1st edition (1994) written by

Richard Dick Shelton

2nd edition (2001) updated by
Vivian Parsons, Executive Director, CCAWV
and
Jack McClung, Legal Counsel, WVACo
3rd edition (2007) updated by
Vivian Parsons, Executive Director, CCAWV
4th edition (2010) updated by
Vivian Parsons, Executive Director, CCAWV

on behalf of the

County Commissioners Association

of West Virginia
November 2010

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 on
property tax appeals. They are involved with the conducting of elections, economic development, and are responsible
for the funding of spiraling jail costs. Often citizens turn to them for action in areas as diverse as the management
of 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 the
best resources possible to help commissioners confront the challenges they face. Under the guidance of 1994
President John Sorrenti, the Commissioners Association embarked on a two-pronged program to provide these
resources on an ongoing basis.
The first part of this program is a special series of training programs that are offered through out the year that
provide in depth analysis and discussion of the topics critical to the operation of county government. This highly
successful 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 to
serve as a reference source to county commissioners. It is not an exhaustive discussion of issues, but rather an
organized 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 any
pertinent judiciary rulings. Unless otherwise noted whenever a reference is made, such as governor or tax
department, 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 as
needed. Furthermore, updates will be provided, as needed, to reflect changes in law, judicial rulings, or regulatory
changes. 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 dedicated
his life to the improvement and promotion of local government and no one in the state was more familiar with the
issues nor in a better position to develop this manual than he. Dick worked for months on this document, doing
exhaustive research and deliberating over every sentence to assure its accuracy. Over the years that I was privileged
to work with Dick, he taught me an enormous amount about county government and provided all county
commissioners, present and future, with a valuable resource.
The Association thanks not only Dick Shelton for his dedication, but also the various state agencies that
continue to provide us with updated information. We also thank Mr. Jack McClung Legal Counsel for his expertise
and former CCAWV employee Stephen Zoeller for the value that they have added to this project over the years. A
special 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 a
valuable insight into the process of how county government works.

Vivian Parsons, Executive Director

County Commissioners Association of WV
November 2010

This 4th edition of the County Commissioners Handbook remains dedicated to the memory of Mr. Richard
Dick Shelton. Dick dedicated his life to the improvement and promotion of county government and no
one 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 Virginia
salutes 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 adding
additional information of concern and value to county commissioners. This resource is a continuing work
in progress as was the original intention. CCA will endeavor to provide future updates as needed. We hope
you will find this manual a useful and valuable resource.
Vivian Parsons, Executive Director
County Commissioners Association of WV
November 2010

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

CHAPTER 1
COUNTY COMMISSIONERS
GENERALLY
Historical 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.
II.
III.
IV.
V.

Meetings Generally
Open Governmental Procedures Act
Executive Sessions
Minutes
Enforcement of the Act

Commissioners' Salaries Constitutional & Statutory

Offices and Courthouse Hours
Vacancy in Office of County Commissioner

Chapter 2
FINANCE
Taxes Mandated by the Legislature and Imposed Statewide
I.

Severance Tax
A. Coal
B. Oil & Gas
II. Excise Tax on the Privilege of Transferring Real
Property
III. Head Tax on Dogs
IV. Tax on the Purchase of Intoxicating Liquor Outside
Corporate Limits of Municipalities
V. Horse and Dog Racing Tax
VI. Video Lottery Proceeds
VII. Limited Video Lottery Revenues
VIII. WV Lottery Racetrack Table Games Revenue
IX. State-wide Wireless E-911 Fees
Permissive Taxes Requiring Affirmative Action by County
Commission
I.

Hotel Occupancy Tax

Fees and Earnings of the Elected County Offices

Additional County Revenues Not Under the Control of the
County Commission
I. Sheriffs Concealed Weapons Fee
II. Assessors Fund

Other Revenue Sources and User Fees

I.

Magistrate Court: Fines, Costs, and Fees

A. Fines
B. Costs
C. Other Fees
II. Cable Television Franchise Fee
III. County Fire Service Fee
IV. Emergency Ambulance Fee
V. Emergency Telephone Fee - E911
VI. Interest Income
VII. Payment In lieu of Taxes (PILT)
Grants

CHAPTER 3
PROPERTY 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.
II.
III.
IV.

Preparation & Certification of the Levy

Revisions of the Levy Estimate
Levy Limitation
Reappraisal

General Obligation Bonds

Excess Levies
Depositories
Disbursements
Purchasing
State Auditors Office as Ex Officio Chief Inspector and
Supervisor of Public Office

CHAPTER 4
PERSONNEL
Direct Employees of the County Commission
Other County Personnel
Fringe Benefits
I.
II.
III.
IV.
V.
VI.

Public Employees Retirement System (PERS)

Social Security
Health Insurance
Workers Compensation
Unemployment Compensation
Annual and Sick Leave

Miscellaneous
I.
II.

Minimum Wage and Maximum Hours

Unlawful Practices

CHAPTER 5

CRIMINAL JUSTICE AND

QUASI JUDICIAL POWERS
Law Enforcement Personnel
Corrections Personnel
Corrections
Home Confinement
WV Community Corrections
Quasi Judicial Powers
I.
IV.

Appointment of Committees, Guardians, etc.

Probate on Wills, Personal Representatives, etc.

CHAPTER 7
INTERACTION WITH STATE
AND OTHER LOCAL
GOVERNMENTAL 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

 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.
II.

Municipalities
Boards of Education

CHAPTER 6
ELECTIONS
Voter Registration
Voting Systems
I.
II.

Mechanical Voting Machines

Electronic Voting Systems

Magisterial Districts
Precincts
Polling Places
Election Procedure
I.
II.
III.
IV.
V.
V.
VI.
VII.

Ballots
Election Officials
Early Voting
Emergency Absentee Voting
Canvass
Recount
Contesting of Election

Tampering and Neglect

APPENDIX
A.

Salary Rates for County Commissioners

B.

County Classification by Assessed Value

C.

County Budget Report

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

J.

Regional Jail areas (map)

K.

Supreme Court Ruling on Regional Jail

Participation (6/8/2000)

L.

Telephone Directory

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

N.

CCA Legislative Time Line

Chapter 1
County Commissioners
Generally
Historical Background and Composition
of 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 an
election, 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 legislative
enactment.

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 also
authorizes 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, the
name 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
VALUATION OF PROPERTY
CLASS

ALL CLASSES

MAXIMUM ASSESSED
VALUATION OF PROPERTY
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

$ 199,999,999

---0---

1
2

For current salary rates see appendix. -A

See 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 day
or 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 case
the 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
Finance
As 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

See appendix-C for county revenue by county.

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Taxes Mandated by Legislature

and Imposed State-Wide
I.

Severance Taxes

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 twentyfive 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. Thecounty tax rate is fifty-five cents for each
five hundred dollars or fraction thereof. A county commission may, at its discretion, increase thecounty 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 intent
to 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 necessary
to 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 the
corporate 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 provisions
of 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 adoption
of 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.

See 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 hundredfifty 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 authority
upon 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 firefighting 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 Fee

County 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 code5

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 within
the 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 their
agency 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.

See 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 government
are 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

6
7

See appendix-F for council map.

See appendix-G for grant agencies.

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Chapter 3
Property 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 such property would sell if voluntarily
offered for sale by the owner thereof, upon such terms as such property, the value of which is sought to be
ascertained, is usually sold, and not the price which might be realized if such property were sold at a forced sale,
except that the true and actual value of all property owned, used and occupied by the owner thereof exclusively for
residential purposes shall be arrived at by giving primary, but not exclusive, consideration to the fair and reasonable
amount of income which the same might be expected to earn, under normal conditions in the locality wherein
situated, if rented: Provided, That the true and actual value of all farms used, occupied and cultivated by their owners
or bona fide tenants shall be arrived at according to the fair and reasonable value of the property for the purpose for
which it is actually used regardless of what the value of the property would be if used for some other purpose; and
that the true and actual value shall be arrived at by giving consideration to the fair and reasonable income which the
same might be expected to earn under normal conditions in the locality wherein situated, if rented. The taxes upon
all property shall be paid by those who are the owners thereof on that day, whether it be assessed to them or others.

Chapter 11, article 3, section 1a, establishes tax districts as distinguished from magisterial districts. Much of Chapter
11, article 3 deals with the duties of and methods to be used by the county assessor and will not be described in detail.

The West Virginia Constitution, as heretofore explained, specifically exempts certain properties from property
taxation and permits the legislature by general law to exempt others. Chapter 11, article 3, section 9, statutorily
exempts from property tax those properties authorized by the Constitution.

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Chapter 11, article 3, section 19, requires the assessor to complete the real and personal property tax books in time
to deliver such books to the board of review and equalization (county commission) not later than February first of
the assessment year.

Review And Equalization By County Commission

Chapter 11, article 3, section 24, requires the county commission to annually, not later than the first day of February,
meet for the purpose of reviewing and equalizing the assessments made by the assessor. The commission may not
adjourn for more than three business days at a time, not including Saturday, Sunday, and legal holidays, until it has
completed the duties required by this section, and must not remain in session for more than twenty-eight days and
may not adjourn sine die before the fifteenth day of February.

As of tax year 2012, the process is amended to include a second session of the county commission setting as the
Board of Assessment Appeals in October of the tax year. A taxpayer may elect to apply, in writing, to the Board of
Review and Equalization during the February session, not later than February 20th of the tax year, requesting to delay
their hearing until the October session of the Board of Assessment Appeals (11-3-24b). Notice of intent to file a
petition before the Board in October must contain acknowledgment that the taxpayer will timely pay first and second
half property tax installments on or before they become due and that any reduction in assessed value that is
determined in finality will result in a credit against taxes for the tax year next succeeding the tax year in which the
decision becomes final.

At either the February or October meetings, taxpayers may appeal the value assessed to their property.

At the first meeting in February, the assessor must submit the property books for the current year, which shall be
complete in every particular, except that the levies shall not be extended. The assessor and his assistants are required
to attend the meetings and render every assistance possible in connection with the value of property assessed by them.

The commission is required to examine and review the property books, and to add on the books the names of persons,
the value of personal property and the description and value of real estate liable to assessment which have been
omitted by the assessor. The commission is directed to correct all errors in the names of persons, in the description
and valuation of property, and they shall cause to be done whatever else may be necessary to make the valuation
comply with the provisions of law.

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The commission may not consider or review any question of classification or taxability . If the commission
determines that any property or interest is assessed at more or less than its true and actual value, it must fix it at the
true and actual value. In the event an assessment is increased, the commission is required to give the property owner
at least five days notice, in writing, and signed by the president of the commission, of the intention to make the
increase. Service upon the property owner shall be sufficient, or upon his agent or attorney in person, or if sent by
registered mail to such property owner, his agent, or attorney, at the last known residence. If he is not found and has
no known residence, then notice must be given by publication thereof as a class I legal advertisement in compliance
with the provisions of chapter 59, article 3, of the Code.

If persons fail to apply for relief at this meeting (or beginning in tax year 2012, fail to petition for hearing in October
of the tax year), they shall have waived their right to ask for correction in their assessment list for the current year,
and shall not thereafter be permitted to question the correctness of their list as finally fixed by the county commission,
except on appeal to the circuit court. After the county commission has completed the review and equalization of the
property books, a majority of the commission must sign a statement that it is the completed assessment of the county
for the year and the property books must be delivered to the assessor and the levies extended as provided by law.

