(a) After obtaining project certification from the Commissioner of Highways under section eight of this article the county commission shall submit the question of the adoption of a road construction project plan to the voters in a county-wide referendum to be held in conjunction with a primary or general election. The question to be voted on in the referendum shall identify the project plan by its name and location, its projected cost estimate and how the cost of the road construction project plan is to be financed. The question shall state if the road construction plan is to be financed in whole or in part by the imposition of a county transportation sales and use tax, including the rate of the tax to be imposed, and if it is to be financed in whole or in part by the issuance of special revenue bonds as authorized by this article.
(b) No county commission may proceed with a road construction plan which will be financed, in whole or in part, by the imposition of a transportation sales and use tax or by the issuance of special revenue bonds as authorized by this article unless a majority of voters casting votes in the referendum vote to approve the road construction project plan.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
Article 27. Letting Our Counties Act Locally Act
§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
§7-27-8. 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
§7-27-17. 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
§7-27-23. 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
§7-27-27. 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
§7-27-31. 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