Title 189 W. Va. C.S.R.

Property Valuation Training And Procedures Commission Property Valuation Training And Procedures Commission

Series 01 Instructions For hiring approval

W. Va. Code R. § 189-1-1 General

1.1. Scope. -- These procedural regulations explain and clarify the requirement in '1-1C-8(a) where the Property Valuation Training and Pro- cedures commission must authorize an assessor to hire a person who will be paid through the county valuation fund. The procedure was adopted by said commission on July 24, 1990.

1.2. Authority. -- W. Va. Code '11-1C-4(d)

1.3. Filing Date. -- September 27, 1990.

1.4. Effective Date. -- September 27, 1990.

W. Va. Code R. § 189-1-2 General statement

2.1. Pursuant to W. Va. Code '11-1C-8(a), no person hired by an as- sessor shall be paid through the county valuation fund without the approval of the Property Valuation Training and Procedures Commission ("PVTPC").

W. Va. Code R. § 189-1-3 Hiring approval form

3.1. The PVTPC adopted Form 1, the Hiring Approval Form, at its July 10, 1990 meeting in Parkersburg, West Virginia. A copy of the Hiring Ap- proval Form was provided to each as- sessor and the form may be copied as needed. When submitting the form pursuant to the hiring approval pro- cedures described in the following section 189-1-4, assessors are re- quired to follow the instructions on the form, complete all of the items on both sides of the form, and sign the form.

W. Va. Code R. § 189-1-4 Hiring approval procedure

The PVTPC adopted the following procedures to facilitate a meaningful review of the Hiring Approval Form without causing undue delay:

4.1. Any assessor desiring to pay an employee out of the county valuation fund may submit to the Tax Commissioner as chairman of the PVTPC:

4.1.1. A completed copy of the standard employment application form used by that assessor's office relating to that applicant, and

4.1.2. A signed original Hiring Approval Form.

4.1.3. These items should be mailed to:

Chairman, Property Valuation Training and Procedures Commission P. O. Box 963 Charleston, WV 25324.

4.2. The chairman of the PVTPC will promptly mail copies of the Hiring Approval Form to each member of the PVTPC.

4.3. Each member of the PVTPC shall have five (5) days from receipt of the Hiring Approval Form to com- municate to the chairman any objec- tions or questions respecting the matter.

4.4. If no questions or objections are communicated to the chairman, the applicant will be approved and the Hiring Approval Form, signed by the chairman, will be returned to the assessor. A signed Hiring Approval Form must be available in the applicant's personnel file for subsequent audit.

4.5. If an objection is registered by any member of the PVTPC, the matter will be placed upon the agenda for decision by the entire PVTPC at a meeting following the date the objection is raised.

189CSR1

Series 02 Statewide Procedures For The Visitation And Recommended Data Collection Procedures For The Different

W. Va. Code R. § 189-2-1 General

1.1. Scope. -- These procedural regulations, as approved by the Property Valuation Training and Procedures Commission on August 21, 1990, provide for data collection necessary direction to assure consistent statewide procedures for the visitation and collection of data for different species of property.

1.2. Authority. -- W. Va. Code '11-1C-4(d).

1.3. Filing Date. -- September 27, 1990.

1.4. Effective Date. -- September 27, 1990.

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.

W. Va. Code R. § 189-2-3 Standard visitation procedures

3.1. The data collector should make optimum use of existing appraisal and assessment records available within each county. This information should include the current property record cards and any other applicable information.

3.2. The data collector shall visit each owner-occupied residential parcel for the purpose of verifying, collecting and recording data. The data collector may make an exterior and interior inspection of the principal structures on the parcel, except that if:

3.2.1. A structure is vacant or permission to inspect the exterior or interior of a structure is denied, then the data collector shall estimate the data based on previous appraisal and assessment information and comparable properties and shall record the fact of, and reason for the estimation; or, if after one (1) visit to the parcel, the data collector fails to make contact with the owner/occupant, the data collector shall estimate the interior data and shall record the date and time of the visit, and leave a notice with the assessor's local telephone number informing the owner/occupant that an appointment can be made for the data collector to inspect the property. The assessor shall grant an inspection to any resident who requests an inspection within ten (10) days of the request.

3.3. If the occupant is not home. -- You are required to leave a notice. List the dwelling to its completion. Make your best estimate of the interior features, and complete the property record card in the prescribed manner. NOTE: Do not enter a home, or obtain information, if an adult (responsible) member of the family is not present. Call back or estimate.

3.4. If you are refused entry. -- In the rare cases where the occupant refuses entry, don't argue with the occupant. Having identified yourself and explained properly the purpose of your visit, request the occupant to give you the required information at the door. If this is refused, ask the occupant whether or not you can measure the dwelling. Whatever information that cannot be obtained by the permission and cooperation of the occupant must be estimated. Complete the property record card as prescribed, and enter any note of explanation in the memorandum section. NOTE: If the occupant's reason for refusing entry is reasonable and you feel he is cooperative and truthful in giving you the information you request, you need not consider the listing to be estimated.

3.5. If the property is posted with "No Trespassing" signs or if the perimeter of the property is fenced in with the access gate locked, the data collector is not to enter the grounds. The conditions will be noted on the property record cards in fields 471-472 and entrance code number 3 will be circled. A notice is to be prepared for each such property and is to be left in a conspicuous location. The data collector is to complete the property record card estimating the information which is required.

3.6. The visitation of non-owner occupied residential real property and non-owner and non-residential real property may be accomplished by the visual observation of the real property to be appraised.

W. Va. Code R. § 189-2-4 Recommended residential data collection procedures

4.1. General approach.

4.1.1. To achieve maximum production in the data collection of residential properties and at the same time maintain a high level of quality the data collector must establish and follow a firm routine. Thoroughness and accuracy are direct products of a logical and systematic approach.

4.1.2. Following is the step-by-step procedure with corresponding instructions for completing the data collector's responsibilities. Specific requirements are contained in the Residential Data Inventory section of the West Virginia Real Property Appraisal manual and are to be followed in the collection of data for residential real property. It should be noted that some of the data required in the data collection phase, such as property class, card number, property address, building sketches, etc., may be transferred from existing records and recorded on the new property record card. In these cases, the data requires verification and correction only, instead of totally new entries.

4.1.3. The data collector should complete the front (or land) side of the property record card first, doing so immediately upon finishing the previous card and before approaching the door of the next property. Contact is then made and after proper identification and statement of purpose, he enters the house for the interior inspection of first floor and basement while requesting pertinent data from his contact. Upon leaving the house, the data collector completes the required building data on the back (or building) side of the card, measurers the exterior, sketches the building, checks the card for completeness and proceeds to the next property.

4.2. Recommended procedure.

4.2.1. Verify routing number or parcel number. -- The routing number is a unique sequential number assigned by geographic location for sorting the cards into effective order for field operation. This number corresponds to the number circled in red on the field map (property ownership map). Once the cards are routed by parcel number or assigned a routing number all parcels should be referred to by the number(s), for clarity and simplicity.

4.2.2. Record or verify property owner's name, mailing address and legal description of the property. This information is generally entered on the data collection form by the clerical staff.

4.2.3. Record property class.

4.2.3.1. This refers to the one (1) or two (2) letter code denoting the general property class of the subject parcel. The basis for classification is the most predominant present-day use. If the parcel is unused, the basis for classification would depend upon the anticipated use or the use for which it is zoned.

a. Enter R Residential. To indicate one (1) through four (4) family residential use .

b. Enter A Apartment. To indicate multi-family use. . . five (5) or more families.

c. Enter F Farm. To indicate rural properties, generally defined by a minimum acreage requirement and usually, but not necessarily, devoted to agriculture.

d. Enter C Commercial. To indicate properties devoted to trade, services, and recreational uses.

e. Enter I Industrial. To indicate properties devoted to the manufacturing and/or processing of products.

f. Enter X Exempt. To indicate non-taxable properties, such as schools, churches, etc.

g. Enter U Utility. To indicate properties devoted to the production of public utility commodities or services under the control of governmental agencies such as the Public Utility Commission.

4.2.3.2. A property class must be entered for each parcel. Note that for parcels requiring multiple card listing, the same property classification must be entered on each card.

4.2.4. Record the tax class. -- Enter the appropriate numeric or alpha tax class.

a. Enter 2. To indicate all property owned, used and occupied by the owner exclusively for residential purposes; all farms, including land used for horticulture and grazing, occupied and cultivated by their own or bona fide tenants.

b. Enter 3. To indicate all real and personal property situated outside of municipalities, exclusive of Class 2.

c. Enter 4. To indicate all real and personal property situated inside of municipalities, exclusive of Class 2.

d. Enter N. To indicate exempt or non-taxable property.

e. Enter A. To indicate operating public utility property.

f. Enter S. To indicate property sold to the State.

4.2.5. Record the land use. -- Character positions are provided to enter the three (3) digit numeric code denoting the present use of the particular parcel of land. A land-use code must be entered on all data collections forms. In the case of multiple land uses on the same parcel, enter the land-use code which is most representative of the improvements listed on that particular data collection form. Note: Appropriate land-use codes may be found in the West Virginia Real Property Appraisal manual.

4.2.6. Record the neighborhood code. Character positions are provided to enter three (3) numeric characters ranging from 0-01 to 999 to the left of the vertical has mark to denote a specific neighborhood identification number. A character position is provided to the right of the vertical hash mark to enter an additional digit, 1 to 9, to denote the creation of a subneighborhood within a neighborhood subsequent to the initial neighborhood delineation. For example, neighborhood 200 is being redefined as neighborhood 100/1 and 200/2.

4.2.7. Record card number. -- A card number must be entered on every card. Space is provided to enter two (2) sets of two (2) numeric characters. The last two (2) positions are reserved to enter the total number of cards required to list the parcel, and the first two (2) positions are reserved to enter the sequential number, assigned to each particular card. . .i.e. for parcels requiring one (1) card, enter 01 of 01; for parcels requiring two (2) cards, enter 01 of 02 on the first card and 02 of 02 on the second card; three (3) cards, 01 of 03, 02 of 03 and 03 of 03; etc. up to 99 of 99.

4.2.7.1. To qualify for listing on a separate card, the additional buildings must be dwellings or other significant buildings with interior finish; e. g. an apartment over a garage would qualify for a separate card, but a garage with an unfinished area above would not.

4.2.7.2. When listing a parcel requiring multiple cards, it is generally necessary for the data collector to insert the additional card(s) in the field. The owner's name and permanent parcel identification data, along with any other information specified by the supervisor, must be entered on each of the make-up cards.

4.2.8. Record property address. -- Space is provided to enter the property address of the parcel. Enter the house number and street name for the subject parcel. If the parcel is vacant or has no house number, enter only the street name. Note that the property address is not necessarily the same as the mailing address.

4.2.9. Record the property factors. -- Place a check mark in the box or boxes that most accurately defines each property factor.

4.2.9.1. Topography -- refers to physical condition of lot.

4.2.9.2. Utilities. -- refers to utilities which are available to the property. If all utilities are available then check "ALL" or if not, check the proper combination as needed.

4.2.9.3. Street or road -- simply check the proper square. If the property has a sidewalk and/or alley access check these also.

4.2.10. Observe the dwelling. -- Mentally determine the story height as you approach.

4.2.11. Contact the occupant. -- Greet him, and at the same time, show him your identification card and explain your purpose for calling. Be courteous, but do not get involved in unnecessary conversation; proceed as quickly as possible to complete your interior inspection. Do not forget your identification card.

4.2.12. Inspect the interior.

4.2.12.1. First floor. -- Good opening remarks, once you have entered the house you are to inquire: "How long have you occupied the house?" "Are you the owner?" Inquire about the number of baths, the number of bedrooms per floor and presence of a basement and an upper floor or attic. Ask if the finish and condition of the upper floors are similar to that of the first floor.

