West Virginia Code
Article 12. Sanitary Districts for Sewage Disposal
§16-12-10a. Ultimate Liability for Tax or Service Charge

It is the intent of this article that the tax or service charge herein imposed by said board of trustees is a tax, the ultimate incidence of and liability for which shall be upon the property owner or ultimate consumer.

Structure West Virginia Code

West Virginia Code

Chapter 16. Public Health

Article 12. Sanitary Districts for Sewage Disposal

§16-12-1. Incorporation as Sanitary District for Sewage Disposal; Petition, Notice and Hearing; Election; Form of Ballot; Expenses of Election

§16-12-2. Board of Trustees

§16-12-3. Employment of Clerk and Other Officers; Compensation; Trustee or Employee Not to Be Interested in Contract, etc., of Sanitary District

§16-12-4. Publication and Effective Date of Ordinances Imposing Penalty or Making Appropriation; Certificate of Clerk as Proof of Ordinances, Orders and Resolutions; Evidence of Passage and Legal Publication

§16-12-5. Sewage Treatment Plant and Necessary Appurtenances; Board Not to Operate Waterworks System for Municipality

§16-12-6. Penalty for Failure to Provide Sewers and Sewage Treatment Plant; Duties of the Division of Environmental Protection and the Bureau of Public Health; Prosecution

§16-12-7. Collections for Maintenance and Operating Costs of Works for Industrial Sewage; How Costs Determined

§16-12-8. Acquisition and Disposition of Property

§16-12-9. Borrowing Money; Procedure for Issuance of Revenue or Tax Obligation Bonds; Debt Limitation

§16-12-10. Provision for Service Charges or Direct Annual Tax to Pay Interest and Principal of Indebtedness

§16-12-10a. Ultimate Liability for Tax or Service Charge

§16-12-11. Letting Contracts; Manner and Cost of Building Additions or Extensions; Contracts to Respond to Emergency Situations

§16-12-12. When Territory Outside of District May Use System

§16-12-13. How Additional Contiguous Territory May Be Added to Sanitary District

§16-12-14. Disconnection of Territory From Sanitary District