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description:
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Tax District Boundaries: Official tax district boundary lines adopted by the WV Legislature in 1978 as a general reference to delineate rural tax district boundaries. The boundaries were drawn from 1:24,000-scale USGS topographic maps in 1978 and coincide with county magisterial districts as of July 1, 1973. Unlike magisterial districts that are realigned every ten years following the census, the tax district boundary does not follow equal representation requirements. In 1978 the West Virginia Geologic and Economical Survey published six 1:500,000-scale maps delineating official county and tax district boundary lines for the State. In 1996 the West Virginia Department of Tax and Revenue, Property Tax Division, converted the 1978 source maps into a digital format and added descriptive attributes for each tax district. In October of 2003, the WV GIS Technical Center appended 24K DLG boundary files and lines drawn from 24K DRGs into a statewide 24K Tax District Boundary dataset. In 2017, WVGISTC has appended this file with parcel data or Census Populated Places boundaries for missing tax districts. |