(A) (1) The City Clerk shall annually, not later than March 7, procure from the County Assessor a certified statement showing, in separate amount, the aggregate value of all real and personal property within the city which is subject to taxation by the city, and showing the classification of such property for tax purposes, as provided by W.Va. Code § 11-3-6.
(2) Upon procurement of such list from the County Assessor, the City Clerk shall place such list before the Council at its next regular meeting.
(B) (1) The City Clerk shall make out, on blanks provided for the purpose, all assessments, allowances and orders of the Council and shall place such forms into the hands of the City Collector and Treasurer for collection, charging him or her with all such forms and taking his or her receipts therefor.
(2) The City Clerk shall keep, in a well-bound book kept for that purpose, a full, accurate and complete list of taxes, water rents, fines, licenses and other orders placed by him or her into the hands of the City Collector and Treasurer.
(1991 Code, § 2-21)
Statutory reference:
Assessment of dogs, see W.Va. Code § 19-20-2
Classification of property for levy purposes, see W.Va. Code § 11-8-5
Providing that assessment of property for taxation by municipalities generally shall be governed by the provisions of W.Va. Code Chs. 11 and 11A, see W.Va. Code § 8-13-1