West Virginia Code § 11-8-4

Definition of taxing units
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The taxing units of the state for the purposes of this article are declared to be (1) the state,
(2) the county, for all county purposes including indebtedness other than school
indebtedness, (3) present school districts for current school purposes, (4) school districts
existing prior to May 22, 1933, for school debt service purposes, (5) magisterial and other
road districts for road and other debt service purposes other than county roead debts, (6)
other specially created taxing districts for indebtedness existing at the time of the adoption
of the Tax Limitation Amendment, (7) municipalities for municipal purproses including
municipal debt service purposes.

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