Notice to those appearing before the Board of Review and Equalization: General rules of West Virginia law concerning your hearing
The Law States That: "It is a general rule that valuations for taxation purposes fixed by our assessing officer are presumed correct. The burden of showing an assessment to be erroneous is, of course, upon the taxpayer and proof of such fact must be clear."
West Virginia Law requires that your present an appraisal prepared by a Licensed Appraiser in the State of West Virginia and one year or less old.
Your appraisal must be dated within the last calendar year.
If you do not have an appraisal, you must have other clear evidence that your assessment is incorrect.
The County Commission can only consider questions concerning the value of your property.