West Virginia Code
Article 8. Levies
§11-8-12. Levy Estimate by Board of Education; Certification and Publication

Each board of education shall, at the session provided for in section nine of this article, if the laying of a levy has been authorized by the voters of the district under article nine, chapter eighteen of the code, ascertain the condition of the fiscal affairs of the district, and make a statement setting forth:
(1) The amount due, and the amount that will become due and collectible during the current fiscal year except from the levy of taxes to be made for the year;
(2) The interest, sinking fund and amortization requirements for the fiscal year of bonded indebtedness legally incurred upon a vote of the people, as provided by law, by any school district existing prior to May 22, 1933, before the adoption of the Tax Limitation Amendment;
(3) Other contractual indebtedness not bonded, legally incurred by any such school district existing prior to May 22, 1933, before the adoption of the Tax Limitation Amendment, owing by such district;
(4) The amount to be levied for the permanent improvement fund;
(5) The total of all other expenditures to be paid out of the receipts for the current fiscal year, with proper allowance for delinquent taxes, exonerations and contingencies;
(6) The amount of such total to be raised by the levy of taxes for the current fiscal year;
(7) The proposed rate of levy in cents on each $100 assessed valuation of each class of property;
(8) The separate and aggregate amounts of the assessed valuation of real, personal and public utility property within each class.
The secretary of the board shall forward immediately a certified copy of the statement to the Auditor and shall publish the statement immediately. The session shall then stand adjourned until the third Tuesday in April, at which time it shall reconvene except where otherwise permitted by section nine of this article: Provided, That no provision of this section or section nine of this article may be construed to abrogate any requirement imposed on the board of education by article nine-b, chapter eighteen of this code.

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