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WV Code § 11-8-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-4. Definition of Taxing Units

The taxing units of the state for the purposes of this article are declared to be (1) the state, (2) the county, for all county purposes including indebtedness other than school indebtedness, (3) present school districts for current school purposes, (4) school districts existing prior to May 22, 1933, for school debt service purposes, (5) magisterial and other road districts for road and other debt service purposes other than county road debts, (6) other specially created taxing districts for indebtedness existing at the time of the adoption of the Tax Limitation Amendment, (7) municipalities for municipal purposes including municipal debt service purposes.
WV Code § 11-8-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-5. Classification of Property for Levy Purposes

For the purpose of levies, property shall be classified as follows:Class I. All tangible personal property employed exclusively in agriculture, including horticulture and grazing;All products of agriculture (including livestock) while owned by the producer;All notes, bonds, bills and accounts receivable, stocks and any other intangible personal property;Class II. All property owned, used and occupied by the owner exclusively for residential purposes;All farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bona fide tenants;Class III. All real and personal property situated outside of municipalities, exclusive of Classes I and II;Class IV. All real and personal property situated inside of municipalities, exclusive of Classes I and II.
WV Code § 11-8-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§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 all levying bodies, except as provided by section twenty-three of this article, shall not exceed 50¢ on each one hundred dollars' assessed valuation on Class I property; $1 on Class II property; $1.50 on Class III property; and $2 on Class IV property.The fiscal bodies of the taxing units of the state are hereby authorized to lay levies within the limitations of the "Tax Limitation Amendment" for the purposes and subject to the several maximums specified by sections six-a to seven, inclusive, of this article.
WV Code § 11-8-6a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-6a. Levies on Each Classification by Board of Public Works

The State Board of Public Works shall levy as provided by section eight as follows:On Class I property, twenty-five hundredths of 1¢; on Class II property, five- tenths of 1¢; and on Classes III and IV property, 1¢.
WV Code § 11-8-6b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-6b. Maximum Levies on Each Classification by County Courts; Order of Levies

County courts are hereby authorized to lay not in excess of the following maximum levies, for the purposes specified and in the following order:(1) With respect to the county as a whole for the payment of (a) interest and sinking fund requirements for bonded indebtedness incurred prior to the adoption of the Tax Limitation Amendment; and (to the extent not so required), (b) other legally incurred contractual indebtedness, not bonded, if any, incurred prior to the adoption of the Tax Limitation Amendment, of the county as follows: On Class I property, twenty-five one hundredths of 1¢; on Class II property, one half of 1¢; and on Classes III and IV property, 1¢.(2) With respect to a magisterial or special taxing district for which the county court is required to lay the levy, for the payment of (a) interest and sinking fund requirements for bonded indebtedness, incurred prior to the adoption of the Tax Limitation Amendment; and (to the extent not so required), (b) other legally incurred contractual indebtedness not bonded, if any, incurred prior to the adoption of the Tax Limitation Amendment, as follows: On Class I property, two and fifteen one hundredths cents; on Class II property, four and three tenths cents; and on Classes III and IV property, eight and six tenths cents.(3) For general county current expense as follows: On Class I property, eleven and nine tenths cents; on Class II property, twenty-three and eight tenths cents; and on Classes III and IV property, forty-seven and six tenths cents. But in a county where the total assessed valuation of all classes of property is less than $6 million, the county court may, with the prior written approval of the Tax Commissioner, exceed the rates of levy for general county current expense by not more than twenty-five percent of the rates specified: Provided, however, That if the rates of levy under paragraph (3) of this section are not required in whole or in part for the purpose for which they are allocated, the county court may, with the prior written approval of the State Tax Commissioner, surrender to the county board of education such unused parts of the authorized rates of levy as provided herein.
WV Code § 11-8-6d (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-6d. Maximum Levies on Each Classification by Municipalities; Order of Levy

