West Virginia Code 11-8-26a – Revision of levy estimate
Current as of: 2023 | Check for updates
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The Tax Commissioner shall, by uniform regulations, provide for the revision of the levy estimate of a county court or municipality to permit expenditures for purposes for which no appropriation or an insufficient appropriation was made in the annual levy estimate as approved by the Tax Commissioner. The revision shall be made only with the prior written approval of the Tax Commissioner.
Terms Used In West Virginia Code 11-8-26a
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10