Levy Estimate & Fixing the Levy Rate

Revenues from property taxation historically have been and are presently the principal source of revenue for county
government. For this reason the budgeting process for county government has been tied to the fixing of the property
tax levy rates. See appendix H - CCAs Recommended Uniform Budget Process as outlined by West Virginia
Code chapter 7, article 7, section 7.

Theoretically the county commission first would determine its expenditures, then its revenues, other than property
tax, and then fix the levy rate accordingly. As a practical matter, this procedure is in almost all cases reversed. The
levy limitation amendment of 1932 fixed maximum rates of levy that could be imposed upon the various classes of
property. Since the demands upon county commissions for various services in almost all cases exceeds the available
revenues, the process is to first determine the revenues from all sources and then adjust expenditures to meet the legal
requirement of a balanced budget.

I. Preparation & Certification of the Levy

Chapter 11, article 8, section 9 requires each levying body (county commission) to hold a meeting or meetings
between the seventh and twenty-eighth days of March for transaction of business generally and particularly for the

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preparation of the levy estimate and its certification to the state auditors office.

Chapter 11, article 8, section 18, requires the State Auditor to prepare and furnish forms and instructions for
preparation of the levy estimate required by the preceding paragraph. By reason of this, the State Auditor has
prepared a uniform chart of accounts which is utilized by the counties in preparing the levy estimate.

Chapter 11, article 8, section 10, requires each county commission, during this time, to ascertain the fiscal condition
of the county and to make an itemized statement setting forth:

(1) The amount due and the amount that will become due and collectible from every source
during the current fiscal year except from the levy of taxes to be made for the year upon the
county as a whole and upon any district of the county for which the levies are laid by the county
court;

(2) The interest, sinking fund and amortization requirements for the current fiscal year of
bonded indebtedness legally incurred upon a vote of the people, as provided by law, prior to the
adoption of the Tax Limitation Amendment, owing by the county as a whole and by any district;

(3) Other contractual indebtedness not bonded, legally incurred prior to the adoption of the
Tax Limitation Amendment, owing by the county as a whole and such debts owing by any
district;

(4) All other expenditures to be paid out of the receipts for the current fiscal year, with
proper allowance for delinquent taxes, exonerations and contingencies;

(5) The total amount necessary to be raised for each fund by the levy of taxes for the current
year;

(6) The proposed county levy in cents on each one hundred dollars' assessed valuation of
each class of property for the county and its subdivisions;

(7) The proposed levy in each district for district funds, if any, on each one hundred dollars'
valuation of each class of property;

(8) The separate and aggregate amounts of the real, personal and public utility properties in each
class in the county and in each subdivision thereof.

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A copy of the statement, certified by the county clerk, shall be forwarded to the State Auditor, and the clerk shall
publish the statement forthwith. The session shall then stand adjourned until the third Tuesday in April.

Chapter 11, article 8, section 10a requires the county commission to reconvene on the third Tuesday in April to hear
and consider any objections, orally or in writing, by the prosecuting attorney, the State Auditor or his representative,
or by any taxpayer to the estimate or proposed levy.

The county commission, after hearing objections shall reconsider the proposed original estimate, and if the objections
are well taken, shall correct the estimate and the levy. The estimate and levy shall not be entered of order until it has
been approved, in writing, by the State Auditor. The clerk shall then enter the estimate and levy, the order of the
court, and the written approval of the State Auditor in the proper record book.8

Chapter 13, article 1, section 20 requires the county commission to impose annually a tax on all property, in excess
of all other taxes, sufficient in amount to pay the bond principal and interest falling due each year. This levy rate is
imposed separately from the levy for other purpose. The subject of issuance and sale on bonds will be discussed in
a separate section.

II. Revisions of the Levy Estimate

Chapter 11, article 8, section 26a provides as follows:

"The State Auditor shall, by uniform regulations, provide for the revision of the levy estimate of a
county court [county commission] or municipality to permit expenditures for purposes for which no
appropriation or an insufficient appropriation was made in the annual levy estimate as approved by
the State Auditor. The revision shall be made only with the prior written approval of the State
Auditor."

A copy of the order by the county commission requesting such revision, which includes a statement that the revision
is being made prior to the obligation or expenditure of funds, must accompany the budget revision form. Revisions
can be made to objects of expenditure (as defined in the Uniform Chart of Accounts) without the State Auditor's
approval, provided that the total for that category is not changed.

8 See appendix - H for CCA recommended Uniform Budget Process

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In emergency situations, purchases can be made for expenditures for which no or insufficient appropriation exists
prior to obtaining the written approval of the State Auditor to revise the budget. This applies only to emergency
purchases which must be made immediately because of a physical or financial emergency, and because of their urgent
nature, cannot be delayed in order to receive prior approval. Such emergency purchases must be ratified by a
subsequent order of the county commission, and a budget revision must then be submitted to the State Auditor.

III. Levy Limitation

The levy limitation amendment to the Constitution fixed the maximum rates of levy that could be imposed upon the
various classes of property but left it to the legislature to divide those rates between the local levying bodies. The
current maximum rates of levy allocated by the legislature to the county commission for all purposes is:

Class I

14.3 cents on each $100 of assessed value

Class II

28.6 cents on each $100 of assessed value

Class III

57.2 cents on each $100 of assessed value

Class IV

57.2 cents on each $100 of assessed value

All of the bonds which were issued prior to the passage of the tax limitation amendment of 1932 have been retired,
but the county commission must first lay the levy required to pay the annual principal and interest on bonds issued
subsequent to the passage of that amendment and then may use the remainder for current expense9

Excess levies will be discussed in a section devoted to that subject.

IV. Reappraisal
With respect to reappraisal programs, chapter 11, article 8, section 6e, provides that where any annual appraisal,
triennial appraisal or general valuation of property would produce an assessment that would cause an increase of one
percent or more in the total projected property tax revenues that would be realized were the then current regular levy
rates by the county commission and the municipalities to be imposed, the rate of levy shall be reduced proportionately
as between the county commission and the municipalities and for all classes of property for the forthcoming tax year
to cause the rate of levy to produce no more than one hundred one percent of the previous year's projected property
tax revenues from extending the county commission and municipality levy rates, (excluding new assessments).
However, the county commission, after holding a public hearing, may increase the levy to an amount not to exceed

See appendix-I for current rates of levy.

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by more than 10% of those property tax revenues received by the county the preceding year. 11-1c-8 requires
increasing the 101 % maximum amount to be raised by the levy by an additional 2% for the funding of the assessor's
office for at least three consecutive years beginning July 1, 1991, or until monies borrowed for this purpose have
been repaid, whichever comes last. Each year thereafter the increased rate shall be 1%.

General Obligation Bonds

General obligation bonds, as distinguished from revenue bonds, are bonds issued by the county commission for which
the credit of the county is pledged. The county commission must annually lay a levy on all property subject to
taxation in an amount sufficient to pay annually the principal and interest falling due each year. Revenue bonds do
not pledge the credit of the county but such bonds must be retired from revenues of the project for which they were
issued.
Chapter 13, article 1, section 2, provides that bonds may be issued for the purpose of acquiring, constructing and
erecting, enlarging, extending, reconstructing or improving any building, work, utility or undertaking, or for
furnishing, equipping and acquiring or procuring the necessary apparatus for any building, work, improvement or
department, or for establishing and maintaining a library or museum for the public use, or acquiring a recreation park
for the public use, or for acquiring, constructing, furnishing, equipping and maintaining civic arenas, auditoriums,
exhibition halls and theaters, or for other similar corporate purpose, for which the political division is authorized to
levy taxes or expend public money. But no bonds shall be issued for the purpose of providing funds for the current
expenses of the commission.

Chapter 13, article 1, section 3, limits the amount of bonded indebtedness by a county commission to not more than
two and one half percent of the value of the taxable property within the county as shown by the last assessment
thereof except for the erection and equipment of a court house and/or jail with funds borrowed from the government
of the United States, or any governmental agency, federal or state there is permitted an additional two and one-half
percent.

Chapter 13, article 1, sections 7 through 13, require the holding of an election for the purpose of voting upon the
question of issuing the bonds. Such election may be held at a general election, primary election or special election.
Notice of election must be given within fourteen days of the election by appropriate legal advertisement. The form
of ballot is set forth in chapter 13, article 1, section 12. The county commission must canvass the returns at the same
time and in the same manner as is required of a general election.

If three fifths (60%) or more of all the votes cast favor the issuance of the bonds chapter 13, article 1, section 14, sets
forth the procedure to be followed by the commission in issuance and sale of the bonds. Chapter 13, article 1, section

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21, provides for advertising of the sale of the bonds by appropriate legal advertisement.

Excess Levies
Article 10, section 1, of the Constitution allows the county commission to increase the maximum rate of levy. These
increases are called excess levies. A county must call for an election to impose an excess levy (chapter 11, article
8, section 16), which may be held at a general election or as a special election. These levies must be approved by
60% of the voters.

An excess levy rate may not exceed 50% of the maximum levy rate for regular levies and may run for a maximum
of five years. The commission must state how much money is to be raised by the excess levy and specifically state
what the money is to be used for. Adequate time must be allowed prior to the election to meet the legal requirements
of holding an excess levy election.

Depositories
Chapter 7, article 5, section 1 of the code requires the county commission of every county on or before the thirtieth
day of June to, by order of record, designate all of the banking institutions situated in the county and duly
incorporated under the laws of this state or organized under the laws of the United States which may be used as
depositories of public moneys.

This is a ministerial act and does not automatically qualify the banking institutions as a county depository. The
banking institutions must execute a surety bond or furnish hypothecated securities in lieu of bond in such sums as
the commission shall direct but it may not be in an amount less than the maximum sum that shall be deposited in the
depository at any one time.

Banking institutions that comply may serve as depositories of public moneys for one year and the sheriff has the
authority to deposit public moneys into any qualified depository that he may choose. However, once deposited, it
may be disbursed or transferred only upon approval of the county commission.

The sheriff is authorized to establish with the qualified depositories two accounts, one to be designated "demand
deposit account" and the other to be designated "time deposit account." The time deposit is similar to a savings
account and will earn interest equal to that paid on private savings accounts. If it appears to the county commission
that funds on deposit in a demand deposit account exceeds the current requirements, the commission may authorize

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the sheriff, in writing, to transfer or deposit such funds, or a portion thereof, to the time deposit account.

Chapter 7, article 6, section 5a of the code authorizes the sheriff to make excess funds available to the state board
of investments if such actions are approved in writing by the county commission. It must be determined by the sheriff
that the interest rate offered by the local depositories is less than the net interest rate less the administration fees
charged by the state board.

Disbursements
Chapter 7, article 5, section 4 provides in part as follows:

"No money shall be paid by the sheriff out of the county treasury except upon an order signed by the
president and clerk of the county court [county commission], and properly endorsed: Provided,
however, That in counties having a population in excess of fifty thousand as shown by the last
preceding federal census, such signatures and the signature of the sheriff authorizing the payment
of such orders by a county depository may be made by means of such mechanical or electrical device
as the county court [county commission] may select."

