W. Va. Code R. § 110-8-2

Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-8-2 - County Courts
2.1. The levy estimate of a county court may be revised subsequent to approval by the State Tax Commissioner by submitting a written request for such revision, setting forth the items to be revised or added.
2.2. Surplus revenues not anticipated in the original levy estimate may be expanded by submitting a written request to the State Tax Commissioner, setting forth the surplus amounts and a schedule of proposed expenditures.
2.3. 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.
2.4. Such revision shall not be final unless, and until, the revisions are approved in writing by the State Tax Commissioner.

W. Va. Code R. § 110-8-2