WVC 17 - 10 - 23
§17-10-23. Levy tax on property outside municipalities.
The county court of each county may levy a tax on all
property situated outside of municipalities as follows: On class
one property, as defined by law, not to exceed twelve and one-
half cents on the one hundred dollars' valuation, and on class
two property, as defined by law, not to exceed twenty-five cents
on the one hundred dollars' valuation. The levy tax shall be
collected by the sheriff and the proceeds thereof shall be paid
into the state treasury and credited to the road fund for the
benefit of and to be expended for the maintenance, repair,
construction and reconstruction of the roads of the county,
outside of municipalities, in which the tax was raised.