West Virginia Statutes

§ 11-11-34 — Appointment of special appraisers

West Virginia § 11-11-34

JurisdictionWest Virginia

Ch. 11TAXATION

Art. 11ESTATE TAXES

This text of West Virginia § 11-11-34 (Appointment of special appraisers) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-11-34 (2026).

Text

The Tax Commissioner may employ special appraisers for the purpose of determining the value of any property which is, or is believed by the Tax Commissioner to be, subject to the tax imposed by this article. Such special appraisers shall be paid such compensation as the Tax Commissioner deems proper.

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Legislative History

1985 Reg. Sess., SB73

Nearby Sections

15

§ 11-1-1

Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner

§ 11-1-1a

Provision of legal services

§ 11-1-1b

Training of employees

§ 11-1-2

General duties and powers of commissioner; appraisers

§ 11-1-2a

Refund of taxes erroneously collected

§ 11-1-2b

Housing index requirements

§ 11-1-3

Aiding board of public works, Auditor and treasurer

§ 11-1-4

Biennial report of commissioner; fiscal officers to furnish information

§ 11-1-4a

Powers of Tax Commissioner as to tax and revenue statistics

§ 11-1-5

Misconduct or negligence of officers

§ 11-1-6

Forms and instructions for assessors

§ 11-1-7

Assistance to commissioner by prosecuting attorney

§ 11-1-8

Repealed. Acts, 2010 Reg. Sess., Ch. 32

§ 11-1-9

Holders of short-term permits and licenses to sell; rulemaking

§ 11-10-1

Legislative findings

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Bluebook (online)

West Virginia § 11-11-34, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-11-34.