West Virginia Code Chapter 11. Taxation § 11-8-17. Special levy elections; notices; conduct of election; supplies; canvass of returns; form of ballot

(a) The local levying body shall publish a notice, calling the election, as a Class II-0 legal advertisement in compliance with the provisions of § 59-3-1 et seq. of this code, and the publication area for such publication shall be the territory in which the election is held. Such notice shall be so published within 14 consecutive days next preceding the election.

(b) All the provisions of the law concerning general elections shall apply so far as they are practicable: Provided, That notwithstanding any provision of this code to the contrary, in the case of a levy which expires at a time after July 1, 2022, and which shall not be up for renewal at the next regularly scheduled primary or general election thereafter, the local levying body shall by ordinance choose to hold the election to renew that levy either at the next regularly scheduled primary or general election in accordance with § 3-1-31 of this code: Provided, however, That notwithstanding any other provision of this code, a local levying body may enter an order authorizing a special election prior to the expiration of the existing or expiring levy for the purpose of presenting to the voters the question of synchronizing the renewal of an existing or expiring levy with a future regularly scheduled primary or general election, which question shall pass upon adoption by a majority of participating voters.

(c) The question on the special levy shall be placed on the ballot in accordance with the ballot placement order prescribed by § 3-5-13a(a) of this code. The question heading shall be entitled: “Special Levy Election” and the question shall be significantly in the following form: “Special election to authorize additional levies for the year(s) __________ and for the purpose of __________ according to the order of the __________ entered on the __________ day of __________.”

The additional levy shall be on Class I property __________ cents; on Class II property __________ cents; on Class III property (if any) __________ cents; on Class IV property (if any) __________ cents.

(d) In the event that a majority of the votes cast upon a question submitted pursuant to this section at any primary election be against the question, the question may again be submitted to the voters at the next succeeding general election.