W. Va. Code R. § 189-2-2 - Introduction

2.1. The listing phase of a mass appraisal program consists of the collection and recording of the specific property data needed to process each parcel of property into an indication of value.

2.1.1. "Basic to the appraisal process is the collecting and recording of pertinent data. The data will consist of general supporting data referring to the data required to develop the elements essential to the valuation process, neighborhood data referring to information regarding predelineated neighborhood units, and specific property data referring to the data compiled for each parcel of property to process into an indication of value by the cost, market and/or income approach."

2.1.2. "Specific property data must be comprehensive enough to provide the data base needed to process each parcel of property to an indication of value, to generate the tax roll and related tax accounting output, to generate other specified output, and to provide assessing officials with a permanent record to facilitate maintenance functions and to administer taxpayer assistance and grievance proceedings."

2.2. The appraisal process, referred to above, is a systematic procedure which is followed by the appraiser in order to arrive at a sound estimate of value. The steps are as follows:

2.2.1. Defining the problem

2.2.2. Planning the appraisal

2.2.3. Collecting and recording of pertinent data

2.2.3.1. General supporting data

2.2.3.2. Specific property data

2.2.4. Analysis and processing of the data into an indication of value through the three (3) traditional approaches:

2.2.4.1. Cost approach

2.2.4.2. Comparable sales approach

2.2.4.3. Income approach

2.2.5. Correlation of the value estimates to a final estimate of value.

2.3. The role which the data collector plays in the appraisal process is clear. His importance is equally clear. . .he is a vital key to the success of the program. A job listed poorly will more than likely end poorly. . .we cannot reasonably expect the output to be better then the input.

2.4. During the mass appraisal program, the specific property data is recorded on a specially designed property record card. Each card is designed and formatted in such a way as to accommodate the listing of information and to facilitate data processing. In keeping with the economy and efficiency of a mass appraisal program, the card is formatted to minimize writing by including a sufficient amount of site and structural descriptive data which can be checked and/or circled.

2.5. The property record card is to be a permanent part of the assessing system, used not only in conjunction with the revaluation, but also to update property records for subsequent assessments. The information recorded on the property record card is important to assessing officials and the taxpayer himself. For this reason, aside from the fact that the data collector has a job to do, he must exercise extreme care in recording construction specifications both accurately and completely.

2.6. It goes without saying that to meet the objective of a mass appraisal program, the data collector must move on a mass production basis. Nevertheless, he should approach each property as an individual problem giving it his FULL ATTENTION while remaining completely impersonal at all times. The impression which he makes upon the taxpayer will be a lasting one. It is his opportunity to make that impression one which will bring credit to himself and the office of the assessor.

2.7. The following procedures and specifications have been developed to promote both individual proficiency and standardization by providing the data collector with certain basic guidelines to follow in performing his duties.

Notes

W. Va. Code R. § 189-2-2