West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-8-13
Certification of levy order to Tax Commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies
Within three days after the board of Education has laid the levies, the secretary of the board shall forward to the county superintendent and to the Tax Commissioner certified copies of the orders laying levies and the rate of levy upon each class. Within three days thereafter the county superintendent shall report the rate of levy for each of the various classes and the total value of real, personal, and public utility property in each class in every district to the clerk of the county court, the assessor, the state superintendent and the Auditor. The proper county officers shall then extend on the property books the amount of taxes levied. The sheriff shall collect and account for the taxes as required by law.
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In this chapter (40 sections)
- 11-8-2 · Legislative findings
- 11-8-3 · Purposes
- 11-8-4 · Definition of taxing units
- 11-8-5 · Classification of property for levy purposes
- 11-8-6 · Aggregate of taxes on different classifications; taxing units…
- 11-8-6A · Levies on each classification by Board of Public Works
- 11-8-6B · Maximum levies on each classification by county courts; order…
- 11-8-6C · Maximum levies on each classification by county boards of…
- 11-8-6D · Maximum levies on each classification by municipalities;…
- 11-8-6E · Effect on regular levy rate when appraisal results in tax…
- 11-8-6F · Regular school board levy rate; creation and implementation…
- 11-8-6G · Effect on special levy rates when appraisal results in tax…
- 11-8-7 · Increase of current expense levies when debt levies not…
- 11-8-8 · Levies by board of public works; certification
- 11-8-9 · Meetings of local levying bodies
- 11-8-10 · Levy estimate by county court; certification to Tax…
- 11-8-10A · Adjourned session of county court to hear objections to…
- 11-8-11 · Certification of levy order; duties of clerk, assessor and…
- 11-8-12 · Levy estimate by board of education; certification and…
- 11-8-12A · Adjourned session of board of education to hear objections…
- 11-8-13 · Certification of levy order to Tax Commissioner and county…
- 11-8-14 · Levy estimate by municipality; certification to Tax…
- 11-8-14A · Adjourned session of municipal governing body to hear…
- 11-8-14B · Levy of additional tax
- 11-8-15 · Certification of municipal levies
- 11-8-16 · What order for election to increase levies to show; vote…
- 11-8-16A · 11-8-16A
- 11-8-17 · Special levy elections; notices; conduct of election;…
- 11-8-18 · Tax commissioner to furnish forms of statements and Attorney…
- 11-8-19 · 11-8-19
- 11-8-19A · 11-8-19A
- 11-8-20 · Levy apportioned to taxing district for current expense but…
- 11-8-21 · Amount of levy, with consent of Tax Commissioner, when fiscal…
- 11-8-22 · Supersedeas to levy order; rescission or reversal; return of…
- 11-8-23 · Statement of fiscal body when levies not sufficient to meet…
- 11-8-24 · Petition for review of findings of tax commissioner and levy…
- 11-8-25 · Funds expended only for purposes for which raised
- 11-8-25A · Right of county court to expend surplus funds for…
- 11-8-26 · Unlawful expenditures by local fiscal body
- 11-8-26A · Revision of levy estimate