CCAWV Handbook.pdf

8/10/2019 CCAWV Handbook.pdf

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1st edition (1994) written by

Richard Dick Shelton

2nd edition (2001) updated by

Vivian Parsons, Executive Director, CCAWVand

Jack McClung, Legal Counsel, WVACo

3rd

edition (2007) updated byVivian Parsons, Executive Director, CCAWV

4 th edition (2010) updated byVivian Parsons, Executive Director, CCAWV

on behalf of theCounty Commissioners Association

of West Virginia

November 2010


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Introduction

County commissioners are confronted with a variety of challenges as they carry out the duties of their office.They serve as the chief fiscal body for the county, they act as a quasi judicial body, and make determination onproperty tax appeals. They are involved with the conducting of elections, economic development, and are responsiblefor the funding of spiraling jail costs. Often citizens turn to them for action in areas as diverse as the managementof wild dogs, to the funding of a local senior center.

The County Commissioners Association feels that part of its responsibility to its members is to provide thebest resources possible to help commissioners confront the challenges they face. Under the guidance of 1994President John Sorrenti, the Commissioners Association embarked on a two-pronged program to provide theseresources on an ongoing basis.

The first part of this program is a special series of training programs that are offered through out the year thatprovide in depth analysis and discussion of the topics critical to the operation of county government. This highlysuccessful program began in January 1993, and continues on a regular basis.

The second part of this program is the handbook that you are now holding. This document is intended toserve as a reference source to county commissioners. It is not an exhaustive discussion of issues, but rather anorganized compilation of concise information that will provide basic information. Through its thorough citation of the state constitution and statute, it also provides the direction needed to further explore any of these areas.

In most cases we do not lend opinions concerning topics, but simply state the law and in some cases anypertinent judiciary rulings. Unless otherwise noted whenever a reference is made, such as governor or taxdepartment, it refers to the state of West Virginia.

This is an organic document, and formatted in such a manner that corrections and revisions can be made asneeded. Furthermore, updates will be provided, as needed, to reflect changes in law, judicial rulings, or regulatorychanges. As a user of this document you are invited to make suggestions on how we may improve it.

When the Association looked for an author for this manual, it had a very short list. Dick Shelton dedicatedhis life to the improvement and promotion of local government and no one in the state was more familiar with theissues nor in a better position to develop this manual than he. Dick worked for months on this document, doingexhaustive research and deliberating over every sentence to assure its accuracy. Over the years that I was privilegedto work with Dick, he taught me an enormous amount about county government and provided all countycommissioners, present and future, with a valuable resource.

The Association thanks not only Dick Shelton for his dedication, but also the various state agencies thatcontinue to provide us with updated information. We also thank Mr. Jack McClung Legal Counsel for his expertiseand former CCAWV employee Stephen Zoeller for the value that they have added to this project over the years. Aspecial thanks to Jennifer Webb who designed the cover and help to assemble this finished product.

Finally, we sincerely hope that this handbook serves county commissioners, or any interested party, as avaluable insight into the process of how county government works.

Vivian Parsons, Executive DirectorCounty Commissioners Association of WVNovember 2010


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This 4th edition of the County Commissioners Handbook remains dedicated to the memory of Mr. RichardDick Shelton. Dick dedicated his life to the improvement and promotion of county government and noone in the state was more familiar with the issues nor in a better position to develop this manual than he.Thru his diligence, commitment, and determination to the project, he has provided all county commissioners,present and future, with a valuable resource. The County Commissioners Association of West Virginiasalutes Dicks lifetime endeavors and bids farewell to a friend and champion of county government.

Every effort has been made to preserve the style and tone of Dicks original work, while updating and addingadditional information of concern and value to county commissioners. This resource is a continuing workin progress as was the original intention. CCA will endeavor to provide future updates as needed. We hopeyou will find this manual a useful and valuable resource.

Vivian Parsons, Executive Director County Commissioners Association of WVNovember 2010


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TABLE OF CONTENTS

1. County Commissioners Generally

2. Finance

3. Property Tax and Fiscal

4. Personnel

5. Criminal Justice and Quasi Judicial

6. Elections

7. Interaction with State and Other Local Entities

Appendix


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CHAPTER 1

COUNTY COMMISSIONERSGENERALLYHistorical Background and Composition of Commissions

Qualifications/Residency Requirements for Commissioners

--County Commission Reformation provision 1974

--Taking the Oath of Office

--Local Government Consolidation Act 2006

County Commission Constitutional Powers

Sessions-Meetings

I. Meetings GenerallyII. Open Governmental Procedures ActIII. Executive SessionsIV. MinutesV. Enforcement of the Act

Commissioners' Salaries Constitutional & Statutory

Offices and Courthouse Hours

Vacancy in Office of County Commissioner


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Chapter 2FINANCE

Taxes Mandated by the Legislature and Imposed Statewide

I. Severance TaxA. CoalB. Oil & Gas

II. Excise Tax on the Privilege of Transferring RealProperty

III. Head Tax on DogsIV. Tax on the Purchase of Intoxicating Liquor OutsideCorporate Limits of Municipalities

V. Horse and Dog Racing TaxVI. Video Lottery ProceedsVII. Limited Video Lottery RevenuesVIII. WV Lottery Racetrack Table Games RevenueIX. State-wide Wireless E-911 Fees

Permissive Taxes Requiring Affirmative Action by CountyCommission

I. Hotel Occupancy Tax

Fees and Earnings of the Elected County Offices

Additional County Revenues Not Under the Control of theCounty Commission

I. Sheriffs Concealed Weapons Fee II. Assessors Fund


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Other Revenue Sources and User Fees

I. Magistrate Court: Fines, Costs, and FeesA. FinesB. CostsC. Other Fees

II. Cable Television Franchise FeeIII. County Fire Service FeeIV. Emergency Ambulance FeeV. Emergency Telephone Fee - E911VI. Interest IncomeVII. Payment In lieu of Taxes (PILT)

Grants


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CHAPTER 3PROPERTY TAX AND FISCAL

Property Tax

Review and Equalization by the County Commission

Levy Estimate and Fixing the Levy Rate

Preparation and Certification of the Levy Estimate

I. Preparation & Certification of the LevyII. Revisions of the Levy EstimateIII. Levy LimitationIV. Reappraisal

General Obligation BondsExcess Levies

Depositories

Disbursements

Purchasing

State Auditors Office as Ex Officio Chief Inspector andSupervisor of Public Office


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CHAPTER 4

PERSONNELDirect Employees of the County Commission

Other County Personnel

Fringe Benefits

I. Public Employees Retirement System (PERS)II. Social SecurityIII. Health InsuranceIV. Workers CompensationV. Unemployment CompensationVI. Annual and Sick Leave

Miscellaneous

I. Minimum Wage and Maximum HoursII. Unlawful Practices

CHAPTER 5


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CRIMINAL JUSTICE ANDQUASI JUDICIAL POWERS

Law Enforcement Personnel

Corrections Personnel

Corrections

Home Confinement

WV Community Corrections

Quasi Judicial Powers

I. Appointment of Committees, Guardians, etc.IV. Probate on Wills, Personal Representatives, etc.


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CHAPTER 7

INTERACTION WITH STATEAND OTHER LOCALGOVERNMENTAL ENTITIES

State Agencies not otherwise discussed Attorney Generals Office Ethics Commission Division of Environmental Protection (DEP)

State Appointments of County Commissioners Prosecuting Attorneys Institute Jail Standards Committee Regional Jail Authority Property Valuation Procedure and Training Commission (PVC) Emergency Medical Services Advisory Council Public Health Advisory Council Records Management & Preservation Board Courthouse Facilities Improvement Authority

Appointments Made by County Commissioners County Coordinating Committee County Appraisal-Assessment Board

Commission on Intergovernmental Relations Commission on Crime, Delinquency and Correction Beautification Councils Hazardous Material Response Team Parks & Recreation Commission Museum Commission Development Authority Community Action Agency Civil Service Commission for Deputy Sheriffs


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Civil Service Commission for Correctional Officers Emergency Ambulance Authority County Fire board Planning Commission Historic Landmark Commission

