West Virginia Code § 11-8-12

Levy estimate by board of education; certification and publication
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Each board of education shall, at the session provided for in section nine of this article, if the
laying of a levy has been authorized by the voters of the district under article nine, chapter
eighteen of the code, ascertain the condition of the fiscal affairs of the district, and make a
statement setting forth:
(1) The amount due, and the amount that will become due and collectible during the current
fiscal year except from the levy of taxes to be made for the year;
(2) The interest, sinking fund and amortization requirements foru the fiscal year of bonded
indebtedness legally incurred upon a vote of the people, as provided by law, by any school
district existing prior to May 22, 1933, before the adoption of the Tax Limitation
Amendment;
(3) Other contractual indebtedness not bonded, legally incurred by any such school district
existing prior to May 22, 1933, before the adoptionl of the Tax Limitation Amendment, owing
by such district; s
(4) The amount to be levied for the permanient improvement fund;
(5) The total of all other expenditures to be paid out of the receipts for the current fiscal
year, with proper allowance for delinquent taxes, exonerations and contingencies;
(6) The amount of such total to be raised by the levy of taxes for the current fiscal year;
(7) The proposed rate of levy in cents on each $100 assessed valuation of each class of
property;
(8) The separate and aggregate amounts of the assessed valuation of real, personal and
public utility property within each class.
The secretary of the board shall forward immediately a certified copy of the statement to the
Auditor and shall publish the statement immediately. The session shall then stand adjourned
until the third Tuesday in April, at which time it shall reconvene except where otherwise
permitted by section nine of this article: Provided, That no provision of this section or
section nine of this article may be construed to abrogate any requirement imposed on the
board of education by article nine-b, chapter eighteen of this code.

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