The county court shall, at the session provided for in section nine of this article, ascertain the fiscal condition of the county, and make an itemized statement setting forth:
(1) The amount due and the amount that will become due and collectible from every source during the current fiscal year except from the levy of taxes to be made for the year upon the county as a whole and upon any district of the county for which the levies are laid by the county court;
(2) The interest, sinking fund and amortization requirements for the current fiscal year of bonded indebtedness legally incurred upon a vote of the people, as provided by law, prior to the adoption of the Tax Limitation Amendment, owing by the county as a whole and by any district;
(3) Other contractual indebtedness not bonded, legally incurred prior to the adoption of the Tax Limitation Amendment, owing by the county as a whole and such debts owing by any district;
(4) All other expenditures to be paid out of the receipts for the current fiscal year, with proper allowance for delinquent taxes, exonerations and contingencies;
(5) The total amount necessary to be raised for each fund by the levy of taxes for the current year;
(6) The proposed county levy in cents on each one hundred dollars' assessed valuation of each class of property for the county and its subdivisions;
(7) The proposed levy in each district for district funds, if any, on each one hundred dollars' valuation of each class of property;
(8) The separate and aggregate amounts of the real, personal and public utility properties in each class in the county and in each subdivision thereof.
A copy of the statement, duly certified by the clerk of the court, shall be forwarded to the Tax Commissioner, and the clerk shall publish the statement forthwith. The session shall then stand adjourned until the third Tuesday in April, at which time it shall reconvene.
Structure West Virginia Code
§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 Authorized to Lay Levies
§11-8-6a. Levies on Each Classification by Board of Public Works
§11-8-6b. Maximum Levies on Each Classification by County Courts; Order of Levies
§11-8-6d. Maximum Levies on Each Classification by Municipalities; Order of Levy
§11-8-6e. Effect on Regular Levy Rate When Appraisal Results in Tax Increase; Public Hearings
§11-8-7. Increase of Current Expense Levies When Debt Levies Not Required
§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 Commissioner and Publication
§11-8-12. Levy Estimate by Board of Education; Certification and Publication
§11-8-14. Levy Estimate by Municipality; Certification to Tax Commissioner and Publication
§11-8-14b. Levy of Additional Tax
§11-8-15. Certification of Municipal Levies
§11-8-25. Funds Expended Only for Purposes for Which Raised
§11-8-25a. Right of County Court to Expend Surplus Funds for Equalization and Revaluation
§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 Expenditure
§11-8-30. Recovery of Unlawful Expenditure From Participating Official by Action; Costs
§11-8-31. Criminal Liability of Official Violating Provisions of Article; Proceeding for Removal
§11-8-31a. Recovery of Attorneys' Fees Authorized
§11-8-33. Exceptions as to Fiscal Year Beginning July 1, 1961, and as to City of Huntington