Urban Mass Transit Authority County Airport Authority Building Authority Library Board Local Emergency Planning Commission County Health Officer Combined Board of Health Public Service Districts Solid Waste Authority Fiduciary Supervisor House Authorities Farmland Protection Board

Other County Entities

I. MunicipalitiesII. Boards of Education


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CHAPTER 6

ELECTIONSVoter Registration

Voting Systems

I. Mechanical Voting MachinesII. Electronic Voting Systems

Magisterial Districts

Precincts

Polling PlacesElection Procedure

I. BallotsII. Election OfficialsIII. Early VotingIV. Emergency Absentee VotingV. CanvassVI.V. RecountVII. Contesting of Election

Tampering and Neglect


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APPENDIXA. Salary Rates for County Commissioners

B. County Classification by Assessed Value !"# %&'&

C. County Budget Report !)*+*,-*. / 012*,345-6*. "# 789&8%&''(

D. Counties with Hotel Occupancy Tax !"# %&''(

E. Telephone Fee for E-911 by county !"# %&'&(

F. Regional Development Councils (+ map)

G. Grant Sources

H. CCA recommended Uniform Budget Process

I. Rate of Levy for Counties !4,:;-34,< *1:*.. ;*+4*.(

J. Regional Jail areas (map)

K. Supreme Court Ruling on Regional JailParticipation (6/8/2000)

L. Telephone Directory

M. Constitution & Bylaws for CCA of WV (2006)

N. CCA Legislative Time Line


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Chapter 1

County CommissionersGenerally

Historical Background and Compositionof the County Commission

County government in Virginia has its roots in the old English system which provided for county courts as the

principal local governing body.

The first West Virginia Constitution in 1863 did away with the county courts and provided for a township system.

Town meetings were the governing device and boards of township supervisors handled the general management of

county business. Several officers, however, including the sheriff, surveyor of lands, recorder, assessor and

prosecuting attorney, were elected on a county wide basis.

The 1872 Constitution restored the old county court system with some modifications. The court consisted of a

president elected at large and justices of the peace. Then came the state's Judiciary Amendment of 1880 which

generally provided for three-member, elective bodies-- and which stripped the commissioners of all judicial functions

except limited ones in such fields as settlement of accounts.

Section 10, article 9 of the Constitution provides for a three member commission, one to be elected each two years

for a term of six years. No two of the commissioners shall be elected from the same magisterial district. If two or

more persons residing in the same district shall receive the greater number of votes cast at any election, then only one

of such persons receiving the highest number shall be declared elected, and the person living in another district, who

shall receive the next highest number of votes, shall be declared elected.

The 1880 Judiciary Amendment contained the following proviso: "such tribunals as have been heretofore established

by the legislature under and by virtue of the Constitution of 1872 for police and fiscal purposes shall, until otherwise

provided by law, remain and continue as presently constituted." This proviso has never been changed and remains

in effect. This accounts for those counties in which the commission has or has had something other than a three

member commission. Presently only one county commission remains under this proviso, Jefferson County has five

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county commissioners.

Qualifications/Residency Requirements for Candidates for County Commissioners

WV Code Chapter 7, Article one, section 1b requires that a candidate for the office of county

commissioner shall be a resident from the magisterial district for which he or she is seeking election: (1)

By the last day to file a certificate of announcement or (2) At the time of his or her appointment by the

county executive committee or the chairperson of the county executive committee.

Chapter 7, article 1, section 15, outlines the procedures for challenging a candidate for the office of

county commission based on residency. Any person desiring to contest the qualifications of another

person whose nomination in the primary election, nomination by petition, or nomination by appointment

to fill a vacancy on the ballot, has been certified and filed as a candidate for the office of county

commission at a general election, must file a verified petition with the circuit court of the county in

which the candidate is seeking office, specifically setting forth the grounds of the challenge, within thirty

days after the date of the primary election.

County Commission Reformation provision - 1974

Section 13, article 9 of the Constitution, ratified by the voters at the 1974 general election, provides for the

reformation of county commissions with the assent of a majority of the voters of such county voting at anelection, by creating another tribunal for the transaction of the business required to be performed by the

commission. Whenever the county commission receives a petition signed by ten percent of the registered voters

of the county requesting the reformation, alternation, or modification of the commission, it shall be the

mandatory duty of such county commission to request the legislature, at its next regular session thereafter, to

enact an act reforming, altering or modifying such county commission and establishing in lieu thereof another

tribunal for the transaction of the business required to be performed by such county commission, such act to take

effect upon approval of a majority of the voters of the county. This Constitutional provision applies strictly to

the form of the commission leaving the powers and duties identical with those of all other county commissions. (Procedures are outlined in WV Code 7-1-1a) In 2010, Berkeley County voters used this provision to elect a five

member county council.

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Taking the Oath of Office

Chapter 6, article 1, section 5, addresses when the oath of office must be taken. It requires that any person

elected or appointed to the office must take the oath before the date of the beginning of the term of office, and

before entering into or discharging any of the duties of the office.

Consolidated Local Government Act - 2006

In 2006 the Legislature passed the Consolidated Local Government Act, Chapter 7A of the WV Code. This act

authorizes municipal, county, and metro consolidations. Chapter 7A sets forth the powers of the consolidated

governments, limits taxing authority in metro consolidations, addresses the jurisdiction and limitations of

consolidated local governments, and sets up the process for implementing local government consolidations with

voter approval at 55% required. A consolidation can begin by a 25% petition of the qualified voters of each

affected local government or a resolution by the governing body of each affected local government. (WV Code

7A)

County Commission

Constitutional Powers

County commissions, as such, do not possess inherent rights of self government but are a creation of the

state and only with authority to perform local functions spelled out in the Constitution or by legislativeenactment.

The Constitution confers upon the county commissions certain powers, but in each case limits such power to the

manner prescribed by law. The phrase "in the manner prescribed by law" simply means as provided by acts of

the legislature. The courts have repeatedly held that the county commissions are possessed only of such powers

as are expressly conferred by the Constitution, and the legislature, together with such as are reasonably and

necessarily implied in the full and proper exercise of the powers so expressly given, and in the mode prescribed.

The Constitutional powers of county commissions are contained in section 11, article 9 of the West Virginia

Constitution. Those powers and duties specifically granted to county commissions therein are:

(1) The custody through their clerks of all deeds and other papers presented for record in their counties, and the

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same shall be preserved, or otherwise disposed of as may be prescribed by law.

(2) Under such regulations as may be prescribed by law they shall have the administration of the internal police

and fiscal affairs of their counties, with authority to lay the county levies. For example under 7-1-3ff County

Commissions are granted the authority to adopt ordinances dealing with dilapidated buildings that are public

safety hazards.

(3) Until otherwise prescribed by law, they shall, in all cases of contest, be the judge of the election,

qualification and return of their own members, and of all county and district officers, subject to such regulations,

by appeal or otherwise as may be prescribed by law.

This section gives broad powers to the legislature to authorize the county commissions to exercise such other

powers and perform such other duties, not of a judicial nature, as the legislature might elect to do. It alsoauthorizes other powers concerning liquor sales, roads, bridges, etc. which have been made obsolete by other

Constitutional changes.

Subparagraph (1), giving the county commission the custody of certain legal documents, requires that such

functions be performed by the county clerk, and while it requires the documents to be maintained within the

county, it leaves to the legislature the determination of all the details as to the maintenance and/or destruction of

these documents.

Sub-paragraph (2) gives to the county commission broad powers in the administration of internal police and

fiscal affairs and would prevent the legislature from transferring such powers elsewhere. It does, however leave

to the legislature the determination of what such powers are and the mode of exercising them. The power to lay

the levies (property tax) is given to the county commission, while the legislature can determine methods and

details but can not transfer this power elsewhere.

Sub-paragraph (3) which seems to give county commission the right to determine the qualification of county

elected officials and to decide election contests is almost a nullity for the reason that the legislature may at any

time prescribe some other method. Even if the power is left with the county commissions the legislature must

determine the methods and appeals.

