CHAPTER 11. TAXATION.

§11-3-19. Property books; time for completing; extension of levies; copies.

The assessor shall complete the assessment and make up the assessor's official copy of the land and personal property books in time to submit the same to the board of equalization and review not later than February 1 of the tax year. The assessor shall, as soon as practicable after the levy is laid, extend the levies on the land and personal property books, and shall forthwith make three copies of the land books and two copies of the personal property books with the levies extended. One of the copies of the land books shall be delivered to the sheriff not later than June 7; one copy shall be delivered to the clerk of the county commission not later than July 1; and one copy shall be sent to the State Auditor not later than July 1. One of the copies of the personal property books shall be delivered to the sheriff and one copy shall be delivered to the clerk of the county commission on or before the same date fixed above for the delivery of the land books. The copies shall be official records of the respective officers. The assessor may require the written receipt of each of the officers for the copy. Before delivering any of the copies the assessor shall make and subscribe the following oath at the foot of each of them:

I, ......................, assessor of the county of ......................................,do solemnly swear, (or affirm) that in making the foregoing assessment I have to the best of my knowledge and ability pursued the law prescribing the duties of assessors and that I have not been influenced in making the same by fear, favor or partiality; so help me, God.

......................................................................

Assessor.

The officer administering the foregoing oath shall append thereto a certificate in substantially the following form:

Subscribed and sworn to before me, a ..................... for the County of ..................... and State of West Virginia, by ..............., assessor for said county, this the ...... day of .........., 20 ......

§11-3-19. Property books; time for completing; extension of levies; copies.

Bills Affecting §11-3-19

2003 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: SB23
2004 Regular Session: SB504
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: SB167
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4293
2006 Regular Session: HB4566
2006 Regular Session: SB117
2006 Regular Session: SB520
2007 Regular Session: HB2277
2007 Regular Session: SB455
2007 Regular Session: SB714
2008 Regular Session: HB2277
2008 Regular Session: SB117
2008 Regular Session: SB585
2008 Regular Session: SB689
2009 Regular Session: SB442
2009 Regular Session: SB484
2010 Regular Session: HB4136
2010 Regular Session: HB4183
2010 Regular Session: HB4651
2010 Regular Session: SB232
2010 Regular Session: SB345
2010 Regular Session: SB401
2011 Regular Session: HB2851
2012 Regular Session: HB2851
2012 Regular Session: HB4088
2012 Regular Session: HB4393
2012 Regular Session: SB208
2013 Regular Session: HB2313
2013 Regular Session: HB2947
2013 Regular Session: HB3097
2013 Regular Session: SB595
2014 Regular Session: HB2313
2014 Regular Session: HB2947
2014 Regular Session: HB3097
2015 Regular Session: HB2087
2016 Regular Session: HB4434
2016 Regular Session: SB577
2017 Regular Session: SB369
2018 1X: HB106
2018 1X: SB1006
2018 Regular Session: HB4205
2018 Regular Session: SB148
2018 Regular Session: SB289
2018 Regular Session: SB618
2019 Regular Session: HB2726
2019 Regular Session: HB3062
2019 Regular Session: SB52
2019 Regular Session: SB275
2020 Regular Session: HB3062
2021 Regular Session: SB265