West Virginia Code § 11-8-16

What order for election to increase levies to show; vote required; amount
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and continuation of additional levy; issuance of bonds.
A local levying body may provide for an election to increase the levies by entering on its
record of proceedings an order setting forth:
(1) The purpose for which additional funds are needed;
(2) The amount for each purpose;
(3) The total amount needed;
(4) The separate and aggregate assessed valuation of each class of taxable property within
its jurisdiction;
(5) The proposed additional rate of levy in cents on each class of property;
(6) The proposed number of years, not to exceed five, to which the additional levy applies;
(7) The fact that the local levying body shall or shall not issue bonds, as provided by this
section, upon approval of the proposed increased levy.
The local levying body shall submit to the voters within their political subdivision the
question of the additional levye at either a regularly scheduled primary or general election in
accordance with the requirements of §3-1-31 of this code. If at least 60 percent of the voters
cast their ballots in favoLr of the additional levy, the county commission or municipality may
impose the additional levy. If at least a majority of voters cast their ballot in favor of the
additional levy, the county board of education may impose the additional levy: Provided, That
any additional levy adopted by the voters, including any additional levy adopted prior to the
effective date of this section, shall be the actual number of cents per each $100 of value set
forth in the ballot provision, which number shall not exceed the maximum amounts
preWscribed in this section, regardless of the rate of regular levy then or currently in effect,
unless such rate of additional special levy is reduced in accordance with the provisions of
§11-8-6g of this code or otherwise changed in accordance with the applicable ballot
provisions. For county commissions, this levy shall not exceed a rate greater than seven and
fifteen hundredths cents for each $100 of value for Class I properties, and for Class II
properties a rate greater than twice the rate for Class I properties, and for Class III and IV
properties a rate greater than twice the rate for Class II properties. For municipalities, this
levy shall not exceed a rate greater than six and twenty-five hundredths cents for each $100
of value for Class I properties, and for Class II properties a rate greater than twice the rate
for Class I properties, and for Class III and IV properties a rate greater than twice the rate
for Class II properties. For county boards of education, this levy shall not exceed a rate
greater than twenty-two and ninety-five hundredths cents for each $100 of value for Class I
properties, and for Class II properties a rate greater than twice the rate for Class I
properties, and for Class III and IV properties a rate greater than twice the rate for Class II
properties.
Levies authorized by this section shall not continue for more than five years without
resubmission to the voters.
Upon approval of an increased levy as provided by this section, a local levying body may
immediately issue bonds in an amount not exceeding the amount of the increased levy plus
the total interest thereon, but the term of the bonds shall not extend beyond the period of
the increased levy.
Insofar as they might concern the issuance of bonds as providedu in this section, the
provisions of §13-1-3 and §13-1-4 of this code shall not apply.
In the event that a majority of the votes cast upon a question submitted pursuant to this
section at any primary election be against the questiona, the question may again be submitted
to the voters at the next succeeding general election.

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