TAX ASSESSMENTS

Charleston, W. Va., City Code ch. 110, art. II, div. 4

in effect

Charleston, W. Va., City Code § 110-111 Limitation on assessments.

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)

Charleston, W. Va., City Code § 110-112 Assessment of tax when insufficiently returned.

Sec. 110-112. - Assessment of tax when insufficiently returned. (a) If the city collector believes that the tax imposed by this article has been insufficiently returned by a taxpayer, because the taxpayer has failed to properly remit the tax, has failed to make a return or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment therefore. Assessments shall be served upon the taxpayer either personally or by certified mail. If any certified mail is refused or not claimed, the city collector may make service by first class mail and prepaid postage. (1) Jeopardy assessments. If the city collector believes that the collection of any tax which he is required to administer will be jeopardized by delay, he shall thereupon make an assessment of the tax, noting that fact upon the assessment. The amount assessed will be immediately due and payable. Unless the taxpayer against whom a jeopardy assessment is made petitions for reassessment, within 20 days after service of notice of jeopardy assessment, such assessment becomes final. Such petition for reassessment must be accompanied by such securities as the city collector deems necessary. (2) Amended assessment. The city collector may, at any time before the assessment becomes final, amend, in whole or in part, any assessment whenever he ascertains that such assessment is improper or incomplete in any material respect. (3) Supplemental assessment. The city collector may at any time within the period prescribed for assessment, make a supplemental assessment whenever he ascertains that any assessment is incorrect in any material respect. (Bill No. 6799, § 6-129, 1-22-2002)

Charleston, W. Va., City Code § 110-113 Notices of assessment; petition for reassessment.

Sec. 110-113. - Notices of assessment; petition for reassessment. The city collector shall give the taxpayer written notice of any assessment made pursuant to this article. Unless the taxpayer to whom the notice of assessment is given shall within thirty 30 days (except if jeopardy assessment) after service thereof, either personally or by certified mail, file with the city collector a petition for reassessment in writing verified under oath by the taxpayer or his duly authorized agent having knowledge of the facts, setting forth with particularity the items of the assessment objected to, together with the reasons for the objections; the assessment shall become final and not subject to administrative or judicial review. The amount of an assessment shall be due and payable on the day following the date upon which the assessment becomes final. (Bill No. 6799, § 6-130, 1-22-2002)

Charleston, W. Va., City Code § 110-114 Hearing procedure; administrative decision.

Sec. 110-114. - Hearing procedure; administrative decision. (a) When a petition for reassessment or refund or credit as provided for in sections 110-33, 110-112, or 110-113 is filed within the time prescribed for such filing, the city collector shall assign a time and a place for an administrative hearing thereon and shall notify the petitioner and the city attorney of such hearing by written notice at least 60 days in advance thereof. Such hearing shall be held within 90 days from the date of filing the petition, unless continued by written agreement of the parties or in writing by the city collector or hearing examiner designated by the city collector for sufficient cause. With respect to all petitions filed after the effective date of the 2019 amendments to this section, a hearing may not be continued more than one year from the filing of the petition without reasonable cause placed on the record. (b) The hearing shall be informal and shall be conducted in an impartial manner by a hearing examiner designated by the city collector. Any designated hearing examiner shall be a licensed attorney with experience in administrative law or tax law, or with experience as a judge, including the sitting municipal judge, who does not have a conflict of interest. If the city collector desires to designate the municipal judge as the hearing examiner, the city collector shall confirm that the municipal judge is able to meet the time requirements contained in this section as part of, and without detriment to, the other ongoing duties of the municipal judge and without additional compensation. The burden of proof shall be upon the taxpayer to show that the assessment or denial of a refund or credit is incorrect and contrary to law, in whole or in part. The hearing examiner is not bound by the rules of evidence as applied in civil cases in the circuit courts of this state. The hearing examiner may admit and give probative effect to evidence of a type commonly relied upon by a reasonably prudent person in the conduct of his or her affairs. All testimony shall be given under oath. All hearings shall be recorded by means acceptable for use in courts of this state. All parties shall receive notice that the hearing will be recorded and that each is entitled to receive a copy of the recording at cost. A copy of the exhibits made part of the record shall be available to any party upon request and payment of a reasonable fee. (c) After the administrative hearing, the hearing examiner may request that proposed findings of fact and conclusions of law from the parties be submitted within 30 days and shall, within a reasonable time, give notice in writing of his or her decision. The decision shall be made no later than six months after the administrative hearing unless extraordinary circumstances exist, in which case the final order shall disclose such extraordinary circumstances. The final order shall include notice of the right to appeal, as stated in section 110-115, and the bonding requirements for such an appeal. (Bill No. 6799, § 6-131, 1-22-2002; Bill No. 7834, 10-7-2019)

