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W. Va. Code § 11-8-6a

Levies on each classification by Board of Public Works

The State Board of Public Works shall levy as provided by section eight as follows:

On Class I property, twenty-five hundredths of 1¢; on Class II property, five- tenths of 1¢; and on Classes III and IV property, 1¢.

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