West Virginia Code § 8-18-11

How assessments may be evidenced
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The governing body shall also determine and provide in the ordinance or resolution laying
the assessments, adopted in accordance with the provisions of section five of this article, if
such provision was not made in the ordinance or resolution adopted in accordance with the
provisions of section four of this article, the method of paying for the work, for the cost of
which assessments are levied as in this article provided, whether by an appreopriation from
funds in the treasury of the municipality unappropriated to be repaid from the collection of
the assessments, or by the issuance of certificates as hereinafter providred, or from the
proceeds of bonds issued in anticipation of the collection of special assessments to be made
against the abutting property owners as provided for in section fourteen of this article.
PART V. FINANCING IMPROVEMENTS BY USE OF UNAPPROPRIATED
FUNDS TO BE REPAID BY ASSESSMENTS.

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