West Virginia Code of State Rules Agency 188 - Capitol Building Commission
The Property Valuation Training and Procedures Commission (PVC) is a pivotal entity in West Virginia's property tax system, established under the West Virginia Code to enhance the fairness, consistency, and professionalism of property assessments across the state. Below is a detailed explanation of its role, powers, and relevant case law, based solely on West Virginia statutes and regulations.
🏛️ Legal Foundation and Purpose
The PVC was created by the West Virginia Legislature to:
Establish training and certification criteria for county assessors, their staff, and county commissioners.
Develop uniform procedures for property data collection, mapping, and valuation.
Oversee county valuation plans and ensure compliance with state standards.
Distribute funds from the revolving valuation fund to counties based on approved budgets .
📜 Statutory Powers and Duties
1. Training and Certification
The PVC is responsible for:
Devising training and certification criteria for county assessors, their staff, and county commissioners.
Establishing uniform procedures for property data collection, mapping, and valuation.
Overseeing county valuation plans and ensuring compliance with state standards.
Distributing funds from the revolving valuation fund to counties based on approved budgets .
2. Valuation Procedures
County assessors must:
Utilize methodologies established by the PVC and the Tax Commissioner for property valuation.
Develop and submit a county valuation plan for approval before initiating the valuation process .
3. Employment Approvals
The PVC must approve the hiring of personnel paid from the valuation fund who perform assessing and appraising duties, ensuring adherence to ethical standards and qualifications .
🧾 Regulatory Framework
The PVC has promulgated several series of rules to implement its statutory duties:
Series 189-02: Establishes procedures for property data collection and valuation methodologies.
Series 189-05: Governs the sale and reproduction of tax maps .
⚖️ Relevant Case Law
Harrison County Commission v. Harrison County Assessor (2008)
The West Virginia Supreme Court clarified that when hiring employees to perform assessing and appraising duties, the county assessor must obtain approval from the PVC, not the county commission. This decision emphasized the PVC's authority over employment decisions related to the valuation fund .
Berkeley County Council v. Government Properties Income Trust LLC (2022)
This case reaffirmed that county assessors must appraise property at fair market value using the procedures and methodologies established by the PVC and the Tax Commissioner. It highlighted the necessity of considering various valuation approaches, such as cost, income, and market approaches, in compliance with PVC guidelines .
🧭 Summary
The Property Valuation Training and Procedures Commission plays a crucial role in ensuring that property assessments in West Virginia are conducted fairly, consistently, and professionally. Through its statutory powers, regulatory framework, and oversight of county valuation plans and employment practices, the PVC upholds the integrity of the state's property tax system. The case law underscores its authority in employment decisions and the requirement for assessors to adhere to established valuation methodologies.
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