Property Valuation

West Virginia's ad valorem property tax is based on:

AThe appraised value as determined by a licensed appraiser
BThe assessed value set by the county assessor, typically 60% of market value✓ Correct
CThe purchase price at the time of the most recent sale
DThe owner's self-reported value

Explanation

West Virginia property taxes are based on assessed value determined by the county assessor. West Virginia law requires assessments at 60% of the property's market value. The tax levy is applied to this assessed value.

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