Current through Register Vol. XLI, No. 50, December 13, 2024
Section 155-8-2 - Definitions2.1. Filing Office. -- As used herein, the term "Filing Office" shall mean the West Virginia State Auditor's Office, 1900 Kanawha Boulevard East, Building 1, Room W-100, Charleston, WV 25305.2.2. Good Cause. -- As used herein, the term "Good Cause" means a cause not reasonably foreseeable at the time at which it arose, circumstances which arise that are beyond the control of the levying body, or circumstances which, in the discretion of the Auditor, sufficiently excuse strict compliance with W. Va. Code § 11-8-9.2.3. Report. -- As used herein, the term "Report" means a report required to be filed by local levying bodies in accordance with W. Va. Code § 11-8-9, W. Va. Code § 11-8-10, and W. Va. Code § 11-8-12.2.4. State Auditor. -- As used herein, the term "State Auditor" means the West Virginia State Auditor, and any employee or agent thereof who is delegated responsibility for carrying out the provisions of this rule.