4.2.12.2. Next, ask to see the basement. In route to the basement, mentally note the first floor features that indicate the quality of construction. Specifically you are to observe the interior finish, the kind of floors, type of kitchen, paneled rooms, fireplaces and all other features which affect and determine grade.

4.2.12.3. Observe the general condition of the house for future determination of depreciation (evidence of recent remodeling, presence of cracked plaster, sagging floors, etc.). If the interior condition and/or quality is markedly different from the exterior, note this in the memo area, and make the appropriate entry in the section provided on the back of the card.

4.2.13. Basement.

4.2.13.1. Determine the type of basement (none, crawl, part or full) and the floor construction. Mentally note the type of furnace and hot water heater. At the same time observe any improvements in the basement, such as extra plumbing, a recreation room or asphalt tile floors. If a finished basement is found, estimate the measurement so you can size and grade it after you have left the house.

4.2.13.2. Unless the house being inspected is a clear cut case of a full one and one half (1 1/2) or two (2) story construction, you are to inspect the upper floor in order to determine accurately the portion finished. In any case, if invited to do so, you are to inspect the entire house in order to satisfy the property owner with the thoroughness of your inspection.

4.2.14. Conclusion.

4.2.14.1. You now return to the first floor, and if you have no further questions to ask the occupant, thank him for his cooperation and leave the house, explaining that you are going to inspect the exterior of the property and take a few measurements. Do not get involved in any unnecessary conversation or discussion. While leaving, mentally record the observations you made during your interior inspection.

4.2.14.2. If a recent (as specified by your supervisor) sale has occurred, you should have obtained (or verified) the data specified on the property record card. Enter the data in the space provided. Make certain that you ascertain exactly what was included in the selling price, and that you are knowledgeable of the conditions constituting a valid or invalid sale.

4.2.15. Measure and sketch the dwelling.

4.2.15.1. Immediately upon leaving, measure the dwelling and make a proportional sketch. . .identifying (labeling) each component and inserting the dimensions of each to the nearest six (6) inches.

4.2.15.2. A component refers to any portion of the dwelling or exterior feature thereof which must be priced separately. The "base ground floor area" to which the base price is to be applied is considered the main component of the dwelling. Other components would be considered as exterior features and would include all the items specified on the "exterior feature pricing schedule". Make certain that your measurements are complete and accurate. Walk completely around the house, so that no offsets or exterior features escape your notice.

4.2.15.3. Areas will be computed and checked in the office. Make certain that sufficient dimensions to compute the area of each component are shown, and that the dimensions "square-up". . .that is opposite sides must total the same length. NOTE: The symbols to be used to be used to label a house and illustrations are found in Section 4.2.22 of these regulations.

4.2.16. Record the dwelling data. -- Immediately upon completing the sketch, mentally collect all of your observations, and beginning with the first item (field 500 on the reverse side of the card), systematically record each item specified on the property record card. Make certain you are knowledgeable as to which items are to be completed by the data collector and which items are to be left open for completion by clerical and review personnel.

4.2.17. Record data for detached buildings and structures. -- Detached garages, swimming pools, and other auxiliary buildings are to be recorded in the Other Building and Yard Improvements section of the card. Note: If, in your opinion, the item unquestionably has a value of less than $100, describe its use and construction only and enter NV, denoting "no value" in the true value column (last column in the summary); if, in your opinion, the value is more than $100, but less than $300, describe its use and construction in the construction column i.e., (1s FR shed), enter SV denoting "sound value" in the space provided in the column for "rate" and the dollar value in the "true value" column.

4.2.18. Scan the card for completeness and accuracy. -- Double check. Your job was to obtain certain specified data. . .have you done so? Is the data accurate? Is the data recorded neatly and legibly? If you are satisfied, place your initial or ID number and the date in the space provided. You are ready to move on to the next house, and repeat the entire procedure.

4.2.19. Think. -- while moving on, reflect a moment . . . did you list that last dwelling a little more proficiently and efficiently than you did the one before? If not, what was the hang-up? Remember that there is a time-table to meet. Your success is going to be a measure of your contribution in meeting production goals, as well as the accuracy of the data you collect. If you can isolate your problem . . . correct it. If you need help from your supervisor . . . get it.

4.2.20. If the correct age of building cannot be ascertained. -- The space designated to enter the "Year Built" is provided to enter the original year in which the building was erected. This section must always be filled in. When this information cannot be obtained, the data collector is required to estimate the year built and enter that year on the property record card. Your supervisor will work with you to help you obtain this skill.

4.2.21. In classifying story heights. -- Always follow the prescribed procedures. If the story height is not readily determinable, select the classification which is most representative of the subject dwelling. Verify your decision with your immediate supervisor the next time you see him.

4.2.22. On completing all the properties in a map. -- Complete the Production Control Form in the prescribed manner. If there is a parcel that requires checking or correcting in the office, you are to follow it through with your field supervisor before turning in the map as completed. Do not simply make a note on the Production Control Form and let it go at that. Note: All cards within the map are to be in sequence by parcel or routing number and card number before the map is considered ready to turn in.

4.2.23. Symbols used to label the components of a sketch. (See table at end of this regulation.)

W. Va. Code R. § 189-2-5 Data collector checklist

The best way to maximize your data collection procedure is to develop a set routine and follow it through on each card.

5.1. First step -- front of card:

5.1.1. Check parcel or routing number to the field map.

5.1.2. Enter class of property.

5.1.3. Check card number.

5.2. Second step -- interior inspection:

5.2.1. First floor:

5.2.1.1. Ownership at the door.

5.2.1.2. Inquire as to the date structure was erected and/or remodeled.

5.2.1.3. Number of rooms and baths.

5.2.1.4. General interior construction information.

5.2.2. Basement:

5.2.2.1. Type of basement.

5.2.2.2. Type of heating.

5.2.2.3. Area of finished basement.

5.2.3. Upper floors:

5.2.3.1. If the dwelling has an attic, check the degree of finish (part of full).

5.2.3.2. Other story heights -- always inspect if invited or if inspection is necessary to verify your listing.

5.2.4. Conclusion. -- Check for sales, rental, remodeling or construction information.

5.3. Third step -- exterior inspection.

5.3.1. Measure accurately.

5.3.2. Balance the sides of the sketch.

5.3.3. List all out-buildings accurately.

5.3.4. Check entire card for completeness.

5.4. Inspection and entry policy.

5.4.1. General: It is a responsibility of our work that all property owners be given the opportunity to allow inspection of their property. Certainly it is their right to permit this inspection or not permit it. As a representative of the assessor's office, you should be aware of your professional responsibility to:

5.4.1.1. Properly identify yourself.

5.4.1.2. Tactfully explain your purpose.

5.4.1.3. Ask permission to inspect and insure that the property owner's record is complete and accurate.

5.4.1.4. Conduct your work in a polite, businesslike, efficient and professional manner.

5.4.2. Specific instructions:

5.4.2.1. Approach.

a. Make sure you have the correct card ready for the property.

b. While approaching the house, mentally note the nature of the property to remind yourself of pertinent questions about the property.

c. Complete land side of card prior to entering the house.

d. Have your I.D. card ready. Do not attempt to contact or enter the property without it! If you lose your card, see your supervisor immediately.

e. People respond positively to being called by name. It distinguishes you from a door-to-door salesman. So, be ready to greet the occupant by name.

f. Go directly to the front door or the entrance apparently used by the occupants.

5.4.2.2. Contact.

a. Ring doorbell or knock firmly.

b. Take a step back, away from the door. People are unlikely to open to door to a stranger if he is close enough to pounce on them.

c. When the occupant answers, verify ownership at the door. Example, "Good Morning! Are you Mrs. Cooper?" Answer could be "No, I am not." (Renter) Respond. "Oh, I see. Is this the Cooper property?" Answer will be, "Yes, it is". Respond. "Good!"

5.4.2.3. Introduction.

a. Give a short, factual statement identifying yourself, your purpose in calling and closing with a request to inspect.

b. Example:

l. Identify yourself: "My name is Mary Jones."

2. Who do you represent: "I work for the county assessor and we are conducting a revaluation of the county."

3. Verify your credentials: Show your I.D. card and say, "I am required to show my I.D. card to you."

4. State your purpose: "I have been requested to ask your permission to briefly see the inside of the property to be sure we have the correct information about the property, so no error is made in your property valuation."

5. Ask permission tactfully: "May I come in for a few moments and ask you some questions about the property? Would that be alright?"

6. Important: Do not enter the house unless the occupant clearly indicates their approval. Make them say yes or no!

7. Typical objections: "Do I have to let you in?" Answer: "No, Mrs. Cooper, but it would be to your advantage by making sure that no error is made." "I'm very busy now." Answer "I should only take a few minutes, Mrs. Cooper." "How can I be sure you are who you say you are?" Answer: "My name is registered with the police and the assessor's office. I would be happy to give you the phone number so you could call while I wait outside." "My husband is not home." Answer: "Yes, I understand, Mrs. Cooper, but I am sure the owner would prefer the inspection be made to be certain the valuation is correct. In any case, I will wait outside while you call the owner for permission, if you wish."

c. Summary - Introduction:

1. Remain polite at all times.

2. Remind yourself to communicate in a friendly, clear, brief manner.

3. Don't joke with or tease people.

4. Don't be defensive -- you have no reason to be ashamed of your work.

5. Don't be aggressive -- you are not a policeman with a search warrant. You are there to ask permission to inspect.

5.4.2.4. If entrance is refused.

a. For many reasons, many of them perfectly legitimate, the owner may decline to permit entry. The owner may simply say, "No, I would rather not let you in the house," or may have difficulty in saying no, and simply pose numerous objections. The rule of thumb is that when the owner makes more than three (3) objections or rebuttals which you answer, recognize that they don't want to let you enter (their prerogative) and are having trouble saying no. Whichever occurs (it will be a small percentage) go to the next best course in securing accurate data about the property.

b. Ask the property owner if they would help you out by answering some questions at the door. Example: "I see, Mrs. Cooper. Well if you would prefer I would not come in, I could ask you a few questions about the property here. Would that be alright?" Most persons will agree with little objection.

c. Ask the most pertinent questions about the interior features and sales data, thank them, and ask if it would be alright to measure the outside (almost never refused).

d. Be certain to mark the card with the proper entry code.

5.4.2.5. If the owner refuses entry or information at the door:

a. Thank them for their trouble -- Example: "I see, well would it be alright to just measure outside of the house?"

b. Generally, the permission is always granted -- thank them and measure the exterior quickly. Example: "Thank you, Mrs. Cooper, sorry to have troubled you, have a nice day."

5.4.2.6. If the owner refuses permission to measure or list (much less rarer than you may think):

a. Excuse yourself immediately.

b. Leave the property.

c. From the sidewalk -- estimate the interior and exterior based on outside observation, similar houses in the area and common sense.

d. Mark your card with the proper entry code.

e. Report all refusals to your supervisor.

5.4.2.7. Summary -- Do's and don'ts of entry procedure:

a. Don't -- Discuss taxes, property values or rentals; argue with anyone you contact about any issue; joke with or tease the people you contact; badger people;

b. Do -- Be courteous and respectful at all times; always show your I.D. card; conduct yourself as a professional;

5.4.2.8. Special circumstances -a. Minors only present -- Do not under any circumstances enter the house. Proper action is simply to:

1. Ask if their parents are home.

2. Ask the child to tell their parents someone is at the door.

3. Do not enter until an adult gives permission.

4. If no adult is present, excuse yourself and reschedule for a callback. -- Do not measure the house.

b. Illness or death in the family:

1. Excuse yourself and ask if it would be alright to recall at another time.

2. Establish a definite recall time in accordance with your callback policy.

3. In most cases, it will be alright with the owner to permit exterior measurements. Ask first!

4. Temporarily estimate interior.

5. Don't forget to recall.

5.5. Interior inspection.

5.5.1. All of the foregoing has been directed toward gaining entry. Following is a standard guideline on how to inspect, quickly, efficiently, courteously and thoroughly.

