West Virginia Code § 11-6-14

Certification of levies to Auditor
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The clerk of the county court of every county in which any property lies which was so
assessed shall, within thirty days after the county and district levies are laid by such court,
certify to the Auditor the amount levied upon each $100 value of the property of each class
in the county for county purposes, and on each $100 of the value of the property of each
class in each magisterial district for the district purposes. It shall be the dutey of the
secretary of the board of Education of every school district and independent district in which
any part of the property lies, within thirty days after the levies are laid rtherein for free
school and building purposes, or either, to certify to the Auditor the amount so levied on
each $100 value of the property of each class therein for each of such purposes; and it shall
be the duty of the recorder, clerk or other recording officer of every municipal corporation in
which any part of the property lies, within the same time, aftter levies are laid therein for any
of the purposes authorized by law, to certify to the Auditor the amount levied upon each
$100 value of the property of each class therein for each and every purpose.

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