West Virginia Code § 11-8-3

Purposes
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In order that the revenue to be derived from taxes to be assessed upon real and personal and
public utility property throughout the state may be apportioned among the levying units of
the state in such manner that the said apportionment shall not exceed the maximum levies
that may be assessed upon each respective class of property as defined by the Tax Limitation
Amendment, and e
In order, further, that the taxes to be assessed shall be levied and collected with uniformity
coextensive with the territory of the taxing unit within which such taxes are to be levied and
collected, without interference by one taxing unit with the right uof another such unit to levy
and collect taxes for its purposes and within its territorial extent, and
In order, further, that the taxing units throughout the state may be furnished with the means
of providing (1) the sinking fund and interest requirements of their now existing
indebtedness, and (2) the requirements of their respective current operating expenses, this
article is hereby enacted. l
The purpose of this article is to provide the maximum rates for the levies which may be laid
by the several taxing units in the state withiin the limitations of the Tax Limitation
Amendment and to provide for the agpplication of the taxes derived therefrom first to the
payment of legal contractual indebtedness and then to the maintenance of indispensable
governmental functions as herein provided.

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