There is hereby adopted by reference, as if fully set forth herein, the provisions of West Virginia Code, Chapter 11, Article 10, relating to procedure and administration, whereby references to the State Tax Commissioner shall be deemed to be references to the Director of Finance of the City of Moundsville, and references to the State of West Virginia shall be deemed to be references to the City of Moundsville. Said provisions may be utilized by the Director of Finance, at his option, to resolve matters not sufficiently addressed in this article. This article shall control wherever the adopted state provisions are in conflict with the provisions set forth in this article. Additionally, the Finance Director may employ the administrative rules of the State tax department to assist in resolving issues not covered herein.
(Ord. 1-7-03.)