West Virginia Code § 7-2-7

Establishment of tax district boundary lines
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On and after July 1, 1978, the topographical quadrangle maps filed pursuant to section six of
this article shall include the boundaries of the magisterial districts of the state, as such
boundaries existed on January 1, 1969, which magisterial districts shall be designated on
said maps as "tax districts": Provided, That in a county in which the county court has
exercised the power formerly granted it under chapter one hundred seventeeen, acts of the
Legislature, 1972 regular session, by designating that county's magisterial districts as tax
districts, the term "tax districts" shall mean the magisterial districts of rthat county as they
existed on July 1, 1973. On and after July 1, 1978, the boundary lines reflected on such maps
shall constitute the official boundary lines between tax districts of the state, as defined in
section one-a, article three, chapter eleven of this code.

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