West Virginia House Bill 4610 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 4-0)
Status: Introduced on February 17 2014 - 25% progression, died in committee
Action: 2014-02-17 - To House Judiciary
Pending: House Judiciary Committee
Text: Latest bill text (Introduced) [HTML]

The purpose of this bill is to amend provisions relating to challenges to increases in valuation and assessment of property for ad valorem property taxation. The bill allows a real property owner to submit an independent appraisal of the property to the assessor. It provides for notice to an owner of an increase in the assessed value that is greater than sixty percent of the value determined by an independent appraisal. The bill also provides that the assessor bear the burden of proof to show that the value of the independent appraisal is incorrect before the board of equalization and review and that the board assess the property based on the independent appraisal if found correct. The bill also establishes burden and degree of proof necessary to challenge an assessment or appraisal of property for ad valorem property taxation to be proof by a preponderance of the evidence.

Relating to valuation and assessment of property for ad valorem property taxation

Del. Tim Armstead [R]

Del. John McCuskey [R]

Del. Ron Walters [R]

Del. Patrick Lane [R]

Date	Chamber	Action
2014-02-17	House	To House Judiciary
2014-02-17	House	Introduced in House
2014-02-17	House	To Judiciary then Finance
2014-02-17	House	Filed for introduction

Chapter	Article	Section	Citation Type	Statute Text
11	1C	4	Amended Code	Citation Text
11	1C	9	Amended Code	Citation Text
11	3	24	Amended Code	Citation Text
11	3	24c	New Code	See Bill Text
11	3	2a	Amended Code	Citation Text

Type	Source
Summary	http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=4610&year=2014&sessiontype=RS&btype=bill
Text	http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=hb4610%20intr.htm&yr=2014&sesstype=RS&i=4610