West Virginia § 8-6-6 Duties as to ad valorem taxes for municipal purposes on properties in newly annexed areas

West Virginia Statutes

§ 8-6-6 — Duties as to ad valorem taxes for municipal purposes on properties in newly annexed areas

West Virginia § 8-6-6

Ch. 8MUNICIPAL CORPORATIONS

Art. 6ANNEXATION

This text of West Virginia § 8-6-6 (Duties as to ad valorem taxes for municipal purposes on properties in newly annexed areas) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 8-6-6 (2026).

Text

Upon the effective date of any annexation under the provisions of this article, it shall be the duty of the governing body of the municipality to notify the county assessor of such annexation, and upon being so notified, it shall be the duty of such assessor to see to it that the properties situate within the newly annexed area are assessed with the municipal ad valorem taxes for the current fiscal year and subsequent fiscal years or the ensuing and subsequent fiscal years, depending upon the date of notification to such assessor.

Free access — add to your briefcase to read the full text and ask questions with AI

Upon the effective date of any annexation under the provisions of this article, it shall be the duty of the governing body of the municipality to notify the county assessor of such annexation, and upon being so notified, it shall be the duty of such assessor to see to it that the properties situate within the newly annexed area are assessed with the municipal ad valorem taxes for the current fiscal year and subsequent fiscal years or the ensuing and subsequent fiscal years, depending upon the date of notification to such assessor.