West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-08 - Revision Of levy estimates
Section 110-8-3 - Municipalities

Universal Citation: 110 WV Code of State Rules 110-8-3

Current through Register Vol. XLI, No. 38, September 20, 2024

3.1. The Levy Estimate of a municipality may be revised subsequent to approval by the State Tax Commissioner by submitting a written request for such revision. The written request shall set forth the items to be revised or added. In the event of the imposition of a new or additional non ad valorem tax, a copy of the adopted ordinance and a statement setting forth the amount of estimated revenue, along with a schedule of expenditures, shall be enclosed with the written request for revision.

3.2. Surplus revenues not anticipated in the original Levy estimate may be expended by submitting a written request to the State Tax Commissioner, setting forth the surplus amounts and a schedule of proposed expenditures.

3.3. In any revision of a levy estimate subsequent to approval by the State Tax Commissioner of the original levy estimate, revenues and expenditures must be kept in balance.

3.4. Such revisions shall not be final unless, and until, the revisions are approved in writing by the State Tax Commissioner.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.