Browse West Virginia
Read the original sections, or search by topic.
- W. Va. Code § 11-6H-7 · Effective date.
- W. Va. Code § 11-6I-1 · §11-6I-1.
- W. Va. Code § 11-6I-2 · §11-6I-2.
- W. Va. Code § 11-6I-3 · §11-6I-3.
- W. Va. Code § 11-6I-4 · §11-6I-4.
- W. Va. Code § 11-6I-5 · §11-6I-5.
- W. Va. Code § 11-6I-6 · §11-6I-6.
- W. Va. Code § 11-6I-7 · §11-6I-7.
- W. Va. Code § 11-6I-8 · §11-6I-8.
- W. Va. Code § 11-6I-9 · §11-6I-9.
- W. Va. Code § 11-6I-10 · §11-6I-10.
- W. Va. Code § 11-6I-11 · §11-6I-11.
- W. Va. Code § 11-6J-1 · Short title.
- W. Va. Code § 11-6J-2 · Definitions.
- W. Va. Code § 11-6J-3 · Valuation of certain specialized high-technology property.
- W. Va. Code § 11-6J-4 · Initial determination by county assessor.
- W. Va. Code § 11-6J-5 · Protest and appeal.
- W. Va. Code § 11-6J-6 · Effective date.
- W. Va. Code § 11-6J-7 · Report on economic benefit.
- W. Va. Code § 11-6K-1 · Time and basis of assessments; true and actual value; and returns of property to Tax Commissioner.
- W. Va. Code § 11-6K-2 · Definitions.
- W. Va. Code § 11-6K-3 · Form and manner of making return; failure to timely make return; penalties.
- W. Va. Code § 11-6K-4 · Review of returns; procuring information for tentative appraisals; tentative appraisals by Tax Commissioner; notification to taxpayers.
- W. Va. Code § 11-6K-5 · Informal petition to Tax Commissioner for review of tentative appraisals.
- W. Va. Code § 11-6K-6 · Final appraisal of industrial property and natural resources property by Tax Commissioner; appraisals sent to assessors; appeals of Tax Commissioner's appraisals.
- W. Va. Code § 11-6K-7 · Effective date.
- W. Va. Code § 11-6K-8 · Rules.
- W. Va. Code § 11-6L-1 · Short title.
- W. Va. Code § 11-6L-2 · Definitions.
- W. Va. Code § 11-6L-3 · Limited-time valuation of certain specialized wireless technology property.
- W. Va. Code § 11-6L-4 · Initial determination; protest and appeal.
- W. Va. Code § 11-6L-5 · Effective date.
- W. Va. Code § 11-6M-1 · Property Tax Treatment of Silicon and Silicon Carbide Manufacturing Equipment.
- W. Va. Code § 11-6M-2 · Rulemaking and Administration by Tax Commissioner.
- W. Va. Code § 11-6M-3 · Effective Date and Sunset Date.
- W. Va. Code § 11-6N-1 · Legislative findings and purpose.
- W. Va. Code § 11-6N-2 · Definitions.
- W. Va. Code § 11-6N-3 · Returns of property of high impact data centers to Board of Public Works.
- W. Va. Code § 11-6N-4 · Special Rules for Tax Distribution of High Impact Data Centers.
- W. Va. Code § 11-6N-5 · Termination.
- W. Va. Code § 11-7-1 · Collection of capitation taxes for tax year 1970; effective date; legislative intent.
- W. Va. Code § 11-8-1 · Declarations.
- W. Va. Code § 11-8-2 · Legislative findings.
- W. Va. Code § 11-8-3 · Purposes.
- W. Va. Code § 11-8-4 · Definition of taxing units.
- W. Va. Code § 11-8-5 · Classification of property for levy purposes.
- W. Va. Code § 11-8-5a · Classification of forestry property for levy purposes.
- W. Va. Code § 11-8-6 · Aggregate of taxes on different classifications; taxing units authorized to lay levies.
- W. Va. Code § 11-8-6a · Levies on each classification by Board of Public Works.
- W. Va. Code § 11-8-6b · Maximum levies on each classification by county courts; order of levies.
- W. Va. Code § 11-8-6c · Maximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues.
- W. Va. Code § 11-8-6d · Maximum levies on each classification by municipalities; order of levy.
- W. Va. Code § 11-8-6e · Effect on regular levy rate when appraisal results in tax increase; public hearings.
- W. Va. Code § 11-8-6f · Regular school board levy rate; creation and implementation of Growth County School Facilities Act; creation of Growth County School Facilities Act Fund.
