West Virginia § 8-13-1 - General property and benefit taxes.
Full text of West Virginia West Virginia Code § 8-13-1 — General property and benefit taxes., with citation guidance and answers to common questions.
§ 8-13-1. General property and benefit taxes.
Every municipality shall have plenary power and authority:
(1) To levy and collect taxes on real and personal property for any municipal purpose within the limitations and subject to the classifications prescribed by the Constitution and the general law of this state; and the assessment, levy and collection of such taxes shall be governed by the provisions of chapters eleven and eleven-a of this code; and
(2) To finance public improvements by the levy and collection of special assessments or other benefit taxes in the manner and to the extent permitted by article eighteen of this chapter and by any other general law. The entire cost of sidewalk construction, including curbing, may be imposed upon the owners of abutting property and made a lien thereon which shall have priority over all other liens except tax liens.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 8-13-1
What does West Virginia Code § 8-13-1 cover?
Section 8-13-1 ("General property and benefit taxes.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 8-13-1?
A common citation format is "West Virginia Code § 8-13-1" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 8-13-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.