Ohio County Assessor

Every Ohio County Business owner is required by law to file an annual Business Personal Property report by the first day of September each year per West Virginia Code §11-3-12 and code §11-3-15. Tangible business property includes, but not limited to, machinery and equipment, inventory, cars, trucks, etc. You will need to report any personal property owned on July 1 of the current year. Failure to return a Personal Business return by November 1, will result in a 10% increase from the previous year’s assessment and a $50.00 penalty. According to West Virginia State Code §11-3-10 the business owner will be “denied all remedy provided by law for the correction any assessment made by the assessor”.