There is a newer version of the West Virginia Code
2014 West Virginia Code
CHAPTER 16. PUBLIC HEALTH
ARTICLE 12. SANITARY DISTRICTS FOR SEWAGE DISPOSAL.
§16-12-10a. Ultimate liability for tax or service charge.
WV Code § 16-12-10a (2014) What's This?
It is the intent of this article that the tax or service charge herein imposed by said board of trustees is a tax, the ultimate incidence of and liability for which shall be upon the property owner or ultimate consumer.
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