West Virginia Code Chapter 11. Taxation § 11-6H-5a. Protest and appeal to the Board of Public Works

At any time after the property is returned for taxation, but prior to the first day of January of the assessment year, any public service business taxpayer may apply to the Board of Public Works for information regarding the issue of whether any particular item or items of property constitute special aircraft property under this article which is subject to valuation in accordance with this article. If the taxpayer believes that some portion of the taxpayer's property is subject to the provisions of this article, the taxpayer may file objections in writing with the board. The board shall decide the matter by either sustaining the protest and making proper corrections, or by stating, in writing if requested, the reasons for the board's refusal.

Any taxpayer claiming to be aggrieved by any decision may apply by petition in writing, duly verified, to the circuit court of the county in which the property is situated, or if the property be situated in more than one county then in the county in which the largest assessment of the owner or operator was made in the next preceding year, for an appeal from the assessment and valuation made of all property, in the same fashion as is provided for appeals from the board in section twelve, article six of this chapter.