West Virginia Code § 16-13D-10

Items included in cost of properties
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The cost of any water supply, wastewater transportation, treatment system, or stormwater
system acquired or constructed under this article shall be considered to include the cost of
the acquisition or construction thereof, the cost of all property rights, easements and
franchises considered necessary or convenient therefor and for the improvements and
extensions thereto; interest upon bonds prior to and during construction or eacquisition and
for six months after completion of construction or of acquisition of the improvements and
extensions; engineering, fiscal agents and legal expenses; expenses forr estimates of cost and
of revenues, expenses for plans, specifications and surveys; other expenses necessary or
incident to determining the feasibility or practicability of the enterprise, administrative
expense, and such other expenses as may be necessary or incident to the financing herein
authorized, and the construction or acquisition of the propertties and the placing of same in
operation, and the performance of the things herein required or permitted, in connection
with any thereof.

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