West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6G-9
Certification of levies to Auditor
# (a)
The clerk of the county commission of every county in which any property lies which was so assessed shall, within thirty days after the county and district levies are laid by such commission, certify to the Auditor the amount levied upon each $100 value of the property of each class in the county for county purposes, and on each $100 of the value of the property of each class in each magisterial district for the district purposes. It shall be the duty of the secretary of the board of Education of every school district and independent district in which any part of the property lies, within thirty days after the levies are laid therein for free school and building purposes, or either, to certify to the Auditor the amount so levied on each $100 value of the property of each class therein for each of such purposes; and it shall be the duty of the recorder, clerk or other recording officer of every municipal corporation in which any part of the property lies, within the same time, after levies are laid therein for any of the purposes authorized by law, to certify to the Auditor the amount levied upon each $100 value of the property of each class therein for each and every purpose.
# (b)
Such county levy rates shall be reported to the Auditor for use in the following taxable year's assessment pursuant to the provisions of section eleven, article six-d of this chapter.
# (c)
For purposes of establishing the valuation rate to be supplied to the motor vehicles commissioner by the Auditor and the Tax Commissioner, the Auditor shall use such figures and amounts as are certified to him or her under this section one year in arrears.
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In this chapter (40 sections)
- 11-6E-3 · Valuation of specialized manufacturing production property
- 11-6E-4 · Initial determination by county assessor
- 11-6E-5 · Protest and appeal
- 11-6E-6 · Effective date
- 11-6F-1 · Legislative findings
- 11-6F-2 · Definitions
- 11-6F-3 · Tax treatment of certified capital addition property
- 11-6F-4 · Application and certification
- 11-6F-5 · Authority to propose rules
- 11-6F-6 · Effective date, expiration of two-mile limitation
- 11-6G-1 · 11-6G-1
- 11-6G-2 · Disclosure of required information to the Tax Commissioner
- 11-6G-3 · Interstate motor vehicle business; calculation of tax
- 11-6G-3A · Reduced fees for portion of year
- 11-6G-3B · Reduced fees for transfer of vehicles
- 11-6G-4 · Form and manner of making disclosure; failure to make…
- 11-6G-5 · Compelling such disclosure; procuring information and…
- 11-6G-6 · Failure to give information required by motor vehicles…
- 11-6G-7 · Adjustment of valuation by interstate commerce appeals board
- 11-6G-8 · Appeal from valuation by board
- 11-6G-9 · Certification of levies to Auditor
- 11-6G-10 · Failure of officers to perform duties as to property of…
- 11-6G-11 · Injunction to restrain collection of tax
- 11-6G-12 · Payment of assessment by owner or operator
- 11-6G-13 · No release of taxes assessed against such corporations
- 11-6G-14 · Accounting for levies against interstate commercial motor…
- 11-6G-15 · Certification by Auditor of amount chargeable to sheriff…
- 11-6G-16 · Lien of taxes; notice; collection by suit
- 11-6G-17 · Operating fund for interstate commerce disclosure division…
- 11-6G-18 · Severability
- 11-6H-1 · Short title
- 11-6H-2 · Definitions
- 11-6H-3 · Valuation of special aircraft property
- 11-6H-4 · Initial determination by county assessor
- 11-6H-5 · Protest and appeal
- 11-6H-6 · Report on economic benefit
- 11-6H-7 · Effective date
- 11-6I-1 · 11-6I-1
- 11-6I-2 · 11-6I-2
- 11-6I-3 · 11-6I-3