There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-29. Levies to be based only on values ascertained.
§11-3-29. Levies to be based only on values ascertained.Taxes for county, district, independent school district and municipal purposes shall be levied only upon the value of property ascertained under the provisions of this chapter.
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