5.5.2. Situation example -- The data collector has entered the house and is standing inside the front door.

5.5.2.1. Have a definite question -- place to go, immediately after entrance. If the data collector does not direct the process, the owner may start a one-sided conversation, complicating the process and wasting time. Examples: "Is there a basement, Mrs. Cooper?" "May we see it briefly?" or "Is the kitchen at the rear of the house? May we start there?"

5.5.2.2. Turn the property record card over to the building side and use it as a guide or checklist during your inspection.

5.5.2.3. Do not write on the card while in the house. This simply creates a defensive attitude in the mind of the owner and complicates your task.

5.5.2.4. Don't go anywhere inside the house unless accompanied by the occupant.

5.5.2.5. Don't open any doors or enter any rooms without asking permission.

5.5.2.6. While going through the house mentally note pertinent interior features, such as:

a. Total rooms.

b. Number of bedrooms.

c. Number of full baths.

d. Number of half baths.

e. Additional plumbing fixtures.

f. Recent kitchen, bathroom or general remodeling g. Size and finish type of basement.

h. Heating - system type.

i. Attic finish.

j. Relative condition.

k. Recreation room - finished basement area.

l. Woodburning or other fireplace.

m. Unfinished areas.

5.5.2.7. At some point during the inspection, tactfully inquire about:

a. The approximate age of the house.

b. How long owned?

c. If owned five (5) years or less, establish purchase price, what included, time of sale, conditions and terms of sale. Examples: Data Collector -- "May I ask what the purchase price was? Owner -- "What do you want to know that for?" Data Collector -- "The information is used as a guide in noting values within this area." Owner -- "I think we paid $85,000." Data Collector -- "I see, do you recall when you purchased the property?" Owner -- "June of last year." Data collector -- "Were there any items included with the sale other than the house and lot, as perhaps other lots, furniture, other personal property?" Owner -- "No, just the house and lot." Data Collector -- "Did you purchase the property on the open market, or through the family?" Owner -- Typical answers could be "We bought my mother's estate" (not valid) or "We brought it from my father" (not valid) or "We bought it through a realtor."

d. Recent remodeling or changes since the purchase. Example: "Were there any significant changes since you brought the property?"

e. In cases of obvious remodeling, ask: "When was the house last remodeled?" "What was done?" "Do you recall the approximate amount it cost?"

f. If rented - ask the amount of rent, utilities furnished by the owner, lease term (one (1) year, month-to-month, etc.)

5.5.2.8. the age of the house is a question best reserved for the end of the inspection as it usually generates a fair amount of discussion. A good approach is "Well, I believe I am about done now. By the way, Mrs. Cooper, do you recall the approximate year the house was built?"

5.5.2.9. Close the inspection quickly and tactfully.

a. Say something like "I believe that about does it, Mrs. Cooper."

b. Thank the owner for their cooperation.

c. Move toward the door and leave.

d. As you are leaving, thank the owner again and mention you will be outside the house for a few minutes taking some measurements.

5.5.2.10. In all cases -a. Be sure to inspect all portions of the structure if invited or asked to do so by the owner.

b. Make note in the memoranda area of any unusual circumstances:

1. You feel are significant and cannot be effectively noted elsewhere on the card; or 2. The property owner brings to your attention and wishes noted.

5.5.2.1. Once outside the house:

a. Systematically enter the correct data.

b. Measure the structure and complete the sketch.

c. Recheck the complete card before leaving the property.

d. If an omission is detected, don't guess, reknock on the door and ask! That is the way professionals work!

'189-4-6. Recommended commercial/industrial data collection procedures.

6.1. General approach.

6.1.1. The data collector should make optimum use of existing appraisal and assessment record available within each county. This information should include the current property record cards and any other applicable information. The appraisal of commercial/industrial properties is a very important phase of every revaluation program. Commercial/industrial properties require special consideration because:

6.1.1.1. Many varied uses are possible;

6.1.1.2. Many varied materials are used in construction.

6.1.1.3. Many varied construction methods are used;

6.1.1.4. Their income-producing nature requires an additional appraisal approach to be used -- the Income Approach; and

6.1.1.5. Special forms are used to accommodate all of this complex commercial data.

6.1.2. A solid background in residential data collection is a prerequisite for commercial data collection training. The same systematic approach is required for both residential and commercial data collection. The principles are the same:

6.1.2.1. Keep your efforts in proportion to the value;

6.1.2.2. Collect all necessary data without errors or omissions;

6.1.2.3. Present yourself at all times in a professional business-like manner;

6.1.2.4. Work in a generally efficient manner;

6.1.2.5. Take pride in your work -- it's important; first, to you; second, to the county government; and last to the taxpayer;

6.1.2.6. Be discrete -- do not discuss privileged information to anyone who does not need to know.

6.1.3. The income approach to value requires an added dimension in commercial data collection, compared to residential appraisal. Information concerning income and expenses is available only under conditions of the strictest confidence. If we break that trust, we will be cut off by the business community from future information, and justly so.

6.1.4. We are now dealing with a more sophisticated group of people, who want good answers to their hard-probing questions. How we handle ourselves with these community leaders will greatly affect the satisfactory completion of this project. It will establish, in their eyes, our competence, impartiality and professional character. We will not get a second chance to make a good first impression.

6.2. Card use guide. -- The commercial property record card is a special use card. This card is used on most commercial and industrial properties. The following guide will be helpful, in order to determine when to use this commercial card.

6.3. Use commercial card for listing.

6.3.1. All parcels with buildings having non-residential/agricultural type construction; specifically all commercial, industrial, apartment and other special purpose buildings.

6.3.2. All apartment buildings having five (5) or more family units in the same building;

6.3.3. All apartment complexes having several buildings, even though some may be two (2) or three (3) family buildings;

6.3.4. All special purpose buildings and uses;

6.3.4.1. country club, clubhouse and support buildings, golf courses;

6.3.4.2. fraternal buildings (if not former residence);

6.3.4.3. mobile home parks; and

6.3.4.4. other recreational uses.

6.3.5. All commercial type lease "Exempt Use" buildings (private ownership for profit);

6.3.6. Vacant land within commercial and industrial areas (relative to zoning);

6.3.7. Residential dwelling on Multiple Sequence Commercial structures. Note: It is not permitted to use both residential and commercial cards to list one parcel.

6.4. Commercial approach procedures. General:

6.4.1. Act and look like a professional appraiser.

6.4.2. Always identify yourself. Show your ID and introduce yourself by name.

6.4.3. Explain why you are here and what you want.

6.4.4. Ask to see owner or manager. Ask him for permission to view the interior.

6.4.5. After viewing the interior, ask the manager for rental, construction cost and sale information.

6.4.6. Obtain complete income and expense data wherever possible and useful.

6.4.7. Thank the manager for his cooperation before you leave the building.

6.4.8. A physical check of all building measurements is required. Never assume correctness of dimensions.

6.5. Approach procedures by commercial use.

6.5.1. Chain stores and franchises: Usually the managers of these type businesses will not be able to give you any economic information. They normally do not know the rent or construction cost.

6.5.2. Shopping centers: Large shopping centers and malls will have a rental office on the premises. Contact manager there, first, to get economic information, including vacancies. They should have a set of plans that you can use to check measurements of buildings, paved parking areas, size of site, etc. If center management does not cooperate and furnish economic data, ask each tenant their rental information as you inspect their stores.

6.5.3. Motels: Economic data is most important here. Gross income plus vacancy information is ideal.

6.5.4. Apartment complexes: Contact apartment manager for economic information. Check for unit count by size of apartment, site size, pavement area, utilities, furnishings, other items included in rent, vacancy, etc.

6.5.5. Banks and savings and loans: These commercials have a security problem that we must first effectively deal with. If there are several branches in the area, contact the main branch to explain what you are going to do. Sit down with the bank representative and discuss general subjects:

6.5.5.1. how many branches;

6.5.5.2. their locations.

6.5.5.3. bank-owned or leased;

6.5.5.4. construction cost if five (5) years old or less; and

6.5.5.5. amount of rental if leased.

6.5.5.6. Explain to the banker that we must include the value of the vault structure in our appraisal. Ask him the size and type of construction of the vault. If he does not know, suggest that you could help him measure. We are putting the burden to furnish us this information on the bank manager by this approach. If he declines to assist in gathering this information, estimate the vault size. DO NOT measure without his help or permission.

6.5.6. Taverns, pool halls, night clubs: This type of business is best approached in the morning or early afternoon. By late afternoon, several of the patrons may be intoxicated and resent your presence. ALWAYS, when in doubt concerning your physical safety, use your discretion.

6.5.7. Golf courses and private country clubs. See the pro to discuss the relative ranking of the course in question to others in the county. Get all recent construction cost, land cost, acreage, etc. Clubhouse and support buildings are listed on as many commercial cards as required.

6.5.8. New construction: Measure and list, if far enough along to determine necessary information. Make percentage estimate of degree of completion. Talk to owner or contractor to get construction cost, land cost, site improvements and also rental information, if applicable.

6.5.9. Leased "exempt use" buildings: (Private ownership for profit) Examples: Post offices, ABC stores, Churches. List as normal commercials, get economic information, etc.

BASE GROUND FLOOR AREA AND ADDITIONS ADDITIONS 1s FR - One Story Frame FOH - Frame Overhang 1s BR - One Story Brick MP - Masonry (Concrete Patio 1s STN - One Story Stone CNPY - Canopy 1s CB - One Story Concrete WD DK - Wood (Sun) Deck 1s Stucco - One Story Stucco F Bay - Frame Bay 1 1/2s FR - One and One Half B Bay - Brick Bay Story Frame 2s BR - Two Story Brick S Bay - Stone Bay 2 1/2s BR - Two and One Half Stucco Bay - Stucco Bay Story Brick 3s FR - Three Story Frame MS - Masonry Stoop MT - Masonry Terrace OFP - Open Frame Porch Notes: Symbols used to label OBP - Open Brick Porch multi-level additions are to be OMP - Open Masonry Porch stacked, i.e. ... EFP - Enclosed Frame Porch 1s FR - A Frame Addition over 2c BG 2 Car Brick Garage EBP - Enclosed Brick Porch EMP - Enclosed Masonry Porch OFP -A Two Story Open Frame FG - Frame Garage OFP - with a Basement BG - Brick Garage B STNG - Stone Garage CBG - Concrete Block Garage Be sure that if the areas of STUCCO G - Stucco Garage various levels are different, CP - Carport make certain that the proper B - Basement corresponding areas are A - Attic discernible.

All garages are to be prefixed by the car capacity, i.e., 1cBG...2cFG. etc.

189CSR2

Series 03 Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps

W. Va. Code R. § 189-3-1 General

1.1. Scope. -- This regulation establishes statewide procedures for the maintenance and publishing of digital surface tax maps.

1.2. Authority. -- W. Va. Code §11-1C-4(d). The Property Valuation Training and Procedures Commission has the power to make such rules as it deems necessary to establish and carry out uniform, statewide procedures for the maintenance and use of surface tax maps.

1.3. Filing Date. -- July 31, 2026

1.4. Effective Date. -- August 30, 2026

1.5. Duties.

1.5.a. Assessors. -- County Assessors, along with their mapping staff, shall maintain the tax maps in accordance with the instructions and guidelines provided by the Tax Division of the Department of Revenue (“the Tax Division”) and the Property Valuation Training and Procedures Commission. County assessors are authorized to contract with independent vendors in order to develop and maintain mapping systems, provided that such vendors adhere to these standards and guidelines and be bound by the requirements herein.

1.5.b. Tax Division. -- The Tax Division is the property tax supervisory agency and the principal agent of the Property Valuation and Procedures Commission's monitoring efforts to ensure that county assessors are in compliance with statewide tax mapping procedures. The Tax Division shall provide limited technical assistance to counties that are upgrading their cadastral mapping systems.

1.5.c. WV GIS Technical Center. -- The Technical Center shall provide assistance with mapping standards and shall serve as a clearinghouse for publicly available geospatial data.

