West Virginia Code § 11-8-7

Increase of current expense levies when debt levies not required
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If the allocation made to a taxing unit for the purposes of debt incurred prior to the adoption
of the Tax Limitation Amendment is not required, in whole or in part, for the purposes of
such debt, the governing body may, with the prior written approval of the Tax
Commissioner, increase the rates allocated for general current expenses by the amount not
required for debt purposes. e

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