Taxation

Taxing authorities such as the State Legislature, School Board, County Commission and City Councils set tax rates and levy taxes. Levy rates differ according to the class of property. In West Virginia, there are four classes of property:

• Class I: all property formerly classified as Class I is exempt.
• Class II: all property owned, used, and occupied by the owner exclusively for residential purposes and farms occupied and cultivated by their owners or tenants.
• Class III: all other real or personal property situated outside of municipalities (vacant land and buildings, rental property, vehicles, commercial real estate, equipment, inventory).
• Class IV: all other real or personal property situated within municipalities (vacant land and buildings, rental property, vehicles, commercial real estate, equipment, inventory).

Your Tax Bill

The Sheriff's Tax Office is responsible for the layout, printing, and mailing of the tax bills. Questions regarding any of those processes should be directed to the Sheriff of Wetzel County. You should also pay your bill at the Sheriff's Tax Office. If you do not receive a bill and believe that you should have, questions regarding amounts due, delinquencies, or payment due dates should also be directed to the Sheriff's Office.