WEST VIRGINIA CODE
WVC 11-6-14
§11-6-14. Certification of levies to auditor.
The clerk of the county court of every county in which any
property lies which was so assessed shall, within thirty days after
the county and district levies are laid by such court, certify to
the auditor the amount levied upon each one hundred dollars' value
of the property of each class in the county for county purposes,
and on each one hundred dollars of the value of the property of
each class in each magisterial district for the district purposes.
It shall be the duty of the secretary of the board of education of
every school district and independent district in which any part of
the property lies, within thirty days after the levies are laid
therein for free school and building purposes, or either, to
certify to the auditor the amount so levied on each one hundred
dollars' value of the property of each class therein for each of
such purposes; and it shall be the duty of the recorder, clerk or
other recording officer of every municipal corporation in which any
part of the property lies, within the same time, after levies are
laid therein for any of the purposes authorized by law, to certify
to the auditor the amount levied upon each one hundred dollars'
value of the property of each class therein for each and every
purpose.
Note: WV Code updated with legislation passed through the 2012 1st Special Session