The governing body of a municipality is hereby authorized to lay not in excess of the following maximum levies, for the purposes specified, and in the following order:(1) For the payment of (a) principal and interest upon bonded indebtedness incurred prior to the adoption of the Tax Limitation Amendment; and to the extent not so required, (b) other legally incurred contractual indebtedness, not bonded, if any, incurred prior to the adoption of the Tax Limitation Amendment, as follows: On Class I property, one and five tenths cents; on Class II property, 3¢; and on Class IV property, 6¢.(2) For general current expense purposes, as follows: On Class I property, 11¢; on Class II property, 22¢; and on Class IV property, 44¢.
WV Code § 11-8-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-7. Increase of Current Expense Levies When Debt Levies Not Required

If the allocation made to a taxing unit for the purposes of debt incurred prior to the adoption of the Tax Limitation Amendment is not required, in whole or in part, for the purposes of such debt, the governing body may, with the prior written approval of the Tax Commissioner, increase the rates allocated for general current expenses by the amount not required for debt purposes.
WV Code § 11-8-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-8. Levies by Board of Public Works; Certification

The state board of public works shall, on or before April 15 of each year, levy on the one hundred dollars' valuation of each class of property subject to taxation in the state the rates fixed by section six-a of this article. The board shall forthwith certify its action to the State Tax Commissioner and to the assessor of each county.
WV Code § 11-8-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-9. Meetings of Local Levying Bodies

(a) Each local levying body shall hold a meeting or meetings between the seventh and twenty-eighth days of March for the transaction of business generally and particularly for the business herein required.(b) When a levy is placed on the ballot for consideration during a primary election, each local levying body may extend its time to meet as a levying body until the first day of June of that year.(c) The State Auditor shall propose rules for legislative approval in accordance with article three, chapter twenty-nine-a of this code to implement the purposes of this subsection. The proposed rules shall include a procedure for a local levying body to apply for permission to extend the time to meet as a levying body, requiring the local levying body to cite the reason a timely meeting was not held and that the meeting, if approved by the State Auditor, be held in compliance with article nine-a, chapter six of this code relating to open governmental proceedings at a time set by the State Auditor.(1) The State Auditor shall require all levying bodies to file a report of their meetings as required in this article with the State Auditor on or before the first day of April.(2) The State Auditor shall notify any levying body, which has not filed a report of their meetings to the State Auditor by the first day of April, that the levying body must meet and file a report of that meeting no later than the fifteenth day of April.(3) For any meeting after the fifteenth day of April, the State Auditor, may allow a late meeting and late report on or before the first day of May, if the State Auditor finds good cause to so allow a meeting and report to be filed after the fifteenth day of April and not later than the first day of May.
WV Code § 11-8-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-10. Levy Estimate by County Court; Certification to Tax Commissioner and Publication

