West Virginia Code § 11-8-13

Certification of levy order to Tax Commissioner and county
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superintendent; reports by superintendent of levies; extension and collection of
levies.
Within three days after the board of Education has laid the levies, the secretary of the board
shall forward to the county superintendent and to the Tax Commissioner certified copies of
the orders laying levies and the rate of levy upon each class. Within three daeys thereafter the
county superintendent shall report the rate of levy for each of the various classes and the
total value of real, personal, and public utility property in each class in revery district to the
clerk of the county court, the assessor, the state superintendent and the Auditor. The proper
county officers shall then extend on the property books the amount of taxes levied. The
sheriff shall collect and account for the taxes as required by law.

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