WVC 19 - 21 - 18
§19-21-18. Levying of tax to pay costs of completion; tax lien.
After the lists of lands and other property, with the
assessed benefits and the decree and judgment of court, have been
filed in the office of the clerk of the county court of each
county in which any of such lands are situate, as provided in
section fifteen of this article, then the board of supervisors
shall without any unnecessary delay, levy a tax of such portion
of such benefits on all lands and other property in the district
to which benefits have been assessed as may be found necessary by
the board of supervisors to pay the costs of the completion as
shown in "the plan for reclamation" and in carrying out the
objects of such district, plus ten percent of such total amount
for emergencies. The taxes so levied shall be a lien upon all
the real property in the district from the time the same is
levied, and shall be entitled to preference over all demands,
encumbrances, executions or liens whatsoever except state and
county taxes, and shall continue until such taxes, with any
penalty and costs that may accrue thereon, shall have been paid.
The tax shall be apportioned to and levied on each tract of land
or other property in such district in proportion to the benefits
assessed and not in excess thereof, and in case bonds are issued
as hereinafter provided, then the amount of the interest, as
estimated by the board of supervisors, which will accrue on such
bonds shall be included and added to such tax, but the interest
to accrue on account of the issuing of such bonds shall not be
construed as a part of the costs of construction in determining
whether or not the expenses and costs of making such improvements are or are not equal to or in excess of the benefits assessed.
Within thirty days after the assessment of benefits is made and
the amount of taxes to be levied against each piece of property
has been determined, the property owners shall have the privilege
of paying such taxes in full. The secretary of the board of
supervisors, as soon as such total tax is levied, shall, at the
expense of the district, prepare a list of all taxes levied, in
the form of a well-bound book, which book shall be indorsed and
named "drainage tax record of ...............................
drainage district .....................," which indorsement shall
also be printed or written at the top of each page in such book
and shall be signed and certified by the president and secretary
of the board of supervisors, attested by the seal of the
district, and the same shall thereafter become a permanent record
in the office of the secretary.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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