West Virginia Code
Article 11B. West Virginia Tax Increment Financing Act
§7-11B-29. Joint Development or Redevelopment Districts

(a) The Legislature hereby finds and declares that the citizens of the state would benefit from coordinated road construction efforts by county commissions, municipalities and the division of highways.
(b) Notwithstanding any other section of this code to the contrary, any two or more county commissions, any two or more municipalities, or any combination thereof, may: (1) Create a combined development or redevelopment district; (2) propose joint project plans; (3) propose joint amendments to an existing project plan for combined development or redevelopment district; and (4) enter into one or more intergovernmental agreements between themselves and/or the Commissioner of Highways to share: (A) Project expenses; and (B) certain property tax collections, on a pro rata or other basis, to facilitate construction of projects within the combined development or redevelopment district and to jointly take such other actions as are authorized in this article.
(c) When a project begins in one county and ends in another county of this state, the county commission of each county included in a multicounty project may, by resolution, adopt a written intergovernmental agreement with each county and/or the Commissioner of Highways regarding the proposed multicounty project. When the project begins or passes through the corporate limits of a municipality, the governing body of that municipality may by resolution adopt a written intergovernmental agreement with the county or counties in which the project is located.
(d) No county commission or municipality may withdraw from an intergovernmental agreement as long as tax increment financing obligations remain outstanding for which the proceeds were used by any party to the intergovernmental agreement to finance construction of the project for which the written intergovernmental agreement was executed.
(e) No withdrawing county commission or municipality shall be entitled to the return of any money or property advanced to the project.
(f) Notwithstanding any provision of this code to the contrary, any county commission or municipality that creates a development or redevelopment district may enter into one or more intergovernmental agreements with one or more other counties or municipalities that also create a development or redevelopment district to finance, in whole or in part, one or more projects, to pool tax increment and other revenues to finance, in whole or in part, contiguous projects on a cash basis or to pay debt service on tax increment financing obligations.
(g) The obligations of the parties under any intergovernmental agreement executed pursuant to this article are not debt within the meaning of sections six or eight, article X of the Constitution of West Virginia.
(h) Any intergovernmental agreement must be approved by resolution adopted by a majority vote of the county commission of each county participating in the agreement, by a majority vote of the governing body of each municipality participating in the agreement and by the Commissioner of Highways.
(i) The Commissioner of Highways is authorized to enter into intergovernmental agreements with county commissions and municipalities of this state, or with the federal government or any agency thereof, respecting the financing, planning, and construction of state roads and bridges, including related infrastructure if any, constructed, in whole or in part, pursuant to this article.

Structure West Virginia Code

West Virginia Code

Chapter 7. County Commissions and Officers

Article 11B. West Virginia Tax Increment Financing Act

§7-11B-1. Short Title

§7-11B-2. Findings and Legislative Purpose

§7-11B-3. Definitions

§7-11B-4. Powers Generally

§7-11B-5. Powers Supplemental

§7-11B-6. Application for Development or Redevelopment Plan

§7-11B-7. Creation of a Development or Redevelopment Area or District

§7-11B-8. Project Plan — Approval

§7-11B-9. Project Plan Amendment

§7-11B-10. Termination of Development or Redevelopment District

§7-11B-11. Costs of Formation of Development or Redevelopment District

§7-11B-12. Overlapping Districts Prohibited,

§7-11B-13. Conflicts of Interest; Required Disclosures and Abstention

§7-11B-14. Projects Financed by Tax Increment Financing Considered to Be Public Improvements Subject to Prevailing Wage, Local Labor Preference and Competitive Bid Requirements

§7-11B-15. Reports by County Commissions and Municipalities, Contents, and Publication; Procedure to Determine Progress of Project; Reports by Development Office, Content of Reports; Rule-Making Authority; Development Office to Provide Manual and Ass...

§7-11B-16. Valuation of Real Property

§7-11B-17. Division of Ad Valorem Real Property Tax Revenue

§7-11B-18. Payments in Lieu of Taxes and Other Revenues

§7-11B-19. Tax Increment Obligations Generally

§7-11B-20. Tax Increment Financing Obligations -- Authority to Issue

§7-11B-21. Tax Increment Financing Obligations -- Authorizing Order or Ordinance

§7-11B-22. Tax Increment Financing Obligations Terms, Conditions

§7-11B-23. Tax Increment Financing Obligations -– Security -– Marketability

§7-11B-24. Tax Increment Financing Obligations -- Special Fund for Repayment

§7-11B-25. Tax Increment Financing Obligations – Tax Exemption

§7-11B-26. Excess Funds

§7-11B-27. Computation of Local Share for Support of Public Schools When Tax Increment Financing Is Used

§7-11B-28. Effective Date

§7-11B-29. Joint Development or Redevelopment Districts

§7-11B-30. Application by Division of Highways