§11-6G-9. Certification of levies to auditor.
(a) The clerk of the county commission 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
commission, 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.
(b) Such county levy rates shall be reported to the auditor
for use in the following taxable year's assessment pursuant to the
provisions of section eleven, article six-d of this chapter.
(c) For purposes of establishing the valuation rate to be supplied to the motor vehicles commissioner by the auditor and the
tax commissioner, the auditor shall use such figures and amounts as
are certified to him or her under this section one year in arrears.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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