WVC 13 - 1 - 1
§13-1-1. Political divisions authorized to issue and sell bonds.
Any county, by and through its county court, either for and
on behalf of the county or for and on behalf of any magisterial
district, or group of magisterial districts therein; any
municipal corporation, by and through its council or other
governing body in lieu thereof; or any school district, or any
independent school district, by and through its board of
education or other fiscal body in lieu thereof, may issue and
sell its bonds, in the manner and subject to the limitations and
conditions hereinafter contained in this article.