West Virginia Code | §11-1A-2

CHAPTER 11. TAXATION.

ARTICLE 1A. APPRAISAL OF PROPERTY.

§11-1A-2. Base year for first reappraisal.

The base year for the first statewide reappraisal shall be the year 1983.

Previous§11-1A-1. Tax Commissioner to appraise property to ascertain value; relating reappraisal to specified base year; powers and duties of Tax Commissioner regarding statewide reappraisals.

§11-1A-2. Base year for first reappraisal.

Next§11-1A-3. Definitions.

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