West Virginia Code § 7-11B-24

Tax increment financing obligations -- special fund for repayment
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(a) Tax increment financing obligations issued by a county commission or municipality are
payable out of the tax increment financing fund created for each development and
redevelopment district created under this article.
(b) The county commission or municipality issuing the tax increment financing obligations
shall irrevocably pledge all or part of the tax increment financing fund to the payment of the
obligations. The tax increment financing fund, or the designated part thereof, may thereafter
be used only for the payment of the obligations and their interest until they have been fully
paid. u
(c) A holder of the tax increment financing obligations shall have a lien against the tax
increment financing fund for payment of the obligations and interest on them and may bring
suit to enforce the lien.
(d) A county commission or municipality may issuel and secure additional bonds payable out
of the tax increment fund created for each devselopment or redevelopment district created
under this article, which bonds may rank on a parity with, or be subordinate or superior to,
other bonds issued by the county commissiion or municipality from each such tax increment
fund. g

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