COMMON AREA TAX

ASSESSOR OF JEFFERSON COUNTY
104 East Washington Street
Charles Town, WV 25414
Angela L. Banks 304–­728-3224
January 24, 2012

Cloverdale Heights Homeowners Association Inc.

209 Cloverdale Road [P.O. Box 1201]
Charles Town, WV 25414

Dear Members:
I have decided to take the position to exempt “common areas” owned by HOA’s in Jefferson County as long as these areas are not some way restricted. I have exempted the common area in Cloverdale Heights beginning with the 2012 tax year. My thinking regarding this matter is that the selling price of the properties within the development that contains the common areas includes a component for such areas.

In conclusion, developments created before or after §36B-1-1 03 & 105 became law, the selling price of the individual lots/units should include the common areas owned by the HOA and therefore none of these areas will be assessed separately (fair and uniform taxation).
Sincerely,
/s/
Angela L. Banks,
Assessor of Jefferson County

>>> REFUND

  • DEFINITIONS:

EXONERATION – a credit or refund of tax paid
Angela Banks, Jefferson County Assessor
the condition of being relieved from blame or obligation
Merriam Webster Dictionary

EXEMPT – property requires assessment, does not receive a tax bill
Angela Banks, Jefferson County Assessor
freed from or not subject to an obligation or liability
Merriam Webster Dictionary

TERMINATE – permanent ending – not used by the tax office
Angela Banks, Jefferson County Assessor
ending, conclusion, a final result
Merriam Webster Dictionary

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2012 NOTICE

Board of Review and Equalization [also known as YOUR property & real estate TAX]
The County Commission of Jefferson County will convene as a Board of Review and Equalization in the County Commission Courtroom at the Courthouse of said County on Wednesday, February 1st, 2012, at 1:30 p.m., for the purpose of reviewing and equalizing assessments returned by the Assessor of Jefferson County for the tax year 2012.

The Commission will continue to sit as a Board of Review and Equalization on Thursday,February 2nd, 2012, at 1:30 p.m., Tuesday, February 7th, 2012, at 1:30 p.m., Thursday, February 9th , 2012, at 1:30 p.m., and thereafter as deemed necessary.

Persons wishing to appear before the Commission should apply to the Assessor no later than Friday, February 10th, 2012, at noon, in order to complete the proper forms and to schedule a hearing date prior to the planned final date of Thursday, February 16th, 2012.
Given under my hand this 5th day of January, 2012.
/s/
JENNIFER MAGHAN, COUNTY CLERK
JEFFERSON COUNTY COMMISSION

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