H. B. 4015
(By Delegate Walters)
[Introduced January 10, 1996; referred to the
Committee on Political Subdivisions then the Judiciary.]
A BILL to amend and reenact section twenty-four, article three,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to taxation;
assessments generally; review and equalization by county
commission; and changing the date for review and
equalization.
Be it enacted by the Legislature of West Virginia:
That section twenty-four, article three, chapter eleven of
the code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-24. Review and equalization by county commission.
The county commission shall annually, not later than the
first day of February October of each fiscal year, meet for the purpose of reviewing and equalizing the assessment made 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 day of February October.
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 assistants shall attend and render every
assistance possible in connection with the value of property
assessed by them. The 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. If the commission determine 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 the property
owner at least five days' notice, in writing, and signed by the
president of the commission, of the intention to make the
increase. Service upon the property owner shall be sufficient,
or upon his agent or attorney in person, or if sent by registered
mail to such property owner, his agent, or attorney, at the last
known place of abode. If he 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 for such publication shall be the county. The
date of the publication shall be at least five days prior to the
increase. When it is desired to increase the entire valuation in
any one district by a general increase, notice shall be given by
publication thereof as a Class II-O 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. 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.
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.
If any person fails to apply for relief at this meeting, he
shall have waived his right to ask for correction in his
assessment list for the current year, and shall not thereafter be
permitted to question the correctness of his list as finally
fixed by the county commission, except on appeal to the circuit
court. 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.
NOTE: The purpose of this bill is to change the date the
county commission meets to review and equalize assessments from February to October.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.