1.5.d. Professional Surveyors. -- Where possible, licensed land surveyors shall collaborate with assessors to transfer existing surveyed data to county tax mapping systems.

W. Va. Code R. § 189-3-2 Purpose

Tax maps are fundamental to the appraisal (valuation) of real estate. They help to determine the location of property, indicate the size and shape of each parcel, and illustrate its relation to features that affect value. It is, therefore, necessary that the tax maps and assessment system records accurately represent what is actually owned by the taxpayer. Although tax maps serve as a general reference to property locations, they are not a substitute for official survey plats.

W. Va. Code R. § 189-3-3 History

County tax maps were originally created on linen or mylar sheets in the 1960's by the Tax Division to aid the assessor in the location and assessment of real estate. Legislation in 1990 created an eleven-member Property Valuation Training and Procedures Commission whose duties included establishing standardized mapping procedures for the county assessors. Later that same year the commission approved procedural rules for the manual maintenance of surface tax maps. In 1995, as part of the Mineral Parcel Mapping Project, the Tax Division began the digital compilation of surface parcel boundaries to create mineral parcel maps for all coal bearing lands. Consequently, some county assessors utilized the surface tax parcels from this project to transition their county from a manual to computerized tax mapping system. By 2021, all West Virginia counties had transitioned to geographic information systems (GIS) to link parcel geometry to assessment databases. Of the counties that have established GIS programs, a majority allow for public web viewing of digital surface parcels. During the past decade, three counties chose to re-map their respective counties and create a new parcel identification system to resolve problems arising from extensive development.

W. Va. Code R. § 189-3-4 Map Elements

A manual or automated mapping system for assessment purposes includes the following elements: geodetic network, mapping layers, parcel identifiers, and attributes.

4.1. Geodetic Network. -- The geodetic control layer provides a common reference system for establishing coordinate positions of all geographic data. This is coordinated and managed by the National Geodetic Survey and provides a consistent and uniform definition of coordinate systems, datums, and monumented points across a jurisdiction.

4.1.a. Datums. -- The horizontal datum shall be the North American Datum of 1983 (NAD83) and successive adjustments; the vertical datum shall be the North American Vertical Datum of 1988 (NAVD 88). In 2022, new geometric and new geopotential (vertical) datum replaced NAD83 and NAVD88. The official datum reference within West Virginia shall be defined for the National Spatial Reference System (NSRS) § 1-1-5.

4.1.b. Coordinate Systems. -- The West Virginia Coordinate System (map units in feet and decimals of a foot or in meters and decimals of a meter) is recommended for the input, storage, and exchange of map data. Counties shall map in the correct "South Zone" or "North Zone" of the West Virginia Coordinate System as prescribed in W. Va. Code §1-1-5. The Universal Transverse Mercator Coordinate System (map units in meters), Geographic Coordinates System (map units in decimal degrees), and other coordinate systems and projections may be used to satisfy special requirements.

4.2. Map Layers. -- The base map layers provide a physical framework upon which non-physical parcel information can be displayed. A full multipurpose cadastre will have additional map layers. Index layers provide a geographic reference to the individual tax map sheets.

4.2.a. Base Map Layers. -- Base map layers, such as aerial photography, boundaries, roads and streams, are the typical foundation layers of a cadastral mapping system. Base layers are tied to the geodetic control and are usually derived photogrammetrically from aerial photographs.

4.2.a.1. Horizontal Accuracy. -- All new or revised base map layers of physical features derived from orthoimagery shall have a planometric accuracy that meet or exceed a horizontal accuracy scale of 1:2400 with an accuracy at 90% confidence level of 6.67 feet.

4.2.a.2. Scale Mixing. -- The mixing of digital map data of widely divergent scales into a common database shall be avoided, as the positional accuracy of the aggregate database is considered to be no better than that of the smallest scale. If digital map layers are derived from different sources, then efforts shall be employed to improve the compatibility of map layers with one another, including the spatial adjustments of specific layers to a more accurate base map.

4.2.a.3. Existing Digital Data. -- Before creating new base map layers, the availability and suitability of existing digital data from the State Geospatial Data Clearinghouse or other sources should be checked.

4.2.a.4. Official Boundaries. -- The official county boundaries (W.Va. Code §7-2-6) and tax district boundaries (W. Va. Code §11-3-1a) are derived from the 1:24,000-scale U.S. Geological Survey's topographic maps and are digitally available from the State Geospatial Data Clearinghouse. The official corporation boundaries originate from partnership efforts of the municipalities and U.S. Census Bureau.

4.2.b. Cadastral Map Layers. -- Cadastral mapping layers are the property and lot lines, set forth dimensions and/or areas, and other parcel-related geometry that assessors are required by state law to collect and maintain. Parcels and related layers may be compiled by digitizing scanned tax maps, coordinate geometry, or by other reliable sources.

4.2.c. Additional Map Layers. -- Additional map layers such as zoning, flood hazard areas, soil type, and other layers may be obtained and utilized from other offices or entities to extend the value of the mapping system.

4.2.d. Index Map Layers. -- Index map layers show the location and boundaries of the individual tax map sheets in relation to major features (major highways, populated places, etc.) within the jurisdiction. Index layers shall be used to prepare index reference maps of the entire county and other subdivisions (e.g., tax district, corporation, or map blocks), showing specifically the area covered by each tax map sheet and its geographic relationship to the other individual tax map sheets.

4.3. Parcel Identifiers. -- Each parcel shall have assigned to it a unique identification number that links each parcel boundary with the assessment database. Details on parcel identification systems are in section 9.

4.4. Parcel Attributes. -- The parcel geometry shall be linked or cross-referenced to ownership and assessment information centrally stored in the Integrated Assessment System (IAS).

W. Va. Code R. § 189-3-5 Finished Tax Maps

Finished surface tax maps show the property and lot lines, set forth dimensions and/or areas, and other cadastral and cultural features that assessors are required by state law to maintain and publish for the public. These scaled tax maps are created by automated methods in accordance with the cartographic design, map content and layout specifications mandated by the Property Valuation Training and Procedures Commission.

W. Va. Code R. § 189-3-6 Map Content

6.1. Basic Information. -- Finished tax maps shall display the following:

6.1.a. Parcel identifiers.

6.1.b. Parcel boundaries.

6.1.c. Parcel dimensions or acreage.

6.1.d. Lot boundaries, lot numbers, and subdivision block identifiers.

6.1.e. Municipal and tax district boundaries.

6.1.f. Location and names of streets, highways, alleys, railroads, rivers, lakes, etc.

6.1.g. Contextual information including the map number, date map was prepared, scale, legend, north arrow, disclaimer, and key to adjoining maps.

6.2. Supplemental Information. -- Supplemental information may be added to improve the detail or use of the map or for customized map requests. Commonly collected supplemental information may include but not be limited to the following:

6.2.a. Addressable structures.

6.2.b. Assessment values.

6.2.c. Flood hazards.

6.2.d. Mineral layers.

6.2.e. Right-of-way boundaries or easements.

6.2.f. Soils.

6.2.g. Utility lines.

6.2.h. Voting precincts.

6.2.i. Zoning information.

W. Va. Code R. § 189-3-7 Map Design

The automated creation of Finished Tax Maps shall follow standard cartographic design principles to ensure maps are legible, easily interpreted, visually appealing, and communicate effectively the cadastral information to the map reader.

7.1. Map Sheet Size. -- The final map size for finished maps shall depend on the scale and coverage of the maps; however, finished tax maps shall not exceed a page size of 36" x 36' '.

7.2. Map Scales. -- Unless original tax maps permit other scales, all revised and new tax maps shall be prepared according to the following map scales.

7.2.a. Urban areas, Corporations, and Insert Maps: -- 1:1200 (1" = 100').

7.2.b. Rural areas: -- 1:4800 (1" = 400') or 1:1200 (1" = 100').

7.3. Map Material. -- Computer-generated maps may be printed on either film or paper.

7.4. Map Color. -- All tax maps shall be designed so they can be interpreted when scanned or printed in black and white. Consequently, instead of depending on multiple colors to contrast line features, map producers shall use variations in line thicknesses, line styles, and other unique symbols to distinguish line features like parcel boundaries, lot lines, streams, roads, and boundaries.

7.5. Symbols. -- Throughout the finished tax maps, the symbol sets shall be consistent, conforming to the standard mapping symbols and cartographic specifications shown in the Appendix of the Standard on Manual Cadastral Maps and Parcel Identifiers (IAAO 2016). Computerized mapping systems shall follow a similar cartographic standard.

7.5.a. Parcels. -- Boundaries of individual parcels shall be delineated by solid lines.

7.5.b. Lots. -- Interior tracts or lots within parcels shall be delineated by dashed or broken lines.

7.5.c. Streams. -- Single-line streams shall be delineated by a line pattern consisting of a long dash and three dots. Doubled-line streams and water bodies may contain a fill pattern.

7.5.d. Roads. -- Roads shall be delineated by solid double line or road casing. Where possible, it is recommended that the edge-of-pavement or roadway be shown on maps with a dashed line or fill pattern.

7.5.e. Railroads. -- Railroads shall be displayed by the typical solid line and hachure pattern, with the hachure lines displayed at the appropriate length and spacing.

7.5.f. Political and Tax District Boundaries. -- Line styles for political boundaries and tax district boundaries shall be greater in width than parcel lines.

7.5.g. Right-of-Way Boundaries or Easements. -- Right-of-way boundaries for streets, alleys, roads, and utilities may be indicated by dashed or solid lines.

7.5.h. Structures. -- The symbol set of the U.S. Geological Survey's topographic maps is recommended for dwellings, schools, churches, hospitals, airports, and other man-made features. Improved structures may be represented by a small circle or rectangle.

7.6. Annotation. -- Annotation is the text or labels plotted graphically on a map. Map producers shall ensure that the arrangement, style, or general appearance of text is legible and interpreted easily.

7.6.a. Annotated Features. -- All the basic map features listed in subsection 6.1 of this rule shall be labeled. Unless otherwise denoted in these specifications, all lettering on finished cadastral maps shall conform to the character height and orientation shown in the Appendix of the Standard on Manual Cadastral Maps and Parcel Identifiers (IAAO 2016). Computerized mapping systems shall follow a similar cartographic standard.

7.6.b. Text Placement Ranking. -- Priorities for assessment labels to be placed within a small parcel of land where space is limited shall be (1) parcel identifier, (2) dimensions, and then (3) lot number and block numbers.

7.6.c. Parcel Identifier. -- Parcel identifiers shall be oriented in the same direction for readability, unless there is not enough space within a parcel boundary in which case the identifier may be rotated. A circle or oval shall be drawn around each parcel identifier. Parcel identifier numbers shall be placed inside the parcel as long as the identifiers are legible. Parcel identifiers outside of the parcel shall have a leader, a line drawn from the encircled parcel identifier to the appropriate parcel. The leader may be angled or curved to avoid another parcel.

7.6.d. Lot Number. -- Numbers of all recorded subdivision lots and where applicable, numbers of lots in ''unrecorded subdivisions," shall be enclosed in parenthesis.

7.6.e. Dimensions and Acreage. -- Each parcel shall be annotated with dimensions and/or acreages.

7.6.e.1. Dimensions. -- Parcels within municipal limits less than one (1) acre shall show deeded dimensions in feet. Distance values shall be centered and placed parallel to the relevant parcel boundary line. Calculated dimensions shall be enclosed in parenthesis or annotated with"(c)" after the number. Deeded dimensions shall take precedence over calculated dimensions.

7.6.e.2. Acreage. -- Parcels one (1) acre or larger shall show acreage. Parcels in rural areas less than one acre may be shown as fractions of an acre or dimensions in feet. Acreage should not exceed two (2) places beyond the decimal point. A decimal point and zeros are unnecessary for whole acreages. The abbreviation "Ac." shall follow the acreage value. If the deeded acreage does not match the calculated acreage, then the deeded acreage shall take precedence. If both deeded and calculated acreages are annotated on the same map, then the deeded and calculated acreages shall be identified by "(d)" and "(c)" respectively.

