In order that the revenue to be derived from taxes to be assessed upon real and personal and public utility property throughout the state may be apportioned among the levying units of the state in such manner that the said apportionment shall not exceed the maximum levies that may be assessed upon each respective class of property as defined by the Tax Limitation Amendment, and
In order, further, that the taxes to be assessed shall be levied and collected with uniformity coextensive with the territory of the taxing unit within which such taxes are to be levied and collected, without interference by one taxing unit with the right of another such unit to levy and collect taxes for its purposes and within its territorial extent, and
In order, further, that the taxing units throughout the state may be furnished with the means of providing (1) the sinking fund and interest requirements of their now existing indebtedness, and (2) the requirements of their respective current operating expenses, this article is hereby enacted.
The purpose of this article is to provide the maximum rates for the levies which may be laid by the several taxing units in the state within the limitations of the Tax Limitation Amendment and to provide for the application of the taxes derived therefrom first to the payment of legal contractual indebtedness and then to the maintenance of indispensable governmental functions as herein provided.
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