West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-8-14A
Adjourned session of municipal governing body to hear objections; approval of levies by Tax Commissioner; first levy for bonded indebtedness and indebtedness not bonded, then for current expenses
The governing body of a municipality when it reconvenes on the third Tuesday in April shall proceed in a manner similar in all respects to that provided for in section ten-a of this article.
The governing body shall not finally enter any levy until it has been approved in writing by the State Tax Commissioner. After receiving such approval, the governing body shall enter the statement as approved in its record of proceedings, together with the written approval.
The governing body shall levy as many cents per hundred dollars' assessed valuation on each class of property in the municipality as will produce the amounts, according to the last assessment, shown to be necessary by the statement in the following order:
First, for the bonded debt and for the contractual debt not bonded, if any, of the municipality incurred prior to the adoption of the Tax Limitation Amendment;
Second, for general current expenses.
The rates of levy for each purpose shall not exceed the amounts fixed by section six-d unless another rate is authorized by the Tax Commissioner in accordance with this article. When less than the maximum levies are imposed, the levies on each class of property shall be in the same proportions as the maximums authorized.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-8-27 · When indebtedness, contracts or drafts are void
- 11-8-28 · Suit to recover unlawful expenditure or to cancel obligation