West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6-21
Accounting for levies against public service corporations
When such taxes and levies are paid into the treasury, as herein provided, the Auditor shall account to the sheriff of each of the counties, to which any sum so paid in for county levies belongs, for the amount due such county, and may arrange the same with such sheriff in any settlement for state taxes in such a way as may be most convenient; and the sheriff shall account to the county court of his county for the amount so received by him in the same manner as for other county levies. The amount so paid for each district and independent school district shall be added to the distributable share of the school fund payable to such district, and shall be paid upon the requisition of the county superintendent of free schools in like manner as other school moneys are paid.
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In this chapter (40 sections)
- 11-6-12 · Appeal from valuation by board
- 11-6-12A · Relief from erroneous assessments
- 11-6-13 · Apportionment of value among counties, districts and…
- 11-6-13A · 11-6-13A
- 11-6-13B · 11-6-13B
- 11-6-13C · 11-6-13C
- 11-6-13D · 11-6-13D
- 11-6-13E · 11-6-13E
- 11-6-13F · 11-6-13F
- 11-6-13G · 11-6-13G
- 11-6-13H · 11-6-13H
- 11-6-13I · 11-6-13I
- 11-6-13J · 11-6-13J
- 11-6-14 · Certification of levies to Auditor
- 11-6-15 · Failure of officers to perform duties as to property of…
- 11-6-16 · Entry of assessment by Auditor of property of such public…
- 11-6-17 · Injunction to restrain collection of tax
- 11-6-18 · Payment of assessment by owner or operator
- 11-6-19 · Accounting by sheriff for district and municipal taxes from…
- 11-6-20 · No release of taxes assessed against such corporations
- 11-6-21 · Accounting for levies against public service corporations
- 11-6-22 · Certification by Auditor of amount chargeable to sheriff from…
- 11-6-23 · Lien of taxes; notice; collection by suit
- 11-6-24 · Assessment of buildings and real estate of public service…
- 11-6-25 · Exception
- 11-6-26 · Operating fund for public utilities division in Auditor’s…
- 11-6-27 · Public utilities tax loss restoration fund
- 11-6A-1 · Declaration of policy
- 11-6A-2 · Definition
- 11-6A-3 · Tax treatment of pollution control facilities
- 11-6A-4 · Regulations
- 11-6A-5 · Coal waste disposal power projects
- 11-6A-5A · Wind power projects
- 11-6B-1 · Purpose
- 11-6B-2 · Definitions
- 11-6B-3 · Twenty thousand dollar homestead exemption allowed
- 11-6B-4 · Claim for exemption; renewals; waiver of exemption
- 11-6B-5 · Determination; notice of denial of claim or exemption
- 11-6B-6 · Appeals procedure
- 11-6B-7 · Property tax books