West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-8-26A
Revision of levy estimate
Official textcode.wvlegislature.gov
The Tax Commissioner shall, by uniform regulations, provide for the revision of the levy estimate of a county court or municipality to permit expenditures for purposes for which no appropriation or an insufficient appropriation was made in the annual levy estimate as approved by the Tax Commissioner. The revision shall be made only with the prior written approval of the Tax Commissioner.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-8-29 · Personal liability of official participating in unlawful…
- 11-8-30 · Recovery of unlawful expenditure from participating official…
- 11-8-31 · Criminal liability of official violating provisions of…
- 11-8-31A · Recovery of attorneys' fees authorized
- 11-8-32 · Publication
- 11-8-33 · Exceptions as to fiscal year beginning July 1, 1961, and as…
- 11-8A-1 · 11-8A-1
- 11-9-1 · Short title; arrangement; classification
- 11-9-2 · Application of this article
- 11-9-2A · Criminal investigation division established; funding of same
- 11-9-3 · Definitions
- 11-9-4 · Failure to pay tax or file return or report
- 11-9-5 · Failure to account for and pay over another's tax
- 11-9-6 · Failure to collect or withhold tax
- 11-9-7 · False statements to purchasers, lessees, or employees relating…
- 11-9-8 · Willful failure to maintain records or supply information;…
- 11-9-9 · Aiding, abetting, assisting or counseling in criminal violation