Code of West Virginia, 1931

Code	Chapter	Article	Section Heading	Section Text Preview	Status
10-4-2	Ch. 10 — PUBLIC LIBRARIES, PUBLIC RECREATION, MONUMENTS AND MEMORIALS	Roster of West Virginia Soldiers, Sailors and Marines in Recent Wars	Contents	Such roster shall contain the principal items of the record of each soldier, sailor or marine as shown by the rolls in the office of the adjutant general of thi…	Proofed
10-4-3	Ch. 10 — PUBLIC LIBRARIES, PUBLIC RECREATION, MONUMENTS AND MEMORIALS	Roster of West Virginia Soldiers, Sailors and Marines in Recent Wars	Contract for Printing	The contract for the printing of the roster shall be let to the lowest and best bidder and such contract may be let for the entire roster or bids may be taken f…	Proofed
10-4-4	Ch. 10 — PUBLIC LIBRARIES, PUBLIC RECREATION, MONUMENTS AND MEMORIALS	Roster of West Virginia Soldiers, Sailors and Marines in Recent Wars	Distribution	The distribution of such volumes shall be under the direction of the adjutant general and shall be as follows: To each member of the legislature of the year n…	Proofed
11-1-1	Ch. 11 — TAXATION	Supervision	Tax Commissioner	There shall be a tax commissioner who shall be appointed by the governor, by and with the advice and consent of the senate. The tax commissioner in office when …	Proofed
11-1-2	Ch. 11 — TAXATION	Supervision	General Duties and Powers of Commissioner; Appraisers	It shall be the duty of the tax commissioner to see that the laws concerning the assessment and collection of all taxes and levies, whether of the State or of a…	Unreviewed
11-1-3	Ch. 11 — TAXATION	Supervision	Aiding Board of Public Works, Auditor and Treasurer.--	The tax commissioner shall attend meetings of the board of public works when it is considering matters of assessment or revenue, when requested by said board or…	Proofed
11-1-4	Ch. 11 — TAXATION	Supervision	Biennial Report of Commissioner; Fiscal Officers to Furnish Information.--	The tax commissioner shall make a report in writing to the governor biennially, on or before the first day of October next preceding the regular session of the …	Proofed
11-1-5	Ch. 11 — TAXATION	Supervision	Misconduct or Negligence of Officers.--	The tax commissioner shall communicate to the circuit court and to the prosecuting attorney of the county any instance of misconduct or neglect of official duty…	Proofed
11-1-6	Ch. 11 — TAXATION	Supervision	Forms and Instructions for Assessors.--	The tax commissioner shall prepare and forward to the assessors such printed forms for the personal property books, and the land books, and such lists of taxabl…	Unreviewed
11-1-7	Ch. 11 — TAXATION	Supervision	Assistance to Commissioner by Prosecuting Attorney.--	In every case in which the state tax commissioner may appear the prosecuting attorney of the county in which the case is pending shall give his assistance, with…	Proofed
11-2-1	Ch. 11 — TAXATION	Assessors	Assessment District and Assessors	Each county in the State shall constitute one assessment district, and shall elect one assessor, whose term of office shall be four years. The assessors now in …	Proofed
11-2-2	Ch. 11 — TAXATION	Assessors	Deputy Assessors	In every county whose population as shown by the next registration of male and female voters last preceding the election of an assessor, on the basis of a popul…	Proofed
11-2-3	Ch. 11 — TAXATION	Assessors	Selection of Deputy Assessors	The deputy assessors, including the transfer and office deputies, shall be residents and voters in the county, and shall be appointed by the assessor with the a…	Proofed
11-2-4	Ch. 11 — TAXATION	Assessors	Apportionment of Work	The assessor, after consulting with his deputies, shall apportion the work of assessing property for the purpose of taxation among his deputies and himself as n…	Proofed
11-2-5	Ch. 11 — TAXATION	Assessors	Compensation of Assessors and Deputies	The annual salary of the assessor in each county shall be as follows: Barbour county, two thousand dollars; Berkeley county, two thousand dollars; Boone county…	Proofed
11-2-6	Ch. 11 — TAXATION	Assessors	Correction of List by Assessor	The deputies shall perform their labors under the direction and advice of the assessor. It shall be his duty to examine and revise the lists of property taken b…	Proofed
