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Limitation on assessments.

Charleston, W. Va., City Code § 110-111
in effect
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Sec. 110-111. - Limitation on assessments. The amount of tax, interest and penalties imposed by this article shall be assessed within three years after the due date of the fourth quarter return for the year in which such tax arose; provided, that in the case of a false or fraudulent return filed with the intent to evade the tax or in case no return is filed, the assessment may be made at any time. (Bill No. 6799, § 6-138, 1-22-2002)
Source: City of Charleston, West Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wv/charleston/codes/code_of_ordinances?nodeId=PTIICOOR_CH110TA_ARTIIBUOCTA_DIV4TAAS_S110-111LIASFetched: 11/7/2026

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110-111 | Corpus