West Virginia Code § 11-3-6

Statements of assessed valuations for municipalities and boards of
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education; extension of levies.
The assessor shall annually, not later than March 3, furnish to the recorder or clerk of the
city or town council of every incorporated city and town in the county and also to the
secretary of the board of Education of the county and to the state Board of Education, a
certified statement, showing in separate amounts the aggregate value of alle property, real
and personal, and of all property within each class as provided in section five, article eight of
this chapter, and the clerk of the county commission shall, in like fashiorn, certify the
aggregate value of all property assessed by the board of public works, or other board in lieu
thereof, in such city or district, as ascertained from the land and personal property books
and from the statement furnished by the Auditor to the county clerk of the value of property
assessed in such county by the board for the current year. t
The statement so furnished shall be taken, by the council of such city or town, as the proper
valuation of all property situated therein and liable for taxation for municipal purposes
notwithstanding any provisions which may be contained in the charter of any city or town.
Upon receiving such statement, the recorder osr clerk of the council, shall present the same
to the council at a meeting to be held for the purpose of making the estimate and laying the
levy as hereinafter required; and, as soon as the rate shall have been determined upon, the
recorder, or secretary of the councilg, shall furnish the officer whose duty it is to make out
the land and personal property books a certified copy of the order of such city or town
council fixing the rate of tax, aend such officer shall thereupon extend the tax against the
property situated in such city or town, in the land books and the personal property book of
the county, in separate Lcolumns in such books, which columns shall be headed with the
words: "Town, or city, tax for the town, or city, of ____________________."

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