11-2-7	Ch. 11 — TAXATION	Assessors	Meetings of Assessors	There shall be an annual meeting of the assessors held during the month preceding the beginning of the assessment year, at which meeting the assessors of the St…	Proofed
11-2-8	Ch. 11 — TAXATION	Assessors	Records of the Assessor	The official books and papers of the assessor shall remain as the permanent records of his office and shall be turned over by each assessor to his successor. In…	Proofed
11-2-9	Ch. 11 — TAXATION	Assessors	List of Violations Furnished Prosecuting Attorney	It shall be the duty of every assessor to furnish the prosecuting attorney of the county a list of every violation of the revenue laws committed by any person, …	Proofed
11-3-1	Ch. 11 — TAXATION	Assessments Generally	Time and Basis of Assessments; True and Actual Value; Default; Reassessment; Special Assessors	All property shall be assessed annually as of the first day of January at its true and actual value; that is to say, at the price for which such property would …	Proofed
11-3-2	Ch. 11 — TAXATION	Assessments Generally	Canvass by Assessor; Lists of Property	On the first day of January, in each year, the assessors and their deputies shall begin the work of assessment in their respective counties, and shall, from tha…	Proofed
11-3-3	Ch. 11 — TAXATION	Assessments Generally	Who to Furnish Property List	The list required in the preceding section shall be made and information furnished: (a) With respect to property of a minor, by his guardian, if he has one, and…	Proofed
11-3-4	Ch. 11 — TAXATION	Assessments Generally	Oath of Owner	The assessor and his deputies are empowered to administer oaths in all matters pertaining to their official business, and every such list provided to be made ou…	Proofed
11-3-5	Ch. 11 — TAXATION	Assessments Generally	Correction of Previous Property Books Entry of Omitted Property	The assessor in making out the land and personal property books, shall correct any and every mistake he shall discover in the books for any previous year. When…	Proofed
11-3-6	Ch. 11 — TAXATION	Assessments Generally	Statements of Assessed Valuations for Municipalities and Boards of Education; Extension of Levies	The assessor shall annually, not later than the twentieth day of July, furnish to the recorder or clerk of the city or town council of every incorporated city a…	Proofed
11-3-7	Ch. 11 — TAXATION	Assessments Generally	Fixtures and Machinery	In assessing the value of buildings or structures, the assessor shall ascertain the value of all machinery and fixtures attached thereto, and include the same i…	Proofed
11-3-8	Ch. 11 — TAXATION	Assessments Generally	Who Deemed Owner for Purposes of Taxation	As to real property the person who by himself or his tenants has the freehold in his possession, whether in fee or for life, shall be deemed the owner for the p…	Proofed
11-3-9	Ch. 11 — TAXATION	Assessments Generally	Property Exempt From Taxation	All property, real and personal, described in this section, and to the extent herein limited, shall be exempt from taxation, that is to say: Property belonging …	Proofed
11-3-10	Ch. 11 — TAXATION	Assessments Generally	Failure to List Property, Make Oath or Answer; Proceedings on Default	If any person whose duty it is by law to list any real estate or personal property for taxation, refuse to furnish a proper list thereof, or refuse to furnish a…	Proofed
11-3-11	Ch. 11 — TAXATION	Assessments Generally	Making or Correction of List by Assessor	If any person fail to furnish a proper list, or if the list furnished be, in the judgment of the assessor, incomplete or erroneous in any respect, the assessor …	Proofed
11-3-12	Ch. 11 — TAXATION	Assessments Generally	Assessment of Corporate Property; Reports to Assessor by Corporation	Each incorporated company having its principal office or chief place of business in this State, or owning property subject to taxation in this State, except rai…	Proofed
11-3-13	Ch. 11 — TAXATION	Assessments Generally	Entry of Corporate Property by Assessor	Upon receiving the verified report required by the preceding section, the assessor, if satisfied with the correctness thereof, shall assess the value of all the…	Proofed
11-3-14	Ch. 11 — TAXATION	Assessments Generally	Assessment of Stock and Realty of Banks	Shares of stock in a banking institution, national banking association or industrial loan company shall be assessed at their true and actual value, according to…	Proofed