Chapter 7, article 5, section 3 of the code requires every person having a claim or demand against a county to file with
the county clerk an account or statement fully setting forth the items to be paid. The clerk is then required to present
the account or statement to the county commission at its next meeting. The commission then decides whether to
make payment totally or in part, or to disallow payment. Section 8 of this article has been held by the West Virginia
Supreme Court in Chapman v. County Court 27 WV 496 to permit filing of the account or statement directly with
the county commission.

Purchasing
I. Commodoties
Chapter 7, article 1, section 5 provides in part as follows:

"It shall be the duty of the county commissioners of each county to supervise and control the
purchase of furniture, fixtures and equipment and other supplies for their county..."

Chapter 7, article 1, section 11 permits the county commission to make a purchase of and contract for commodities
and printing of fifteen thousand dollars or less in the open market but a purchase of commodities and printing in

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excess of that amount, except in cases of emergency, must be based on competitive bids. The commission is
authorized to promulgate rules and regulations governing competitive bids. This section provides that a vendor who
has been debarred pursuant to the provisions of 5A-3-33a thru 5A-3-33f of the WV Code, may not bid on or be
awarded a contract under this section. Chapter 5A, article 1, section 1, defines commodities to mean

supplies,

material, equipment, contractual services and any other article or thing used by or furnished to the county.

II. Government Construction Contracts

Chapter 5, article 22, section 1 of the Code requires that the state and its subdivision shall except as provided, solicit
competitive bids for every construction project exceeding twenty-five thousand dollars in total costs. Again, any
vendor that has been debarred under chapter 5A is ineligible. Following the solicitation of bids, the construction
contract shall be awarded to the lowest qualified responsible bidder. The lowest qualified responsible bidder
is the bidder that bids the lowest price and as a minimum meets the following requirements: 1) certifies that he or
she is ready, able and willing to timely furnish the labor and materials required to complete the contract; 2) is in
compliance with all applicable WV laws; and 3) has supplied a valid bid bond or other surety authorized or approved
by the contracting public entity. If the county determines that the bidder does not meet the minimum requirements
of the lowest qualified responsible bidder standard, the county must document its findings in writing and include
it in the bid file prior to the awarding of the contract. After the award of the contract, all bids submitted are open for
public inspection.

III. Architect-Engineer Services

Chapter 5G, article 1 specifies a process for the procurement of architectural or engineering services by the state and
its political subdivisions (counties & cities) on the basis of demonstrated competence and qualification for the type
of professional services required. See Chapter 5G for more specific details.

State Auditors Office as Ex officio Chief Inspector

and Supervisor of Public Office
Chapter 6, article 9, section 1 through 10 designates the State Auditor as ex officio the chief inspector and supervisor
of public offices and delegates to him broad authority with respect to accounting, reporting and auditing of county
finances. This article includes the following:

1)

Section 2 of this article requires the chief inspector to formulate, prescribe and install a system of accounting

and reporting which is to be uniform for all local governmental offices and agencies.

2)

Section 3 mandates that separate accounts be kept for every appropriation or fund made or levied by the

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county commission showing the date and manner of each payment made out of the fund.

3)

Section 5 requires the State Auditor to require from every local taxing agency financial reports covering a

full period of each fiscal year in accordance with forms and methods prescribed by the Auditor.

4)

Section 7 requires the State Auditor or appointee at least once a year make a detailed audit of the financial

affairs of each county. This section sets forth in detail the manner in which this audit is to be conducted.

5)

Section 8 requires the county commission to pay the cost of such audit into a special revolving state fund

established for payment of these costs.

6)

Section 9a provides for public inspection of all reports and audits required by this article.

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Chapter 4
Personnel
Direct Employees of the County Commission
The county court (commission) of Cabell County in 1965 appointed a person to the position of secretary and assistant
to the court. The authority of the court to do this was questioned by the county clerk and the matter was submitted
to the circuit court and appealed to the supreme court. The supreme court held that the county court (commission)
was without power to make such appointment without expressed authority to do so or in the absence of any statute
from which such an authority could reasonably be implied.

The legislature in 1967 amended chapter 7, article 1 of the Code by adding section 3m to this article. Chapter 7,
article 1, section 3m reads in part as follows:

In addition to all other powers and duties now conferred by law upon county commissions or
tribunals in lieu thereof, hereinafter referred to as county commissions or commissions, such
commissions are hereby empowered to employ, fix compensation for and discharge such clerical,
stenographic, technical, professional and other personnel, including specialists and consultants, as
may from time to time be necessary to aid such commissions in exercising their powers or
discharging their duties as provided by law and including a county administrator, to coordinate the
commission's activities and to do such other things as the commission may direct: Provided, That
such commissions shall not have the power to employ any such personnel to perform powers and
duties that are performed by such commissions through their clerks pursuant to law.

Section 3m further requires the commission, not later than March 28 of each year, to determine and fix an aggregate
amount for such personnel in the following fiscal year and to make and enter an order stating any action taken in this
regard. The commission must also file with the county clerk a statement in writing showing such action and setting
forth the name of each person employed under this section, the time for which employed and the monthly
compensation.

Until the statements required by this section have been filed, no allowance or payments shall be made by the
commission for personnel.

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Other County Personnel

The appointment of deputies by the circuit clerk, county clerk, sheriff, surveyor, or assessor is authorized by chapter
6, article 3, section 1, which reads in part as follows:

(a)(1) The clerk of the supreme court of appeals, or of any circuit, criminal, common pleas,
intermediate or county court (commission) , or of any tribunal established by law in lieu thereof,
may, with the consent of the court (commission), or such tribunal, duly entered of record, appoint
any person or persons his deputy or deputies*

(2) A sheriff, surveyor of lands, or assessor may, with the consent of the county commission duly
entered of record, appoint any person or persons his deputy or deputies.

Chapter 7, article 7, section 7, provides in part as follows:

The county clerk, circuit clerk, joint clerk of the county commission and circuit court, if any, sheriff, county
assessor and prosecuting attorney, by and with the advice and consent of the county commission, may
appoint and employ, to assist them in the discharge of their officials duties for and during their respective
terms of office, assistants, deputies, and employees*

The West Virginia Supreme Court of Appeals ruled in Hockman v. County Court, 138 W.Va. 132, that the county
commission has the positive authority to consent or refuse to consent to an appointment by a sheriff (or other official)
and in exercising such authority is not subject to judicial decision or control and can do so without expressing any
reason for such refusal.

The forgoing officers shall, prior to March second of each year, file with the commission a detailed request for
appropriation for anticipated or expected expenditures for their respective offices, including the compensation for
their assistants deputies and employees for the ensuing fiscal year.

An attorney general's opinion dated February 17, 1976, stated in part as follows:

*Underscoring added
*Underscoring added.
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It goes without saying that a detailed statement of expenditures would require a line-item statement
of the amount to be paid to each assistant, deputy and employee, if so required by the county
commission, so that the commission can intelligently fix a budget for the ensuing fiscal year. Code
7-7-7 is intended to give a county commission the opportunity to review the overall budget request
for certain named county officials, taking into consideration the proposed compensation to be paid
the deputies, assistants, and employees of the named official, but it does not give the county
commission the authority to set the actual compensation for the deputies, assistants, or employees,
even though submitted to the county commission as a "line item" in the official's budget request.

Chapter 7, article 7, section 7 further provides that prior to March twenty-ninth of each year, the commission shall
meet and by order fix the total amount of money to be expended for assistants, deputies and employees of each of
the offices heretofore set forth.

Each of the officers listed above is required to file with the county clerk before June thirtieth of each year a statement
setting forth the name, or position designation, if then vacant, of each of his or her assistant, deputies and employees,
the period of time for which employed, and the persons monthly or semi-monthly compensation. Until this statement
has been filed no payment shall be made to any county official or their assistants, deputies and employees.

Each of the officers herein named has the authority to discharge any of his or her assistants, deputies or employees
by filing a statement specifying such discharge with the county clerk.

Appointment, employment and discharge of deputy sheriffs and correctional officers covered by civil service are
excluded from the foregoing and will be discussed in a later chapter.

Chapter 7, article 1, section 3dd of the Code, enacted by the 1987 legislature, authorized the county commission to
establish employee wage and benefit review boards. In the event the commission establishes such a board, the board
shall consist of one county commissioner, selected by the commission, the county clerk, circuit clerk, sheriff,
assessor, prosecuting attorney and two county employees selected by the commission. If the county has a civil
service system one of the employees shall be a member of such system and one shall be a non-member. Each
employee member shall be selected from a different county office.

This board shall establish uniform employee salary scales, job descriptions, vacation policies, and other personnel
practices which reflect sound, modern administrative practice.

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Fringe Benefits
I. Public Employees Retirement System
Legislation providing for a public employees retirement system was enacted in the 1961 legislative session and has
been amended several times. Chapter 5, article 10, section 16 provides for political subdivision participation by, in
the case of a county, a two-thirds favorable vote of the county commission. An election to participate may not
thereafter be reversed. All West Virginia counties have membership in the system.

All county officers and employees on a full time basis are included in the system, with the exception of law
enforcement sheriffs deputies, which have a separate system. The board of trustees of the system certifies annually
to the county commission the percent of the employer contribution which, if paid annually during the members future
service, will be sufficient at the time of retirement to provide the required pension amounts. The employer
contribution rate is based upon the annual actuarial valuation (5-10-31). The employer's (county commission) rate
of contribution is currently 12.5% The member's individual contribution is deducted from his total salary for each
payroll period and shall be not less than three and one-half percent nor more than four and one-half percent (currently
41/2%). (5-10-29)

Effective July 1, 1998, Chapter 7-14D outlines the specifics of the Deputy Sheriffs retirement system. The County
Commissions rate of contribution for this program may not exceed 10 percent (currently at the maximum)and the
participating law enforcement deputies rate of contribution is 8 % of salary. (7-14D-7)

II. Social Security

The state and its political subdivisions are exempt from taxation by the government of the United States, without its
consent. The social security tax on the employer has been held to be an excise tax. The state gives its consent by
virtue of chapter 5, article 7, section 3, which authorizes the state agency (auditor's office), with the approval of the
governor, to enter on behalf of the state, into an agreement with the appropriate federal agency.

Currently that agreement provides for withholding employees contributions and the payments of employers tax
directly to the federal agency by the county in the same manner as required of private employers.

III. Health Insurance

Chapter 7, article 5, section 20 authorizes county commissions to adopt group health insurance plans for county
officials and employees. The county may pay any portion of this coverage and/or make payroll deductions to cover
premium costs. Upon retiring the officer or employee may remain on the plan if they are willing to pay the entire

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premium.

The state insurance plan, the Public Employees Insurance Agency (PEIA), is authorized by chapter 5, article 16 of
the Code. Counties are eligible for participation in PEIA, and in fact the majority of counties are currently in the
system. All employers not operating from the state general fund, which includes counties, have their premium rates
calculated on their cumulative experience and these rates are set at a level to pay for the actual costs of coverage.
The county contributes to the cost of the employees premium as it sees fit. These contributions currently run from
nothing to 100%.

