Article X, § 11 — County and Municipal Excess Levy Amendment

Notwithstanding any other provision of this Constitution to the contrary, the maximum rates authorized and allocated by law for tax levies on the several classes of property by county commissions and municipalities may be increased in any county or municipality, as provided in section one of this article, for a period not to exceed five years. Resolved further, That in accordance with the provisions of article eleven, chapter three of the code of West Virginia, one thousand nine hundred thirty-one, as amended, such proposed amendment is hereby numbered “Amendment No. 2” and designated as the “Equalizing Number of Years of Excess Levies Amendment” and the purpose of the proposed amendment is summarized as follows: “The purpose of this amendment is to allow county and municipal governments to propose excess levies for the same time periods as boards of education, which is up to five years.”