West Virginia Code
Article 8. Levies
§11-8-7. Increase of Current Expense Levies When Debt Levies Not Required

If the allocation made to a taxing unit for the purposes of debt incurred prior to the adoption of the Tax Limitation Amendment is not required, in whole or in part, for the purposes of such debt, the governing body may, with the prior written approval of the Tax Commissioner, increase the rates allocated for general current expenses by the amount not required for debt purposes.

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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