Charleston, W. Va., City Code § 110-115 Appeals to circuit court.

Sec. 110-115. - Appeals to circuit court. (a) An appeal may be taken by the taxpayer or the City to the Circuit Court of Kanawha County within 30 days of entry of the hearing examiner's decision. (b) The appeal shall be taken by the filing of a petition and notice with the Circuit Court of Kanawha County, a copy of which petition and notice shall be served upon the city collector and the opposing party's counsel, or directly to the opposing party if not represented by counsel. The appeal will be docketed at the circuit court in a similar manner as other administrative appeals, with the appealing party listed as petitioner and the other party listed as respondent. The petition for appeal shall state whether the appeal is taken on questions of law or questions of fact, or both, and set forth with particularity the items of the hearing examiner's decision objected to, together with the reasons for the objections. The filing of the appeal shall not stay the decision of the hearing examiner. The decision of the hearing examiner shall be stayed if the taxpayer shall file with the clerk of the circuit court a bond for the use of the city, with sureties approved by the clerk, the bond amount to be not less than the total amount of the tax, interest and penalties (to such date) appealed from, and conditioned that the taxpayer shall perform the orders of the court; provided, that the judge of the circuit court may stay the decision of the hearing examiner without the requirement of a bond, upon a proper showing by the taxpayer that the properties of the taxpayer are sufficient to secure performance of the court's orders or that the ends of justice will be served thereby. Upon receipt, the city collector shall forward a complete copy of the record, including the final order, transcripts/recording of the hearing, papers, motions, documents, exhibits, evidence and records as were before the hearing examiner or supplemented prior to the decision, to the circuit court, the city attorney, and the taxpayer, in a manner consistent with Rule 4 of the West Virginia Rules of Procedure for Administrative Appeals. (c) The circuit court shall hear the appeal and determine all questions submitted to it on appeal from the determination of the hearing examiner pursuant to West Virginia Code § 29A-5-4. In such appeal a certified copy of the city collector's assessment shall be admissible and shall constitute prima facie evidence of the tax due under the provisions of this article. The court shall render its decree thereon, and a certified copy of the decree shall be filed by the clerk of the court with the hearing examiner and the city collector, who shall then correct the assessment in accordance with such decree. Either party may appeal to the Supreme Court of Appeals as provided in West Virginia Code § 29A-6-1. (d) Unless an appeal is taken pursuant to this section within 30 days of entry of the administrative decision, the hearing examiner's decision shall become final and conclusive and not subject to administrative or judicial review. The amount, if any, due the city under such decision shall be due and payable on the day following the date upon which such decision becomes final and any decision requiring the city to make changes shall be promptly addressed by correcting the assessment, issuing a requisition, or establishing a credit for the amount of an overpayment, as the case may be, on the day following the date upon which the decision becomes final. (Bill No. 6799, § 6-132, 1-22-2002; Bill No. 7834, 10-7-2019)

Charleston, W. Va., City Code § 110-116 Ten-year limitations on collection.

Sec. 110-116. - Ten-year limitations on collection. Every proceeding instituted by the city collector for the collection of taxes shall be commenced within ten years after the date such assessment became final. If an assessment is not issued, every proceeding instituted by the city collector for the collection of taxes shall be commenced within ten years after taxpayer filed the annual return (or the latest periodical return, if no annual return in required). The limitations of this section can be extended, by written agreement at two years increments. (Bill No. 6799, § 6-138.1, 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_DIV4TAASFetched: 11/7/2026