(a) Except as provided in sections fourteen-b, twenty-five-a and twenty-six-a of this article, a local fiscal body shall not expend money or incur obligations:
(1) In an unauthorized manner;
(2) For an unauthorized purpose;
(3) In excess of the amount allocated to the fund in the levy order; or
(4) In excess of the funds available for current expenses.
(b) Notwithstanding the foregoing and any other provision of law to the contrary, a local fiscal body or its duly authorized officials may not be penalized for a casual deficit which does not exceed its approved levy estimate by more than three percent: Provided, That such casual deficit is satisfied in the levy estimate for the succeeding fiscal year: Provided, however, That in calculating a deficit for purposes of this section, account shall not be taken of any amount for which the local fiscal body may be liable for the unfunded actuarial accrued liability of the West Virginia Retiree Health Benefit Trust Fund or any amount allocated to the local fiscal body as an employer annual required contribution that exceeds the minimum annual employer payment component of the contribution, all as provided under article sixteen-d, chapter five of this code.
Structure West Virginia Code
§11-8-4. Definition of Taxing Units
§11-8-5. Classification of Property for Levy Purposes
§11-8-6. Aggregate of Taxes on Different Classifications; Taxing Units Authorized to Lay Levies
§11-8-6a. Levies on Each Classification by Board of Public Works
§11-8-6b. Maximum Levies on Each Classification by County Courts; Order of Levies
§11-8-6d. Maximum Levies on Each Classification by Municipalities; Order of Levy
§11-8-6e. Effect on Regular Levy Rate When Appraisal Results in Tax Increase; Public Hearings
§11-8-7. Increase of Current Expense Levies When Debt Levies Not Required
§11-8-8. Levies by Board of Public Works; Certification
§11-8-9. Meetings of Local Levying Bodies
§11-8-10. Levy Estimate by County Court; Certification to Tax Commissioner and Publication
§11-8-12. Levy Estimate by Board of Education; Certification and Publication
§11-8-14. Levy Estimate by Municipality; Certification to Tax Commissioner and Publication
§11-8-14b. Levy of Additional Tax
§11-8-15. Certification of Municipal Levies
§11-8-25. Funds Expended Only for Purposes for Which Raised
§11-8-25a. Right of County Court to Expend Surplus Funds for Equalization and Revaluation
§11-8-26. Unlawful Expenditures by Local Fiscal Body
§11-8-26a. Revision of Levy Estimate
§11-8-27. When Indebtedness, Contracts or Drafts Are Void
§11-8-28. Suit to Recover Unlawful Expenditure or to Cancel Obligation
§11-8-29. Personal Liability of Official Participating in Unlawful Expenditure
§11-8-30. Recovery of Unlawful Expenditure From Participating Official by Action; Costs
§11-8-31. Criminal Liability of Official Violating Provisions of Article; Proceeding for Removal
§11-8-31a. Recovery of Attorneys' Fees Authorized
§11-8-33. Exceptions as to Fiscal Year Beginning July 1, 1961, and as to City of Huntington