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Elsewhere in the Constitution there are provisions relating to county government and to certain functions and

duties of county commissions. These will be discussed in connection with those functions and duties.

County Commission Statutory Duties & Authorities

As was stated earlier, the constitution gives broad powers to the legislature to authorize the county commissions to

exercise such other powers and perform such other duties, not of a judicial nature, as the legislature might elect to

do. Many county commission duties and authorities are set out in Chapter 7 and elsewhere in the West Virginia

Code. Following is a partial list of duties and powers:

Lay and disburse county levies (7-1-3)

Preparation and adoption of a budget for all county offices except judicial (7-7-7)

Supervise the general management of the fiscal affairs and business of the county (7-1-5)

Approve purchase orders and payment vouchers for all elected county offices except judicial (7-1-5)

Sit as Board of Equalization and Review to hear appeals on property assessments (11-3-24)

Jurisdiction in all matters of probate (7-1-3)

In cases of contest, judge the election, qualification and returns of their own members and all county and district

officers, subject to appeal (7-1-3)

Custody of all deeds & papers presented for record through county clerk (7-1-3)

Supervision & Maintenance of County Courthouses (7-1-5)

Agriculture Extension (19-8-1)

Authority to treat streams to prevent floods (7-1-3u)

Cable Franchising Agent (Chapter 24D)

Authority to hire litter control officers (7-1-3ff)

Responsibility for naming & renaming roads, ways, streets, avenues, drives and the like, to assure uniform

nonduplicative conversion of all rural routes to city-type addressing (7-1-3)

Construction of waterworks, sewers and sewage disposal plants within their jurisdiction (7-1-3a)

Authority to lease, rent or permit the use of county property (7-1-3k)

Appoint members of certain county boards, authorities and public service districts

Adopt ordinances and orders in areas of jurisdiction as prescribed by law:

Authority to adopt, by order, State Building Code (7-1-3n)

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Authority to require, by order, permits for mobile homes or house trailers (7-1-3p)

Authorizing voter-approved county services fees for infrastructure projects (7-20-11 & 7-20-12)

Dog Leash Ordinance authority (19-20-6)

Floodplain ordinance authority (7-1-3v)

Authority to govern business of massage (7-1-3z)

Ordinance for regulating dilapidated building & structures (7-1-3ff)

Ordinance restricting the location of businesses offering exotic entertainment (7-1-3jj)

Ordinance authority to provide for the elimination of hazards to public health and safety (7-1-3kk)

Ordinance authority to restrict certain activities in relation to obscene matter (7-1-4)

Ordinance authority for counties with a county-wide comprehensive plan to further regulate or prohibit

ATV operation on any road in the county (17F-1)

Ordinance authority for county planning & zoning (Chapter 8A)

Sessions - Meetings

The American Heritage Dictionary defines the word "session" as: "1. a meeting of a legislative or judicial body

for the purpose of transacting business. 2. A series of such meetings." For the purposes of our discussion the words

session and meeting will be used interchangeably.

I. Meetings Generally

County commissions are required by section 9, article 9 of the Constitution to hold four regular sessions each year

at such times as may be fixed by the commission and entered of record. This same section provides that two members

shall constitute a quorum. Chapter 7, article 1, section 5a allows commissioners to excuse themselves from a vote

if they have a direct pecuniary or personal interest in the matter.

Chapter 7, article 1, section 2, of the Code of West Virginia requires the holding of four regular sessions in the

manner provided by the Constitution and further provides that such regular sessions be held at the courthouse.

It is important to note here that the official transaction of all business of the commission must be at the

courthouse or courthouse annex . A January 14, 1997, attorney generals opinion states in part as follows:

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unless otherwise designated by the county commission or the Governor, (when destroyed or not

in condition to be occupied) a county commission must hold its sessions within the county

courthouse or any building used as a courthouse facility and so designated as such by an

appropriate order of the county commission .

Section 2 also provides for the holding of special sessions to be called by the president of the court, with the

concurrence of at least one other member. A notice of the time and purpose of the special meeting must be posted

at the front door of the courthouse by the county clerk at least two days before such special session is to be held.

The courts have consistently held that the commissions are not limited to four regular sessions. The attorney general

in an opinion issued September 24, 1952 held in part as follows:

"Based on the above it is our conclusion that there is nothing in the Constitution or statutes which

prevents a county court (commission) from legally being in session every day in the year, if necessary, except Sundays and holidays."

County commissions today meet as seldom as once a month and as frequently as several times a month. Since both

the Constitution and the Code require the time of the regular sessions to be entered of record, the commission should,

at its first regular session each year, fix the time of such regular sessions and make this a part of the record of the

proceedings of the commission.

There are a number of meetings for special purposes, such as levy estimate and order sessions, canvass of the results

of elections, boards of equalization and review, etc., for which the time is fixed by statute. It is not necessary for the

commission to fix these times or to enter them of record. These sessions will be discussed in discussing their

particular subject matter.

Section 10, article 9 of the Constitution and chapter 7, article 1, section 1 of the Code each provide for the election

of a president of the commission annually. The Code requires that this be done at the commission's first meeting of

the year or as soon thereafter as is practical. Section 44 of the Constitution requires that in the election of a president

of the commission it shall be by voice vote and reads as follows:

"In all elections to office which may hereafter take place in the legislature, or in any county, or

municipal body, the vote shall be viva voce, and entered on its journals."

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II. Open Governmental Proceedings Act

Meetings of County Commissions are subject to the Open Governmental Proceedings Act contained in WV Code,

Chapter 6, article 9A, section 1 (6-9A-1 et seq.) (1999), inasmuch as county commissioners are considered to be

both a public agency and a governing body under the Act. The act defines a governing body as two or more

members of any public agency having the authority to make decisions for or recommendations to a public agency on

policy or administration. The Act defines meeting as the convening of such a governing body. More importantly

for county commissioners, the bill specifically sets forth what does NOT constitute a meeting as follows:

(a) Any meeting for the purpose of making an adjudicatory decision in any quasi-judicial, administrative or

court of claims proceeding;

(b) Any on-site inspection of any project or program;

(c) Any political party caucus;

(d) General discussions among members of a governing body on issues of interest to the public when held in a

planned or unplanned social, educational, training, informal, ceremonial or similar setting without intent

to conduct public business even if a quorum is present and public business is discussed and not intended to

lead to an official action; or

(e) Discussions by members of a governing body on logistical and procedural methods to schedule and regulate

meetings.

Official action is defined as action which is taken by virtue of power granted by law, ordinance, policy, rule, or

by virtue of the office held.

Chapter 6, article 9A, section 2 allows that meetings may be held by telephone conference or other electronic means.

III. Executive Sessions

With respect to executive sessions the Act provides that prior to convening an executive session during a regular,

special or emergency meeting, during the open portion of the meeting, the presiding officer must identify the specific

authorization for the executive session and present it to the governing body and to the general public but no decision

may be made in the executive session. Minutes of executive sessions, are NOT required to be taken and if taken,

there is NO requirement they be made public. Chapter 6, article 9A, section 4, sets out the specific exceptions to

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the Act for which an executive session may be held.

IV. Minutes

Chapter 6, article 9A, section 5 requires all governing bodies to provide for written minutes of all of its meetings,

except for Executive Session as explained above. Such minutes shall be available to the public within a reasonable

time and shall include at least the following:

(1) The date, time and place of the meeting;

(2) The name of each member of the governing body present and absent;

(3) All motions, proposals, resolutions, orders, ordinances and measures proposed, thename of the person proposing the same and their disposition; and

(4) The results of all votes and, upon the request of a member, the vote of each member,

by name.

Minutes of executive sessions are NOT REQUIRED to be taken and if taken there is no requirement they be made

public.

V. Enforcement of the Act

The Act provides for enforcement of the provisions of the Act in the circuit court of the county where the public

agency regularly meets and imposes criminal penalties on any person who is a member of a public or governmental

body required to conduct open meetings in compliance with Act and who knowingly and willfully violates the

provisions of this law. Additional provisions provide for the governing body or member, thereof to request an

advisory opinion from the executive director of the West Virginia Ethics Commission or its committee on open

governmental meetings as to whether a proposed action violates the provisions of the act and imposes a duty on the

Attorney General to compile statutory and case law pertaining to this act and to prepare summaries and interpretations

for the purpose of informing public officials subject to the article and its requirements.

