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W. Va. Code § 11-8-15

Certification of municipal levies

Within three days after the council of a municipality has laid the levies, its recording officer shall forward certified copies of the order laying the levies to the Tax Commissioner, the State Auditor and the officer whose duty it is to extend the levies.

Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.