(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.
Structure West Virginia Code
§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 Disclosure; Criminal Penalty
§11-6G-6. Failure to Give Information Required by Motor Vehicles Commissioner; Criminal Penalty
§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-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 Vehicle Corporations
§11-6G-16. Lien of Taxes; Notice; Collection by Suit
§11-6G-17. Operating Fund for Interstate Commerce Disclosure Division in Auditor's Office