Any county retiree may choose to obtain PEIA coverage upon retirement, whether the county is or ever was a member
of PEIA, by virtue of the county's participation in Public Employees Retirement. In either case the county is
responsible for contributing a subsidy for the retiree's coverage at a rate determined by PEIA for all retirees in the
system. For counties currently participating in PEIA, this subsidy is built in as part of the active employee's premium.
For non-participating counties, PEIA charges the county a subsidy for each of its retirees.

IV. Workers Compensation

Chapter 23, article 2, section 1, provides in part as follows:

The State of West Virginia and all governmental agencies or departments created by it, including
boards of education, political subdivision of the state* ... are employers within the meaning of this
chapter and are hereby required to subscribe to and pay premiums into the workers compensation
fund for the protection of their employees and shall be subject to all requirements of this chapter
(Chapter 23) and all rules and regulations prescribed by the Commissioner ...

The forgoing would seem to require a county commission's participation in the fund. The attorney general has ruled
in a 1967 opinion that the decision to subscribe or not subscribe is an administrative decision to be made by the
county commission.
Failure to participate, however, could under certain circumstances, subject the commission to liability for damages
for personal injury suffered by an employee in the course of employment.

Premiums to be paid are established for groups or classes of employers by the workers' compensation commissioner
and are based on the claims experience of the group or class.

*underscoring added.

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V. Unemployment Compensation
Chapter 21A, article 5, section 3b, makes any governmental entity, subject to the provisions of this chapter, liable
for payments and requires them to pay contributions in accordance with the provisions of said article 5. In lieu of
such required contributions the county commission may elect to reimburse the unemployment compensation
commission for benefits paid plus one-half of extended benefits paid during each calendar quarter.

The unemployment compensation commission was consolidated into the Bureau of Employment Programs at the
1991 session of the legislature.

The rate of payments into the fund are based on the average annual benefit payments over a three year period as
compared to the assets of the individual account and may vary from year to year.

VI. Annual & Sick Leave

Chapter 7, article 5, section 21 states that any county is authorized to grant county employees annual and sick leave
benefits.

Miscellaneous
I. Minimum Wage and Maximum Hours
Chapter 21, article 5C, section 1 defines "employer" to include the State of West Virginia, its agencies, departments
and all its political subdivisions.

Chapter 21, article 5C, section 2 increases the state minimum and training wage over 3 years: As of July 1, 2006, the
rate is $5.85 per hours; July 1, 2007 the rate is $6.55 per hour; and July 1, 2008, the rate is $7.25. The rate hike will
only affect approximately 2000 West Virginians because of overriding federal law which covers most workers
engaged in interstate commerce. Most importantly this section requires that all departments and agencies of the State
of West Virginia re subject to the minimum wage established in this section regardless of federal law, however
political subdivsions were not included in this provision, therefore, as established by prior case law, counties and
cities would be exempt from this new state minimum wage change, and would continue to be governed by federal
law currently fixed at five dollars and fifteen cents ($5.15).

Maximum hours may not exceed forty hours for a work week unless the employee receives compensation for his
employment in excess of forty hours at rate of not less than one and one-half times the regular rate at which he is
employed.

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Employees of county and municipal governments may receive compensatory time off in lieu of overtime
compensation under the following conditions:

1)

Compensatory time after 40 hours must be at one and one-half hours.

2)

Compensatory time must be agreed to in writing by both employee and employer before the performance of

work and must be recorded in the employers record of hours.

3)

Written agreement can be modified at the request of employer or employee.

4)

No agreement can deny compensatory time the employee has acquired.

5)

An employee can accrue up to four hundred eighty (480) hours if the employee's work is a public safety

activity, an emergency response activity or a seasonal activity.

6)

All employees engaged in other work may accrue up to two hundred forty (240) hours of compensatory time.

7)

For overtime work over the 480 hours or 240 hours employees must be paid overtime compensation.

8)

An employee who has accrued compensatory time off, shall upon termination of employment, be paid for

the unused compensatory time.

9)

Compensatory time must be used within one year from the time it was acquired.

II. Unlawful Practices

The Civil Rights Act of 1964, as amended prohibits discrimination in hiring, firing, promotion, fringe benefits, etc.
on the basis of race, color, religion, sex or national origin.

Various other federal statutes prohibit discrimination by reason of age, handicaps, disabilities and require equal pay
for men and women performing substantially equal work in the same establishment.

Chapter 5, article 11 of the West Virginia Code establishes a Human Rights Commission for the purpose of
encouraging and endeavoring to bring about mutual understanding and respect among all ethnic, racial and religious
groups within the state.

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Section 3 of this article defines "employer" to mean the state or any political subdivision thereof and any person
employing twelve or more persons within the state.

Section 9 of this article makes it unlawful for an employer to discriminate against an individual with respect to
compensation, hire, tenure, terms, conditions or privileges of employment by reason of race, religion, color, national
origin, ancestry, sex, age, blindness, handicap, or family status.

Complaints are filed with the Human Rights Commission and must go through a lengthy procedure before final
determination.

Any person who shall willfully impede or interfere with the commission or its agents in performance of its or their
duties shall be guilty of a misdemeanor, fined not less than one hundred nor more than five hundred dollars or
imprisoned for a time not exceeding thirty days or both.

The county commission may by an order or resolution authorize the establishment of a Local Human Relations
Commission and determine the number, qualifications, and term of its members. The county commission has the
authority to appropriate funds for the purpose of contributing to the operation of the local commission.

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Chapter 5
Criminal Justice and Quasi
Judicial Powers
Section 11, article 9 of the West Virginia Constitution provides that county commissions shall, under such regulations
as may be prescribed by law have the superintendence and administration of the internal police affairs of their
counties.

While the state Constitution gives the county commission the superintendence and administration of the internal
police affairs of the county, the phrase "under such regulations as may be prescribed by law" limits such powers and
the manner of exercising such powers to those authorized by legislative acts.

Law Enforcement Personnel

Chapter 7, article 14 provides for the appointment and promotion of deputy sheriffs whose primary duties are within
the scope of active, general law enforcement. This article provides for the establishment of a civil service
commission in each county for this purpose.

The civil service commission of each county is composed of three members, one to be appointed by the county
commission, one by the county bar association and one by the deputy sheriffs' association of the county. If either of
the latter two fail to make an appointment in a timely manner, the county commission shall make the appointment.
The county commission may remove a civil service commissioner at anytime for good cause which must be stated
in writing and made a part of the record. Chapter 7, article 14, section 3 sets forth the procedures to be followed in
this event.

The county commission is required to furnish suitable accommodations, supplies, printing, etc. for the civil service
commission and to appropriate sufficient funds for carrying out the provisions of article 14.

Chapter 7, article 14, sections 17a and 17b requires the county commission to allow deputy sheriffs vacation time
and sick leave. These two sections set forth the details of both benefits.

Chapter 7, article 14A requires the county commission to purchase a professional liability insurance policy covering

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all deputy sheriffs whose primary duties are within the scope of active, general law enforcement which provides a
minimum of $50,000 for each person injured or damaged and a total of $100,000 for each occurrence. The policy
is to be paid for out of the county's general fund.

Corrections Personnel
Chapter 7, article 14B establishes a civil service commission for county correctional officers appointed by the sheriff
and whose sole duties as correctional officers are within the scope of active operation and management of the county
jail. The civil service commission is required only in counties having a population of 25,000 or more. Counties
having a population of less than 25,000 may, by order entered of record, provide that the county commission will
place correctional officers under civil service and must publish a class II-O legal advertisement stating this fact. If
15% of the qualified voters of the county protest the order by petition signed by them, the order cannot be finalized
until ratified by a majority of the legal votes cast with respect to the question of civil service coverage for correctional
officers of the county.

The civil service commission shall consist of five commissioners. Two of such commissioners shall be appointed
by the bar association of the county, one shall be appointed by the correctional officers association of the county and
two of the commissioners shall be appointed by the county commission. In the event the bar association or the
correctional officers association fail to make their appointment in a timely manner the county commission shall make
such appointments.

The power and duties of the correctional officers civil service commission is similar in all respects to that of the law
enforcement deputies civil service commission.

Corrections
Chapter 7, article 3, section 2 requires every county to provide a suitable jail at the county seat of the county. The
county commission of any county may contract with the county commission of one or more other counties of the state
for the erection, construction, equipment, leasing and renting of a regional correctional center for either adult or youth
offenders at a location mutually agreeable to the contracting parties and not necessarily at a county seat.

The county commission must keep the jail in constant and adequate repair, heat, light, janitor service and such other
things as shall be necessary.

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Section 2 also provides that a county commission providing and maintaining a jail on April 8, 1989 shall not be
required to provide and maintain a jail after a regional jail becomes available pursuant to chapter 31, article 20.
Chapter 31, article 20, section 9 (4)(b) contains similar language and in addition thereto permits the county
commission to provide and maintain a holding facility which complies with the standards set forth in the legislative
rules promulgated by the jail and correctional facility standards commission. The legislative rules for holding
facilities promulgated by the jail and prison standards commission are very comprehensive and contain 42 pages of
requirements for the facility. A county commission, in lieu of establishing a separate holding facility, may utilize
the regional correctional facility.

A regional jail and correctional facility authority, (hereinafter referred to as the regional jail authority) is established
by chapter 31, article 20 of the Code. The authority is composed of seven members, three of which must be county
officials appointed by the governor. The authority is required to specify groups of counties within the state to be
formed into regions for the establishment of regional jails. 10

As these regions are formed, there is to be established in each region a regional jail commission. This commission
is composed, in part, of the sheriff from each county in the region or his (or her) designated representative, a member
of each county commission from each county in the region, to be chosen by the county commission, or a designated
representative and other members, spelled out in chapter 31, article 20 section 6. The functions and duties of this
commission are set forth in chapter 31, article 20, section 7 of the Code.

Chapter 31, article 20, section 10(g) provides that after a regional jail facility becomes available for the incarceration
of inmates, each county within the region must incarcerate all persons whom the county would have incarcerated in
the county jail prior to the availability of the regional jail facility in the regional jail facility except those housed in
a local holding facility.

When inmates are placed in a regional jail facility as provided in the preceding paragraph, WV Code 31-20-10(h)
requires that the county shall pay into the regional jail and development fund a cost per day for each inmate so
incarcerated. This per diem charge is to be determined by the regional jail authority. 11

Home Confinement
As a condition of probation or as an alternative sentence to another form of incarceration a circuit court may order

10 See appendix - J for map of regional jails.

11 See appendix - K for supreme court ruling on regional jail participation.

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an offender confined to the offender's home for a period of home confinement. A magistrate may do the same except
that the confinement must be electronically monitored.

An offender so confined must pay a home detention fee set by the court. The sheriff must establish a special fund
designated the home confinement service fund. The circuit clerk, for the circuit court, and the magistrate clerk for
the magistrate court, pays all home confinement fees to the sheriff for deposit into this fund. The county commission
appropriates money from the fund to administer the fund, including the purchase of electronic monitoring devices.
The county commission may supplement the fund with additional appropriations. WV Code 62-11B-7 authorizes
County Commissions to expend any surplus money, certified in writing by the funds administrator, at the end of the
fiscal year to defray the cost of housing County inmates in County or Regional jails.

