11-8-1 Declarations
11-8-2 Legislative findings
11-8-3 Purposes
11-8-4 Definition of taxing units
11-8-5 Classification of property for levy purposes
11-8-6 Aggregate of taxes on different classifications; taxing units authorized to lay levies
11-8-6a Levies on each classification by Board of Public Works
11-8-6b Maximum levies on each classification by county courts; order of levies
11-8-6c Maximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues
11-8-6d Maximum levies on each classification by municipalities; order of levy
11-8-6e Effect on regular levy rate when appraisal results in tax increase; public hearings
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
11-8-6g Effect on special levy rates when appraisal results in tax revenue increase; public hearings
11-8-7 Increase of current expense levies when debt levies not required
11-8-8 Levies by board of public works; certification
11-8-9 Meetings of local levying bodies
11-8-10 Levy estimate by county court; certification to Tax Commissioner and publication
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
11-8-11 Certification of levy order; duties of clerk, assessor and collecting officer; delinquent lists
11-8-12 Levy estimate by board of education; certification and publication
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 cur
11-8-13 Certification of levy order to Tax Commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies
11-8-14 Levy estimate by municipality; certification to Tax Commissioner and publication
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
11-8-14b Levy of additional tax
11-8-15 Certification of municipal levies
11-8-16 What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds
11-8-17 Special levy elections; notices; conduct of election; supplies; canvass of returns; form of ballot
11-8-18 Tax commissioner to furnish forms of statements and Attorney General to furnish forms for elections
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
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
11-8-22 Supersedeas to levy order; rescission or reversal; return of money collected; recovery by action
11-8-23 Statement of fiscal body when levies not sufficient to meet requirements of existing contractual indebtedness
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
11-8-25 Funds expended only for purposes for which raised
11-8-25a Right of county court to expend surplus funds for equalization and revaluation
11-8-26 Unlawful expenditures by local fiscal body
11-8-26a Revision of levy estimate
11-8-27 When indebtedness, contracts or drafts are void
11-8-28 Suit to recover unlawful expenditure or to cancel obligation
11-8-29 Personal liability of official participating in unlawful expenditure
11-8-30 Recovery of unlawful expenditure from participating official by action; costs
11-8-31 Criminal liability of official violating provisions of article; proceeding for removal
11-8-31a Recovery of attorneys’ fees authorized
11-8-32 Publication
11-8-33 Exceptions as to fiscal year beginning July 1, 1961, and as to city of Huntington
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Terms Used In West Virginia Code > Chapter 11 > Article 8 - Levies

  • Agriculture: means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock. See West Virginia Code 11-5-3
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Employed exclusively: means that the preponderant and the sole gainful use is for the designated purpose. See West Virginia Code 11-5-3
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Grazing: means the use of land for pasturage. See West Virginia Code 11-5-3
  • Horticulture: means plant production of every character except forestry. See West Virginia Code 11-5-3
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Personal property: All property that is not real property.
  • personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Producer: means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman. See West Virginia Code 11-5-3
  • Products of agriculture: means those things the existence of which follows directly from the activity of agriculture, horticulture or grazing, including dairy, poultry, bee and any other similar products, whether in the natural form or processed as an incident to the marketing of the raw material. See West Virginia Code 11-5-3
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
  • Town: includes a city, village or town, and the word "council" any body or board, whether composed of one or more branches, which is authorized to make ordinances for the government of a city, town, or village. See West Virginia Code 2-2-10
  • Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.