and a hotel occupancy tax on lodging places in the city. Although the Department of Tax and Revenue plays a major role in the administration of this tax, less than half of one percent of the property tax collected goes to state government. The primary beneficiaries of the property tax are county boards of education. Property taxes are paid to the sheriff of each of the state's 55 counties. Each county and municipality can impose its own rates of property taxation within the limits set by the West Virginia Constitution. The West Virginia legislature sets the rate of tax of county boards of education. This rate is used by all county boards of education statewide. However, the total tax rate for county boards of education may differ from county to county because of excess levies. The Department of Tax and Revenue supervises and otherwise assists counties and municipalities in their work of assessment and tax rate determination. The total tax rate is a combination of the tax levies from four state taxing authorities: state, county, schools and municipal. This total tax rate varies for each of the four classes of property, which consists of personal, real and intangible properties. Property is assessed according to its use, location and value as of July 1. WV Assessments has a free searchable database of West Virginia real estate tax assessments, covering current and past years. All property is reappraised every three years; annual adjustments are made to assessments for property with a change of value. West Virginia does not impose an inheritance tax. Because of the phase-out of the federal estate tax credit, West Virginia's estate tax is not imposed on estates of persons who died on or after January 1, 2005. Largest private employers The largest private employers in West Virginia, as of March 2019, were: Quality of life Economy West Virginia coal exports declined 40% in 2013—a loss of $2.9 billion and overall total exports declined 26%. West Virginia ranked last in the Gallup Economic Index for the fourth year running. West Virginia's score was −44, or a full 17 points lower than the average of −27 for the other states in the bottom ten. West Virginia ranked 48th in the CNBC "Top States for Business 2013" based on measures of competitiveness such as economy, workforce and cost of living—ranking among the bottom five states for the last six years running.