The county commission may employ one or more persons, with the approval of the circuit court as a home
confinement supervisor or the county commission may designate the sheriff to supervise the offenders ordered to
undergo home confinement and to administer the program.

WV Community Corrections
In chapter 62, article11C, section 1, the legislature has given county commissions the authority to
develop, establish and maintain community-based corrections programs to provide the judicial system
with sentencing alternatives for those offenders who may require less than institutional custody. Any
county may establish and operate an approved community corrections program to provide alternative
sanctioning options for an offender who is convicted of an offense for which he or she may be sentenced
to a period of incarceration in a county or regional jail or a state correctional facility and for which
probation or home incarceration may be imposed as an alternative to incarceration.

Community corrections programs authorized by 62-11C-5 may provide, but are not limited to providing,
any of the following services:
(1) Probation supervision programs;
(2) Day fine programs;
(3) Community service restitution programs;
(4) Home incarceration programs;
(5) Substance abuse treatment programs;
(6) Sex offender containment programs;
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(7) Licensed domestic violence offender treatment programs;

(8) Day reporting centers;
(9) Educational or counseling programs; or
(10) Drug courts.

Quasi Judicial Powers

Chapter 7, article 1, section 3, grants to the county commissions jurisdiction in all matters of probate,
appointment and qualification of personal representatives, guardians, committees, curators and settlements of
their accounts and in all matters relating to apprentices.

Probate of Wills, Personal Representatives, etc.

Chapter 41, article 5, section 4 gives jurisdiction to county commissions of the probate of wills and sets forth
certain rules as to the county in which such act takes place. Sections 5 through 18 of this article provides
procedures and other details in the probate of the will.

Chapter 44, article 1, provides for the giving of a bond before the county commission by the executor of an estate
or personal representative. Section 15 of this article sets forth the duties of a personal representative.

Chapter 44, article 1, section 4 gives jurisdiction to the county commission in determining the right of
administration of an estate in the event a person dies intestate.

Chapter 44, article 1, section 5 provides for the appointment of a curator by the county commission. Article 3 of
this chapter provides for the appointment of fiduciary commissions by the county commission and article 3A
provides an optional system in which a fiduciary supervisor is appointed by the county commission.

Chapter 58, article 3, section 1 provides for an appeal to the circuit court as to the qualification of
a personal representative, guardian or committee and the settlement of their accounts.

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Chapter 6
Elections
The WV Constitution states that county commissioners shall be the "judge of elections" of local offices until
otherwise prescribed by law (article 9, section 11). Chapter 3 of the state code outlines the bulk of the duties and
powers of commissioners with regard to elections.

Generally elections are the purview of the county and circuit clerks. There are, however, a number of areas that affect
the county commission directly. Only those that directly affect the county commission will be addressed.

Voter Registration
By law the county commission is charged with the responsibility of being the chief voter registration authority in the
county, subject to the authority of the secretary of state. The county clerk, in fact, performs most of the registration
functions. The commissions are charged with investigation of matters with regard to voter registration ( 3-2-4),
including a voter's contesting of a registration matter. A voter may appeal these Commission decisions to the circuit
court.

Chapter 3, article 2, section 9 of the Code authorizes the county commission, at its discretion, to bienneally appoint
registrars whose duty it is to register qualified voters currently not registered and to check and if necessary to correct
current registration records according to directions prescribed by the secretary of state. This article requires the
county commission to fix a rate of compensation for the registars at a rate not less than the federal minimum wage
and to pay travel expenses.

Voting Systems
In lieu of paper ballots, counties may use any voting machine or system approved for use by the state election
commission (3-4-7 and 3-4A-8). Counties may adopt the use of any of these systems following the procedures
outlined in chapter 3, article 4 and 4A. Adoption of any one of these systems should be undertaken roughly 6 months
prior to ballot preparation to allow adequate time to implement the change. It is the responsibility of the county

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commission to supply the machines, voting devices, tabulators, and other equipment necessary to operate these voting
systems, which must meet minimum requirements as outlined in the code. These machines are in the custody of the
county clerk.

I. Voting Machines (Chapter 3, article 4)

Not less than five days prior to an election, and after the clerk has completed preparation of the mechanical voting
machines, the county commission and the ballot commissioners convene to examine the machines. If the machines
are found to be in proper order, the county commission endorses the county clerk's actions (3-4-12). Once the
machines are placed in the polling places, a county commissioner is to be available to make corrections to machines
if necessary. After the election the county commission retains the keys to the machines until seven days after the
canvass is completed, at which time the keys are turned over to the county clerk (3-4-26).

II. Electronic Voting Systems (Chapter 3, article 4a)

With electronic voting systems, the county commission must also make an examination 5 days prior to the election,
but there must be published public notice not less than three days before hand. If the devices and ballot cards are in
proper order, the commissioners endorse the county clerk's action. (3-4a-13). Also with electronic machines, the
machines must be secured in a double locked room to which the president of the commission has one key. That
commissioner must certify that the devices were found sealed prior to their conveyance to the polls. Tabulating
equipment used must be certified free of error by the county commission prior to the election (

3-4A-26).

Commissioners must also be present for testing the tabulators immediately before and after the vote count. After the
election all election materials are to remain sealed for seven days following the canvass, except as is necessary to
conduct the canvass.

Chapter 3, article 4, section 2 and article 4A, section 31, authorizes a county adopting any of the foregoing alternate
voting systems to make such systems available to municipalities for use in their elections. (3-4-29).

Magisterial Districts
The magisterial districts in the county are laid out by action of the county commission (7-2-2). While these districts
themselves perform no governmental function, they do pertain to residency requirements for candidates running for
county commission, school board, and executive committees. A county may have 3 to 10 districts, which are to be
as nearly equal in size and population as possible. They must be altered after each U.S. census, if necessary, to meet
U.S. Constitutional requirements as well. Before the commission takes action to change the magisterial boundaries,
the public must be given 30 days notice by posting at the courthouse and in the affected districts.

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Precincts
When the legislature realigns the state senatorial and house of delegates districts in the state, the county commission
must realign precincts in the county to assure that precincts do not contain more than one senatorial or house district
within their boundaries (1-2-2B). Precinct boundaries should also coincide with municipal boundaries, unless the
commission finds it impractical to do so (3-1-5). Otherwise the commission may change precinct boundaries if it
feels public convenience requires such a change.

No change, however, can be made less than 90 days before an election, except in an emergency (3-1-7), and public
notice must be given via publication at least one month prior to the change. The commission must assure that voters
in the effected precincts are properly registered. The commission must keep a record of precincts in the county clerk's
office and this book must be available to the public as much as is reasonable (3-1-7). A precinct map must also be
available to the public.

The size of precincts are governed by chapter 3, article 1, section 5. In urban areas the minimum size is 300 voters
and the maximum is 1500. In rural areas the minimum is 200 and the maximum is 700. The 200 minimum can be
waived with approval of the secretary of state. In counties with electronic voting systems, These specifications apply
(3-4A-30). In counties with mechanical voting machines these limits do not apply (3-4-28).

Polling Places
It is the responsibility of the county commission to assure that a suitable polling place is provided for each precinct
in the county. Any changes in polling places must be made 90 prior to the election, unless in an emergency as
approved by the Secretary of State (3-1-7). The commission may have more than one polling place in one building
as long as each polling place is operated separately, and the precincts are contiguous. State law requires one polling
place per magisterial district be handicapped accessible, but federal law requires accessibility except in emergency
situations or when facilities are simply not available.

Election Procedure
I. Ballots
The board of ballot commissioners are responsible for providing ballots of elections in the county unless it is a special
election called for by the state, a city, or a board of education, in which case those entities provide the ballots. The

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board of ballot commissioners is comprised of the county clerk and two appointees of the clerk from nominations
of the two major political parties. (3-1-19)

II. Election Officials

County commissioners must appoint as election officials those nominated by the county executive committees of the
two major parties, and in addition select one additional person to serve on each board of election officials. The
commission also fills positions where no nominations were received. The commission also appoints alternates as
nominated by the executive committees, but may appoint additional alternatives to serve after the nominated pool
of alternates is exhausted. These appointments are made at least 49 days prior to the election (3-1-30).

Chapter 3, article 1, section 28 outlines the criteria that must be met to serve as an election official. This same section
details the circumstances under which a county commission may suspend an election worker. Section 44 states that
the county may compensate election officials up to $125 for training, and $175 per election and ballot commissioners
up to $125 a day for up to 10 days service. The state compensates the county for specific special elections after
approval of expenses by the secretary of state.

III. Early Voting

Chapter 3-3-3 outlines criteria for early voting in-person. The county commission shall designate the courthouse or
annex as the primary location for early voting. In addition the county commission may, with approval of the county
clerk or other election official, and with the agreement of the chair persons of the county executive committees of
the two major political parties, designate additional locations for early voting other than the courthouse or courthouse
annex (3-3-2a). The additional locations shall comply with all requirements for early in-person voting and the criteria
prescribed by the Secretary of State. The voting period for early in-person voting is to be conducted during regular
business hours beginning on the 20th day before the election and continuing through the 3rd day before the election.
For any election held on Tuesday, the early voting period for in-person voting is to be available for 9:00 am - 5:00
pm on two Saturdays prior to the election.

IV. Emergency Absentee Voting

The county commission appoints the emergency ballot commissioners who undertake the receipt of ballots cast in
emergency situations as described in chapter 3, article 3, section 5c. The county commission may adopt a policy to
extend emergency absentee voting procedures to medical facilities and nursing homes in the general proximity to the
county.

V. Canvass
The county commission serves as the board of canvassers to ascertain the true results of the election. The secretary

6-4

of state provides procedures for the conducting of canvassing for the various voting systems. Candidates or their
party representative, as well as the public, may be present during the canvassing procedure (3-4-26).

Chapter 3, article 6, section 9 describes the canvass and recount procedure. The board of canvassers convenes on the
Friday following a primary election, and on the fifth day after a general or special election (excluding Sunday). (3-517) A majority of commissioners must be present to proceed and the public is allowed to be present. The board
must keep a complete record of its proceedings in ascertaining election results. The board must correct vote counts
that are the result of errors resulting from malfunction of or tampering with the voting machines .

The county commission, serving as the board of canvassers, must determine at the time of canvassing whether or not
a challenged vote is to be counted or not. In making these determinations the commission should disregard technical
errors, omissions, or oversights (3-1-41).

After canvassing, the board declares the results of the election, but does not certify them for 48 hours. During this
48 hour period, a candidate may demand a recount (3-6-9) A primary election's results shall be recorded as outlined
in chapter 3, article 5, section 17. The form to use for certificates for general or special elections are described in
chapter 3, article 6, section 10. These certificates are sent to each candidate in the election within 30 days of the
election (or recount, if performed). Certificates go as well to the secretary of state in the case of state offices and the
governor in the case of national offices.

VI. Recount
When a recount is demanded, the board must follow notification and time-line procedures that are outlined in chapter
3, article 6, section 9. With electronic voting, recounts are done in the same manner the original count was made
3-(
4A-28). Any candidate requesting a recount must provide a bond of up to $300 to cover the cost of a recount in the
event the result of the election is not changed by the recount.

