In view of the adoption of section one-a, amending article X of the constitution of West Virginia, at the general election held on the fourth day of November, one thousand nine hundred fifty-eight, without any saving clause therein, and in order to give effect to the mandate of the people of the state, it is the intent and purpose of the Legislature to, and it hereby does, release all ad valorem taxes, interest, and charges on bank deposits and money unless an assessment therefor shall have been made, as provided in article three of this chapter, prior to the fourth day of November, one thousand nine hundred fifty-eight.
W. Va. Code § 11-5-10a