7.6.f. Divided Parcels. -- A parcel of land divided by a highway, river, etc. or map sheet shall be properly annotated.

7.6.f.1. Part of Parcel. -- Divided parcels shall be annotated by "p/o parcel" (part of parcel).

7.6.f.2. Land Hook. -- A land hook graphic shall be used on divided parcels too small to denote the p/o reference.

7.6.g. Right of Way. -- Right of way dimensions may be annotated with "R/W'' (e.g., 60' R/W).

7.7. Computer System Guidelines for Annotation.

7.7.a. Transferability. -- It is recommended that computer mapping systems store labels or annotation in a separate layer file or database and not in the map document file. This practice allows for an easier exchange of textual information between different software programs or versions.

7.7.b. Typography. -- Text shall be legible and placed logically on the map. Uppercase lettering shall be used sparingly (water bodies, or widely spaced lettering) since lowercase (or proper case) is easier to read. Maps should use at most two font styles. Sans-serif fonts (Arial, Verdana) generally are recommended for terrestrial features, such as geographic regions (counties and states), roads, utilities, etc., and for smaller text. Serif fonts (Times New Roman) are recommended to label lakes and rivers and italicized to give the indication of flow. Boldfaced text may be used to emphasize features. Refer to literature on typography and cartography for more information regarding the arrangement, style, or general appearance of textual information.

7.8. Map Layout. -- Throughout the finished maps the layout shall be standardized. The following map layout specifications shall be utilized when producing finished tax maps:

7.8.a. Framing of Data and Map. -- All maps shall contain both neat lines and borders. A neat line demarks the limit of the mapped area and frames the data. Borders provide a frame for the map graphic and are usually outside the neat line but may overlay it (meaning that the neat line and border form the same line).

7.8.b. Margins. -- It is recommended that each tax map carry a one-inch margin on top and right side; a two-inch margin on the bottom side; and a three-inch margin on the left side for binding and annotation when required. Property lines may extend into the margin on the right side and top of a map sheet but shall not extend into the title block portion of the map sheet.

7.8.c. Contextual Items/Title Block. -- The two-inch margin at the bottom shall show contextual elements that include the title (county and district/corporation name, map number), map scale, legend, north arrow, publication date, map producer, revision block/date, key to adjoining maps, and disclaimer.

7.8.c.1. Map Name. -- Map identification information shall be placed in the lower right hand corner of the margin.

7.8.c.1.A. Tax Parcel Map. -- Each surface tax parcel map shall include the state and county names, district or corporation name and identifier, and map reference number.

7.8.c.1.B. Index Map. -- Each index map shall include the label "Index Map" and the name of the county, district, or corporation (municipality) for which the index map represents.

7.8.c.2. Map Scale. -- It is recommended that map scales be expressed as ratios such as 1:1200 (1" = 100') or 1:4800 (1" = 400'). A bar scale expressed in feet may be used instead of ratios or may supplement the ratio map scale.

7.8.c.3. North Arrow. -- An arrow-like symbol indicating the north direction on the map shall be located within the map image area or margin.

7.8.c.4. Legend. -- The legend information shall be sufficient to understand the map and the legend symbols shall appear similar to those in the map frame. A properly constructed legend does not need to be framed by a neat line, nor does it require the word "legend" in its title.

7.8.c.5. Disclaimer. -- Disclaimers are used to limit and define the map author's responsibility for the content, accuracy, and currency of a map. Tax maps may display the standard disclaimer "For Tax Purposes Only" or a specialized disclaimer such as: "The tax map was compiled for purposes of taxation from available record evidence and has not been field verified. This map is not a valid survey plat and the data on this map does not imply any official status to such data. The State of West Virginia and county assessor's office assume no liability that might result from the use of this map."

7.8.c.6. Fees Charged for Tax Maps. -- In accordance with Senate Bill 588 from the 2017 regular legislative session, codified as W. Va. Code §11-1C-7(e)(2), sales of paper and electronic tax maps shall be without limitation as to the reproduction or disclosure of information contained therein or thereon by the purchaser.

7.9. Size of Map Elements. -- All map elements including symbols, annotation, and text shall be legible when the original maps are reduced by 50%.

W. Va. Code R. § 189-3-8 Computer Mapping Systems

Computerization of the map and parcel data enhances the county assessors' capabilities to manage, analyze, summarize, and display geographically referenced information. Digital cadastral map layers and parcel data are easily shared, allowing various users to manipulate and selectively retrieve layers of parcel and other information and to produce composite maps with only the data needed by each. Such sharing also reduces the duplication of effort inherent in separate, possibly incompatible, map systems. See Standard on Digital Cadastral Maps and Parcel Identifiers (IAAO 2015).

8.1. Geographic Information Systems (GIS). -- The preferred automated mapping system for maintaining and publishing digital map and parcel data is a geographic information system. It is recommended that a successfully deployed cadastral geographic information system meet the following requirements:

8.1.a. Geo-referenced. -- All mapping layers are geo-referenced to a common coordinate system.

8.1.b. Edge-matched. -- Parcel polygons are seamless across all jurisdictions and tax district boundaries for the entire county.

8.1.c. Parcels Linkable to Databases. -- Parcel boundary polygons are topologically validated and linkable to external assessment databases via unique property identification numbers.

8.1.d. Computer-Generated Maps. -- Finished tax maps are digitally produced and published in accordance with map design and layout rules set forth in this regulation.

8.1.e. Continual Maintenance. -- Tax maps are continually maintained in a digital environment.

8.1.f. Restriction. -- In accordance with W. Va. Code §5A-8-24, law enforcement officers, prosecutors, and judicial officers may request that parcel attributes such as owner name, address, and legal description not be accessible to the public. Additionally, in accordance with W. Va. Code §5A-8-25, a health care worker may submit a written request to a state or local government official to remove personal information like home address and owner name such that this information is not available on property viewers.

W. Va. Code R. § 189-3-9 Parcel Identification Systems

A parcel identification system provides a method for referencing land parcels, or data associated with parcels, using a number or code instead of a complete legal description. The correlation of maps and individual property records requires that all parcel files be indexed using a uniform parcel identifier. Parcel identifiers shall be unique and permanent, changing only when the boundaries of the parcel change, and a new parcel is created.

9.1. Map Based Systems. -- The map-based system is the primary system of parcel identification in West Virginia. Under a map-based system, the assessment map itself is incorporated into the parcel identifier. The parcel identifier consists of the concatenated county, district number, map number, parcel number and suffix number (for example 01-01-0001-0001.0001), which serves to reduce legal descriptions to a uniform and more manageable size and is as defensible as the original descriptions. Map based identifiers, to some extent, reference a geographic area and are convenient in the field. Problems may arise in this system where extensive development is occurring, requiring re-mapping and the assignment of new parcel identifiers. However, in stable areas, this system may be satisfactory.

9.2. Geographic Coordinate Systems. -- The geographic coordinate system is a method of locating a point on the Earth’s surface based on its distance from each of two intersecting grid lines known as X and Y axes. These grid lines can be based on latitude and longitude, the Universal Transverse Mercator (UTM) system, or state plane coordinates. Parcel identifiers using this system comprise the coordinates for a single point, usually the parcel centroid.

W. Va. Code R. § 189-3-10 County Map Sheet Reference Systems

In the 1960's, engineering firms arbitrarily created map sheet reference schemes (or county map layout index) for each county in West Virginia by dividing larger areas into smaller tiles or rectangular grids. A typical tiling scheme was established by subdividing each county into tax districts for rural areas and corporations for municipalities, which were then further subdivided into primary map sheets with its own number system (1 to n), usually at 1" = 400' scale. The different types of map sheet reference systems are identified by the following elements: map orientation, uniform tile size, the correlation of the 1" = 400' and 1" = 100' scale index grids, and whether the primary map sheet boundaries/tiling numbering system are delimited by the district or county boundary.

10.1. Types of County Map Sheet Reference Systems and their Characteristics.

10.1.a. Random Grid. -- Random orientation of tiles; variable tile size; map sheet index grids do not correlate; district boundary defines the limits of the primary map sheet boundaries/tiling numbering system.

10.1.b. Modified Grid. -- Tiles oriented true north; variable tile size; map sheet index grids do not correlate; district boundary defines the limits of the primary map sheet boundaries/tiling numbering system.

10.1.c. True Grid. -- Tiles oriented true north; uniform tile size; map sheet index grids do not correlate. Other variations: district boundary or county boundary defines the limits of the primary map sheet boundaries/tiling numbering system; map identifiers either numeric or alpha-numeric; map number system from 1 to n for each district or unique map numbers for the entire county; length and width dimensions of tiles varies from county to county.

10.1.d. Subset Grid. -- Tiles oriented true north; uniform tile size; map sheet index grids correlate; county boundary defines the limits of the primary map sheet boundaries/tiling numbering system; map numbers unique for the entire county.

W. Va. Code R. § 189-3-11 Map Maintenance

Map maintenance involves recorded or parcel boundary description changes, making map corrections, and notifying map users of the changes on a regular basis. Maintenance also includes the constant correction and improvement of the maps from new and more accurate survey data. There should also be a plan for re-mapping areas at as large a scale as necessary, to more clearly depict new subdivisions and areas of rapid development and growth.

11.1. Parcel Splits. -- Parcel numbers are changed whenever parcels (alias names: parcel prefix or parent parcel) are split into sub-parcels (alias names: parcel suffix, child parcel, parcel split number).

11.1.a. Parcel Split Number. -- If a parcel of land is split into sub-parcels or lots, then the new identification number shall be created by using:

11.1.a.1. Original parcel number.

11.1.a.2. Decimal point.

11.1.a.3. Split number -- 1 through last number required.

11.1.b. Leading Zeros. -- A zero preceding the split number shall not be used. If a mapper discovers a zero preceding the split number, then the zero shall be removed.

11.1.c. Further Splits. -- When a split is made from a split, the next consecutive suffix number shall be used.

11.1.d. Part of Parcel. -- When a split is made from a p/o portion of a tract that is identified on a sheet other than the one the parcel number of that tract is on, then the split shall be given the next highest parcel number on the sheet on which it is located.

11.1.e. Adjoining Map Sheets. -- Adjoining map sheets shall be checked for matching purposes after splits or changes of any kind are made. The mapper shall take the time necessary to see that all map sheets affected by the changes have been checked for completeness. When the maps are matched to one another, the property lines, roads, etc. must agree with each other in all respects.

11.1.f. Annexes. -- When an annex or de-annex results in a new corporation boundary, then all relevant parcels and index maps shall be revised.

11.1.g. Geographic Coordinate System. -- In the case of a parcel split, a geographic parcel identification number is calculated from the centroid location of the new parcel.

11.2. Combining Parcels. -- Combining two (2) or more parcels together to be mapped as one (1) parcel is not recommended. Combining accounts, keeping each parcel with a unique identifier, can allow the taxpayer to receive one (1) tax ticket rather than several. This procedure is far more practical than changing the maps.

11.3. Unidentified Parcel Locations. -- Where a parcel cannot be located with reasonable confidence, the mapper shall reconcile the mapping problem by considering one or more of the following guidelines:

11.3.a. Annotate "Location" within the parent parcel along with the deed acreage. The parent parcel acreage shall also be amended appropriately to reflect the change.

11.3.b. All parcels that cannot be specifically placed on the maps shall be placed on the Integrated Assessment System with parcel identifiers (Map OOOX, Parcel 0001.0000 etc.) in alphabetical sequential order as they appear in the assessor's land book. It is recommended that all helpful remarks relevant to the location of these properties be added to the "NOTE" section of the Integrated Assessment System.