VII. Contesting of Election

Any candidate may contest an election procedure practice, or result to the county commission. Contests of an
election by a non-candidate are also decided by the county commission (3-5-20 and 3-7-6).

Once notification of the contested result is properly made, the commission must take up the issue at its next scheduled
meeting. The commission must make a determination with regard to the contested issue within three months of the
time the election results were reported and their decision is appealable, by either party, to circuit court. The appeal
must be made within 30 days of the commissions order and a bond, as set by the county commission, must be paid.
The circuit court decision is appealable to the state supreme court (3-7-7).

6-5

The commission may adjust vote counts based on the evidence brought forth in making a determination of a contested
vote (3-7-8).

Ballot materials are retained for 22 months, unless there is a pending contest of an election.

Tampering and Neglect

County commissioners, as well as the other officials involved in elections, may be compelled to perform their duties
subsequent to a writ of mandamus (3-1-45). Tampering with voting machines or neglect of duty with regards to
voting machines is a crime and subject to fines, imprisonment, or both. Altering ballots is also a criminal offense
and subject to imprisonment. Furthermore, an election official who knowingly makes a false statement in their
capacity as such, is subject to fines and imprisonment.

6-6

Chapter 7
State and Other Local
Government Entities
State Agencies
County commissions interact with a number of state agencies which have been mentioned elsewhere in this text.
They include the State Auditors Office, Department of Tax & Revenue, Secretary of State, Division of Corrections,
Regional Jail Authority, WV State Supreme Court, WV Development Office, Public Employees Insurance Agency,
Public Employees Retirement System and the state legislature.12

Other state agencies that have not been mentioned elsewhere include:

Attorney General's Office - Most often the WV Attorney General's Office is utilized when the
county seeks an opinion on a legal question. These requests are generally made through the county
prosecutor's office.

Ethics Commission - This office enforces the state ethics act ( chapter 6B, article 1) and renders
advisory opinions with regards to potential violations of the ethics act. Its authority includes investigatorial
powers upon receipt of a written verified complaint.

Division of Environmental Protection (DEP) -

The DEP was created by Executive

Order #8-92. Through its Office of Waste Management, and at the direction of the legislature, DEP has
authority to promulgate rules and regulation for the control of solid waste in the state.

12

See Appendix - L for listing of state agency phone numbers.

7-1

State Appointments of County Commissioners

There are various boards and commissions that county commissioners are appointed to by the governor or other state
agencies. They may be the result of legislation or administrative action. These appointments are often made at the
recommendation of the County Commissioners' Association of West Virginia or the West Virginia Association of
Counties. Appointments may be on an ad hoc basis and only meet for a defined amount of time. Listed below are
only the boards or commissions that legislation has specifically named a county commissioner to.

Prosecuting Attorneys Institute ( 7-4-6) Two County Commissioners sit on this seven member
executive council that oversees and develops the duties and responsibilities for the WV Prosecuting Attorneys
Institute. The committee appointments are submitted by the County Commissioners Association annually.

Jail Standards Committee (31-20-8)

Three commissioners sit on this eleven member board which

sets standards for the state's jails, prisons and holding facilities. Appointed by the governor from recommendations
made by the County Commissioners' Association of WV.

Regional Jail Authority (31-20-3)

Three County officials sit on this seven member board which

oversees and sets policy for the operation of the state's regional jails. Appointments are made by the governor.

Property Valuation Procedure And Training Commission (11-1C-3)

Two

commissioners sit on this commission whose function is to set guidelines and generally oversee the completion of
property reappraisal as mandated in 1990 Legislation. Appointments are made by the governor after
recommendations are made by the County Commissioners' Association.

Emergency Medical Services Advisory Council ( 16-4C-5)

One commissioner is

appointed to this council for a three year term by the Governor, from names submitted by the County Commissioners
Association of WV. The purpose of this council is to develop standards for emergency medical service personnel
and for the purpose of providing advice to the office of emergency medical services and the commissioner with
respect to reviewing and making recommendations for and providing assistance to the establishment and maintenance
of adequate emergency medical services for all portions of this state

Public Health Advisory Council (16-1-16)

One commissioner will serve on this council which

was created to act as an advisory body to the Health Commissioner for the purpose of advising the commissioner as
to the provision of adequate public health services for all areas in the state. Appointment is made by the governor

7-2

after recommendations are made by the County Commissioners' Association of WV.

Records Management & Preservation Board ( 5A -8-15) One commissioner will serve
on this board whose function is to set guidelines and generally oversee the management and preservation of county
records across the state. Appointment is made by the governor after recommendations are made jointly by the County
Commissioners' Association of WV and the WV Association of Counties.

WV Courthouse Facilities Improvement Authourity ( 29-26-1)

Two County Commissioners will serve on this twelve member authority, the President of CCAWV and one
commissioner from a different congressional district appointed by the President of CCAWV. The purpose of this
Authority is to develop comprehensive, uniform guidelines for use by the Authority in evaluating any request by a
county for funding assistance for the modification of an existing courthouse facility or the construction of a new
county courthouse facility.

Appointments Made by County Commissioners

County commissioners are involved in appointing members to various boards and commissions at the local and
regional level as authorized by the legislature. These appointments may be made by virtue of a legislative mandate,
e.g. the solid waste authority, or may be by virtue of the formation of a local board as allowed by the legislature.

Some boards require a county commissioner as a member, e.g. county fire board. Often county commissioners,
though not mandated to serve on a particular board, will find themselves as the appointed member. Authorization
for some of these boards and commissions may have been granted with a specific situation in mind and therefore are
not often created in most counties. Listed below are boards and commissions to which county commissions make
appointments. In addition to the listings below, commissioners often serve on local ad hoc committees.

County Coordinating Committee (7-1-3j)

The purpose of this committee is the coordination

of county improvement programs with state and federal programs and it is created at the will of the county
commission. There are no restrictions as to the number or make-up of appointees.

County Appraisal-Assessment Board (7-1-3l) This is an advisory board authorized to review

all appraisals made by the tax department and assessments made by the assessor, and whose purpose is to advise the
county commission. There are no restrictions as to number or makeup of members. It is created at the will of the
county commission.

7-3

Commission On Intergovernmental Relations (7-1-3q)

This body's purpose is to

disseminate information concerning federal programs which provide financial assistance to residents of the county.
Appointees consist of all county commissioners and any other members they wish to appoint. This commission is
mandated by state law.

Commission On Crime Delinquency and Correction (7-1-3r)

This commission is to

collect and compile in the county information pertaining to the criminal justice system, and through working with
the state and federal agencies make recommendations to improve the criminal justice system. Appointees consist
of all county commissioners and any other members they wish to appoint. This commission is also mandated by
state law.

Beautification Councils (7-1-3w) These councils are formed to improve the aesthetic qualities of
the landscape in the county. It is created at the will of the county commission and appointees are as selected by the
county commission.

Hazardous Material Response Team (7-1-3aa) This group's purpose is to respond to

hazardous material accidents. It is created at the will of the county commission, who may appoint any qualified
personnel.

Parks and Recreation Commission (7-11-1)

This commission , created at the will of the

county commission, is for improving, creating, or maintaining county parks and recreation centers. This eleven
member commission is selected by the county commission.

Museum Commission (7-11A-1)

The purpose of this commission is as described in the ordinance

creating it, which can include the right of eminent domain to preserve historical or archeological sites. Its five to ten
members as selected by the county commission.
It is created at the will of the county commission alone or in conjunction with a municipality.

Development Authority (7-12-1)

The authority's purpose is to promote economic welfare. The

county commission creates this authority and one county commissioner must serve on the 12-21 member board which
it appoints.

Community Action Agency (7-13-6a)

7-4

If a county commission has been designated as a

Community Action Program Agency pursuant to Title II of the Federal Economic Opportunity Act , then it may inturn appoint a governing board to administer the program. The county may also provide financial and in-kind support
to other recognized programs as long as it is toward that agencies federal matching requirement.

Civil Service Commission for Deputy Sheriffs (7-14-3)

This body prepares position

classification and promotion plans for deputy sheriffs, as well as rules and regulations for applying for the position
of deputy sheriff. It may also make investigations with regards to the enforcement of the civil service law for
deputies. The commission is composed of one member each selected by the county commission, the deputy sheriffs'
association and the local bar association and is mandated by state law for all counties. This commission must make
an annual report to the county commission reviewing its past year's activity.

Civil Service Commission for Correctional Officers (7-14B-3)

This commission's

purpose is to prepare a position classification and promotion plan for correctional officers, as well as to make rules
and regulations with regard to applying for a position as a correctional officer. It may also initiate investigations with
regard to the application of civil service laws to correctional officers. It is made up of five members, two each
selected by the county commission and the bar association of the county, and one by the correctional officers
association. It is mandated by state law for counties with a population of 25,000 or more.

Emergency Ambulance Authority (7-15-4)

This authority is to provide and maintain emergency

services. It is created by a county alone or in conjunction with other counties and cities, and is composed of five
to fifteen members as selected by the creating bodies.

County Fire Board (7-17-6)

These boards are formed to improve fire service protection, including

setting funding priorities and petitioning the county commission for funds. Upon request of the county fire association
the county commission may create a fire board. Its members consist of one county commissioner, three members of
the fire association selected from a list of five names submitted by the fire association, and three citizen members.
All members are appointed by the county commission.

Planning Commission (8-24-1)

A county or city has the authority to establish a planning

commission, which is then charged with the creation of a comprehensive plan for the physical development of the
county. This plan must be submitted to the county commission for adoption before being put into effect. The county
commission is obliged to provide funds for the operation of a planning commission. The commission consists of 5-15
members, appointed by the county commission, one of which must be a county commissioner.

7-5

Historic Landmark Commission (8-26A-4) Counties may establish and fund these commissions
that are made up of five members appointed by the county commission.

Urban Mass Transit Authority (8-27-4) Counties alone or with cities or other counties may form
these authorities. There are no guidelines as to the makeup or function of these bodies.

County Airport Authority (8-29A-1)

The county commission may appoint a board of five members,

one of which must be a commissioner, that would be authorized and empowered to establish and maintain a public
airport.

Building Authority (8-33-1)

Counties alone or with cities and other counties form these authorities.

The commission appoints the five members unless it is a joint authority in which case each county appoints 3
members.

Library Board (10-1-5)

If the county chooses to establish, equip or maintain a public library, alone or

with other governmental authorities, they must appoint a board. The board is comprised of five members appointed
by the county commission, unless it is a regional board, in which case the board consists of 5-10 members with each
county represented.

Local Emergency Planning Commission (15-5a-7)

Each county has a Local Emergency

Planning Commission (LEPC) that is responsible to the WV Emergency Response Commission. A county
commissioner, or designee, serves as a member of this local commission. Other members are appointed by the state
after being recommended locally. In addition to its other duties, the LEPC is responsible for developing and
implementing a comprehensive emergency response plan in accordance with federal law.

County Health Officer (16-2-1) It is the county commission's responsibility to recommend to the state
department of health a legally qualified physician who serves as the county health officer.

Combined Board of Health (16-2-3)

A county can join with other counties and cities to form a

multi-jurisdictional health board. Each participating governing body appoints 1 to 3 persons to serve on the combined
board.

