Commission agrees staff should seek state ruling on Poland property right‑of‑way taxability

A representative for the Poland family asked the board of review and equalization to remove a split that had created a separate taxable parcel for a paved right‑of‑way running from Apple Harvest to Delmar Orchard, arguing the right‑of‑way is used for public access and should not be taxed as a separate parcel.

Assessor staff and county counsel explained the board's limited jurisdiction: classification and taxability questions fall to the assessor or the state tax department, not the board. County counsel cited West Virginia Code 11‑3‑24(c), noting that "when they're dedicated and plotted as roads, they're not taxed." Assessor staff referenced a prior decision exempting a similar privately owned but publicly used access on Edwin Miller Boulevard and said that precedent and a clearer record could guide a state ruling.

Staff advised that although sending the matter to the state tax department is appropriate, a ruling may not be returned in time to alter the 2026 tax roll because of statutory deadlines. Assessor staff said they would prepare and forward the taxability question to the state for clarification; commissioners supported that next step.

No final change to the 2026 valuation was recorded at the meeting; the board heard testimony and asked staff to pursue a state ruling and to consider administrative remedies (such as an exoneration) if the state guidance permits.