Collections
West Virginia Code

27

Letting Our Counties Act Locally Act

7-27-1Short title.7-27-2Purpose and findings.7-27-3Definitions.7-27-4Part II. County Road and Bridge Construction Projects.7-27-5Public hearing and notice requirements.7-27-6Finalization of road construction project plan.7-27-7Submission of road construction project plan to Commissioner of Highways; contents of application.7-27-8Application to Commissioner of Highways for approval of road construction project plans.7-27-9Requirement for referendum on final road construction project plan.7-27-10Amendment of road construction project plan.7-27-11Termination of road construction project plan.7-27-12Part III. Implementation of Road Construction Project Plan.7-27-13Joint road construction projects.7-27-14Creation of County Road Improvement Account.7-27-15Cash basis projects; issuance of road construction special revenue bonds by West Virginia Economic Development Authority.7-27-16Commissioner's authority over road construction projects accepted into the state road system; use of state road funds.7-27-17Qualifying a transportation project as a public improvement.7-27-18Reports by Commissioner of Highways.7-27-19Part IV. County Road Construction Special Revenue Bonds.7-27-20Trustee for bondholders; contents of trust agreement; pledge or assignment of revenues and funds.7-27-21Refunding bonds.7-27-22Obligations of the West Virginia Economic Development Authority undertaken pursuant to this article not debt of state, county, municipality or any political subdivision.7-27-23Negotiability of bonds issued pursuant to this article.7-27-24Exemption from taxation.7-27-25Personal liability; persons executing bonds issued pursuant to this article.7-27-26Cumulative authority as to powers conferred; applicability of other statutes and charters; bonds issued pursuant to this article.7-27-27Part V. County Transportation Sales and Use Taxes.7-27-28Counties authorized to impose county transportation sales and use taxes.7-27-29Notification of Tax Commissioner, Auditor and Treasurer.7-27-30State level administration of county transportation sales and use taxes required; fee for services.7-27-31County transportation sales tax collected from purchaser.7-27-32Payment of county transportation use tax.7-27-33County transportation sales and use taxes in addition to other taxes.7-27-34Credit for sales tax paid to another county.7-27-35Sourcing rules for county transportation sales and use taxes.7-27-36Application of state consumers sales and service tax provisions.7-27-37Application of West Virginia Tax Procedure and Administration Act.7-27-38Application of West Virginia Tax Crimes and Penalties Act.7-27-39Local rate and boundary changes.7-27-40Deposit of county transportation sales and use taxes; payment to Division of Highways.7-27-41Effective date of county transportation sales and use tax.7-27-42Early retirement of special revenue bonds; termination of county transportation sales and use taxes; excess funds.7-27-43Part VI. Miscellaneous.7-27-44Public officials exempt from personal liability.7-27-45Severability.