West Virginia Code
Chapter 11. Taxation
Article 8. Levies

§11-8-1. Declarations - Whereas, Two former acts of the present Legislature relating to...

§11-8-2. Legislative Findings - The Legislature, having carefully analyzed the fiscal affairs of the...

§11-8-3. Purposes - In order that the revenue to be derived from taxes...

§11-8-4. Definition of Taxing Units - The taxing units of the state for the purposes of...

§11-8-5. Classification of Property for Levy Purposes - For the purpose of levies, property shall be classified as...

§11-8-6. Aggregate of Taxes on Different Classifications; Taxing Units Authorized to Lay Levies - The aggregate of taxes assessed in any one year by...

§11-8-6a. Levies on Each Classification by Board of Public Works - The State Board of Public Works shall levy as provided...

§11-8-6b. Maximum Levies on Each Classification by County Courts; Order of Levies - County courts are hereby authorized to lay not in excess...

§11-8-6c. Maximum Levies on Each Classification by County Boards of Education; Order of Levy; Exceeding Levy for School Bond Issues - County boards of education are hereby authorized to lay not...

§11-8-6d. Maximum Levies on Each Classification by Municipalities; Order of Levy - The governing body of a municipality is hereby authorized to...

§11-8-6e. Effect on Regular Levy Rate When Appraisal Results in Tax Increase; Public Hearings - (a) Notwithstanding any other provision of law, where any annual...

§11-8-6f. Regular School Board Levy Rate; Creation and Implementation of Growth County School Facilities Act; Creation of Growth County School Facilities Act Fund - (a) Notwithstanding any other provision of law, where any annual...

§11-8-6g. Effect on Special Levy Rates When Appraisal Results in Tax Revenue Increase; Public Hearings - (a) Until July 1, 1995, as to any special levy...

§11-8-7. Increase of Current Expense Levies When Debt Levies Not Required - If the allocation made to a taxing unit for the...

§11-8-8. Levies by Board of Public Works; Certification - The state board of public works shall, on or before...

§11-8-9. Meetings of Local Levying Bodies - (a) Each local levying body shall hold a meeting or...

§11-8-10. Levy Estimate by County Court; Certification to Tax Commissioner and Publication - The county court shall, at the session provided for in...

§11-8-10a. Adjourned Session of County Court to Hear Objections to Proposed Levies; Approval of Estimate and Levy by Tax Commissioner; First Levy for Bonded Indebtedness, Second for Indebtedness Not Bonded, Then for Current Expenses - The county court shall, when it reconvenes upon the third...

§11-8-11. Certification of Levy Order; Duties of Clerk, Assessor and Collecting Officer; Delinquent Lists - When an order is made for a levy the clerk...

§11-8-12. Levy Estimate by Board of Education; Certification and Publication - Each board of education shall, at the session provided for...

§11-8-12a. Adjourned Session of Board of Education to Hear Objections to Proposed Levies; Approval of Estimate and Levy by Tax Commissioner; First Levy for Bonded and Other Indebtedness and Indebtedness Not Bonded, Second for Permanent Improvement Fu... - Each board of education, when it reconvenes as provided by...

§11-8-13. Certification of Levy Order to Tax Commissioner and County Superintendent; Reports by Superintendent of Levies; Extension and Collection of Levies - Within three days after the board of Education has laid...

§11-8-14. Levy Estimate by Municipality; Certification to Tax Commissioner and Publication - A municipal governing body shall, at the session provided for...

§11-8-14a. Adjourned Session of Municipal Governing Body to Hear Objections; Approval of Levies by Tax Commissioner; First Levy for Bonded Indebtedness and Indebtedness Not Bonded, Then for Current Expenses - The governing body of a municipality when it reconvenes on...

§11-8-14b. Levy of Additional Tax - The governing body of any municipality may impose any tax...

§11-8-15. Certification of Municipal Levies - Within three days after the council of a municipality has...

§11-8-16. What Order for Election to Increase Levies to Show; Vote Required; Amount and Continuation of Additional Levy; Issuance of Bonds - A local levying body may provide for an election to...

§11-8-17. Special Levy Elections; Notices; Conduct of Election; Supplies; Canvass of Returns; Form of Ballot - (a) The local levying body shall publish a notice, calling...

§11-8-18. Tax Commissioner to Furnish Forms of Statements and Attorney General to Furnish Forms for Elections - The Tax Commissioner shall prepare and furnish forms and instructions...

§11-8-20. Levy Apportioned to Taxing District for Current Expense but Not Needed May Be Used for Its Debt Purposes or Passed on to Lesser Taxing District for Debt Purposes - When the levies apportioned to, or in any way becoming...

§11-8-21. Amount of Levy, With Consent of Tax Commissioner, When Fiscal Body Required by Law to Levy for Indebtedness, Property Within Municipality Not Being Subject to Levy - In any case in which the county court, the board...

§11-8-22. Supersedeas to Levy Order; Rescission or Reversal; Return of Money Collected; Recovery by Action - Within forty days after an order for a levy the...

§11-8-23. Statement of Fiscal Body When Levies Not Sufficient to Meet Requirements of Existing Contractual Indebtedness - When the entire apportionment of levies for the payment of...

§11-8-24. Petition for Review of Findings of Tax Commissioner and Levy Order; Notice of Intention to File; Intervention; Hearing and Findings; Appeal to Supreme Court of Appeals; Refund if Liens Found Excessive; Recovery by Action - Any taxpayer or other person legally interested in the levy...

§11-8-25. Funds Expended Only for Purposes for Which Raised - Except as otherwise provided in this article, boards or officers...

§11-8-25a. Right of County Court to Expend Surplus Funds for Equalization and Revaluation - In order to permit county courts to participate more fully...

§11-8-26. Unlawful Expenditures by Local Fiscal Body - (a) Except as provided in sections fourteen-b, twenty-five-a and twenty-six-a...

§11-8-26a. Revision of Levy Estimate - The Tax Commissioner shall, by uniform regulations, provide for the...

§11-8-27. When Indebtedness, Contracts or Drafts Are Void - Any indebtedness created, contract made, or order or draft issued...

§11-8-28. Suit to Recover Unlawful Expenditure or to Cancel Obligation - Whenever a fiscal body expends money or incurs obligations in...

§11-8-29. Personal Liability of Official Participating in Unlawful Expenditure - A person who in his official capacity negligently participates in...

§11-8-30. Recovery of Unlawful Expenditure From Participating Official by Action; Costs - A person who in his official capacity negligently participates in...

§11-8-31. Criminal Liability of Official Violating Provisions of Article; Proceeding for Removal - A person who in his official capacity willfully violates the...

§11-8-31a. Recovery of Attorneys' Fees Authorized - The governing body of the governmental entity of which a...

§11-8-32. Publication - The requirement of publication under this article shall be met...

§11-8-33. Exceptions as to Fiscal Year Beginning July 1, 1961, and as to City of Huntington - Notwithstanding the provisions of sections eight, nine, ten, ten-a, twelve,...