Introduced Version
Senate Bill 412 History
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Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 412
(By Senators Love, Hunter and Prezioso)
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[Introduced February 2, 2004; referred to the Committee on
Government Organization; and then to the Committee on Finance.]
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A BILL to amend and reenact
§11-3-24
of the code of West Virginia,
1931, as amended, relating to assessments; review and
equalization by county commissions; and creating a rebuttable
presumption that the assessed value of a property as
determined by the assessor is correct.
Be it enacted by the Legislature of West Virginia:
That
§11-3-24
of the code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-24. Review and equalization by county commission.
The No later than the first day of February of each year, the
county commission shall annually, not later than the first day of
February, meet for the purpose of reviewing and equalizing the
assessment made by the assessor. It shall may not adjourn for
longer than three days at a time until this work is completed and shall may
not remain in session for a longer period than
twenty-eight days and shall may
not adjourn sine die before the
fifteenth 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 may
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 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 may 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 The
assessed value determined to be correct by the assessor shall be
presumed to be correct and may be changed by the county commission
only through convincing evidence that the assessment is not
correct. But no assessment shall may
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 or her agent or attorney in person, or if sent by
registered mail to such the 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 for such the
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-0 legal advertisement in compliance with the provisions of
article three, chapter fifty-nine of this code and the publication
area for such the
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
may
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 the
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 or
she shall have waived his or her right to ask for correction in his
or her assessment list for the current year and shall may
not
thereafter be permitted to question the correctness of his or her
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 create a presumption,
during county commissions' review and equalization meetings, that
the value of a property as assessed by the assessor is correct,
except where there is clear and convincing evidence to the
contrary.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.