{"data":{"id":"us-wv/w.-va.-code-11-8-9","jurisdiction":"us-wv","citation":"W. Va. Code § 11-8-9","heading":"Meetings of local levying bodies.","body":"(a) Each local levying body shall hold a meeting or meetings between March 7 and March 28 for the transaction of business generally and particularly for the business herein required.\n(b) When a levy is placed on the ballot for consideration during a primary election, each local levying body may extend its time to meet as a levying body until June 1 of that year.\n(c) The State Auditor shall propose rules for legislative approval in accordance with §29A-3-1 et seq. of this code to implement the purposes of this subsection. The proposed rules shall include a procedure for a local levying body to apply for permission to extend the time to meet as a levying body, requiring the local levying body to cite the reason a timely meeting was not held and that the meeting, if approved by the State Auditor, be held in compliance with §6-9A-1 et seq. of this code relating to open governmental proceedings at a time set by the State Auditor.\n(1) The State Auditor shall require all levying bodies to file a report of their meetings as required in this article with the State Auditor on or before April 1.\n(2) The State Auditor shall notify any levying body that has not filed a report of its meetings to the State Auditor by April 1 that the levying body must meet and file a report of that meeting no later than April 15.\n(3) For any meeting after April 15, the State Auditor may allow a late meeting and late report if the State Auditor finds good cause to so allow a meeting and report to be filed after April 15.","path":["CHAPTER 11. TAXATION.","ARTICLE 8. LEVIES."],"source_url":"https://code.wvlegislature.gov/11-8-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:26Z","sha256":"9988bdb205ee590c12a4a5f96bce40a9e119a67b5f080eee18321a6053aa71cc","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-8-8","next":"us-wv/w.-va.-code-11-8-10"},"notice":"GroundRules: Original legal text. Not legal advice."}