Ray Killen v. Logan County Commission

2. To ensure citizen participation, it is the duty of each county commission to provide the necessary personnel to see that every taxpayer is called upon by the county assessor or deputies. If the county commission fails to provide the assessor with sufficient staff to complete this initial step, the tax commissioner is empowered by statute to appoint special assessors to complete the task. W.Va. Code § 11-3-1.