{"data":{"id":"us-wv/w.-va.-code-16-12-10a","jurisdiction":"us-wv","citation":"W. Va. Code § 16-12-10a","heading":"Ultimate liability for tax or service charge.","body":"It is the intent of this article that the tax or service charge herein imposed by said board of trustees is a tax, the ultimate incidence of and liability for which shall be upon the property owner or ultimate consumer.","path":["CHAPTER 16. PUBLIC HEALTH.","ARTICLE 12. SANITARY DISTRICTS FOR SEWAGE DISPOSAL."],"source_url":"https://code.wvlegislature.gov/16-12-10A/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:23:29Z","sha256":"f26e666ff747eda2c80eb587ad96b81bdd9ced25de2f7f23ae0806be1e490903","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-16-12-10","next":"us-wv/w.-va.-code-16-12-11"},"notice":"GroundRules: Original legal text. Not legal advice."}