West Virginia Code
Article 27. Letting Our Counties Act Locally Act
§7-27-13. Joint Road Construction Projects

(a) The Legislature hereby finds and declares that the citizens of the state would benefit from coordinated road construction efforts by county commissions funded by county transportation sales and use taxes imposed pursuant to this article.
(b) Notwithstanding any other section of this code to the contrary, any two or more county commissions may contract to share expenses and dedicate county funds or county transportation sales and use tax revenues, on a pro rata basis, to facilitate construction of one or more road construction projects: Provided, That each of the road construction projects must be a part of a road construction project plan created and approved pursuant to this article by each county commission contracting to share expenses and funds.
(c) When a road construction project begins in one county and ends in one or more other counties of this state, the county commission of each county may, by resolution, adopt a written intergovernmental agreement with each county and the Commissioner of Highways regarding the proposed multicounty road construction project.
(d) No county commission may withdraw from an intergovernmental agreement so long as revenue bonds, the proceeds of which were used by the Commissioner of Highways to finance construction of the road, remain outstanding.
(e) No county commission that withdraws from an intergovernmental agreement shall be entitled to the return of any money or property advanced to the road construction project.
(f) Notwithstanding any provision of this code to the contrary, any county commission imposing county transportation sales and use taxes pursuant to this article may enter into an intergovernmental agreement with one or more other counties that also impose transportation sales and use taxes pursuant to this article that have an interest in completion of a proposed road construction project, with respect to the pooling of county transportation sales and use tax revenues to finance construction of the road construction project either on a cash basis or to pay debt service on revenue bonds issued by the West Virginia Economic Development Authority to fund the road construction project.
(g) The obligations of the parties under any intergovernmental agreement executed pursuant to this article may not be considered debt within the meaning of sections six or eight, article X of the Constitution of West Virginia.
(h) Any intergovernmental agreement shall be approved by resolution adopted by a majority vote of the county commission of each county participating in the agreement and by the Commissioner of Highways. After the resolution is adopted, the agreement shall be signed by at least one member of the county commission and by the Commissioner of Highways.
(i) The Commissioner of Highways may enter into intergovernmental agreements with county commissions or other political subdivisions of the state, or with the federal government or any agency thereof, respecting the financing, planning, and construction of roads and bridges constructed pursuant to this article.

Structure West Virginia Code

West Virginia Code

Chapter 7. County Commissions and Officers

Article 27. Letting Our Counties Act Locally Act

§7-27-1. Short Title

§7-27-2. Purpose and Findings

§7-27-3. Definitions

§7-27-4. Creation of County Road Construction Project Plan

§7-27-5. Public Hearing and Notice Requirements

§7-27-6. Finalization of Road Construction Project Plan

§7-27-7. Submission of Road Construction Project Plan to Commissioner of Highways; Contents of Application

§7-27-8. Application to Commissioner of Highways for Approval of Road Construction Project Plans

§7-27-9. Requirement for Referendum on Final Road Construction Project Plan

§7-27-10. Amendment of Road Construction Project Plan

§7-27-11. Termination of Road Construction Project Plan

§7-27-12. Order Adopting Road Construction Project Plan or Plan Amendment

§7-27-13. Joint Road Construction Projects

§7-27-14. Creation of County Road Improvement Account

§7-27-15. Cash Basis Projects; Issuance of Road Construction Special Revenue Bonds by West Virginia Economic Development Authority

§7-27-16. Commissioner's Authority Over Road Construction Projects Accepted Into the State Road System; Use of State Road Funds

§7-27-17. Qualifying a Transportation Project as a Public Improvement

§7-27-18. Reports by Commissioner of Highways

§7-27-19. Issuance of County Road Construction Special Revenue Bonds

§7-27-20. Trustee for Bondholders; Contents of Trust Agreement; Pledge or Assignment of Revenues and Funds

§7-27-21. Refunding Bonds

§7-27-22. Obligations of the West Virginia Economic Development Authority Undertaken Pursuant to This Article Not Debt of State, County, Municipality or Any Political Subdivision

§7-27-23. Negotiability of Bonds Issued Pursuant to This Article

§7-27-24. Exemption From Taxation

§7-27-25. Personal Liability; Persons Executing Bonds Issued Pursuant to This Article

§7-27-26. Cumulative Authority as to Powers Conferred; Applicability of Other Statutes and Charters; Bonds Issued Pursuant to This Article

§7-27-27. Criteria and Requirements Necessary to Impose County Transportation Sales and Use Taxes

§7-27-28. Counties Authorized to Impose County Transportation Sales and Use Taxes

§7-27-29. Notification of Tax Commissioner, Auditor and Treasurer

§7-27-30. State Level Administration of County Transportation Sales and Use Taxes Required; Fee for Services

§7-27-31. County Transportation Sales Tax Collected From Purchaser

§7-27-32. Payment of County Transportation Use Tax

§7-27-33. County Transportation Sales and Use Taxes in Addition to Other Taxes

§7-27-34. Credit for Sales Tax Paid to Another County

§7-27-35. Sourcing Rules for County Transportation Sales and Use Taxes

§7-27-36. Application of State Consumers Sales and Service Tax Provisions

§7-27-37. Application of West Virginia Tax Procedure and Administration Act

§7-27-38. Application of West Virginia Tax Crimes and Penalties Act

§7-27-39. Local Rate and Boundary Changes

§7-27-40. Deposit of County Transportation Sales and Use Taxes; Payment to Division of Highways

§7-27-41. Effective Date of County Transportation Sales and Use Tax

§7-27-42. Early Retirement of Special Revenue Bonds; Termination of County Transportation Sales and Use Taxes; Excess Funds

§7-27-43. Powers Supplemental

§7-27-44. Public Officials Exempt From Personal Liability

§7-27-45. Severability