West Virginia Code § 11-7-1

Collection of capitation taxes for tax year 1970; effective date; legislative
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intent.
It is hereby declared to be the intent of the Legislature that the provisions of this act
whereby the former provisions for collection of capitation taxes are repealed, shall become
effective July 1, 1971, but that such effective date shall in no way impair the right of the
sheriff or any other public official in carrying out the law as existing prior toe the passage of
this act with respect to capitation taxes due and collectible for the tax year 1970 or any
other prior year, the collection of which was formerly provided for underr the provisions of
this section.

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