West Virginia Code § 13-1-1

Political divisions authorized to issue and sell bonds
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Any county, by and through its county court, either for and on behalf of the county or for and
on behalf of any magisterial district, or group of magisterial districts therein; any municipal
corporation, by and through its council or other governing body in lieu thereof; or any school
district, or any independent school district, by and through its Board of Education or other
fiscal body in lieu thereof, may issue and sell its bonds, in the manner and seubject to the
limitations and conditions hereinafter contained in this article.

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