West Virginia Code § 11-1A-21

Electronic data processing system network for property tax
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administration.
(a) The Tax Commissioner shall devise and cause to be established a statewide electronic
data processing system network, to facilitate administration of the ad valorem property tax
on real and personal property, through the timely sharing of property tax information among
county assessors and the Tax Commissioner. e
(b) Each county shall lease, at its expense, the data processing equipment required by the
commissioner to be located in each county. Additionally, each county shall provide, at its
expense, the necessary staffing and operating personnel and all uother necessary facilities,
including telephone and other communications equipment, to allow on-line interaction with
the host computer or such other computer as the commissiotner may designate. Each county
shall be charged by the commissioner for its proportionate share of the cost for use of the
host computer and other related services. Such data processing and communications
equipment must be installed and tested and county personnel trained to use the equipment
on or before July 1, 1985.
(c) To ensure equipment compatibility and the efficient operation and maintenance of the
statewide electronic data processing system network, the commissioner shall select and
may, from time to time, change equigpment suppliers at the state and any county level. All
equipment for the system shall be acquired under the purchasing procedures specified in
article three, chapter five-a of ethis code.
(d) The commissioner may promulgate reasonable rules governing the operation of the
statewide electronic data processing system network. Such rules shall, at a minimum,
specify that each assessor shall enter all changes in the description, status, classification and
value not later than the calendar month following the month during which the changes took
place. The rules shall provide for thorough and adequate safeguards to prevent unauthorized
access to the system network and the database. The commissioner shall make available to
eveWry taxpayer, upon his request, through the system, the description and appraised value of
each parcel valued and the method used in determining the appraised value. The system
shall be capable of providing for the assessment of each parcel and item of property at sixty
percent of its appraised value and for the phasing-in of the first statewide reappraisal, as to
each parcel and item of property and the phasing-in of any subsequent reappraisal as may be
authorized by the Legislature.
(e) County assessors shall convert or cause to be converted, at county expense, any current
assessment information not in the data files of the Tax Commissioner for purposes of the
first statewide reappraisal and the preparing of a system of assessments utilizing the results
of the reappraisal, to be phased in as required in section twenty-two of this article. Such
conversion shall be completed on or before July 1, 1985.
(f) The commissioner may offer to county sheriffs, as an optional service, a uniform
computerized property tax billing and accounting system using the assessed values and
taxpayer information generated through the statewide system. Each sheriff using such
optional services shall be charged the proportionate cost for use of the host computer and
related services and materials, which charge shall be paid by the county commission.
(g) The commissioner is hereby specifically authorized and empowered to enter into such
contracts as may be necessary and for which funds may be available to establish the
electronic data processing system provided for in this section. e
(h) The cost of any service or act performed by the commissioner under the provisions of this
section shall be paid by the county commission of the county for which the service or act was
provided. The cost of any service or act shall be the actual cost aund expense incurred by the
commission to provide the service or act. The commissioner shall render to the county
commission a statement of the costs as soon after the same wtere incurred as practicable. It
shall be the duty of the county commission to allow the same and to cause it to be paid
promptly in the manner that other claims and accounts are allowed and paid and the amount
owed to the Tax Commissioner shall constitute a debt due the state which may be satisfied
from any money owed the county commission by the state for any reason.
(i) Payments received for the cost of services or acts performed by the commissioner under
this system shall be deposited in a revolving fund which shall be known as the "county tax
fund," hereby created in the state Trgeasurer's office.
(j) As used in this section, the following terms mean:
(1) "System" means the statewide electronic data processing system network for
administration of the ad valorem property tax on real and personal property provided for in
this section.
(2) "ElectroniVc data processing" means the use of the computer for operations which include
the storing, retrieving, sorting, merging, calculating and reporting data for use in preparing
assessment rolls, tax list, tax bills and other reports for use in property tax administration.

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