West Virginia Code
Article 8. Levies
§11-8-14. Levy Estimate by Municipality; Certification to Tax Commissioner and Publication

A municipal governing body shall, at the session provided for in section nine, ascertain the fiscal condition of the corporation, 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;
(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, prior to the adoption of the Tax Limitation Amendment;
(3) Other contractual indebtedness, not bonded, legally incurred prior to the adoption of the Tax Limitation Amendment, owing by the municipality;
(4) All other expenditures to be paid out of the receipts of the municipality for the current fiscal year with proper allowance for delinquent taxes, exonerations, and contingencies;
(5) The total amount necessary to be raised by the levy of taxes for the current fiscal year;
(6) The proposed rate of levy in cents on each one hundred dollars' assessed valuation of each class of property; and
(7) The separate and aggregate assessed valuations of real, personal and public utility property in each class in the municipality.
The recording officer of the municipality shall forward immediately a certified copy of the statement to the Tax Commissioner, and 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

West Virginia Code

Chapter 11. Taxation

Article 8. Levies

§11-8-1. Declarations

§11-8-2. Legislative Findings

§11-8-3. Purposes

§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

§11-8-6c. Maximum Levies on Each Classification by County Boards of Education; Order of Levy; Exceeding Levy for School Bond Issues

§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

§11-8-6f. Regular School Board Levy Rate; Creation and Implementation of Growth County School Facilities Act; Creation of Growth County School Facilities Act Fund

§11-8-6g. Effect on Special Levy Rates When Appraisal Results in Tax Revenue 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

§11-8-10a. Adjourned Session of County Court to Hear Objections to Proposed Levies; Approval of Estimate and Levy by Tax Commissioner; First Levy for Bonded Indebtedness, Second for Indebtedness Not Bonded, Then for Current Expenses

§11-8-11. Certification of Levy Order; Duties of Clerk, Assessor and Collecting Officer; Delinquent Lists

§11-8-12. Levy Estimate by Board of Education; Certification and Publication

§11-8-12a. Adjourned Session of Board of Education to Hear Objections to Proposed Levies; Approval of Estimate and Levy by Tax Commissioner; First Levy for Bonded and Other Indebtedness and Indebtedness Not Bonded, Second for Permanent Improvement Fu...

§11-8-13. Certification of Levy Order to Tax Commissioner and County Superintendent; Reports by Superintendent of Levies; Extension and Collection of Levies

§11-8-14. Levy Estimate by Municipality; Certification to Tax Commissioner and Publication

§11-8-14a. Adjourned Session of Municipal Governing Body to Hear Objections; Approval of Levies by Tax Commissioner; First Levy for Bonded Indebtedness and Indebtedness Not Bonded, Then for Current Expenses

§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 Required; Amount and Continuation of Additional Levy; Issuance of Bonds

§11-8-17. Special Levy Elections; Notices; Conduct of Election; Supplies; Canvass of Returns; Form of Ballot

§11-8-18. Tax Commissioner to Furnish Forms of Statements and Attorney General to Furnish Forms for Elections

§11-8-20. Levy Apportioned to Taxing District for Current Expense but Not Needed May Be Used for Its Debt Purposes or Passed on to Lesser Taxing District for Debt Purposes

§11-8-21. Amount of Levy, With Consent of Tax Commissioner, When Fiscal Body Required by Law to Levy for Indebtedness, Property Within Municipality Not Being Subject to Levy

§11-8-22. Supersedeas to Levy Order; Rescission or Reversal; Return of Money Collected; Recovery by Action

§11-8-23. Statement of Fiscal Body When Levies Not Sufficient to Meet Requirements of Existing Contractual Indebtedness

§11-8-24. Petition for Review of Findings of Tax Commissioner and Levy Order; Notice of Intention to File; Intervention; Hearing and Findings; Appeal to Supreme Court of Appeals; Refund if Liens Found Excessive; Recovery by Action

§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

§11-8-32. Publication

§11-8-33. Exceptions as to Fiscal Year Beginning July 1, 1961, and as to City of Huntington