The county court of each county may levy a tax on all property situated outside of municipalities as follows: On class one property, as defined by law, not to exceed twelve and one- half cents on the $100' valuation, and on class two property, as defined by law, not to exceed 25¢ on the $100' valuation. The levy tax shall be collected by the sheriff and the proceeds thereof shall be paid into the State Treasury and credited to the road fund for the benefit of and to be expended for the maintenance, repair, construction and reconstruction of the roads of the county, outside of municipalities, in which the tax was raised.
Structure West Virginia Code
Chapter 17. Roads and Highways
Article 10. County Courts; Municipalities; General Authority and Duties as to Roads, etc.
§17-10-2. Extent of Power Over Roads, Bridges and Public Landings
§17-10-3. Exercise of Power of Eminent Domain
§17-10-5. Protection of Roadbeds
§17-10-6. Inspection, Condemnation, Closing or Repair of Bridges
§17-10-7. Elimination of Grade Crossings
§17-10-8. Contracts -- Advertisement for Letting
§17-10-10. Same -- Prohibited Contracts
§17-10-13. Only Standardized, Tested and Approved Materials to Be Used
§17-10-14. Supervision of Employees
§17-10-15. May Establish Stone Quarries, Stone Crushing Plants, etc.
§17-10-16. Claims of Contractors and Others
§17-10-17. Action for Damages Occasioned by Defective Road, Bridge, Street, etc.
§17-10-19. Determination of Requirements for Succeeding Fiscal Year
§17-10-20. Amount to Be Included in General County Levy
§17-10-22. Counties and Political Subdivisions Voting Bonds for Paving State Road
§17-10-23. Levy Tax on Property Outside Municipalities
§17-10-24. Delinquent Lists of Taxes; Collection of Delinquent Taxes