11.4. Inserts. -- Accuracy, legibility and neatness are important elements of an effective and communicative tax map. Larger-scale inserts shall be plotted on new map sheets at 1" = 100' scale to correct areas that are too congested for smaller-scale 1" = 400' maps. As a general rule, 1" = 100' insert maps should be created when a 1" = 400' map has (3) digit numbers or contains one hundred (100) or more parcels. The type of map sheet reference system shall determine how insert maps are created for congested areas.

11.4.a. Insert Maps for True Grid, Modified Grid, and Random Grid Systems. -- All new insert sheets shall be plotted at 1" = 100' scale, except where the original permitted other scales. Inserts shall be identified by the map number it is taken from and a letter assigned in alphabetical order. Letters used shall be from "A" to "Z", omitting "I", "0" and "Q" as they could be confused with a map number.

11.4.b. Insert Maps for Subset Grid System. -- In the subset grid system sixteen (16) larger-scale (1" = 100') maps correlate to each smaller-scale (1" = 400') map. A larger-scale, individual map sheet is activated from the pre-configured, larger-scale index grid (1" = 100') when a portion of the smaller-scale (1" = 400') map must be enlarged.

11.5. Insets. -- It is recommended that map producers not use inset maps in which a portion of a map is enlarged in scale and shown on the same map.

11.6. Re-Mapping. -- If a county or part of a county is being re-mapped, then the map sheet reference system and parcel identification system shall be revised. When a major updating and re-mapping program is undertaken, consideration shall be given to whether the project shall be conducted in-house or contracted to an appropriate vendor.

11.6.a. Subset Grid. -- The county assessor shall adopt a "subset grid" reference system, where the 1" = 100' index is a subset of the 1" = 400' index. The subset grid reference system shall be based on the West Virginia State Plane Coordinate System and integrate with the statewide geographic parcel identifier (GPIN) system described in subsection 9.2 of this rule.

11.6.b. Parcel Identification System. -- The county assessor shall ensure that the newly created parcel identifiers are cross-indexed to the original identifiers. Secondary identifiers shall be cross-indexed to the primary map-based identifier to allow for multiple uses of the data.

11.7. Contracting for Maintenance Services through the Tax Division or Vendor. -- Assessors may choose to contract directly with qualified vendors, or the Property Tax Division may provide intermediary contracting for the digital maintenance of surface tax maps. Since the Property Valuation Training and Procedures Commission monitors the maintenance of surface tax maps, county assessors who choose to use an independent vendor to maintain digital maps shall submit a copy of the vendor’s contract to the Property Tax Unit in advance to ensure proper procedures are followed.

11.8. Digital Maintenance Guidelines for Parcel Geometry. -- In a geographic information system, parcel polygons shall have validated topology; that is, all parcel lines shall form closed polygons with no overlapping or sliver polygons, and the line work shall have no dangles, overshoots, or undershoots.

11.8.a. Reconciliation of Parcel Geometry and Assessment Records. -- Assessors should routinely reconcile the parcel geometry with the assessment records and correct any linkage errors between the parcel geometry and assessment records.

11.8.b. Correlation of Assessment Record to more precise Parcel Geometry. -- For multiple adjoining or split parcels owned by the same individual(s), assessment records should correlate to the parcel geometry where the primary structure is located, not vacant neighboring parcels where no buildings exist. GIS applications that inventory building locations must set up a secondary parcel identifier if the assessment record does not correlate to the location of the building footprint.

11.8.c. Mis-Aligned Parcel Geometry. -- Although the tax parcels are not mapped to survey grade specifications and primarily for tax assessment purposes, property owners expect their building footprints to be in the correct assessment parcel. Coordinate Geometry (COGO) mapping of the deeds and plats to reference the parcel geometry correctly to the real-world surface, as part of a mapping improvement or re-mapping project, may be necessary to rectify tax maps that have major misalignment errors.

11.8.d. Parcels Spanning County Boundary. -- Where parcels span a county boundary, assessors should coordinate with adjacent counties to ensure parcels are seamless and assessed in the correct county. Refer to W. Va. Code §§11-4-14 and 11-4-15 regarding assessments of parcels that span across a county boundary. Additionally, use the WV Property Viewer (www.mapwv.gov/property) to view on an interactive map the seamlessness of parcels across county boundaries.

11.8.e. Parcels Erroneously Assessed by the Incorrect County. -- Where parcels are entirely located in one county yet erroneously assessed by another county, the county clerk and assessor offices of both counties should coordinate to ensure that the deeds, voting registrations, and tax assessments are transferred to the correct county.

11.9. Revised Tax Maps and GIS Parcel Files Provided to Tax Division. -- County assessors shall submit any revised Finished Tax Maps and digital parcel boundary files to the Tax Division in accordance with the submission and format requirements in this subsection.

11.9.a. Submission Time Requirement. -- Transfers occurring between July 1 and the following June 30 shall be reflected in the Finished Tax Maps and GIS parcel boundary file and submitted to the Tax Division no later than February 1 of the subsequent calendar year. Therefore, a county assessor has seven months between July 1 and February 1 of the subsequent calendar year to meet the submission time requirement for all revised tax maps and GIS parcel boundary file.

11.9.b. Format Submission. -- In addition to the submission of the revised GIS parcel boundary file, Finished Tax Maps shall be submitted as print-ready digital images. Submission guidelines, file naming standards, and map exchange specifications shall be overseen and circulated by the Tax Division.

11.9.c. Quality Assurance. -- The Tax Division shall perform quality assurance checks to ensure that all manual or computer-generated Finished Tax Maps are submitted in accordance with the specified map content, layout, and design set forth in this regulation.

W. Va. Code R. § 189-3-12 Cooperative Agreements

County assessors are encouraged and hereby authorized to enter into cooperative agreements with other county assessors for the purpose of providing mapping services.

W. Va. Code R. § 189-3-13 Request for Proposal/Quotation and Contractor Selection

When contracting for the development of mapping services, the assessor shall develop a request for proposals (RFP) or request for quotation (RFQ) that embodies the technical and cartographic specifications set forth in this regulation. See Standard on Contracting for Assessment Services (IAAO 2008). The assessors may request sample RFP's or RFQ’s from the Tax Division.

W. Va. Code R. § 189-3-14 Map Security

Tax maps are fundamental to the appraisal process of real estate because the maps help determine the location of property, indicate the size and shape of each parcel, and reveal its relations to pertinent features that affect value. Therefore, in order to ensure the continued updating, safekeeping and availability of tax maps, the county assessors, and their agents, shall adhere to the following:

14.1. Provide appropriate storage for the protection of the maps and computerized data. As insurance against loss or damage, and as assurance of an adequate historical record of ownership, it is recommended that at least one reproducible set of maps and computerized map data be stored in a fireproof environment at a location different from the place where the originals are stored or used. The computerized map data should consist of the full data set that data producers use in their daily business operations. The Tax Division is authorized to be a repository for this information, provided that such information shall not be copied, sold or distributed without authorization from the assessor of the county from which the information was created.

14.2. Make a copy at least once a year.

14.3. Should a master set of maps become lost, destroyed or damaged, the county assessor is responsible for replacing the master maps.

W. Va. Code R. § 189-3-15 Statewide Digital Parcel Boundary File

Once a year, as part of the State Parcel Management Program, a state parcel boundary file with minimum attributes shall be standardized across jurisdictional boundaries to meet statewide business needs including emergency response, economic development, hazard risk assessments, transportation planning, natural resource studies, etc. To fulfill this annual requirement, all county assessors who maintain automated systems shall submit their digital parcel boundary files and associated metadata to the Tax Division in accordance with prescribed submission guidelines. Digital parcel files shall be geo-referenced, seamless, topologically validated, and linkable to the Integrated Assessment System. The Tax Division may provide this information to any federal, state, or local government agency, or non-profit organization for their limited use.

W. Va. Code R. § 189-3-16 County Monitoring

In accordance with guidelines prescribed in the County Monitoring Plan, the Tax Division shall periodically audit county assessors to ensure that their surface tax maps are in compliance with this regulation. The completed report shall be submitted to the State Tax Commissioner and Property Valuation and Procedures Commission for review and subsequent action.

W. Va. Code R. § 189-3-17 References

17.1. International Association of Assessing Officers (IAAO). 2019. Standard on Contracting for Assessment Services. Website: http://www.iaao.org/.

17.2. International Association of Assessing Officers (IAAO). 2015. Standard on Digital Cadastral Maps and Parcel Identifiers. Website: http://www.iaao.org/

17.3. International Association of Assessing Officers (IAAO). 2016. Standard on Manual Cadastral Maps and Parcel Identifiers. Website: http://www.iaao.org/

W. Va. Code R. § 189-3-18 Glossary of Terms

All terms are defined in the context of this regulation.

18.1. Annotation. -- Text or labels placed on a map and usually tied to a particular graphic element. It is one of the most time-consuming tasks in constructing tax maps.

18.2. Attribute. -- A single element of non-graphic information (name of owner, property area, property value, etc.) stored in a database field and associated with a single map property parcel. Attributes may be attached to a point, line, or polygon feature and may be used to query features or create annotation.

18.3. Base Map. -- A map portraying basic reference features such as roads, lakes and streams onto which other thematic spatial information such as property or parcel outlines, easements, rights of way or other special features are placed.

18.4. Boundaries.

18.4.a. Tax District Boundary. -- Tax district boundaries are defined as the rural tax district boundaries adopted by the WV Legislature in 1978. The boundaries were drawn from 1:24,000-scale USGS topographic maps in 1978 and coincide with county magisterial districts as of July 1, 1973. Unlike magisterial districts that are realigned every ten years following the census, the tax district boundaries do not follow equal representation requirements and do not change over time. (W.Va. Code §§7-2-7 and 11-3-la).

18.4.b. Assessment Tax Boundary. -- Unlike the official tax district boundaries derived from county magisterial districts in 1978, an "assessment tax boundary" changes over time and can consist of individual tax parcels that lie in more than one tax district or county (W.Va. Code §§11-4-14, 11-4-15, and 11-4-16). The peripheral property line of all the parcels within each district delineates the assessment tax boundaries.

18.4.c. Corporation Tax Boundary. -- The corporation tax boundary coincides with the incorporated municipality boundaries which are cooperatively produced by local governments and the U.S. Census Bureau.

18.4.d. County Boundary. -- The official county boundaries are derived from the 1:24,000-scale U.S. Geological Survey's topographic maps (W.Va. Code §7-2-6). Disputed county boundary lines are reviewed by the circuit court (W. Va. Code §7-2-1).

18.5. Cadastral. -- Refers to maps and records showing boundaries, ownerships, and attributes of property, usually created for taxation purposes.

18.6. Computer Aided Drafting (CAD). -- Computer software for drawing points, lines, polygons, and text, with features organized by layers within the drawing; CAD has the ability to trace-digitize lines and often has powerful three-dimensional display ability. Traditionally it has had a limited ability to attach attributes to features.

18.7. Coordinate Geometry (COGO). -- The process of defining the geographic extent of a land parcel with a series of survey distances and bearings.

18.8. Computer Assisted Mass Appraisal (CAMA). -- The process of using a computer to assist in property tax appraisal and equity evaluation. A CAMA system will include one or more relational databases and may also have a GIS component. The CAMA system for West Virginia is called the Integrated Assessment System (IAS).

18.9. Deed. -- The historic record of conveyance for property ownership and the primary legal record defining the property and its boundaries.

18.10. Digital Parcel Files -- Digital Parcel Files are electronic files of surface parcel boundaries or parcel centroids that are typically created, edited and maintained using geographic information systems (GIS). These files are typically geo-referenced, edge-matched and topologically validated. Digital Parcel Files are saved in a file format that allows them to be merged with other layers of data and be displayed on a single map using GIS or similar computer software. Their file format also allows Digital Parcel Files to be linkable to other data, including data from the Integrated Assessment System. Digital Parcel Files include file formats such as Esri Shapefiles as well as Autodesk Drawing, Microstation or other computer aided design (CAD) files.

