WVC 11 - 7 - 1
§11-7-1. Collection of capitation taxes for tax year 1970;
effective date; legislative intent.
It is hereby declared to be the intent of the Legislature that
the provisions of this act whereby the former provisions for
collection of capitation taxes are repealed, shall become effective
July one, one thousand nine hundred seventy-one, but that such
effective date shall in no way impair the right of the sheriff or
any other public official in carrying out the law as existing prior
to the passage of this act with respect to capitation taxes due and
collectible for the tax year one thousand nine hundred seventy or
any other prior year, the collection of which was formerly provided
for under the provisions of this section.