West Virginia Code
Article 25. Resort Area Districts
§7-25-24. Annual Audit; Books and Records

Each resort area district shall cause an audit of its books and accounts to be made at least once each fiscal year by anindependentcertified public accountants, and the cost thereof may be defrayed as an administrative cost. All books and records of the resort area district shall be available for inspection by any property owner during reasonable business hours.

Structure West Virginia Code

West Virginia Code

Chapter 7. County Commissions and Officers

Article 25. Resort Area Districts

§7-25-1. Short Title

§7-25-2. Findings

§7-25-3. Definitions

§7-25-4. Power and Authority of County Commissions to Create and Establish Resort Area Districts

§7-25-5. Petition for Creation or Expansion of Resort Area District; Petition Requirements

§7-25-6. Notice to Property Owners Before Creation or Expansion of Resort Area District; Form of Notice; Affidavit of Publication; Election

§7-25-7. Creation of Resort Area District; Resort Area District to Be a Public Corporation

§7-25-7a. Voluntary Dissolution Resort Area District

§7-25-8. Powers of Resort Area District

§7-25-9. Official Name of Resort Area Districts

§7-25-10. Resort Area Boards

§7-25-11. Election Procedure for Initial Members of Resort Area Board; Subsequent Elections; Elections and Procedures to Fill Board Vacancies

§7-25-12. Resort Area Districts Authorized to Levy Resort Service Fee; Procedure for Implementation and Cessation of Resort Service Fee; Abstract and Notice of Implementing Resolution; Rate of Resort Service Fee; Permissible Uses; Limitations on Impo...

§7-25-13. Resort Service Fee Administration

§7-25-14. Implementation and Provision of Services Within Resort Area District; Adoption of Annual Budget

§7-25-15. Authorization to Implement Assessments for Projects or Services; Procedures for Implementing Assessments; By-Laws to Provide Additional Procedures for Implementation of Assessments; Notice to Property Owners Before Implementation of Assessm...

§7-25-16. Provisions for Construction of a Project

§7-25-17. Notice to Property Owners of Assessments; Correcting and Laying Assessments; Report on Project Completion

§7-25-18. Exemption of Public Property From Assessments

§7-25-19. Assessment Bonds and Resort Service Fee Bonds; Sinking Fund for Assessment Bonds and Resort Service Fee Bonds; Tax Exemption

§7-25-20. Indebtedness of Resort Area District

§7-25-21. Payment of Assessments to Sheriff; Report to Resort Area District; Collection of Delinquent Assessments

§7-25-22. Liens; Recording Notice of Liens; Priority; Release of Lien; Notice to Future Property Owners

§7-25-23. Resort Area Rangers

§7-25-24. Annual Audit; Books and Records

§7-25-25. Notice of Transfer of Change in Ownership of Property Within Resort Area District

§7-25-26. Liberal Construction

§7-25-27. Effect of the 2015 Amendments