The Act also imposes a duty on the Secretary of State and Clerks of the County Commissions, City Clerks or

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Recorders of Municipalities to provide a copy of material complied by the Attorney General to all elected public

officials within their jurisdictions.

A excellent video covering the Open Meeting Law Seminar June 18, 1999, is available to members for loan-out by calling the County Commissioners Association office at (304) 345-4639.

Commissioners' Salaries

Constitutional and Statutory

Section 6, article 9 of the Constitution authorizes the legislature to provide for the compensation of county officers,

including county commissioners. 1 Chapter 7, article 7, section 3 of the Code classifies the counties into ten classes

for the purpose of determining the compensation of elected county officials, including county commissioners. The

ten classes are based on a county's assessed valuation of property. All classes with minimum and maximum

valuations are as follows:2

MINIMUM ASSESSED MAXIMUM ASSESSED

VALUATION OF PROPERTY VALUATION OF PROPERTY

CLASS ALL CLASSES ALL CLASSES

Class I $2,000,000,000 NO LIMIT

Class II $1,500,000,000 $1,999,999,999

Class III $1,000,000,000 $1,499,999,999

Class IV $700,000,000 $999,999,999

Class V $ 600,000,000 $ 699,999,999

Class VI $ 500,000,000 $ 599,999,999

Class VII $ 400,000,000 $ 499,999,999

Class VIII $ 300,000,000 $ 399,999,999

Class IX $ 200,000,000 $ 299,999,999

Class X $ ---0--- $ 199,999,999

1For current salary rates see appendix. -A

2See appendix-B for county classification.

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Each two years after March 29th, 1998 the county commission must review the assessed valuations of the county as

certified by the assessor, the state auditor and the county clerk and determine if the county is within the limits of a

class above or below the class which the county is then in. If the commission so determines it shall record the new

classification with the state auditor, and record its action on the commission's record.

Section 38, article 6 of the Constitution provides in part as follows:

"...Nor shall the salary of any public officer be increased or diminished during his term of office,..."

Therefore a member of the county commission, as well as other elected county officials, may not take an increase

in salary by reason of a change in classification during his or her term of office. However, the West Virginia

Supreme Court of Appeals held in Springer v. Board of education of Ohio County, 117 W.Va. 413, as follows:

"Where the duties newly imposed on a public official by the legislature are not mere incidents of the

office which he holds, but embrace a new field, and are beyond the scope and range of the office as

it theretofore had existed and functioned, a concurrent legislative increase of salary of such official

is not violative of West Virginia Constitution, article 6, section 38, which inhibits the increasing of

a public official's salary within his term of office."

The attorney general held in an opinion rendered March 17, 1975 as follows:

"Thus, we conclude that one elected to fill an unexpired term, who had been previously appointed

to fill the vacancy in such office, begins a new term upon his election and is eligible for any salary

increase resulting either from legislation enacted prior to his election or from a county

reclassification effected prior to his election."

The legislature, at its 1991 session, amended the Code by transferring the salary provisions for county commissioners

from chapter 7, article 7, section 5a to chapter 7, article 7, section 4. This legislation provided new duties and

increased the salaries. It did, however, require the commission to provide additional revenues over and above the

previous year in an amount equal to or in excess of the amounts necessary to pay for the increase. The amended

section 4 sets forth the procedures to be followed. In the event a county does not meet the requirements for

implementation of an increase in salary in the year an increase is approved, it may become eligible and may provide

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for the increases in subsequent years.

In 1996, the legislature again amended the WV Code to increase county commission salaries as of January 1, 1997,

and added a provision that within each county, every county commissioner whose term of office began prior to or

on or after January 1, 1997, shall receive the same annual compensation by virtue of legislative findings of extra

duties. This amendment also set forth such extra duties in Chapter 7, article 7, section 1 of the W V Code,eliminating any inequalities of salaries of commissioners serving the same county. The requirement for the

commission to provide additional revenues over and above the previous year in an amount equal to or in excess of

the amounts necessary to pay for the increase was repeated in this amendment also. Again, when a county does not

meet this requirement in the year an increase is approved, it may become eligible and may provide for the increases

in subsequent years.

In 2002, the legislture amended 7-7-4 to give county commissioners and other elected officials a 10% salary increase

effective July 1, 2002. The also added another stipulation that requires each county commissioner or other elected

official to file with the county commission his or her written agreement to accept the increase. The requirement for

additional revenues remains.

Again in 2006, 7-7-4 was amended to give county commissioners and other elected officials a 20% salary

increase. The restrictions and stipulations remain the same. (For current salary rates see appendix A)

Offices and Courthouse Hours

Chapter 7, article 3, section 2 states that the county commission of every county must provide, at the county seat,

suitable offices for the judge of the circuit court and judges of limited jurisdiction, the county commission, clerks

of the circuit and county courts, assessor, sheriff, prosecuting attorney, surveyor and all other offices as are or may

be required by law.

The county commission, by proper order, may designate an annex or other building to be a part of the courthouse.

The courthouse shall be open to the public Monday through Friday during the hours prescribed by the county

commission by an order duly recorded in the order book of the commission. The county commission in such order

may, in its discretion, provide that the courthouse, including any annex or other facility housing the courts and offices

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hereinbefore set forth be open on Saturdays and prescribe the hours during which it shall be open. It may not require

the offices to be open on Sundays or National or State holidays.

The West Virginia Supreme Court of Appeals held in a 1986 decision that the county commission does not have the

authority to designate legal holidays for the purpose of closing the courthouse, and that the only legal holidays are

those that the legislature has designated or authorized.

Chapter 2, article 2, section 1 designates certain legal holidays and in addition thereto provides that all days which

may be appointed or recommended by the governor of this state or the President of the United States, as days of

thanksgiving or for the general cessation of business shall be legal holidays.

Any day or part of a day designated by the governor as time off, without charge against annual leave, for state

employees statewide, may also be time off for county employees if the county commission elects to designate the dayor part of as time off, without charge against annual leave for county employees. Any entire or part statewide day

off designated by the governor may, for all courts, be treated as if it were a legal holiday.

In Chapter 2, article 2, section 2, the determination of a weather or other emergency day when weather or other

emergency conditions in that county prevent the general transaction of court business, is designated by order of the

chief justice of the supreme court of appeals or by order of the chief judge of the circuit court of the county in which

the proceedings is directed to take place or in which the act is to be done.

Vacancy in Office of County Commissioner

Chapter 3, article 10, section 7, provides that any vacancy in the office of county commissioner shall be filled by the

county commission unless the number of vacancies in the commission deprives the body of a quorum. In this casethe governor shall fill any vacancy necessary to create a quorum thereof.

If a quorum of county commissioners cannot agree upon a person to fill the vacancy within thirty days of the date

the vacancy occurs, the county executive committee of the vacating county commissions political party shall select

and name a person to fill the vacancy from the membership of the vacating county commissioners political party.

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Persons appointed by and of these procedures shall continue in office until the next general election is certified unless

the vacancy is for a term that ends on December thirty-first following the next general election. The vacancy shall

be filled by an election for the unexpired term if the unexpired term is greater than one year.

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Chapter 2

FinanceAs was previously pointed out in discussing the powers of county commissioners, the counties have no inherent right

of taxation. They are limited to those taxing powers provided by the Constitution and or by legislative enactment.

Article 10, section 1 of the Constitution, in addition to its requirements with respect to property tax, grants to the

Legislature the authority to tax privileges, franchises, and incomes of persons and corporations. The West Virginia

Supreme Court held in Baldwin v. City of Martinsburg, 133 W.Va. 513, as follows:

"there can be no doubt that under section 1 of article X of our state Constitution, the Legislature may tax privileges, and may delegate that power to municipal corporations organized

and existing under the laws of this state."

The holding of the West Virginia Supreme Court in Baldwin v. City of Martinsburg, heretofore cited, clearly

establishes the authority of the Legislature to delegate broad taxing powers to the county commissions.

