively, or in implementing the ruling of the tax commissioner on an objection to the classification or taxability of a property, made pursuant to section twenty-four-a of this article, respectively, shall grant relief to any ~~such applicant~~ person against the taxes, or any part of them, assessed against him or her either on the land or the personal property books or proposed to be so assessed against him or her, an order shall be made by such court, or commission, exonerating such ~~applicant~~ person from the payment of so much of such taxes as are erroneously charged or proposed to be charged against him or her, if the same have not been paid; and if paid, that the sum so erroneously charged be refunded to him or her except as provided by subsection (c) of this section.
(b) ~~Such~~ The order required by subsection (a) of this section, delivered to the assessor, sheriff or other collecting officer shall restrain him or her from collecting so much as is erroneously charged if the same has not been paid, and, if the same has been already collected, shall compel him or her to refund the money, if such officer has not already paid it into the treasury, and in either case, when indorsed by the person exonerated, it shall be a sufficient voucher to entitle the officer to a credit for so much in his or her settlement, which he or she is required to make. If what was erroneously charged and collected has been paid into the state treasury, the order of the circuit court or commission, attested by its clerk, shall entitle the claimant to a warrant on the state treasury for the amount thereof, if application for the same be made to the auditor within one year after the date of such order.
(c) Such person shall not be entitled to a refund pursuant to this section until the order and decision of the court or commission has become final, either by the execution and filing of a joint certificate of agreed disposition, by the expiration of the applicable time for review or appeal of the order and decision, or by the issuance of an order and decision by the court or commission which is not subject to review or appeal. Upon the order and decision becoming final, the collecting officer shall, except as provided by subsection (d) of this section, refund to the person the erroneously collected taxes pursuant to subsection (b) of this section within thirty days of the date on which the order and decision became final, or, at the person's election, the amount of the refund may be applied as a credit against his or her liability for such tax in the same county for the next succeeding tax year or years, until the refund is made in full.
(d) In order to preserve the fiscal integrity and stability of the counties, boards of education and municipalities affected by any refund allowed under this section, and their budget-making processes, at the election of the affected levying body, a refund or a credit, including the interest thereon, in an amount in excess of five thousand dollars or an amount equal to one percent of the tax to be collected by the affected levying body for the tax year, to which any person is entitled, shall be paid in three equal annual installments, together with interest thereon, commencing on the date thirty days after the beginning of the levying body's fiscal year next succeeding the date the order and decision giving rise to the refund became final.
(e) Interest provided for in this section shall be allowed and paid at the rate provided by subsection (d), section seventeen-a, article ten of this chapter upon the amount of any refund remaining unpaid and shall accrue commencing with the date on which the person entitled to the refund first paid the overpayment, and shall end on the date the said refund is fully paid.

NOTE: The purpose of this bill is to reform the procedures for obtaining administrative and judicial review of property tax assessments: (1) By improving and clarifying reporting procedures and the penalties for failure to follow those procedures; (2) by enhancing notice to taxpayers (a) of those procedures and penalties, (b) of proposed increases in their assessments and (c) of the various remedies available for correction of erroneous tax assessments; (3) by expanding and improving the opportunities for administrative and judicial review of tax assessments; (4) by clarifying the procedures for administrative and judicial review of tax assessments; and (5) by revising the procedures for paying certain larger refunds of overassessed taxes in a way that reduces disruption of local government fiscal affairs.

Strike-throughs indicate language that would be stricken from present law, and underscoring indicates language that would be added.

§§11-3-2b, 2c, 24b, 24c, 24d and 24e are new; therefore, strike-throughs and underscoring have been omitted.

This bill was recommended for passage at the 1995 session by the Joint Standing Judiciary Committee.