County Assessor

Scott Lemley

slemley@wvassessor.com

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Due to COVID-19, Wetzel County Courthouse is subject to the following:

• Number of people entering will be limited.

• Masks and temperature screening required.

• Social distancing regulations to be observed along with all directives from the Supreme Court.

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Courthouse Hours:

Monday                   9AM – 4:30PM

Tuesday                  9AM – 4:30PM

Wednesday             9AM – 4:30PM

Thursday                 9AM – 6PM

Friday                      9AM – 4:30PM

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County Assessor duties:

• List all properties exempt from taxation, such as that owned by federal, state, county or local governments; property used for public or charitable purpose, property used for schools and hospitals and property used for worship. 

• Collect county and local dog taxes 

• Determine eligibility of property owners for the Homestead and Disability Exemptions 

• Maintain tax maps and property records and make them available for public use 

• Collect farm statistics annually and report to the Commissioner of Agriculture

• Collect farm-use decal permit fees

• Collect mobile home permit fees

• Annually complete a sales ratio analysis

• Present to the tax commissioner a list of real property transfers of the prior assessment year by December 1st annually

• Supply a list of new construction and improvements exceeding $1,000 of the previous assessment year to the tax commissioner by December 1st annually

• Supply a list to the tax commissioner by December 1st annually of new businesses and businesses that have discontinued operations during the previous assessment year

• Assist the tax commissioner by providing information with respect to the taxation, classification, and valuation of non-utility and public utility property so that all property shall be more equally and uniformly assessed throughout the state

• Annually assist the tax commissioner in determining the current use of such real property in his/her county as the tax commissioner may require to accomplish a uniform appraisal and assessment of real property

• Prepare cost studies and update land values on an annual basis