- W. Va. Code § 11-8-6g · Effect on special levy rates when appraisal results in tax revenue increase; public hearings.
- W. Va. Code § 11-8-7 · Increase of current expense levies when debt levies not required.
- W. Va. Code § 11-8-8 · Levies by board of public works; certification.
- W. Va. Code § 11-8-9 · Meetings of local levying bodies.
- W. Va. Code § 11-8-10 · Levy estimate by county court; certification to Tax Commissioner and publication.
- W. Va. Code § 11-8-10a · Adjourned session of county court to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded indebtedness, second for indebtedness not bonded, then for current expenses.
- W. Va. Code § 11-8-11 · Certification of levy order; duties of clerk, assessor and collecting officer; delinquent lists.
- W. Va. Code § 11-8-12 · Levy estimate by board of education; certification and publication.
- W. Va. Code § 11-8-12a · Adjourned session of board of education to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded and other indebtedness and indebtedness not bonded, second for Permanent Improvement Fund, then for current expenses.
- W. Va. Code § 11-8-13 · Certification of levy order to Tax Commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies.
- W. Va. Code § 11-8-14 · Levy estimate by municipality; certification to Tax Commissioner and publication.
- W. Va. Code § 11-8-14a · Adjourned session of municipal governing body to hear objections; approval of levies by Tax Commissioner; first levy for bonded indebtedness and indebtedness not bonded, then for current expenses.
- W. Va. Code § 11-8-14b · Levy of additional tax.
- W. Va. Code § 11-8-15 · Certification of municipal levies.
- W. Va. Code § 11-8-16 · What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds.
- W. Va. Code § 11-8-16a · §11-8-16A.
- W. Va. Code § 11-8-17 · Special levy elections; notices; conduct of election; supplies; canvass of returns; form of ballot.
- W. Va. Code § 11-8-18 · Tax commissioner to furnish forms of statements and Attorney General to furnish forms for elections.
- W. Va. Code § 11-8-19 · §11-8-19.
- W. Va. Code § 11-8-19a · §11-8-19a.
- W. Va. Code § 11-8-20 · Levy apportioned to taxing district for current expense but not needed may be used for its debt purposes or passed on to lesser taxing district for debt purposes.
- W. Va. Code § 11-8-21 · Amount of levy, with consent of Tax Commissioner, when fiscal body required by law to levy for indebtedness, property within municipality not being subject to levy.
- W. Va. Code § 11-8-22 · Supersedeas to levy order; rescission or reversal; return of money collected; recovery by action.
- W. Va. Code § 11-8-23 · Statement of fiscal body when levies not sufficient to meet requirements of existing contractual indebtedness.
- W. Va. Code § 11-8-24 · Petition for review of findings of tax commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to Supreme Court of Appeals; refund if liens found excessive; recovery by action.
- W. Va. Code § 11-8-25 · Funds expended only for purposes for which raised.
- W. Va. Code § 11-8-25a · Right of county court to expend surplus funds for equalization and revaluation.
- W. Va. Code § 11-8-26 · Unlawful expenditures by local fiscal body.
- W. Va. Code § 11-8-26a · Revision of levy estimate.
- W. Va. Code § 11-8-27 · When indebtedness, contracts or drafts are void.
- W. Va. Code § 11-8-28 · Suit to recover unlawful expenditure or to cancel obligation.
- W. Va. Code § 11-8-29 · Personal liability of official participating in unlawful expenditure.
- W. Va. Code § 11-8-30 · Recovery of unlawful expenditure from participating official by action; costs.
- W. Va. Code § 11-8-31 · Criminal liability of official violating provisions of article; proceeding for removal.
- W. Va. Code § 11-8-31a · Recovery of attorneys' fees authorized.
- W. Va. Code § 11-8-32 · Publication.
- W. Va. Code § 11-8-33 · Exceptions as to fiscal year beginning July 1, 1961, and as to city of Huntington.
- W. Va. Code § 11-8A-1 · §11-8A-1.
- W. Va. Code § 11-9-1 · Short title; arrangement; classification.
- W. Va. Code § 11-9-2 · Application of this article.
- W. Va. Code § 11-9-2a · Criminal investigation division established; funding of same.
- W. Va. Code § 11-9-3 · Definitions.
- W. Va. Code § 11-9-4 · Failure to pay tax or file return or report.
- W. Va. Code § 11-9-5 · Failure to account for and pay over another's tax.
- W. Va. Code § 11-9-6 · Failure to collect or withhold tax.
- W. Va. Code § 11-9-7 · False statements to purchasers, lessees, or employees relating to tax.