To maintain and preserve the ditches, drains, levees or other improvements made pursuant to this article and to strengthen, repair and restore the same, when needed, and for the purpose of defraying the current expenses of the district, the board of supervisors may, upon the completion of such improvements, and on or before July 1, in each year thereafter, levy a tax upon each tract or parcel of land and upon corporate property within the district, to be known as a "maintenance tax." Such maintenance tax shall be apportioned upon the basis of the net assessments of benefits accruing for original construction, shall not exceed ten percent thereof in any one year, and shall be certified to the sheriff of each county in which lands of such districts are situated in the same manner and at the same time as the annual installment tax is certified. The sheriff of the county shall demand and collect the maintenance tax and the return thereof at the same time and in the same manner as is provided herein for the annual installment tax.
Structure West Virginia Code
Article 21. Drainage Districts
§19-21-1. Jurisdiction of Circuit Courts to Organize Drainage Districts; Definition of Terms
§19-21-2. Proceedings Under Article Have Precedence Over Other Cases; Exceptions; Mandamus
§19-21-3. Petition to Establish District
§19-21-6. First Meeting of Owners; Election of Board of Supervisors
§19-21-7. Annual Meeting of Owners; Election of Supervisor
§19-21-8. Oath of Supervisor; Effect of Failure to Qualify
§19-21-9. Organization of Board of Supervisors; Duties and Compensation
§19-21-10. Appointment, Powers and Duties of Chief Engineer; Adoption of Plan for Reclamation
§19-21-12. Board of Appraisers
§19-21-14. Publication of Appraisers' Report
§19-21-15. Exceptions to Appraisers' Report; Action of Court Thereon; Review of Assessments
§19-21-16. Assessment of Damages by Jury
§19-21-18. Levying of Tax to Pay Costs of Completion; Tax Lien
§19-21-19. Annual Installment Tax; Certification Thereof to Sheriff
§19-21-20. Collection of Taxes
§19-21-21. When Taxes Payable; Suit by Supervisors to Collect Delinquent Taxes; Suit by Bondholder
§19-21-23. Lien of Bonds; Collection of Annual Tax to Pay Bonds; Nonpayment of Bond; Receiver
§19-21-24. Treasurer of District; Salary, Bond and Duties; Audit of Books
§19-21-25. Powers of Board of Supervisors to Drain, Protect and Reclaim Land
§19-21-26. Employment of Attorney
§19-21-27. Record of Board of Supervisors
§19-21-28. Right to Enter and Appropriate Land; Vesting of Title in District; Compensation of Owner
§19-21-30. Unpaid Warrants to Draw Interest
§19-21-31. Surety Bonds to Be Made Payable to District; Persons Covered by Bond
§19-21-33. Definition of "owner"; Effect of Failure to Summon Owner
§19-21-36. Formulation of New Plans; Additional Assessments and Levy
§19-21-37. Removal of Officer or Employee
§19-21-40. Consolidation of Adjacent Districts
§19-21-41. Penalty for Obstructing Drain or Damaging Drainage Work