11-3-15	Ch. 11 — TAXATION	Assessments Generally	Assessment of Capital Used in Trade or Business by Natural Persons	The value of the capital used by any individual or firm not incorporated, in any trade or business taxable by law, shall be ascertained in the following manner:…	Proofed
11-3-16	Ch. 11 — TAXATION	Assessments Generally	Totals of Property Books	The assessor shall add up the columns of figures on each page of the land and personal property books so as to show, at the bottom of each page, the aggregate o…	Proofed
11-3-17	Ch. 11 — TAXATION	Assessments Generally	Assessment of Property of Assessor and Deputies	The assessor and his deputies shall make the same returns under oath, of their property, required by other persons. The assessor shall personally assess the pro…	Proofed
11-3-18	Ch. 11 — TAXATION	Assessments Generally	Tax Assessment and Collection When Emergency Exists	When by reason of war, insurrection, riot, forcible resistance to the execution of the law or imminent danger thereof, an assessment in the regular way cannot b…	Proofed
11-3-19	Ch. 11 — TAXATION	Assessments Generally	Property Books; Time for Completing; Extension of Levies; Copies; To Whom Delivered	The assessor shall complete his assessment and make up his official copy of the land and personal property books in time to submit the same to the board of equa…	Proofed
11-3-20	Ch. 11 — TAXATION	Assessments Generally	False Entries in Property Books	Any assessor knowingly make a false entry, addition or recapitulation in the personal property book or land book, or in any copy of either, he shall for every s…	Proofed
11-3-21	Ch. 11 — TAXATION	Assessments Generally	Violations Where no Penalty Prescribed	If any officer fail to perform any duty required of him by this chapter and there be no other penalty imposed by law for such failure, he shall forfeit for ever…	Proofed
11-3-22	Ch. 11 — TAXATION	Assessments Generally	Expenses of Assessors	The county court shall pay the necessary postage and express charges incurred by the assessor in the performance of his official duties.	Proofed
11-3-23	Ch. 11 — TAXATION	Assessments Generally	Alterations in Property Books	After the copies of the land book or personal property book shall have been verified and delivered, no alteration shall be made in them, or either of them, affe…	Proofed
11-3-24	Ch. 11 — TAXATION	Assessments Generally	Board of Review and Equalization	The board of public works shall appoint three citizens of each county who are freeholders and entitled to vote, not more than two of whom shall belong to the sa…	Proofed
11-3-25	Ch. 11 — TAXATION	Assessments Generally	Relief in Circuit Court Against Erroneous Assessment	Any person claiming to be aggrieved by any assessment in any land or personal property book of any county who shall have appeared and contested the same as prov…	Proofed
11-3-26	Ch. 11 — TAXATION	Assessments Generally	Contents and Effect of Order Granting Relief	Whenever the circuit court, on appeal, shall grant relief to any such applicant against the taxes, or any part of them, assessed against him either on the land …	Proofed
11-3-27	Ch. 11 — TAXATION	Assessments Generally	Relief in County Court From Erroneous Assessments	Authority is hereby vested in the county court to correct mistakes, clerical errors, and all other errors made by the assessor in the land and personal property…	Proofed
11-3-28	Ch. 11 — TAXATION	Assessments Generally	Definitions	The words ‘ ‘ tax, ’ “taxes,” “taxable,” and “taxation,” in this chapter, shall be deemed to include county, district, independent school district and municipal…	Proofed
11-3-29	Ch. 11 — TAXATION	Assessments Generally	Levies to be Based Only on Values Ascertained Hereunder	Taxes for county, district, independent school district and municipal purposes shall be levied only upon the value of property ascertained under the provisions …	Proofed
11-4-1	Ch. 11 — TAXATION	Assessment of Real Property	Making Out Land Books	The land books for every county shall be made out by the assessor of such county. In making such land books in each year such officer shall be governed, as far …	Proofed
11-4-2	Ch. 11 — TAXATION	Assessment of Real Property	Transfers on Books	Land which has been properly charged to one person upon the land book for any assessment year shall not afterwards, within that assessment year, be transferred …	Proofed