The basic power of the county commission to impose a levy on the value of various types of property is

Constitutional. Property taxes will be the subject of a later section. In this section we will discuss those sources of

revenue, other than the property tax, made available to the county commissions by legislative enactment. Certain

taxes, authorized for use by the county commissions, may be mandated by the legislature, imposed state-wide and

require no action on the part of the commissions. Other taxes are permissive and are imposed at the discretion of

the commission and require formal action by the commission.

Fees, commissions, and earnings of the various elective county offices, user fees for various services such as fire

protection, etc., rents and concessions, interest on investment and grants from federal and state agencies are other

available sources of revenue. 3

3 See appendix-C for county revenue by county.

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Taxes Mandated by Legislatureand Imposed State-Wide

I . Severance Tax es

A. Coal Severance

Chapter 11, article 13A, section 6 of the Code imposes an additional tax on the severance, extraction, and production

of coal. The tax is imposed in addition to the state "severance" tax. The tax is imposed upon every person exercising

the privilege or engaging within this state in the business of severing coal, or preparing coal, or both for sale, profit

or commercial use. A tax of thirty-five one hundredths of one percent is imposed upon the value of the coal severed

or produced. The value is measured by the gross proceeds derived from the sale thereof.

The tax is collected by the state and disbursed to local governing bodies quarterly in accordance with the provision

of law. Seventy-five percent of the revenues is disbursed to coal producing counties on the basis of tonnage

produced in a county in proportion to total state production. The remaining twenty-five percent is distributed to all

cities and all counties on a population basis.

Each county must create a separate "coal severance tax revenue fund" into which all moneys received from this tax

is to be deposited. Expenditures out of this fund must be budgeted separately on forms provided by the tax

commissioner detailing how such revenues are to be spent during the subsequent fiscal year. No more than twenty-

five percent of such revenues may be expended for personal services. In counties of more than two hundred thousand

population (this currently only applies to Kanawha County) , at least seventy-five percent of such funds are to be

expended in the coal producing areas of the county.

B. Oil and Gas Severance

As of July 1, 1997, Chapter 11, article 13A, section 5a of the Code requires 10% of the tax attributable to the

severance of oil and gas to be dedicated for the use and benefit of counties and municipalities. The severance tax

imposed by 11-13A-3a is 5% of the gross value of the natural gas and/or oil produced in the state. The value is

measured by the gross proceeds derived from the sale thereof.

The tax is collected by the state and disbursed to local governing bodies annually in accordance with the provision

of law. Seventy-five percent of the revenue is disbursed to oil & gas producing counties on the basis of cubic feet

of gas severed in a county in proportion to the total volume of cubic feet produced in the state (in the preceding year)

and in the case of severance tax on oil, the number of barrels of oil extracted from a county in proportion to the total

extracted in the state. The remaining 25% is distributed to all counties and cities based on population.

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All moneys received from this tax is to be deposited in the Countys General fund. No more than twenty-five percent

of such revenues may be expended for personal services. In counties of more than two hundred thousand population

(this currently only applies to Kanawha County) , at least seventy-five percent of such funds are to be expended in

the oil & gas producing areas of the county.

II. Excise Tax on Privilege of Transferring Real Property

Chapter 11, article 22, section 2 requires every person who delivers, accepts or presents for recording any document

or on whose behalf any document is delivered, accepted or presented for recording, to pay a state excise tax for the

privilege of transferring title to real estate. The same section imposes an additional county excise tax for this

privilege.

The state tax rate is one dollar and ten cents for each five hundred dollars value or fraction thereof, to be paid at the

time of delivery, acceptance, or presenting the document for recording. The county tax rate is fifty-five cents for each

five hundred dollars or fraction thereof. A county commission may, at its discretion, increase the county excise tax

to an amount equal to the state excise tax (one dollar and ten cents per five hundred dollars or fraction thereof).

Effective January 1, 2003, county commissions who have adopted and implemented a farmland protection program,

may impose an additional tax of no more than one dollar and ten cents for each five hundred dollars value or fraction

thereof on the privilege of transferring title to real estate. The amount from this additional tax is to be used

exclusively for the purpose of funding of farmland protection programs.

The increase in the county excise tax must be approved by a majority of the commission and a notice of the intentto increase the tax must be published not less than thirty or more than sixty days prior to the meeting at which such

increase will be considered.

The payment of the tax is evidenced by the affixing of documentary stamps. The tax commissioner must prepare and

furnish adhesive stamps to the county clerk. The stamps must be purchased from the county clerk of the county in

which the property to be transferred is situated and thereupon affixed to the document. The tax commissioner is

authorized to adopt, promulgate and enforce all matters pertaining to the provisions of the legislative act.

Document means any deed or instrument or writing whereby any real property within this state or any interest therein

is granted, conveyed or otherwise transferred to a grantee, purchaser or any other person. There are several transfers

of real property, such as will, etc. excluded from the tax. For a complete list, refer to chapter 11, article 22, section

2 of the code.

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III. Head Tax on Dogs

Chapter 19, article 20, section 2 requires the county assessors and their deputies, at the time they are making

assessments of personal property to assess and collect a head tax of three dollars on each dog, male and female. In

addition to the forgoing, the assessors and their deputies are required to collect any head tax on dogs that may be

levied by municipal ordinances.

The assessor is required to pay ninety percent of such county taxes collected into the county treasury and ninety

percent of all municipal head tax on dogs to the proper municipal officer. The assessor retains the remaining ten

percent as a commission.

All such county dog taxes, collected and paid into the county treasury must be accredited to the dog and kennel fund.

Chapter 19, article 20, section 6 of the West Virginia Code states that the county commission of each county may

appoint a county dog warden and deputies as the commission shall deem reasonable and necessary. In addition to

any compensation provided by the county commission, a bounty of fifty cents per dog shall be paid to the county dog

warden or deputy who captures an unregistered dog.

The county commission shall expend the dog and kennel funds only for actual expenses incurred by the commission,

the assessor, and the sheriff in carrying out the provisions of this article to pay for the services of the dog warden,

his deputies, pound keepers and other persons as may be employed, if any, or may render services. The commission

may also expend the fund for mileage at a rate up to fifteen cents per mile for use of their privately owned vehicles

by the dog warden and his deputies. The commission may expend for various other purposes reasonably necessaryto carry out the provisions of this article.

The county commission of any county may contract with any municipality within the county for the joint ownership,

leasing, operation and maintenance within the county of a dog pound and may jointly employ a dog warden or dog

wardens. The county commission of each county may contract with or reimburse any private incorporated society

or association with respect to the care, maintenance, control and destruction of dogs in the county.

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IV. Tax on Purchase of Intoxicating Liquors Outside Corporate Limits

of Municipalities

Chapter 60, article 3, section 9d of the WV Code provides as follows:

For the purpose of providing financial assistance to and for the use and benefit of the various

counties and municipalities of this state, there is hereby levied a tax upon all purchases outside thecorporate limits of any municipality of intoxicating liquor from state stores or other agencies of the

alcohol beverage control commissioner, of wine from any person licensed to sell wine at retail

under the provisions of article eight, chapter sixty of this Code, and of wine from distributors

licensed to sell or distribute wine under provisions of said article eight. The tax shall be five percent

of the purchase price and shall be added to and collected with the purchase price by the

commissioner, by the person licensed to sell or distribute wine at retail, or by the distributor

licensed to sell or distribute wine, as the case may be: Provided, That no such tax shall be collected

on the intoxicating liquors sold or purchased from holders of a license issued under the provisionsof article seven of this chapter.

All such tax collected within one mile of the corporate limits of any municipality within the state shall be remitted

to such municipality; all other tax so collected shall be remitted to the county wherein collected.