18.11. Easement or Right-of-Way. -- An easement or right-of-way is an agreement that confers on an individual, company or municipality the right to use a landowner's property in some way. Easements and rights-of-way are usually registered on the certificate of title to the property, and remain with the land and are automatically transferred from one owner to another as the land is sold. Often an easement is referred to as a "right-of-way," and this term is particularly used for energy and municipal-related easements. A road right-of-way includes the roadway (edge of pavement) and the area between the sidewalk and the curb.

18.12. Finished Tax Maps. -- Finished surface tax maps show the property and lot lines, set forth dimensions or areas, and other cadastral and cultural features that assessors are required by state law to maintain and publish for the public. These scaled tax maps are created by automated methods and in accordance with the cartographic design, map content and layout specifications mandated by the Property Valuation Training and Procedures Commission and set forth in this rule. Finished Tax Maps may be purchased in paper or digital format. A digital Finished Tax Map is a scanned image of the paper Finished Tax Map. A digital Finished Tax Map is saved and stored as an image file.

18.13. Geodetic. -- Relates to surveying and mapping, which take into account the curvature of the earth. This is in contrast to plane surveying, which focuses on small areas and assumes the earth is flat.

18.14. Geographic Information Systems (GIS). -- A collection of computer hardware and software tools used to enter, store, manipulate and display geographically referenced information. It integrates a wide variety of raster (image) and vector (point, line, and polygon) data and allows for sophisticated overlay and proximity analysis.

18.15. Geographic Parcel Identification Number (GPIN). -- A unique number used by the Geographic Coordinate System method to define a parcel centroid by its coordinate location on the surface of the earth.

18.16. Georeference. -- The registration of a map, map layer or map feature to a real-world coordinate system such as the West Virginia State Plane Coordinate System. This process is usually completed by referencing known coordinate locations on the ground to points on the map in the digital image or vector line map layer.

18.17. Global Positioning Systems (GPS). -- A network of satellites that transmit signals allowing accurate location on the face of the Earth. The better the GPS receiver, the longer the time it occupies a position, and the more intensively data are processed and the more precisely the location is determined.

18.18. Image File. -- A digital image, sometimes referred to as a raster file or raster image, consists of gridded columns and rows of cells called pixels. Types of gridded data include digital aerial photographs and satellite images. This data type contrasts with vector data, which is coordinate-based and describes points, lines, and areas. Example file formats: JPEG, TIFF, and MrSid.

18.19. Index Map. -- A map of smaller scale on which are depicted the location and boundaries of the individual Finished Tax Maps sheets in relation to major features (major highways, populated places, etc.) within the jurisdiction.

18.20. Inset. -- A portion of a map that is enlarged in scale and shown on the same map.

18.21. Insert. -- A portion of a map that is enlarged in scale and plotted on a new sheet.

18.22. Integrated Assessment System (IAS). -- The CAMA system for West Virginia. It is an Oracle relational database maintained by the State Department of Revenue which centrally stores the statewide property tax appraisal and equity evaluation information.

18.23. Legal Description. -- The abstract or shortened version of a lengthier (as in a "metes and bounds" description) and often complex description within a conveyance document such as a deed. A legal description succinctly describes the property owner's parcel on the land book (tax roll). Examples of legal descriptions in a condensed fashion on the land book would be "Lot I 0 Smith Addition" or "1.51 Acres Smith Mountain." Both examples would be more particularly shown on tax maps with parcel identifiers.

18.24. Lot. -- A closed polygon feature representing a distinct portion or plot of land taxed under unique ownership.

18.25. Metadata. -- Specific information about the mapping data including sources, scale, accuracy, currentness etc. usually collected in a separate document or record(s) attached to and supporting a digital data set or data set package.

18.26. Metes and Bounds Descriptions. -- A legal description of a parcel of land which is a statement of a beginning point (an object on the ground or a known point of public record), directions (bearings), and lengths (distances) of the exterior boundaries of a parcel of land. It is the traverse used by surveyors in making a field survey of a parcel of land and is the only practical method of describing irregular parcels where no official map is officially recorded. Example: Beginning at a point in the southeast comer of the intersection of U.S. Route 119 and country road 20, thence along the south right-of-way line of country road 20 N. 70° 35' E. 208.71 feet to a point in the south right-of-way line of country road 20, thence S. 19° 25' E. 208.71 feet to a point, thence S. 70° 35' W. to a point in the east right-of-way line of U.S. Route 119, thence N. 19° 25' W. 208.71 to the beginning.

18.27. Monument. -- A permanent physical structure marking the location of a survey point or boundary line. Common types of monuments are inscribed metal tablets set in concrete post, solid rock or parts of buildings; distinctive tone posts; and metal rods driven in the ground.

18.28. National Map Accuracy Standards (NMAS). -- The level of allowable error of maps, as applied by National Map Accuracy Standards, is determined by comparing the positions of well-defined points whose locations or elevations are shown on the map with corresponding positions as determined by surveys of a higher accuracy.

18.29. Orthophotographs. -- Aerial photos in which distortions such as terrain variations (hills and valleys) have been removed.

18.30. Parcel. -- A contiguous area of land described in a single description in a deed. If more than one tract is described in a deed each separately described tract can be a parcel. Each separately described parcel should have a unique parcel identifier.

18.31. Parcel Identification System. -- A parcel identification system provides a method for referencing land parcels, or data associated with parcels, using a number or code instead of a complete legal description. In West Virginia, two systems of location identifiers are utilized: map-based identifiers and geographic coordinate identifiers. A map-based system incorporates the map name (county, district, and map numbers) into the parcel identifier while the geographic coordinate system consists of x and y coordinates that correspond to the parcel centroid.

18.32. Parcel Identifier. -- In West Virginia, the primary method for identifying unique parcels is by concatenating the county number, district number, map number, parcel number and suffix number, (for example 01 01 0001 0001.0001) which serves to reduce legal descriptions to a uniform and more manageable size and is as defensible as the original descriptions. Parcel identifiers make possible an efficient, coordinated property record system (such as the Integrated Assessment System) for office and field use.

18.33. Parcel Outline (Polygon). -- The geographic extent of a parcel, the parcel boundaries forming a closed polygon. The parcel outlines are the same as parcel boundaries that form the Statewide Digital Parcel Boundary File.

18.34. Parcel Centroid (Point). -- The geographic center of a parcel used to uniquely identify a parcels map location. Many GIS software applications can automatically calculate a parcel centroid using the mathematical average of the minimum and maximum latitude (northing) and longitude (easting) of the vertices defining a parcel.

18.35. Photogrammetry. -- The art and science of making measurements from aerial photographs; using stereo images, photogrammetrists can accurately trace elevation contours, roads, streams, and building footprints.

18.36. Plat (Recorded Map) Descriptions. -- A picture of one or more parcels of land showing bearings and distances and ties to established points. Describing a parcel with a reference to a plat is more satisfactory for practical use than a narrative description. A narrative description must be plotted before it can be placed or incorporated into an existing map system. A recorded plat can be changed to the appropriate scale photographically or be traced easily allowing little chance for error and can be placed with ease in an existing map system. Parcels within recorded subdivision plats also allows for brief legal descriptions to be used on the land book (i.e. Lot 10 Smith Addition). One must view the map however for the particulars of the parcel (configuration, dimensions, area).

18.37. Polygon. -- A representation of a real feature, such as a parcel or a county.

18.38. Projection. -- A mathematical formula that converts spherical coordinates of latitude and longitude to planar coordinates on a map. Map projections distort one or more of these spatial properties: distance, area, shape, direction.

18.39. Property. -- A feature representing real property with a record in an assessor's database.

18.40. Map Sheet Reference System. -- The map tiling scheme utilized by counties to reference finished tax map sheets. Typically county areas are subdivided into tax districts which in turn are subdivided into rectangular tiles. A number of arbitrary tiling schemes exist in West Virginia and are categorized as True Grid, Modified Grid, Random Grid, and Subset Grid. These different types of map sheet reference systems are identified by the various characteristics: map orientation, uniform tile size, and whether 1" = 400' and 1" = 100' scale index grids correlate with one another.

18.41. Scan. -- The process of converting a hard copy document into a digital image file useable in a computer system. A scanned image can be registered to a geographic location on the ground through an additional process (geo-referencing) for use in a GIS.

18.42. Split. -- The division of a single parcel into multiple parcels. This can involve dividing two parcels into three, and so on.

18.43. State Plane Coordinate Systems. -- A series of grid coordinate systems prepared by the National Geodetic Survey for the entire United States, with a separate system for each state. West Virginia's system is divided into a ''North Zone" and a "South Zone" (W. Va. Code §1-1-5). The grid coordinates for each zone are based on, and mathematically adjusted to, a map projection. The State Plane Coordinate System of 2022 (SPCS2022) is being developed as part of the transition from the North American Datum of 1983 (NAD83) to the 2022 Terrestrial Reference Frames. The new 2022 State Plane Coordinate System consists of a single zone for West Virginia.

18.43.a. North Zone. -- The following counties constitute the North Zone: Barbour, Berkeley, Brooke, Doddridge, Grant, Hampshire, Hancock, Hardy, Harrison, Jefferson, Marion, Marshall, Mineral, Monongalia, Morgan, Ohio, Pleasants, Preston, Ritchie, Taylor, Tucker, Tyler, Wetzel, Wirt, and Wood.

18.43.b. South Zone. -- The following counties constitute the South Zone: Boone, Braxton, Cabell, Calhoun, Clay, Fayette, Gilmer, Greenbrier, Jackson, Kanawha, Lewis, Lincoln, Logan, McDowell, Mason, Mercer, Mingo, Monroe, Nicholas, Pendleton, Pocahontas, Putnam, Raleigh, Randolph, Roane, Summers, Upshur, Wayne, Webster, and Wyoming.

18.44. Topographic Maps. -- U.S. Geological Survey topographic quadrangle maps, showing elevations with contours. These are also called ''topo maps" or "quad maps."

18.45. Topology. -- Topology describes how geometric figures are related to each other. In a geographic information system, parcel polygons shall have validated topology; that is, all parcel lines shall form closed polygons with no overlapping or sliver polygons, and the line work shall have no dangles, overshoots, or undershoots.

18.46. Vector Files. -- Digital files of spatial data consisting of points, lines or polygons. Examples: ESRI Shapefiles.

18.47. Conversion Factor. -- The associated factor of one meter equals 1/0.3048 feet shall be used in any conversion necessitated by changing values from meters to feet according to W. Va. Code §1-1-5.

Series 05 Tax Map Sales

W. Va. Code R. § 189-5-1 General

1.1. Scope. -- This rule establishes the prices, procedures and locations for the purchase of surface tax maps prepared by the county assessors of the State.

1.2. Authority. -- W. Va. Code §11-10-5 and 11-1c-4(d).

1.3. Filing Date. -- July 26, 2016

1.4. Effective Date. -- August 31, 2016

W. Va. Code R. § 189-5-2 Definitions

2.1 Finished Tax Maps or Tax Maps. -- Finished surface tax maps show the property and lot lines, set forth dimensions or areas, and other cadastral and cultural features that county assessors are required by state law to maintain and publish for the public. These scaled tax maps are created by either manual or automated methods and in accordance with the cartographic design, map content and layout specifications mandated by the Property Valuation Training and Procedures Commission and set forth in its rule "Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps" 189CSR3. Finished Tax Maps may be purchased in a paper or digital format.

2.1.a. A digital Finished Tax Map is a scanned image of the paper Finished Tax Map. A digital Finished Tax Map is saved and stored as an image-file.

2.2. Geographic Information Systems (GIS). -- A collection of computer hardware and software tools used to enter, store, manipulate and display geographically referenced information. It integrates a wide variety of raster (image) and vector (point, line, and polygon) data and allows for sophisticated overlay and proximity analysis.

