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.
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