The West Virginia alcohol beverage control commissioner, by appropriate rules and regulations, shall provide for

the collection of taxes upon all purchases of intoxicating liquor outside the corporate limits of any municipality from

state stores or other agencies of the alcohol beverage control commissioner. The commission also is to provide for

separation or proration of this tax and its distribution to the respective counties and municipalities. The tax

commissioner by the appropriate rules and regulations is to provide for the collection of taxes upon all purchases of

wine outside the corporate limits of any municipality from any person licensed to sell wine at retail or distribute wine

under the provision of article eight, chapter sixty of this Code. The tax commissioner is also to provide for the

separation or proration of this tax and its distribution to the respective counties and municipalities for which it is

collected. These rules and regulations shall provide that all such taxes be deposited with the state treasurer and

distributed quarterly by the treasurer upon warrants of the auditor payable to the counties and municipalities.

V. Horse and Dog Racing Tax

Chapter 19, article 23, section 12a (4) requires any licensed thoroughbred horse racing track to pay one-tenth of one

percent of the total daily pari-mutuel pool into the county treasury of the county in which the track is located if

outside any incorporated municipality. In the event the track is within a municipality the one-tenth percent is paid

to the municipality rather than the county.

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A 1993 bill enacted by the legislature requires any race track authorized to co-mingle its pools on simulcast races to

pay one-tenth of one percent of the commissions into the fund of the county in which the race track is located.

Any licensed dog racing track is required to pay one-tenth of one percent of the total daily pari-mutuel pool into the

treasury of the county in which such dog racing track is located.

VI. Video Lottery Proceeds

Chapter 29, article 22A, section 10 requires that at racetracks where video lottery terminals are located, the county

where such track is located will receive 2% of the net terminal income from video lottery. Beginning July 1, 1999,

and thereafter, the 2% amount received by a county will be frozen at the 1999 amount. Any amount in excess of the

1999 2% amount will be split fifty-fifty with the municipality in which the track is located, or if the track is outside

the city limits, with all municipalities within the county.

VII. Limited Video Lottery Revenue

Chapter 29, article 22B, section 1408 distributes the net terminal income generated by limited video lottery terminals.

Beginning July 1, 2002, a county and the incorporated municipalities within that county shall receive two percent

of the net terminal income generated by limited video lottery terminals located within the county. From this two

percent of net terminal income, each municipality shall receive a share that bears the same proportion to the total two

percent of net terminal income as the population of the municipality bears to the total population of the county as

determined by the most recent census, and the county receives the remaining portion of the two percent.

VIII. WV Lottery Racetrack Table Games Revenue

Through an affirmative vote in each county where licensed racetracks are located, WV Lottery table games were

approved in West Virginia. From gross proceeds deposited into the Racetrack Table Games Fund, two percent of

the adjusted gross receipts from each licensed racetrack is transferred to the county commissions of the counties

where racetracks with WV Lottery table games are located, with exception of Jefferson County, where ! of the

proceeds go to the Jefferson County Board of Education for schools. Further, from the net amounts in the Racetrack

Table Games Fund, ten percent is distributed in equal shares to each county commission in the state that is not

eligible to receive proceeds as a track located county. Funds transferred to county commissions under this provision

shall be used only to pay regional jail expenses and the costs of infrastructure improvements and other capital

improvements. Up to fifty percent of these funds may be pledged to make payments on lottery revenue bonds issued

pursuant to WV Code 13-2h.

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IX. State-wide Wireless E-911 Fees

Chapter 24, article 6, section 6b, creates a state-wide wireless enhanced 911 fee of $3.00 per month. This state-wide

fee is collected by the telephone companies, administered by the Public Service Commission and distributed based

on the following: As of July 1, 2005, ten cents of the fee is given to the State Police for 911 communications

equipment; one million of the remaining funds is deposited into the Enhanced 911 Wireless Tower Assistance Fund

for the construction of wireless towers; as of July 1, 2006, five percent of funds are deposited into a special fund is

to be used solely for the construction, maintenance and upgrades of the WV interoperable Radio Project; and the

remainder of funds are distributed to counties with an enhanced 911 ordinance in effect. As of July 8, 2005, when

two or more counties consolidate into one county to provide government services, the consolidated county shall

receive 1% of the fee revenues received by the PSC for itself and for each county merged into the consolidated

county. Next, each county shall receive 8 ! tenths of 1% of the remainder of the fee revenues received by the PSC.

Finally, from any moneys remaining, each county shall receive a pro rata portion of that remainder based on that

countys population as determined in the most recent decennial census as a percentage of the state total population.

Funds are to be used to develop and operate enhanced 911 emergency telephone systems in the same manner as the

revenues received from regular land line 911 ordinance fees

.

For counties without a 911 ordinance in effect, the PSC will deposit 1% of the total 911 fee revenues into an escrow

account which it has established for that county to accrue interest for up to five years. At such time a county enacts

a 911 ordinance, the money in the escrow account can be used as startup or seed money. A county that adopts a 911

ordinance after the effective date of this section (1/1/98) or has adopted a 911 ordinance within five years of the effect

date, shall continue to receive one percent of the 911 fee revenues for a period of five years following the adoptionof the ordinance and thereafter shall receive that countys portion of the fee revenue being disbursed to counties on

a pro rata basis. After 5 years if the money in escrow is not used, it is redistributed to counties with 911 services and

counties without 911 ordinances in effect shall start to accrue money in escrow again for five year intervals.

Permissive Taxes Requiring Affirmative Action

by County Commission

I. Hotel Occupancy Tax

Chapter 7, article 18, section 1, authorizes any county or municipality to impose and collect a privilege tax upon the

occupancy of hotel rooms located within its taxing jurisdiction. The county tax is imposed only by order of the

county commission, duly entered of record, and is imposed only upon hotels located outside the corporate limits of

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a municipality. The rate of tax imposed is not more than six percent of the consideration paid for the occupancy of

the hotel rooms, excluding consumers sales tax and other incidental charges. Currently, a number of counties impose

the tax. 4 The county commission shall promulgate, by order, rule or regulation, administrative procedures for

assessment, collection and refund of the tax. The sheriff of the county is the county's agent for administration and

collection of the tax. Any county that has imposed this tax as of January 1, 2005, may continue to collect this tax,

even if a hotel is later annexed into a citys limits. (7-18-2)

If a convention and visitors bureau is located within the county or region, the county commission must appropriate

at least fifty percent of the net revenues to such convention and visitors bureau. If no such bureau exists, any hotel

may apply to the commission for a portion of the proceeds remitted by that hotel, not to exceed seventy-five percent,

for use directly related to tourism and travel. The balance of the proceeds of the tax must be expanded for the

building and operation of convention centers, parks, recreation centers, historic sites, beautification projects, the

promotion of the arts, and under certain conditions up to $100,000 may be expended for medical care. The funds may

be expended for no other purpose.

The term hotel means any facility, publicly or privately owned, in which the public may, for a consideration, obtain

sleeping accommodations and includes boarding houses, hotels, motels, inns, courts, condominiums, lodges, cabins,

and tourist homes. Excluded are hospitals, sanitariums, extended care facilities, nursing homes, college housing units

or any facility providing fewer than three rooms in private homes.

Fees and Earnings of the Elected County Offices

County clerks, circuit clerks, sheriffs, and prosecuting attorneys are authorized to charge fees for services rendered.

Chapter 59, article 1, section 10 of the code requires the county clerk to charge and collect fees, at a rate fixed by this

section, for various services the clerk renders in recording, filing, and indexing certain legal documents, swearing

witnesses, entering orders and transmitting papers, etc.

Chapter 59, article 1, section 11 requires the circuit clerk to charge and collect fees for certain services rendered by

that office. These fees are to be paid in advance by the parties for whom the services are rendered. The services and

charges for these services are set forth in chapter 59, article 1, section 11 of the code.

4See Appendix D for a list of counties imposing the Hotel Occupancy Tax as of 2000

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Chapter 59, article 1, section 14 of the code enumerates maximum amounts which the sheriff may charge for various

services performed by the sheriff, including service of process. The county commission must determine the amount

to be charged by the sheriff which may not exceed the maximum amounts fixed by this section. Nearly all counties

have imposed the maximum rate allowable. All amounts collected by the sheriff pursuant to this section are to be

deposited in a separate account of the general fund and used by the sheriff for the expenses of providing the services

set forth in this section. Any surplus funds remaining in the account on the last day of the fiscal year and which have

not been expended for the purposes of this section, revert to the county general fund.

