West Virginia Code
Article 13. Taxation and Finance
§8-13-13. Special Charges for Municipal Services

(a) Notwithstanding any charter provisions to the contrary, a municipality which furnishes any essential or special municipal service, including, but not limited to, police and fire protection, parking facilities on the streets or otherwise, parks and recreational facilities, street cleaning, street lighting, street maintenance and improvement, sewerage and sewage disposal, and the collection and disposal of garbage, refuse, waste, ashes, trash, and any other similar matter, has plenary power and authority to provide by ordinance for the installation, continuance, maintenance, or improvement of the service, to make reasonable regulations of the service, and to impose by ordinance upon the users of the service reasonable rates, fees, and charges to be collected in the manner specified in the ordinance.
(b) Any sewerage and sewage disposal service and any service incident to the collection and disposal of garbage, refuse, waste, ashes, trash, and any other similar matter is subject to the provisions of Chapter 24 of this code.
(c) A municipality shall not have a lien on any property as security for payments due under subsection (a) of this section except as provided in subsection (d) of this section.
(d) A municipality may enact an ordinance, pursuant to this section, permitting it to file a lien on real property located within the municipal corporate limits for unpaid and delinquent fire, police, or street fees. The ordinance must provide an administrative procedure for the municipalitys assessment and collection of the fees. The administrative procedure must require that, before any lien is filed, the municipality will give notice to the property owner, by certified mail, return receipt requested, that the municipality will file the lien unless the delinquency is paid by a date stated in the notice, which must be no less than 90 days from the date the notice is mailed. The administrative procedure must include the right to appeal to the circuit court of the county in which the real property is located. The circuit court shall consider the appeal under its general authority, including but not limited to 51-2-2(f) of this code.
(e) Notwithstanding the provisions of 8-11-4 of this code, any ordinance enacted or substantially amended under the provisions of this section shall be published as a Class II legal advertisement in compliance with the provisions of 59-3-1 et seq. of this code. The publication area for the publication is the municipality.
(f) In the event 30 percent of the qualified voters of the municipality, by petition duly signed by them in their own handwriting and filed with the recorder of the municipality within 45 days after the expiration of the publication, protest against the ordinance as enacted or amended, the ordinance shall not become effective until it is ratified by a majority of the legal votes cast by the qualified voters of the municipality at a regular municipal election or special municipal election, as the governing body directs. Voting shall not take place until after notice of the submission is given by publication as provided in subsection (e) of this section.
(g) The powers and authority granted to municipalities and to the governing bodies of municipalities in this section are in addition and supplemental to the powers and authority named in any charters of the municipalities.
(h) Notwithstanding any other provisions of this section, if rates, fees, and charges provided in this section are imposed by the governing body of a municipality for the purpose of replacing, and in amounts approximately sufficient to replace in its general fund amounts appropriated to be paid from ad valorem taxes upon property within the municipality, pursuant to an election duly called and held under the Constitution and laws of the state to authorize the issuance and sale of the municipalitys general obligation bonds for public improvement purposes, the call for the election shall state that the governing body of the municipality proposes to impose rates, fees, and charges in specified amounts under this section for the use of one or more of the services specified in subsection (a) of this section, which shall be related to the public improvement proposed to be made with the proceeds of the bonds, no notice, publication of notice, or referendum, or election or other condition or prerequisite to the imposition of the rates, fees, and charges shall be required or necessary other than the legal requirements for issuance and sale of the general obligation bonds.
(i) Payments for rates, fees, and charges due under this section that are postmarked after the due date by which they are owed shall be considered late and may be subject to late fees or penalties: Provided, That payments that are received by the municipality after the due date, but that were postmarked on or before the due date shall be considered to be on time and shall not be assessed any late fees or penalties.

Structure West Virginia Code

West Virginia Code

Chapter 8. Municipal Corporations

Article 13. Taxation and Finance

§8-13-1. General Property and Benefit Taxes

§8-13-2. Correcting Erroneous Tax Levy

§8-13-3. Hotel Occupancy Tax

§8-13-4. Municipal License and Tax Thereon When State License Required

§8-13-5. Business and Occupation or Privilege Tax; Limitation on Rates; Effective Date of Tax; Exemptions; Activity in Two or More Municipalities; Administrative Provisions

§8-13-5a. Public Utilities Tax

§8-13-6. Amusement Tax

§8-13-7. Tax on Purchases of Intoxicating Liquors in Municipalities; Private Club Fees

§8-13-8. License Tax on Horse Racing and Dog Racing

§8-13-9. Motor Vehicle Operator's Tax

§8-13-10. Domestic Animal Tax

§8-13-11. Preservation of Prior Taxing Powers of Cities

§8-13-12. Borrowing Power

§8-13-13. Special Charges for Municipal Services

§8-13-14. Penalties

§8-13-15. Collection of Municipal Taxes, Fines and Assessments

§8-13-15a. Providing for Payment at Banking Institutions

§8-13-16. Remedies for Failure to Collect, Account for or Pay Over Moneys

§8-13-17. Reports, etc., to Conform to Fiscal Year

§8-13-18. Audits and Accounts

§8-13-19. Capital Reserve Fund

§8-13-19a. Special Account for Federal and State Grants-in-Aid Authorized

§8-13-20. Balances in Municipal Bond Commission Fund May Be Transferred or Remitted to General Fund Where Bonded Indebtedness Has Been Paid or Where Defeasance or Payment of Bonded Indebtedness Has Been Provided For; Use of Transferred or Remitted Fu...

§8-13-21. Disposition of Funds for Public Works When Materials, etc., Not Available

§8-13-22. Payment of Money Out of Municipal Treasury Must Be by Order; Signing of Orders by Mechanical or Electrical Devices; Officers Jointly and Severally Liable for Neglect; Forgery; Penalty

§8-13-22a. Investment of Municipal Funds

§8-13-22b. Voluntary Direct Deposits by Municipal Treasurer of Salaries of Employees to Banks or Other Financial Institutions

§8-13-22c. Restrictions on Investment

§8-13-22d. Payment of Legitimate Uncontested Invoices; Interest on Late Payments; &Quot;prompt Pay Act of 1995."

§8-13-23. Preparation, Publication and Disposition of Financial Statements

§8-13-24. Notice of Delinquency

§8-13-25. Delinquent List Preparation

§8-13-26. Publication and Posting of Delinquent Tax List; Costs

§8-13-27. Notice of Delinquent Lists to City Council and Retention of List by City