West Virginia Code
Article 8. Levies
§11-8-6d. Maximum Levies on Each Classification by Municipalities; Order of Levy

The governing body of a municipality is hereby authorized to lay not in excess of the following maximum levies, for the purposes specified, and in the following order:
(1) For the payment of (a) principal and interest upon bonded indebtedness incurred prior to the adoption of the Tax Limitation Amendment; and to the extent not so required, (b) other legally incurred contractual indebtedness, not bonded, if any, incurred prior to the adoption of the Tax Limitation Amendment, as follows: On Class I property, one and five tenths cents; on Class II property, 3¢; and on Class IV property, 6¢.
(2) For general current expense purposes, as follows: On Class I property, 11¢; on Class II property, 22¢; and on Class IV property, 44¢.

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