7-6

Public Service Districts (16-13A-3)

County commissions are given the authority, on their own

motion or by virtue of a petition, to create public service districts to provide water, sewage or gas to defined
communities in the county. Commissions may also alter PSD's to the benefit of the county. In either case a public
hearing must be held. After its creation a PSD is considered a political subdivision of the state and may issue bonds,
but it must file a copy of its annual budget and audit with the county commission. The state public service
commission provides assistance and oversees the operation of PSD's.

PSD's must consist of at least three members. Appointments are made by either the cities within the district or the
county commission, based on the population of the cities involved.

In 1986 the legislature ordered plans developed for possible consolidation of the PSD's. If the county commission
did not develop a plan, then the public service commission was to develop a plan, seek county commission input,
approve the plan and have it implemented by the county commission. In 1993, plans in many counties were still in
various stages of development.

Solid Waste Authority (22C-4-3)

Each county must have a Solid Waste Authority (SWA) or belong

to a regional authority. There are five members of a county SWA, two of which are appointed by the county
commission. SWA's are required to develop a comprehensive litter and solid waste control plan as well as a timetable
for its implementation. These plans are approved by the state Solid Waste Management Board. Funding for SWAs
is provided by 7-5-22, which authorizes county or regional SWAs to impose a solid waste assessment fee at a rate
not to exceed fifty cents per ton or part thereof upon the disposal of solid waste in that county or region. All
assessments due shall be applied to the reasonable costs of administration of the countys regional or county solid
waste authority including the necessary and reasonable expenses of its members, and any other expense incurred from
refuse cleanup, litter control programs, or any solid waste programs deemed necessary to fulfill its duties.

Fiduciary Supervisor (44-3A-3)

The county commission may appoint a fiduciary supervisor whose

role is to supervise all fiduciary matters. The county commission sets the supervisor's salary, and must set up a
special fund to receive all moneys collected by the fiduciary, from which salaries and expenses may be paid.

House Authorities (16-15-3) Chapter 16, article 15, section 3 of the Code authorizes county
commissions to create a housing authority when they perceive the need or when petitioned to do so by twenty-five
residents of the county asserting that there is need for an authority. Chapter 16, article 15, section 3a, allows for city
and county housing authorities to merge to form a regional housing authority. A merger may be initiated by joint

7-7

resolution including transfer of assets and liabilities.

Farmland Protection Board (8A-12-2)

The county commission of each county may adopt and

implement a farmland protection program within the county. The county commission will appoint a seven member
board (as specifically spelled out in 8A-12-4) which shall administer on behalf of the county commission all matters
concerning farmland protection. The county commission has final approval authority for any and all purchases of
easements for the farmland protection program by the board.

Other County Entities

In addition to county government, the other two major political sub-divisions in the county are municipalities and
the boards of education.

I. Municipalities
Chapter 7, article 1, section 3i allows counties to join with municipalities, as well as other counties and the United
States government to carry out any of its powers, duties, and responsibilities as long as it does not conflict with the
Constitution. This section also allows for reciprocal agreements with out-of-state jurisdictions for the protection of
people and property from fire and for medical equipment and personnel for such purpose.

The county tax department collects property taxes for the municipalities, and conducts their elections. Municipalities
are responsible for the expense of their elections not held in conjunction with a primary or general election.

With regard to annexation, a city may annex part of the county in one of the following ways (chapter 8, article 6):

1.

By majority vote of both the municipality and the area to be annexed. Once certified the county
commission enters an order approving the annexation.

2.

By petition of a majority of both qualified voters and freeholders of the annexation area. Upon
verification of the petition the county commission enters an order of approval.

3.

By request of a "minor boundary adjustment". In this case the municipality request the county
commission to approve the annexation. In making a final decision the county commission shall at
a minimum, consider the following factors:
1) Whether the proposed territory is contiguous to the municipal city limits.

7-8

2) Whether proposed annexation is limited solely to Division of Highways right-of way or whether
Division of Highway holds title to the property in fee.
3) Whether affected parties oppose or support the proposed annexation.
4) Whether the proposed annexation consists of a street or highway and one or more free holders.
5) Whether the proposed annexation consists of a street or highway without a freeholder, but is
necessary for providing emergency services.
6) Whether another municipality has requested an annexation of the same territory.
7) Whether the annexation is in the best interest of the county as a whole.
The final order of the county commission shall include the reasons for the grant or denial of the proposed annexation.
Municipalities bear any costs associated with this procedure.

II. Boards of Education

As with municipalities the county collects property taxes for the board of education. Also, as with municipalities,
the county is responsible for conducting school board elections. When a Board holds a special election, it must pay
for the cost of conducting that election.

7-9

July 27, 2011

PAGE 1 OF 3

COUNTY WIRELINE MONTHLY

ENHANCED 9-1-1 FEES IN WEST VIRGINIA
EFFECTIVE DATE
OF INITIAL FEE

AMOUNT
OF
CURRENT
FEE ($)1

ARE
TEL-ASSISTANCE
LINES
EXEMPTED?

BARBOUR

12/2/90

1.80

YES

BERKELEY

7/1/88

1.50

YES

BOONE

6/26/91

1.25

YES

BRAXTON

4/30/97

2.10

YES

BROOKE

9/21/89

.55

YES

CABELL

7/1/88

1.50

YES

CALHOUN

1O/1/93

2.45

YES

CLAY

12/1/96

2.00

YES

DODDRIDGE

1/1/00

2.45

YES

FAYETTE

5/1/92

2.00

YES

GILMER

3/1/94

1.35

YES

GRANT

NO ENHANCED 9-1-1
ORDINANCE

N/A

N/A

GREENBRIER

8/1/95

2.00

YES

HAMPSHIRE

9/1/98

2.00

YES

HANCOCK

9/21/89

.55

YES

HARDY

10/1/99

3.75

YES

HARRISON

6/13/89

.98

YES

JACKSON

12/1/93

2.00

YES

JEFFERSON

5/1/98

1.90

YES

KANAWHA

11/1/86

Business 2.002
Residential 1.25

YES

LEWIS

6/1/90

1.35

YES

LINCOLN

1/1/90

2.06

YES

LOGAN

7/1/92

1.50

YES

MARION

5/26/89

1.03

YES

COUNTY

July 27, 2011

PAGE 2 OF 3

COUNTY WIRELINE MONTHLY

ENHANCED 9-1-1 FEES IN WEST VIRGINIA
EFFECTIVE DATE
OF INITIAL FEE

AMOUNT OF
CURRENT
FEE ($)1

ARE
TEL-ASSISTANCE
LINES
EXEMPTED?

MARSHALL

9/1/93

1.20

YES

MASON

12/1/94

2.00

YES

McDOWELL

12/1/91

2.00

YES

MERCER

1/1/94

1.25

YES

MINERAL

12/3/89

1.39

YES

MINGO

12/1/96

2.00

YES

MONONGALIA

5/1/88

1.313

YES

MONROE

6/25/95

2.65

YES

MORGAN

5/1/99

2.50

YES

NICHOLAS

8/1/96

1.95

YES

OHIO

10/1/87

1.12

YES

PENDLETON

3/1/99

2.504

YES

PLEASANTS

11/1/98

2.00

YES

POCAHONTAS

1/1/93

1.25

YES

PRESTON

5/1/91

1.00

YES

PUTNAM

12/1/88

1.50

YES

RALEIGH

9/1/88

2.00

YES

NO ENHANCED 9-1-1
ORDINANCE

N/A

N/A

RITCHIE

12/1/98

2.45

YES

ROANE

2/20/95

1.75

YES

SUMMERS

10/1/94

1.85

YES

TAYLOR

6/1/97

1.50

YES

NO ENHANCED 9-1-1
ORDINANCE

N/A

N/A

TYLER

8/1/00

2.85

YES

UPSHUR

12/1/88

1.90

YES

COUNTY

RANDOLPH

TUCKER (they provide basic

9-1-1 service)

July 27, 2011

PAGE 3 OF 3

COUNTY WIRELINE MONTHLY

ENHANCED 9-1-1 FEES IN WEST VIRGINIA
EFFECTIVE DATE
OF INITIAL FEE

AMOUNT OF
CURRENT
FEE ($)1

ARE
TEL-ASSISTANCE
LINES
EXEMPTED?

WAYNE

11/1/94

2.00

YES

WEBSTER

11/1/94

2.605

YES

WETZEL

4/1/00

2.95

YES

WIRT

1/1/98

2.00

YES

WOOD

4/21/97

1.25

YES

WYOMING

4/1/91

2.00

YES

COUNTY

Unless otherwise specified, CENTREX lines pay 1/8 of the fee

First 8 CENTREX lines pay $2.00 per line, then $0.25 per line6
3
First 8 CENTREX lines pay $1.31 per line, then 1/8 of that amount per line6
4
First 8 CENTREX lines pay $2.50 per line, then $0.31 per line6
5
First 8 CENTREX lines pay $2.60 per line, then $0.32 per line6
2

Application of the CENTREX 9-1-1 fees is done on an account by account (per county)
basis. Within a given county, location of the CENTREX lines' customer termination
points is irrelevant as long as all of the lines are on a single account. For example, if a
subscriber has 5 service locations in Kanawha County and has 4 CENTREX lines at
each location and only one account, he or she will pay 8 times $2.00 + 12 times 25
(25 is 1/8 of the full Kanawha business 9-1-1 fee of $2.00) for a total of $19.00 per
month. If the customer has a separate account at each location he or she will pay
$2.00 times 4 on each of the 5 accounts for a total monthly payment of $40.00.
In the above example, if one of the 5 locations is in another county, the 9-1-1 fee must
be figured on those 4 lines separately even if all 5 locations are on a single account.
This would reduce the Kanawha County 9-1-1 monthly fee total to 8 times $2.00 + 8
times 25 for a total of $18.00. The total monthly 9-1-1 fee paid by the multi-county
customer would be that $18.00 plus whatever the fee amount would be for the location
in the other county.

C:\Users\Brad\Desktop\ccawv handbook 2010 update\ccahandbookE911fees.00.wpd

Prepared by:
Dannie
Walker WVPSC

Appendix - F
REGIONAL PLANNING AND DEVELOPMENT COUNCIL

REGION I
McDowell, Mercer, Monroe, Raleigh, Summers and Wyoming
Executive Director Mr. Norman Kirkham
1330 Mercer Street
Post Office Box 1442
Princeton, WV 24740-1442
(304)431-7225
Fax (304)431-7235
REGION II
Cabell, Lincoln, Logan, Mason, Mingo and Wayne
Executive Director Mrs. Michael P. Craig
1221 Sixth Avenue
Post Office Box 939
Huntington, WV 25712-0939
(304)529-3357
Fax (304)529-7229
REGION III
Boone, Clay, Kanawha and Putnam
Executive Director Mr. John Romano
315 D Street
South Charleston, WV 25305
(304)744-4258
Fax (304)744-2534
REGION IV
Fayette, Greenbrier, Nicholas, Pocahontas and Webster
Executive Director Mr. W. D. Smith
500 B Main Street
Summersville, WV 26651
(304)872-4970
Fax (304)872-1012
REGION V

Calhoun, Jackson, Pleasants, Ritchie, Roane, Tyler, Wirt and Wood

Executive Director Mr. Jim Mylott
531 Market Street
Post Office Box 247
Parkersburg, WV 26101
(304)422-4993
Fax(304)422-4988
REGION VI
Doddridge, Harrison, Marion, Monongalia, Preston and Taylor
Executive Director Mr. Richard Wood
7003-C Mountain Park Drive
Fairmont, WV 26554
(304)366-5693
Fax (304)367-0804

Appendix - G

Appendix - L

Telephone Directory
for Frequently Called
State Agencies

Appendix - J
Appendix - F

Appendix G/2 - Grant Sources

Community Development Division

of West Virginia Development Office

I. Fuel And Energy Grant

Grants are available through the US Department of Energy. These grants are for projects that convert a transportation
fleet to compressed natural gas or purchase of vehicles that run on compressed natural gas or methane. The criteria
depends on availability of alternative fuel and use of a certified installer. Currently it is only funded for two years.