Chapter 59, article 2, section 17 of the code requires that the circuit clerk include in the costs of various court

proceedings certain charges for fees of the prosecuting attorney. These charges are enumerated in section 17.

Chapter 59, article 1, section 28 stipulates that the fees collected or received by the county clerk, circuit clerk, sheriff

or prosecuting attorney are for the sole use of the treasury of the county in which he or she is an officer, and shall

be held as public moneys belonging to the county fund and paid each month into the county treasury and credited to

the general county fund.

Chapter 17A, article 3, section 17 authorizes the sheriff to receive applications from residents of the county for

renewal of any Class A or G vehicle registration and issue the renewal therefor. The sheriff shall charge a service

fee of one dollar for each renewal which shall be paid into the county general fund.

Additional County Revenue Not under control of County

Commissions

I. Sheriffs Concealed Weapons Permit Fee

Chapter 61, Article 7, Section 4, permits the Sheriff to collect from any person applying for a license to carry a

concealed weapon, a fee of sixty dollars. These fees are deposited in a concealed weapons license administration

fund to pay fee costs associated with issuing concealed weapons permits. Any surplus on hand at the end of each

fiscal year may be expended for other law enforcement purposes as the Sheriff may deem appropriate.

II. Assessors Valuation Fund

Additional funding for Assessors offices is provided pursuant to the provisions of 11-1C-8 wherein there is created

a revolving fund in each County to be used exclusively to fund the Assessors office. In order to finance the ongoing

extra costs associated with valuation and training mandates by law, an amount equal to 2% of the previous years

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projected tax collections, or whatever percent is approved by the Valuation Commission, from the regular levy set

by, or for, the County Commission, the County School Board and any Municipality in the County, shall be prorated

as to each levying body, set aside and placed in the Valuation Fund. It is further provided that on or after July 1, 1999,

a Valuation fund of a County with a loan shall be continued at an annual amount not to exceed 3% as determined by

the Valuation Commission, and any amounts received in excess of 2% of the collection shall be expended solely to

repay the loan provided for in this section.

Other Revenue Sources and User Fees

In this section we will discuss only those user fees paid into the county treasury and expended by the county

commission. There are a number of user fees imposed by the county board, collected and expended by those boards

which will be detailed in the chapter which deals with Boards and Commissions.

I. Magistrate Court: Costs, Fines, Forfeitures, and Jail Fees

A. FINES

Article 12, section 5 of the West Virginia Constitution provides that the net proceeds of all forfeitures and fines

accruing to the state be appropriated for the support of free schools. This provision applies to magistrate courts,

therefore counties must transfer all net proceeds from the collection of magistrate fines to the state annually.

However, chapter 7, article 5, section 15, enumerates a number of expenses that are to be deducted from these fines

in order to arrive at that net figure. These expenses are:

1) cost of auditing the magistrates;

2) regional jail and prison development costs as provided by 50-3-4a;

3) costs of operating a jail prior to construction of a regional jail and funds for establishment of a jail

improvement fund as provided by 7-1-9;

4) after a regional jail is available, regional jail per diem costs, jail improvement funds for the regional jail, and

costs of operating a holding facility. 7-5-15

Any funds that have not been used for these expenses must be remitted to the state treasury by the sheriff each

January.

B. COSTS

Chapter 50, article 3, section 4, of the code creates a special fund designated as the magistrate court fund into which

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magistrate court costs are paid. However, no more than $15,000 per magistrate per year may be placed in the fund.

All court costs collected in excess of this amount are paid into a specially created fund at the state treasurers office.

Beginning September 2001, the funds in this special account will be redistributed to underfunded counties who fail

to meet the $15,000 per magistrate cap. The first distribution from the special fund will go to counties with total cost

collections of less than $9,000. Once these counties are brought up to the $9,000 total minimum, the remaining

balance in the fund will be divided equally among underfunded counties based on their number of magistrates not

to exceed the $15,000 per magistrate cap. Once all counties are funded at $15,000 per magistrate, any remaining

balance will be remitted to the States general revenue account.

The county commission may appropriate and spend from the magistrate court fund such sums only as may be

necessary to defray the expenses of providing bailiff and service of process services by the sheriff, to pay cost of

acquiring or renting magistrate court offices, and to pay the cost of utilities. In most counties, the fees generated by

the magistrate court are not adequate to cover the cost of the magistrate office, and the county supplements the

magistrate's office from the county general fund.

C. OTHER FEES

Chapter 7, article 8, section 8, provides for payment of costs for maintenance of federal prisoners by federal

authorities.

Chapter 7, article 8, section 9, makes the party at whose suit any person is confined to jail under civil process

responsible for the maintenance of such person during confinement.

Effective June 6, 2003, Chapter 7, Article 8, Section 14 allows the county to collect, through the court of conviction,

the reasonable cost of transportation to the regional jail from the person convicted. The current mileage

reimbursement rate is used.

Chapter 31, article 3, section 10b, creates the Regional Jail Operations Partial Reimbursement Fund. Revenues

deposited into this fund are composed of increased court costs for criminal ($30.00) and civil ($20.00) proceedings

in both magistrate & circuit courts. These revenues are used to reimburse incarceration costs for those counties and

municipalities participating in the regional jail system. Each countys share will be comparable to the number of

inmate days it contributed to the regional jail system and the number of days those inmates remained incarcerated.

Chapter 59, article 1, section 14 gives authority for the county commission to set a service of process fee up to $25.00

that the sheriff shall charge.

Chapter 7, article 8, section 13, imposes a processing fee of $20.00 on a person committed to a regional or county

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jail by order of the magistrate, circuit judge or by temporary commitment order. The fee will be collected at the time

of booking. If the person is unable to pay the $20.00 at the time of booking, the fee will be deducted at a rate of fifty

percent from any new deposits made in the persons jail trust account. The fee will be credited, as appropriate, to

the regional jail authoritys or the county jails operating budget. In the event the person booked is not convicted of

the offense, a refund of the $20.00 will be given.

II. Cable Television Franchise Fee

County commissions and municipalities may impose a franchise fee upon cable television companies providing cable

service within their jurisdiction under chapter 24D, the Cable Television Systems Act. If a municipality chooses not

to franchise, then the county may franchise cable operations within the municipality. The WV Public Service

Commission (PSC) is the franchising agent if the county or municipality chooses not to be.

Chapter 24D requires any person constructing, operating or acquiring a cable system or extending a cable system to

first obtain a cable franchise agreement from a franchising authority. The cable operator must pay a two hundred-

fifty dollar fee with the application for franchise to the franchising agent.

The PSC shall to the extent permitted by and not contrary to federal law, rules and regulations, prescribe standards

for procedures and practices which franchising authorities shall follow in considering the issuance of cable franchises

and set standards for the construction and operation of cable systems that will provide safe, adequate and reliable

service to subscribers. Any cable franchise issued, may be revoked, altered or suspended by the franchising authorityupon the recommendation of the PSC to a municipality or county acting as a the franchising authority, or after a

hearing before the franchising authority.

To the extend permitted by federal law, the PSC shall regulate rates to ensure that they are just and reasonable both

to the public and to the cable operator and are not unduly discriminatory, and shall regulate charges other than those

related to rates for the provision of basic cable service to ensure that they are just and reasonable. The PSC shall

establish a complaint process for consumers.

III . County Fire Service Fee

Chapter 7, article 17 of the code authorizes the establishment of a county fire association by the fire departments

within the county. (Municipal paid fire department are excluded from membership.) The county fire association may

request the county commission to appoint a county fire board which basically coordinates fire protection services.

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The county commission may then impose by ordinance, upon the users of fire services, reasonable fire service fees

to be collected in the manner specified in the ordinance.

The fee may not be imposed unless requested by at least ten percent of the qualified voters presenting a petition so

requesting. If thirty percent of the registered voters petition protesting the fee, the ordinance cannot become effective

unless ratified by a majority of legal votes cast thereon at a primary, general or special election.