The county court shall, at the session provided for in section nine of this article, ascertain the fiscal condition of the county, and make an itemized statement setting forth:(1) The amount due and the amount that will become due and collectible from every source during the current fiscal year except from the levy of taxes to be made for the year upon the county as a whole and upon any district of the county for which the levies are laid by the county court;(2) The interest, sinking fund and amortization requirements for the current fiscal year of bonded indebtedness legally incurred upon a vote of the people, as provided by law, prior to the adoption of the Tax Limitation Amendment, owing by the county as a whole and by any district;(3) Other contractual indebtedness not bonded, legally incurred prior to the adoption of the Tax Limitation Amendment, owing by the county as a whole and such debts owing by any district;(4) All other expenditures to be paid out of the receipts for the current fiscal year, with proper allowance for delinquent taxes, exonerations and contingencies;(5) The total amount necessary to be raised for each fund by the levy of taxes for the current year;(6) The proposed county levy in cents on each one hundred dollars' assessed valuation of each class of property for the county and its subdivisions;(7) The proposed levy in each district for district funds, if any, on each one hundred dollars' valuation of each class of property;(8) The separate and aggregate amounts of the real, personal and public utility properties in each class in the county and in each subdivision thereof.A copy of the statement, duly certified by the clerk of the court, shall be forwarded to the Tax Commissioner, and the clerk shall publish the statement forthwith. The session shall then stand adjourned until the third Tuesday in April, at which time it shall reconvene.
WV Code § 11-8-10a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§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 Tuesday in April, hear and consider any objections made orally or in writing by the prosecuting attorney, by the Tax Commissioner or his representative, or by any taxpayer of the county, to the estimate and proposed levy or to any item thereof. The court shall enter of record any objections so made and the reasons and grounds therefor.The failure of any officer or taxpayer to offer objections shall not preclude him from pursuing any legal remedy necessary to correct any levy made by any fiscal body under this article.The court, after hearing objections, shall reconsider the proposed original estimate and proposed rates of levy, and if the objections are well taken, shall correct the estimate and levy. No such estimate and levy, however, shall be entered until the same shall have first been approved, in writing, by the Tax Commissioner. When the same shall have been approved by the Tax Commissioner, the clerk shall then enter the estimate and levy, together with the order of the court approving them and the written approval of the Tax Commissioner thereof, in the proper record book.The county court shall then levy as many cents per one hundred dollars' assessed valuation on each class of property in the county or its subdivisions, as the case may be, as will produce the amounts, according to the last assessments, shown to be necessary by the statement in the following order:First, for the bonded debt and for the contractual debt not bonded, if any, of the county incurred prior to the adoption of the Tax Limitation Amendment;Second, for the bonded debt and for the contractual debt not bonded, if any, of any magisterial or special taxing district for which the county court is required to lay the levy;Third, for general current expenses of the county.The rates of levy for each purpose shall not exceed the amounts fixed by section six-b unless another rate is authorized by the Tax Commissioner in accordance with this article. When less than the maximum levies are imposed, the levies on each class of property shall be in the same proportions as the maximum authorized.
WV Code § 11-8-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§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 of the court, within three days, shall prepare, certify and forward copies to the Tax Commissioner, the State Auditor, the assessor and the officer who, according to law, is required to collect the levy. He shall charge the collecting officer with the amount of the levy in the proper account book. The assessor shall immediately extend the taxes in the land and personal property books. The officer who is required to collect the levy shall make out proper tax bills. County levies shall be collected by the sheriff at the same time, in the same manner, and under the same regulations as other taxes are collected. Delinquent lists for county levies shall be returned and delinquent lands sold for county levies in the same manner and at the same place and under the same regulations that lands returned delinquent for state taxes are returned and sold.
WV Code § 11-8-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-12. Levy Estimate by Board of Education; Certification and Publication

Each board of education shall, at the session provided for in section nine of this article, if the laying of a levy has been authorized by the voters of the district under article nine, chapter eighteen of the code, ascertain the condition of the fiscal affairs of the district, and make a statement setting forth:(1) The amount due, and the amount that will become due and collectible during the current fiscal year except from the levy of taxes to be made for the year;(2) The interest, sinking fund and amortization requirements for the fiscal year of bonded indebtedness legally incurred upon a vote of the people, as provided by law, by any school district existing prior to May 22, 1933, before the adoption of the Tax Limitation Amendment;(3) Other contractual indebtedness not bonded, legally incurred by any such school district existing prior to May 22, 1933, before the adoption of the Tax Limitation Amendment, owing by such district;(4) The amount to be levied for the permanent improvement fund;(5) The total of all other expenditures to be paid out of the receipts for the current fiscal year, with proper allowance for delinquent taxes, exonerations and contingencies;(6) The amount of such total to be raised by the levy of taxes for the current fiscal year;(7) The proposed rate of levy in cents on each $100 assessed valuation of each class of property;(8) The separate and aggregate amounts of the assessed valuation of real, personal and public utility property within each class.The secretary of the board shall forward immediately a certified copy of the statement to the Auditor and shall publish the statement immediately. The session shall then stand adjourned until the third Tuesday in April, at which time it shall reconvene except where otherwise permitted by section nine of this article: Provided, That no provision of this section or section nine of this article may be construed to abrogate any requirement imposed on the board of education by article nine-b, chapter eighteen of this code.
WV Code § 11-8-12a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§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 Fund, Then for Current Expenses