II. Appalachian Area Development Program (Human Resources Program)

The purpose of the Human Resources Program is to develop a more prosperous economic future for the state by
assisting projects deemed to ensure a healthy, well-educated, and highly skilled work force. The program encourages
local governments to plan and develop activities that will complement investments in community development and
infrastructure.

Grants are awarded to programs that address school dropout prevention, job relevant training, basic skills
development for adults and secondary level vocational students, specific child and elder care programs, youth
leadership development, rural health partnerships, health profession recruitment and retention, and infant mortality
reduction. Grants require a 30% non-federal match.

III. Appalachian Area Development Program (Community Development Program)

Program activities include: water, sewer, solid waste, or other community facilities; industrial site development;
housing; and local government assistance. Local infrastructure projects generally must lead to the creation or
retention of jobs in the local work force, or be essential to the implementation of an adopted state or area-wide
strategic plan. Grants require a 50% non-federal match.

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IV. Distressed Counties

ARC designates certain Appalachian counties as distressed based on the economic factors of unemployment, income
and poverty. Special assistance is provided for these counties. The following is a list of West Virginia's 28 current
distressed counties.

Barbour
Braxton
Clay
Calhoun
Doddridge
Fayette
Gilmer
Jackson
Lewis

Lincoln
Logan
Mason
McDowell
Mingo
Nicholas
Pocahontas
Raleigh
Randolph
Ritchie

Roane
Summers
Taylor
Upshur
Wayne
Webster
Wetzel
Wirt
Wyoming

ARC assistance is available for projects in distressed counties for planning, construction, renovation, equipment, or
start-up and operational costs for projects addressing the special problems of such counties including, projects that
address the needs in community facilities, education, other human services programs, and transportation, or for local
government assistance projects. These grants require a 20% match.

V. Appalachian Local Access Roads

Provides for the construction of access roads to industrial and commercial facilities which provide for economic
development of the site. Grants can be used for engineering, right-of-way purchase and construction of access roads
to industrial or commercial sites.

VI. Highway Safety 402

Funds may be granted for projects in the areas of Drunk Driving, Police Traffic Services, Occupant Protection,
Traffic Records, Emergency Medical Services, Motorcycle Safety, and Roadway Improvements. Grants are awarded
for activities that have a good probability of reducing fatalities and injuries on West Virginia's highways, and provide
100% reimbursement.

VII. 408 and 410 Alcohol Incentive Grant

Grants are awarded for activities that have a good probability of reducing the incidence of drunk driving.

VIII. Juvenile Justice and Delinquency Prevention

This federal grant program provides funds for juvenile delinquency prevention and improvement of services for
troubled youth. Grants reimburse 100%.
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IX. Law Enforcement Training and Certification

Provides funding for support of basic law enforcement training for deputies at the state police academy. Limited
funding may also pay for centralized or regional in-service training. Grant reimburse 100% to the Division of Public
Safety to cover costs of training deputy sheriffs.

X. Victims of Crime Assistance

Federal grant provides for subgrants to units of local government and non-profit agencies to enhance projects which
provide direct services for victims of crime.
Grants require cash or in-kind match of 20% if ongoing program or 35% cash or in-kind match if a new project.
Grants are awarded to support activities that expand counseling, advocacy and support services for crime victims.

XI. Drug Control and System Improvement

Grants are awarded to programs which assists elements of the state and local criminal justice system in activities
designed to improve and/or expand drug law enforcement and the criminal justice system. Grants require 10%
match.

XII. Drug Free Communities

This program is to be used for the development of community-based programs to promote awareness, education, and
prevention of drug abuse. Grants are 100% reimbursed for activities awarded in grant.

XIII. Emergency Shelter Grant Program / WV Homeless Shelter Program

This program is designed to provide funds primarily for the purpose of rehabilitating buildings as emergency shelters
for the homeless. Funds may be used for essential services, homeless prevention, and maintenance and operation
support.

XIV. Small Cities Community Development Block Grant

This program is designed to provide support to community development programs by providing a suitable living
environment, expanding economic opportunities, and decent housing principally for persons of low and moderate
income.

XV. Land and Water Conservation Fund

This program is targeted toward the acquisition and development of high-quality, public, outdoor recreation areas
and facilities. Grants require 50% match.

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XVI. Governor's Community Partnership Grant

This grant provides supplemental assistance for public facilities and other community development projects for which
other funding is not available.

Local Development Initiatives Division of

West Virginia Development Office
I. Certified Development Community Program
The program's purpose is to help counties respond to the needs of business and industry by addressing the need for
economic development. A grant of $25,000 is awarded to the county
on a 50% matching basis. Two or more counties can apply as a group. Certification requirements must be fulfilled.

II. Partnership for Progress

This program provides funding for projects that create jobs. Applications should reflect the priorities of the
Partnership for Progress Area Councils and must have the approval of the Council. Awards do not exceed $25,000
per project of each area council. Counties can not directly apply for these funds, but must work in cooperation with
the area council and local development organizations.

Department of Environmental Protection

I. Pollution Prevention and Open Dump Program (PPOD)
Limited funds are available to reimburse counties for expenses incurred from the cleanup of debilitated structures
as provided in Chapter 7, Article 1, Section 3ff of the State Code.

II. State Revolving Fund

Low interest loans are provided to build or improve treatment facilities. Interest rates vary from 0% to 3%
(depending on rate structure) for a 20 year period.

III. Planning Grants

This program provides advance planning grants for sewer facilities planning (not funded at the present time). Grant
amount based on total project cost estimate.

IV. Abandoned Mine Land Fund Grant Program

This program is designed to provide potable water where mining has caused damage to the water supply (for mines abandoned
prior to August 3, 1977). The percentage of grant funds is determined by a study of the project and community involvement.
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Department of Natural Resources

I. Recycling Grant Funds
This program makes funds available for implementing, planning, or expanding recycling programs.

Department of Education
I. Summer Foods Program
Counties and municipalities can apply for the summer foods program as can recreation departments, county boards
of education, and public non-profit corporations. (Awards are based on income levels of children).

WV Water Development Authority

I. Low Interest Loans
These loans are for water and sewer construction and extension. (Interest rates depend on availability of funds and
bond offering at the time of closing.)

WV Department of Culture and History

I. Historical Preservation Grants
Local governments can apply for grants for historical preservation projects. These grants must require a 50% local
match or in kind services.

Farmers Home Administration

I. Community Facilities Grants
These grants are for low interest loans for water & sewer construction and extension as well as for community
facilities (community centers, recreation areas, municipal or county buildings). The amount of these grants and the
interest rates are based on income survey and number of verified customers.

II. Industrial Development

These grants are to facilitate the development of small and emerging private business, industry. and related
employment for improving the economy in rural communities.

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III. Comprehensive Planning Grants

Grants are available for communities to implement a comprehensive plan to evaluate and identify solutions to water
and waste disposal problems in rural areas. Applications are processed by Farmers Home Administration district
offices.

Federal Highway Administration

I. Transportation Enhancement Program
These monies are for projects like walking trails, rails-to-trails, bike routes as well as beautification and rehabilitation
of surrounding areas.

Projects can be submitted to the state Division of Highways. Projects are funded federally but recommended and
administered by the state.

U.S. Army Corps of Engineers

I. Emergency Stream Bank Control
II. Flood Control Study
III. Stream Bank Rechanneling and Debris Removal
IV. Flood Control
Grants for any of these programs are processed by the Army Corps of Engineers, Huntington District Office. All
grants must have a 25% local match.

Economic Development Administration

I. Title I Public Works Grants
These grants for large projects are available with 50% to 80% participation depending on level of local economy.
The main criterion used in evaluating grants is job creation. Projects funded include those for infrastructure, and
business development.

II. Public Works Impact Program -- (PWIP)

This program provides up to 80% EDA participation for projects in redevelopment areas. Projects must begin within
120 days after grant award. The purpose of this program is to provide immediate economic relief through job
creation.

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Appendix - H

Uniform Budgetary Process

(outlined in W.Va. Code 7-7-7)
As Recommended by County Commissioners Association of West Virginia
November 30, 1998

Prior to February 14th...

Notify elected officials & department heads of beginning of budgetary process.

Send budget request forms to each. Request cover letter of explanation be
returned with budget requests by March 2nd.
By March 2nd... (7-7-7)

Commission shall receive all budget requests and letters of explanation from
elected officials & department heads by this date. No elected county official may, without
the approval of the county commission, spend or obligate, before the end of the calendar year, more than
50% of the funds allocated for his or her office in the fiscal year budget, in any fiscal year where the
person holding the office is leaving office due to either resignation or the results of an election.( 7-7-7a)
By March 3rd... (11-3-6)

Commission shall receive ad valorem assessment values from the Assessor for the
next fiscal year. A draft budget for commissioners to work with should be
prepared based on last years appropriations and estimated revenues received from
the County Clerk
Prior to March 5th... ( 7-7-7)

Make appointments with each elected official & department head to meet with
County Commission to discuss and give due consideration to budget requests. It
is important that all County Commissioners attend these budget request
appointments. In the event an elected official declines to meet with the
Commission, elected official should provide to the Commission a signed affidavit
declining their right to this opportunity.
By March 12th...

The Commission shall schedule work sessions as needed to discuss and develop a
draft budget and consider any suggested changes.
No later than March 27th...

The final draft shall be prepared and brought before the Commission for vote in
open session and entered by the County Clerk into the official minutes of the
County Commission. Copies of the final budget as approved by the County
Commission, shall be provided to each elected official & department head along

with a statement of receipt signed by the elected official or department head and
returned to the commission.
Prior to March 29th... (7-7-7)

The Commission approved budget shall be sent to the State Tax Department for
approval. If any changes are made by the Department of Tax and Revenue, the
County Commission will inform elected officials & department heads.
Prior to June 30th...

All budgetary line item details shall be submitted to the County Clerks office for
entry into the computer system. This will allow for monthly printouts showing
expenditures and balances.
If budgetary needs change during the year, due to unforeseen circumstances,
elected officials may come back before the County Commission for consideration.
The Commissioners Association of West Virginia feels that using this uniform
procedure will help to refine the budgetary process and improve the relationship
between Commissioners and other elected officials