West Virginia Code § 2-2-4

Month; year; fiscal year
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In a statute the word "month" shall mean a calendar month, and the word "year" a calendar
year; and the word "year" alone shall be equivalent to the expression "year of our Lord." The
fiscal year for the state, all counties, all districts, all municipalities, all school districts, all
other political subdivisions, and all bodies or officers, collecting or disbursing public funds,
shall begin on July 1, and end on June 30. e

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