§11-3-1a. Magisterial districts as tax districts; legislative
findings; terms defined.
The Legislature recognizes that several counties have
redistricted their magisterial districts in order to achieve as
nearly as practicable equal numbers of population within each such
district; that if the land books and personal property books of any
such county must be changed following each such redistricting so as
to reflect the newly established districts, very substantial costs
to the counties would be occasioned thereby; that if the land books
must be changed following each such redistricting so as to reflect
the newly established districts, problems would arise in searching
and abstracting titles to real property; and that there is no
reason to require the land books and personal property books of a
county for tax purposes to be on a magisterial district basis as
such districts are established for voting purposes. Consequently,
the terms "tax district" or "district," or the plural thereof, as
used in this chapter, shall mean the magisterial district or
districts and the subdivisions thereof as the same existed in any
county on the first day of January, one thousand nine hundred
That in a county in which the county court
has exercised the power formerly granted it under chapter one
hundred seventeen, acts of the Legislature, regular session, one
thousand nine hundred seventy-two, by designating that county's
magisterial districts as tax districts, the term "tax districts"
shall mean the magisterial districts of that county as they existed on the first day of July, one thousand nine hundred seventy-three.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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