Each board of education, when it reconvenes as provided by section twelve of this article, shall proceed in a manner similar in all respects to that provided for in section ten-a of this article. The board may not finally enter any levy until it has been approved in writing by the Auditor. After receiving the approval, the board shall enter the statement as approved in its record of proceedings, together with the written approval.The board shall levy as many cents per $100 assessed valuation on each class of property in the county or in the area of a preexisting school district, as the case may be, as will produce the amounts, according to the last assessment, shown to be necessary by the statement in the following order:First, for the bonded debt and for the contractual debt not bonded, if any, of any school district of the county existing before May 22, 1933, and incurred before the adoption of the Tax Limitation Amendment;Second, for the Permanent Improvement Fund;Third, for general current expenses.The rates of levy for each purpose may not exceed the amounts fixed by section six-c unless another rate is authorized by the Tax Commissioner or set by the Legislature in accordance with this article. When less than the maximum levies are imposed, the levies on each class of property shall be in the same proportions as the maximums authorized.
WV Code § 11-8-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§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 the levies, the secretary of the board shall forward to the county superintendent and to the Tax Commissioner certified copies of the orders laying levies and the rate of levy upon each class. Within three days thereafter the county superintendent shall report the rate of levy for each of the various classes and the total value of real, personal, and public utility property in each class in every district to the clerk of the county court, the assessor, the state superintendent and the Auditor. The proper county officers shall then extend on the property books the amount of taxes levied. The sheriff shall collect and account for the taxes as required by law.
WV Code § 11-8-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-14. Levy Estimate by Municipality; Certification to Tax Commissioner and Publication

A municipal governing body shall, at the session provided for in section nine, ascertain the fiscal condition of the corporation, and make an itemized statement setting forth:(1) The amount due and the amount that will become due and collectible from every source during the current fiscal year except from the levy of taxes to be made for the year;(2) The interest, sinking fund and amortization requirements for the fiscal year of bonded indebtedness, legally incurred upon a vote of the people as provided by law, prior to the adoption of the Tax Limitation Amendment;(3) Other contractual indebtedness, not bonded, legally incurred prior to the adoption of the Tax Limitation Amendment, owing by the municipality;(4) All other expenditures to be paid out of the receipts of the municipality for the current fiscal year with proper allowance for delinquent taxes, exonerations, and contingencies;(5) The total amount necessary to be raised by the levy of taxes for the current fiscal year;(6) The proposed rate of levy in cents on each one hundred dollars' assessed valuation of each class of property; and(7) The separate and aggregate assessed valuations of real, personal and public utility property in each class in the municipality.The recording officer of the municipality shall forward immediately a certified copy of the statement to the Tax Commissioner, and shall publish the statement forthwith. The session shall then stand adjourned until the third Tuesday in April, at which time it shall reconvene.
WV Code § 11-8-14a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§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 the third Tuesday in April shall proceed in a manner similar in all respects to that provided for in section ten-a of this article.The governing body shall not finally enter any levy until it has been approved in writing by the State Tax Commissioner. After receiving such approval, the governing body shall enter the statement as approved in its record of proceedings, together with the written approval.The governing body shall levy as many cents per hundred dollars' assessed valuation on each class of property in the municipality as will produce the amounts, according to the last assessment, shown to be necessary by the statement in the following order:First, for the bonded debt and for the contractual debt not bonded, if any, of the municipality incurred prior to the adoption of the Tax Limitation Amendment;Second, for general current expenses.The rates of levy for each purpose shall not exceed the amounts fixed by section six-d unless another rate is authorized by the Tax Commissioner in accordance with this article. When less than the maximum levies are imposed, the levies on each class of property shall be in the same proportions as the maximums authorized.
WV Code § 11-8-14b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-14b. Levy of Additional Tax

The governing body of any municipality may impose any tax not theretofore levied, or may increase any tax theretofore levied, and may make said tax or increase effective as of the date of the adoption of the ordinance imposing or increasing said tax, or as of any date thereafter specified in the ordinance regardless of whether or not said tax or the increase thereof is included within the levy estimate for the current or ensuing fiscal year, provided for in section fourteen of this article: Provided, That when said tax or increase is not included within such levy estimate, such tax or increase shall not be imposed until such levy estimate is revised in accordance with the provisions of section twenty-six-a hereof. If such tax or increase is continued in effect during subsequent fiscal years, it shall thereafter be included in the levy estimate.
WV Code § 11-8-15 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-15. Certification of Municipal Levies

Within three days after the council of a municipality has laid the levies, its recording officer shall forward certified copies of the order laying the levies to the Tax Commissioner, the State Auditor and the officer whose duty it is to extend the levies.