All fees imposed under this article are dedicated to the fire board for the purposes set forth in this article. Currently

several counties have fees while others have rescinded previously enacted fees. Some counties have experienced

difficulty in collecting these fees for various reasons.

Effective July 5, 2002, Chapter 7, article 1, section 3d of the Code allows county commissions to authorize volunteer fire

companies or paid fire departments to charge reasonable reimbursement fees for personnel and equipment used in performing fire-

fighting services, victim rescue or cleanup of debris or hazardous materials by department personnel.

The rate for any such fees to be charged to property owners or other persons responsible or liable for payment for such services

must be approved by the county commission and must be reasonable and shall not exceed $500 for any single incident or

accident, except an incident or accident involving hazardous materials. The commission shall require that any fees charged must

be in writing and be itemized by specific services rendered and the rate for each service.

IV. Emergency Ambulance FeeCounty commissions by ordinance may impose upon and collect from the users of emergency ambulance service

within the county a special service fee, known as the "special emergency ambulance service fee" (chapter 7, article

15). The proceeds from the imposition and collection of any such special fee shall be deposited in a special fund and

used only to pay reasonable and necessary expenses actually incurred and the cost of buildings and equipment used

in providing emergency ambulance service to residents of the county. Such proceeds may be used to pay for, in

whole or in part, the establishment, maintenance and operation of an authority, as provided for in this article. As with

the fire service fee, collection of this fee can be difficult, partially because there are no expressed penalties involved

for non-payment.

Chapter 7, article 15, section 4 requires the county commission to make available emergency ambulance service to

all residents of the county where such service is not otherwise available, provided funds are available to do so. The

commission may provide the service directly through its agents, servants and employees, or by its designees, or by

contracting with other groups, individual associations, etc. or it may cause such services to be provided by an

authority. As used in this section, "users" means any person to whom emergency ambulance service is made available

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under the provisions of chapter 7, article 15.

An amendment to chapter 7, article 15, section 10, effective June 10, 1999, allows emergency ambulance authorities

to provide not only emergency transportation, but non-emergency transportation as well.

V. Emergency Telephone Fee (E-911)

Chapter 7, article 1, section 3cc authorizes a county commission to establish an enhanced emergency telephone

system and impose a service fee upon the consumers of telephone service within the county for such system. The

fee is to be used for capital, installation, and maintenance cost of the enhanced service. It may also be used to fund

dispatchers.

The county commission may contract with the telephone company or companies to act as their billing agents. These

fees generally run between $ .50 - $1.50 and are attached to all telephone subscribers monthly bills. The

establishment of a E 911 system is subject to the provisions of chapter 24, article 6 of the code 5

VI. Service Fee for Infrastructure Projects

Chapter 7, article 20, sections 11 through 24 authorizes a county commission to impose, administer, collect and

enforce payment of voter-approved service fees to pay for or finance the cost of special infrastructure projects withinthe county. It gives county commissions the authority to issue revenue bonds to finance special infrastructure projects

and includes authority to issue refunding bonds, and other actions to finance and complete such projects as the county

commission deems prudent or necessary. The statute does not allow funding to cover the costs of the operation,

repair, maintenance, or full replacement of capital improvements. It does include the development of water treatment

and distribution facilities, wastewater treatment and disposal facilities, sanitary sewers, storm water, drainage and

flood control facilities and public roads. When beginning an infrastructure project, the statute requires that the ocunty

obtain written confirmation of acceptance from the local utility that will provide the service. For example, if the

project is a new roadway, confirmation must be received from the WV Department of Transportation that theiragency will take the roadway into the States highway system. Any such road must conform to their standards and

they shall have plan and specification approval.

5See appendix-E for list of rates currently imposed.

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VII. Interest Income

Interest earned on county funds are governed by 7-6-5 and 59-1-37 of the code and are paid into the county general

fund.

VIII Payment In Lieu of Taxes (PILT)

The payment in lieu of taxes program was enacted by Congress in 1976 by P.L. 04-565. The program is administered

by the Bureau of Land Management of the Department of Interior.

The purpose of the program is to provide payments in lieu of taxes to units of local government for certain federal

lands within their boundaries. A unit of local government is defined as that type of government within the state which

is the principal provider of governmental services affecting the use of entitlement lands, which in West Virginia is

county government. Single purpose governments such as school boards, or special purpose units of local governmentare not eligible.

Payments are based on the number of acres of entitlement lands within the county and in West Virginia are made

directly to the eligible county. For more information concerning this program, contact the following:

Chief Division of Finance

Bureau of Land Management

Denver Federal Center, Bldg. 50

Denver, Colorado 80225-0047

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Grants

Grants that are available to the County Commission are primarily, though not totally, federal funds that are

administered through the state. A county may also be eligible for corporate or private grant money. Some grants are

utilized extensively, others not at all.

Keep in mind that you are often competing for very scarce dollars. Criteria for awarding grants may include level

of need, timeliness, quality of application, as well as other considerations. The Regional Planning and Development

Councils can be helpful in the preparation of these grants. 6

The WV Development Office administers a number of grants that are available to county government. These grants

are handled through the Community Development Division and the Local Development Initiatives Division. Grants

are also offered through a number of other agencies. Most grants have limited resources and the competition for

funding is often very stiff. 7

6See appendix-F for council map.7See appendix-G for grant agencies.

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Chapter 3Property Tax & Fiscal

Property Tax

As a result of the 1932 tax limitation amendment, the West Virginia Constitution prescribes limitation upon and

guidelines for the imposition of ad valorem taxes on real and personal property.

Article 10, section 1 of the Constitution requires that taxation shall be equal and uniform throughout the state and

that all property both real and personal be taxed in proportion to its value to be ascertained as directed by law. This

same section provides for four separate classes of property.

Class I - Personal property employed exclusively in agriculture, including horticulture and grazing, products of

agriculture as above defined, including live stock, while owned by the producer, and money, notes, bonds, bills and

accounts receivable, stocks, and other similar intangible personal property. A 1957 Constitutional amendment

exempted money and bank deposits and a 1984 amendment permits the exemption of other intangible personal

property by general law. The maximum rate of tax or levy rate, on this class of property is fifty cents on each one

hundred dollars of value.

Class II - All property owned, used and occupied by the owner thereof exclusively for residential purposes and upon

farms occupied and cultivated by their owner or bona fide tenants. The maximum rate of tax on this class of property

is one dollar on each one hundred dollars of value.

Class III - All property other than class I and II located outside of municipalities. The maximum rate of tax on class

III property is one dollar and fifty cents on each one hundred dollars of value.

Class IV - all property other than class I and class II properties located within municipalities. The maximum rate of

tax on class IV property is two dollars on each one hundred dollars of value. In class III & IV the 1957 amendment

exempted household goods and personal effects not held or used for profit. A 1986 amendment exempted tangible

personal property which is moving in interstate commerce through or over West Virginia consigned from a point or

origin outside West Virginia to a warehouse within the state for storage in transit to a final destination outside the

state.

Section 1 of article 10 permits the legislature to exempt property used for educational, literary, scientific, religious

or charitable purposes, all cemeteries, public property, the personal property, including livestock, employed

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exclusively in agriculture as above defined and the products of agriculture as so defined while owned by the

producers.

Article 10, section 1a exempts bank deposits, money, household goods and personal effects from property taxation.

Article 10, section 1b exempts the first twenty thousand dollars of assessed valuation of any real property, or personal

property in the form of a mobile home used exclusively for residential purposes and occupied by the owner or one

of its owners thereof as his residence and who is a resident of this state and who is sixty-five years of age or older

or who is permanently and totally disabled.

Article 10 section 1b permits the legislature to extend this exemption to home owners, as set forth in the preceding

paragraph, who are under the age of sixty-five.

This same section mandates that all property subject to property tax be assessed at sixty percent of its value as

directed and ascertained by the requirements of this section.

Chapter 11, article 3, section 1 of the code fixes the time and basis of assessments. All property is to be assessed as

of July one at its true and actual value; that is to say, at the price for which

CCAWV Handbook.pdf

Documents

Transcript of CCAWV Handbook.pdf