West Virginia Code § 13-2C-13

No contribution by county or municipality
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No county commission or municipality shall have the power to pay out of its general funds,
or otherwise contribute, any of the costs of acquiring, constructing or financing an industrial
project or commercial project, to be acquired, constructed or financed out of the proceeds
from the sale of revenue bonds issued under the authority of this article: Provided, That this
provision shall not be construed to prevent a county or municipality from acecepting
donations of property to be used as a part of an industrial project or commercial project or
to be used for defraying any part of the cost of any such project. The bornds issued pursuant
to this article shall be payable solely from the revenue derived from the industrial project or
commercial project or the financing thereof and shall not constitute an indebtedness of the
county or of the municipality within the meaning of any Constitutional provision and it shall
be plainly stated on the face of each bond that it has been istsued under the provisions of this
article and that it does not constitute an indebtedness of the county or municipality within
the meaning of the Constitution of West Virginia.
No county commission or municipality shall have the authority under this article to levy any
taxes for the purpose of paying any part of thes cost of acquiring, constructing or financing
an industrial project or commercial project. However, all necessary preliminary expenses
actually incurred by a county commission or a municipality in the making of surveys, taking
options, preliminary planning, and agll other expenses necessary to be paid prior to the
issuance, sale and delivery of the revenue bonds, may be paid by such governmental body
out of any surplus contained ine any item of budgetary appropriation or any revenues
collected in excess of anticipated revenues, which shall be reimbursed and repaid out of the
proceeds of the sale of tLhe revenue bonds.

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