2.3 Digital Parcel Files. -- Digital Parcel Files are electronic files of surface parcel boundaries or parcel centroids that are typically created, edited and maintained using geographic information systems (GIS). These files are typically geo-referenced, edge-matched and topologically validated. Digital Parcel Files are saved in a file format that that allows them to be merged with other layers of data and be displayed on a single map using GIS or similar computer software. Their file format also allows Digital Parcel Files to be linkable to other data, including data from the Integrate Assessment System. Digital Parcel Files include file formats such as ESRI Shapefiles as well as Autodesk Drawing, Microstation or other computer aided design (CAD) files.

2.3.a. Digital Parcel Files do not include mineral files. Mineral files are confidential under West Virginia Code §11-1C-14.

2.4 Integrated Assessment System (IAS). -- The CAMA system for West Virginia. It is an Oracle relational database maintained by the State Department of Tax and Revenue which centrally stores the statewide property tax appraisal and equity evaluation information.

2.5 Computer Assisted Mass Appraisal (CAMA). -- The process of using a computer to assist in property tax appraisal and equity evaluation. A CAMA system will include one or more relational databases and may also have a GIS component. The CAMA system for West Virginia is called the Integrated Assessment System (IAS).

W. Va. Code R. § 189-5-3 General Pricing Guidelines

3.1. Cost Recovery from Tax Map Sales. -- Tax map sales help to cover costs for consumables like paper and ink, but typically sales will not generate enough revenue to pay salaries of full-time employees.

3.2. Surcharge for Courthouse Facilities Improvement Fund. -- The charges in this rule are in addition to surcharges required by W.Va. Code §11-1c-7(e) for the use of the Courthouse Facilities Improvement Fund.

Tax maps distributed at no fee are not subject to the courthouse facilities surcharge.

3.3. Authority to Set Fees. -- The Property Valuation Training and Procedures Commission sets the fees for tax map sales with sales subject to the Courthouse Facilities Improvement Fund surcharges in accordance with subsection 3.2 of this rule.

3.3.a. Non-Cadastral Map Data. -- The Property Valuation Training and Procedures Commission shall not set fees associated with aerial photography, addresses, road centerlines, elevation contours, digital elevation models, and other mapping layers acquired by county or local governments.

3.3.b. Customized Maps. -- If the public requests services to create customized maps that are over and above the normal mapping requirements of the county assessor's office, then in addition to the charges required in this rule, the county assessor may charge for the employees' time at a reasonable base rate, as well as the cost of consumables like paper and ink. The county assessor may refuse or postpone any map project that would interfere with the statutory duties of the county assessor. An example of a customized map includes combining tax map information with aerial photography.

3.4. Map Sales by the West Virginia Tax Division of the Department of Revenue. -- The Tax Map Sales Office of the West Virginia Tax Division of the Department of Revenue shall charge the same fees set forth in the price schedules for map products that it is authorized to sell.

3.5. Property Tax Division. -- County assessors may not charge the Property Tax Division, of the West Virginia Tax Division of the Department of Revenue, for county tax maps or related mapping files or the tax maps and Digital Parcel Files required for monitoring the county assessor offices on behalf of the Property Valuation Training and Procedures Commission and for the Mineral Lands Mapping and Managed Timberland Programs. The Property Tax Division shall ensure all county assessors have access to the mineral parcels for their county at no cost.

3.6. Tax Maps on the Internet. -- Generally, county assessors charge the public a nominal amount for map services that require human involvement to print or distribute the maps. County assessors may choose not to charge for tax maps displayed on the Internet that allow the public to view parcel maps remotely and which require no interaction of office staff in the printing and distribution of tax maps. In addition, county assessors may permit the public to download their digital Finished Tax Maps via their county website or designated agent at no cost.

3.7. Digital Parcel Web Map Services on the Internet. -- County assessors may authorize agents to allow their parcels to be displayed as web map services which typically allow "viewing only" of parcels.

3.8. Non-Disclosure Agreements. -- A county assessor may choose not to charge tax map sales for other governmental agencies, economic development projects, or for other uses that benefit the public in accordance with non-disclosure agreements set forth in subdivision 7.1.a. of this rule.

W. Va. Code R. § 189-5-4 Price Schedule for Paper or Printed Tax Maps (Table 189-5 A)

4.1. Paper Maps 8 1/2" x 11" or 8 1/2" x 14". -- Reproductions or printed tax maps on 8 1/2" x 11" Letter Size or 8 1/2" x 14" Legal Size paper are one dollar and fifty cents ($1.50) per copy.

4.2. Paper Maps 11" x 17". -- Reproductions or printed tax maps on 11" x 17" Ledger/Tabloid Size paper are three dollars ($3.00) per copy.

4.3. Full-Sized Paper Map Sheet. -- A fee of five dollars ($5.00) per sheet applies to full-sized (18" x 24" or larger) tax maps.

4.4. The fees in this section are in addition to the Courthouse Facilities Improvement Authority surcharge.

W. Va. Code R. § 189-5-5 Price Schedule for Digital Tax Map Files (Table 189-5 B)

5.1. Digital Tax Maps. -- Print-ready digital images or electronic files shall be sold for the same fee as paper maps.

5.1.a. Digital Maps 8 1/2" x 11" or 8 1/2" x 14". -- A portion of a full-sized tax map and designed to be printed to 8 1/2" x 11" Letter Size or 8 1/2" x 14" Legal Size paper is one dollar and fifty cents ($1.50) per file.

5.1.b. Digital Maps 11" x 17". -- A portion of a full-sized tax map and designed to be printed to 11" x 17"

Ledger/Tabloid Size is three dollars ($3.00) per file.

5.1.c. Full-Sized Digital Maps. -- A fee of five dollars ($5.00) per file applies to digital tax maps designed to be printed to 18" x 24" or larger paper.

5.2. Digital Parcel Files. -- If the county assessor wants to sell Digital Parcel Files for a portion of the county or the entire county, then the county assessor shall calculate the fee for the buyer based on the total number of tax map sheets at five dollars ($5.00) per map sheet that covers the area of interest. For example, 400 individual map sheets would compute to two-thousand dollars ($2,000) for the sale of digital parcel polygons.

5.2.a. Minimum Attributes. -- At a minimum the digital parcel files shall include the District, Map, and Parcel identifiers.

5.2.b. IAS Data. -- County assessors may charge one dollar ($1.00) per map sheet for digital parcel mapping files that include attributes from the Integrated Assessment System (IAS) database.

5.3. The fees in this section are in addition to the Courthouse Facilities Improvement Authority surcharge.

W. Va. Code R. § 189-5-6 Ordering Procedures, Authority for Sales and Purchasing Locations

6.1. Ordering Procedures. -- All requests for tax maps shall include the county name, district or corporation name and map number.

6.2. Authority for Sale of Tax Maps. -- Only the county assessors of the fifty (55) counties of the State and their agents may copy, reproduce, sell or lease.

6.2.a. Agents. -- A county assessor may contract an agent to copy, reproduce, distribute, sell, or lease tax maps at the prescribed price. The Property Tax Division of the West Virginia Tax Division of the Department of Revenue is an agent for all counties for the purpose of sale, reproduction and distribution of tax maps.

6.2.a.1. Bonding. -- The counties' agents shall be sufficiently bonded.

6.2.a.2. Property Tax Division. -- The Division may sell paper or digital Finished Tax Maps and Digital Parcel Files to the public. It is not the responsibility of the Property Tax Division to provide tax maps to authorized county agents. The Property Tax Division may withhold an amount for each paper or digital Finished Tax Map or Digital Parcel File, which shall cover the cost of materials, overhead, administration, personnel, sales tax and postage. The amount remaining after the deducting the cost of materials, overhead, administration, personnel, sales tax and postage shall on a semi-annual basis be remitted to the county whose tax map is sold.

6.2.b. Accounting Records. -- The county assessors and their agents shall maintain proper accounting procedures and practices.

6.2.c. Inspection Audit. -- The tax map accounting records of the county assessors or their agents shall be available for inspection at any time.

6.2.d. Deposits. -- Any funds received by the county assessors, or their agents, as a result of the reproductions shall be deposited on a monthly basis to the assessors' re-valuation fund.

6.3. Purchasing Locations. -- Tax maps may be purchased at the following locations:

6.3.a. County Assessors. -- Tax maps may be purchased, in person, at each of the fifty-five (55) county assessor's offices throughout the State located in the courthouse at each of the county seats (town or cities).

6.3.b. West Virginia Tax Division of the Department of Revenue. -- Tax maps may be purchased, in person, ("Walk-in") or by prepaid mail orders from West Virginia Tax Division of the Department of Revenue.

6.3.b.1. Mailing Address if Purchased by Mail Order:

Property Tax Division, Tax Map Sales 1124 Smith St., Room 101 Charleston, West Virginia 25301

6.3.b.2. Physical Street Address if Purchased at State Tax Map Sales Office:

Property Tax Division, Tax Map Sales Albert T. Summers Center 1124 Smith St., Room 101 Charleston, WV 25301 Phone: (304) 558-4166 Fax: (304) 558-4454

W. Va. Code R. § 189-5-7 Prohibiting Reproduction of Tax Maps and Prescribing Penalty for Violation

7.1. Reproduction of Tax Maps and Digital Parcel Files Prohibited. -- No person shall reproduce, copy, distribute or sell copies of paper/electronic tax maps or digital parcel files prepared by the counties without having first obtained the permission of the county assessor.

7.1.a. Non-Disclosure Agreements. -- County assessors may use a non-disclosure agreement as a legal contract between at least two parties to outline confidential material or information that the parties wish to share with one another for cadastral purposes, but wish to restrict access to or by third parties.

7.2. Penalties. -- Any person who, without the written permission of the county assessor, reproduces tax maps in any form, in an electronic retrieval system or otherwise, shall be refused permission by the county assessor or county assessor's agent to purchase tax maps in the future.

7.3. Exemption for West Virginia Tax Division of the Department of Revenue. -- The requirements and penalties set forth in this section do not apply to the West Virginia Tax Division of the Department of Revenue.

W. Va. Code R. § 189-5-8 Map Disclaimer and Scope of Surveying Practice

8.1. Map Disclaimer. -- The following map disclaimer shall accompany all tax maps and digital parcel files sold: "This product was developed for taxation purposes and is therefore not suitable for legal, engineering, or surveying purposes. Users of this information should review or consult the primary data and information sources to ascertain the appropriate usage of the information."

8.2. Scope of Surveying Practice. -- Tax maps and digital parcel files (GIS files) are not to be included as activities within the practice of surveying in accordance with the "Inclusions and Exclusions of Surveying Practice" cited in W.Va. Code §30-13A-10.

TABLE 189-5 A Price Schedule for Paper Tax Maps PAPER TAX MAPS (Printed Copies)

Unit WV 189CSR5 (Base fee)

W.Va. Code §11-1C-7 (CFIA Surcharge) 2 Total % of Total Map Cost Submitted to CFIA Location to Purchase Map Product 8.5" x 11" or 8.5" x 14"

Per copy $1.50 $1.50 50% 11"x 17"

Per copy $2.00 40% 18" x 24" or larger (full-sized map sheet)

Per map sheet $8.00 37.5% TABLE 189-5 B Price Schedule for Digital Tax Maps and GIS Files DIGITAL TAX MAPS' (Print-Ready Images)

Unit WV 189CSR5 (Base fee)

W.Va. Code §11-1C-7 (CFIA Surcharge) 2 Total % of Total Map Cost Submitted to CFIA Location to Purchase Map Product 8.5" x 11" or 8.5" x 14"

Per file $1.50 $1.50 50% 11"x 17"

Per file $2.00 40% 18" x 24" or larger Per file $8.00 37.5% DIGITAL PARCEL FILES Unit WV 189CSR5 (Base fee)

W.Va. Code §11-1C-7 (CFIA Surcharge)

Total % of Total Map Cost Submitted to CFIA Location to Purchase Map Product Digital Parcel File without IAS Data Per map sheet $8.00 37.5% Digital Parcel File with IAS Data Per map sheet $6.00 $9.00 33.3% Notes:

An additional processing fee may be applied for customized map services. 2 CFIA = Courthouse Facilities Improvement Authority