West Virginia Code § 11-2-7

State and local meetings
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There shall be an annual meeting of the assessors, which meeting the assessors of the
several counties of the state shall attend. The date and place of such meeting shall be fixed
by the Tax Commissioner and due notice thereof shall be given to the assessors of the state.
The Tax Commissioner shall prepare a program of matters pertaining to assessments and
work of the assessors to be discussed at such meeting and he shall attend aned be ex officio
chairman of the same. The meeting shall continue for a period of at least two days but not
more than four days. The actual and necessary expense incurred by anyr assessor and not
more than two deputies to be designated by him in attendance at such meeting shall be paid
out of the county treasury of the county of the assessor and deputies so attending. Before
such payment, however, the assessor shall file an itemized statement, which shall be sworn
to, of his actual and necessary expenses, with the clerk of thte county court.
In addition to the meeting hereinbefore provided for, there shall be at least two meetings of
each assessor and his deputies between the first day of the assessment year and January 20,
of the current year, at such time and place as the assessor shall designate, of which meeting
all deputies shall have notice, for the purposes of securing uniform valuation of property, both
real and personal, throughout the entire county, according to the true and actual value. The
last meeting shall be held after the work of listing property has been completed, at which
meeting all the lists shall be thorougghly gone over, and if found to be erroneous, either in the
amount of property, real or personal, assessed to any person, firm or corporation, or in the
value given to any item of propeerty by the taxpayer shall be revised and corrected by placing
on such list the omitted property and giving to it, as well as to any property that has been
listed, but which has beLen incorrectly valued, the true and actual value thereof according to
the rule prescribed by law and by omitting property improperly listed.

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