(a) When Council reconvenes on the third Tuesday in April, it shall proceed in a manner similar in all respects to that provided by West Virginia Code 11-8-10a, for County Courts in hearing objections to proposed levies and in revising such levies.
(b) Council shall not finally enter any levy until it has been approved in writing by the State Tax Commissioner. After receiving such approval, Council shall enter the statement as approved in its record of proceedings, together with the written approval.
(c) Council shall levy as many cents per hundred dollars ($100.00) assessed valuation on each class of property in the Town as will produce the amounts, according to the last assessment, shown to be necessary by the statement in the following order:
(1) First, for the bonded debt and for the contractual debt not bonded, if any;
(2) Second, for general current expenses.
(d) The rates of levy for each purpose shall not exceed the amounts fixed by law unless another rate is authorized by the Tax Commissioner according to law. When less than the maximum levies are imposed, the levies on each class of property shall be in the same proportions as to maximums authorized.
(Ord. 1973 Code §2-19)