§8-13B-3 Definitions. - West Virginia Statutes

§8-13B-3. Definitions.
For purposes of this article, the term:

(1) "Committee" or "Council" means the committee established in subdivision (3), subsection (d), section eighteen-a, article twenty-two, chapter twenty-nine of this code;

(2) "District" means a downtown redevelopment district created pursuant to this article;

(3) "District board" means a district board created pursuant to section ten of this article;

(4) "Downtown property" means any taxable or exempt real property which is classified for ad valorem real property tax purposes as Class IV;

(5) "Gross annual district tax revenue amount" means the total amount of consumers sales and service tax actually remitted to the tax commissioner by vendors maintaining places of business within the district with respect to sales made and services rendered by such vendors from a location within the district for the twelve full calendar months immediately preceding the filing of an application pursuant to section seven of this article;

(6) "Municipality" means a municipal corporation recognized as such in chapter eight of this code; and

(7) "Redevelopment expenditures" means payments for governmental functions, programs, activities, facility construction, improvements and other goods and services which a district board is authorized to perform or provide under section five of this article.