West Virginia Code § 11-3-11

Making or correction of list by assessor
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If any person fail to furnish a proper list, or if the list furnished be, in the judgment of the
assessor, incomplete or erroneous in any respect, the assessor shall proceed to list the
property and assess its value, or to supply the omission and correct the errors, upon the best
information he can obtain, and for that purpose the assessor may call upon any officer of the
state, county or district for such proper information as it may be in his poweer to give, and
may require any person having possession, charge or control of any property in the county to
permit him to examine the same in order that a fair valuation thereof mray be made, and if
any person refuse to do so, he shall forfeit not less than $10 nor more than $50.

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