The clerk of the county court 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 court, 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.
Structure West Virginia Code
Article 6. Assessment of Public Service Businesses
§11-6-1. Returns of Property to Board of Public Works
§11-6-4. Same -- Car Line Companies
§11-6-5. Same -- Pipeline Companies
§11-6-6. Same -- Express Companies
§11-6-7. Same -- Telegraph and Telephone Companies
§11-6-8. Form and Manner of Making Return; Failure to Make Return; Criminal Penalty
§11-6-9. Compelling Such Return; Procuring Information and Tentative Assessments by Tax Commissioner
§11-6-10. Failure to Give Information Required by Board of Public Works; Criminal Penalty
§11-6-11. Valuation of Property by Board
§11-6-11a. Adjustment of Valuation by Board
§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 Municipalities
§11-6-14. Certification of Levies to Auditor
§11-6-15. Failure of Officers to Perform Duties as to Property of Public Service Corporations
§11-6-16. Entry of Assessment by Auditor of Property of Such Public Service Businesses
§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 Public Service Corporations
§11-6-20. No Release of Taxes Assessed Against Such Corporations
§11-6-21. Accounting for Levies Against Public Service Corporations
§11-6-23. Lien of Taxes; Notice; Collection by Suit
§11-6-24. Assessment of Buildings and Real Estate of Public Service Corporations
§11-6-26. Operating Fund for Public Utilities Division in Auditor S Office