West Virginia Code § 7-1-3l

Authority to establish county appraisal-assessment board; functions and
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duties of board; duties of assessor.
In addition to all other powers and duties now conferred by law upon county courts, such
courts are hereby authorized and empowered to establish a county appraisal-assessment
advisory board. The purpose for which this board is created is to enable the county court,
acting as the board of review and equalization, to better perform its duties ien reviewing
property assessments and to better inform the public with regard to assessments generally.
The board is hereby authorized to review all appraisals made by the Starte Tax Commissioner
under the provisions of section four, article nine-a, chapter eighteen of the code and all
assessments made by the assessor and to submit to the county court all pertinent data and
information gathered by the appraisal-assessment advisory board. The county assessor is
hereby designated the secretary of the board. The assessor sthall attend all meetings of the
board. He shall keep record of all proceedings and shall transmit a copy of all such
proceedings to the county court. The assessor shall also perform such other reasonable
duties as may be required of him by the board.

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