reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-62. Title Acquired by Individual Purchaser

(a) Whenever the purchaser of any tax lien on any real estate sold at a tax sale, his heirs or assigns, shall have obtained a deed for such real estate from the deputy commissioner or from a commissioner appointed to make the deed, he or they shall thereby acquire all such right, title and interest, in and to the real estate, as was, at the time of the execution and delivery of the deed, vested in or held by any person who was entitled to redeem, unless such person is one who, being required by law to have his interest separately assessed and taxed, has done so and has paid all the taxes due thereon, or unless the rights of such person are expressly saved by the provisions of section forty-nine of this article or section two, three, four or six, article four of this chapter.
The tax deed shall be conclusive evidence of the acquisition of such title. If the property was sold for nonpayment of taxes, the title so acquired shall relate back to July 1, of the year in which the taxes, for nonpayment of which the real estate was sold, were assessed. If the property was sold for nonentry pursuant to section thirteen of this article, or escheated to the state, or is waste and unappropriated property, the title shall relate back to the date of sale.
(b) Any individual purchaser to whom a tax deed has been issued may institute and prosecute actions to quiet title in any such real estate conveyed thereby. Such action may be maintained for all or any one or more of the lots or tracts conveyed.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-63. Effect of Irregularity on Title Acquired by Purchaser

No irregularity, error or mistake in respect to any step in the procedure leading up to and including delivery of the tax deed by the deputy commissioner shall invalidate the title acquired by the purchaser unless such irregularity, error or mistake is, by the provisions of section forty-nine of this article or section two, three, four or six, article four of this chapter, expressly made ground for instituting a suit to set aside the sale or the deed.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-65. Right of Former Owner to Surplus Proceeds

The former owner of any delinquent or nonentered lands sold pursuant to sections forty-five and forty-eight of this article, his heirs or assigns, shall be entitled to the surplus received from the sale over and above the taxes and interest charged or chargeable thereon including all costs of the sale, if his or their claim be filed in the circuit court of the county in which the land is situated within two years after the date of confirmation of said sale. If no claim is filed with the court within the two years, then such surplus shall be paid by the sheriff to the Auditor for credit to the general school fund.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-66. Compensation of Auditor

As compensation for his or her services, the Auditor shall be entitled to a fee of $20 for each item certified by him or her pursuant to 11A-3-44 of this code. In addition thereto he or she shall receive a commission of seven and one half percent and interest on each sale or redemption not to exceed $120.00. A commission received on a sale shall be based on the sale price and a commission received on a redemption shall be based on the total taxes and interest due. Such compensation shall be paid as provided in this article. Ten dollars of the commission fee received by the Auditor on a redemption shall be deposited into the Courthouse Facilities Improvement Fund set out in 29-26-6 of this code.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-67. Liability of Officer Failing to Perform Duty; Penalty

§11A-3-67. Liability of officer failing to perform duty; penalty.
If any officer mentioned in this article shall refuse to perform any duty required of him he shall forfeit not less than twenty-five nor more than $100 for each such failure or refusal, unless a different penalty is imposed by the provisions of this article.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-69. Effect of Repeal

The repeal of the provisions of 11A-3-5, 11A-3-5a, 11A-3-5b, 11A-3-6, 11A-3-7, 11A-3-14, 11A-3-15, 11A-3-16, 11A-3-17, 11A-3-18, 11A-3-19, 11A-3-20, 11A-3-21, 11A-3-22, 11A-3-23, 11A-3-24, 11A-3-25, 11A-3-26, 11A-3-27, 11A-3-28, 11A-3-29, 11A-3-30, and 11A-3-31 of this code, enacted during the 2022 regular session of the Legislature, shall not affect any tax liens sold prior to January 1, 2022.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-70. Release of Title To, and Taxes On, Lands on Which All Taxes Paid for Ten Years

In view of the desirability of stable land titles and to encourage landowners to cause their lands to be assessed and pay the taxes thereon, it is the purpose and intent of the Legislature to release all of the state's title and claim and the authority and control of the Auditor to any real estate on which all taxes have been paid for ten consecutive years and release all taxes prior to such ten-year period. If, heretofore or hereafter, all taxes due on any parcel of land for ten consecutive years have been fully paid, all title to any such land acquired by the state prior to said ten-year period or all real property tax liens which subject the lands to the authority and control of the Auditor prior to said ten-year period shall be and is hereby released to the person who would be the owner thereof but for the title of the state or the real property tax liens which subject the lands to the authority and control of the Auditor so released and all unpaid taxes prior to said ten-year period are declared to be fully paid.
Nothing contained in this section shall affect or be held or construed to affect in any way the right or title of a person claiming to any land by transfer as provided in section three, article XIII of the Constitution of the State of West Virginia prior to the repeal of said Constitutional provision in the year one thousand nine hundred ninety-two.
It is the intention of the Legislature that this section shall be both retroactive and prospective.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-71. Deeds of Deputy Commissioner Conveying Coal, Oil, Gas, Timber and Other Natural Resources

In any deed by the deputy commissioner in which said commissioner conveys or has heretofore conveyed coal, oil, gas, timber or any natural resources, as certified to him by the Auditor of the state to be sold for the benefit of the school fund or as otherwise provided in this article, it shall not be necessary to recite the mining, drilling, cutting or other rights and privileges appurtenant to the same, which were a part of the deed of severance of said natural resources from the surface or other estate; and in cases where any such deeds may have heretofore been made and the rights and privileges were not recited in such deeds, the rights and privileges are hereby declared to have attached and passed by such deeds and all such conveyances are hereby ratified and confirmed.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-72. Release of Taxes and Interest

In view of the great uncertainty and confusion existing in the Auditor's records of delinquent lands for the years prior to one thousand nine hundred thirty-six, due to the insufficient and inadequate reports by former school land commissioners and the doubtful status of delinquent or forfeited undivided interests, the Legislature finds that it will be impossible to provide a speedy method for disposing of delinquent and forfeited lands and for conveying to the purchasers of such lands a secure title, unless some action is taken to prevent the certifications and sale of lands which were formerly redeemed from or were sold by such commissioners, but which appear on the Auditor's records, as unsold and unredeemed. Wherefore, it is the purpose and intent of the Legislature to release all taxes, interest and charges that may be due on any real estate in this state for the assessment year one thousand nine hundred thirty-five and for all years prior thereto, and all such taxes, interest and charges are hereby declared to be fully paid. If all the taxes due on any land for the assessment year one thousand nine hundred thirty-six and for all years subsequent thereto have been paid, all title to any such land theretofore acquired by the state and any land subject to the authority and control of the Auditor shall be and is hereby released.
The Auditor, in computing the amount necessary for redemption as provided in section thirty-eight of this article, and in preparing the list of lands for certification to the deputy commissioner as provided in section forty-four of this article, shall use the assessment year one thousand nine hundred thirty-six as the initial year for which taxes are to be charged. He shall specify the year in which the state acquired title, but if such year was prior to the year one thousand nine hundred thirty-six, shall charge no taxes for any year prior thereto, nor shall he charge any interest, fees, penalties or costs for any years prior to the year one thousand nine hundred thirty-six.
Nothing contained in this section shall be held or construed to affect in any way the right of a person claiming title to any land by transfer, as provided in section three, article XIII of the Constitution of West Virginia prior to the repeal of said Constitutional provision in the year one thousand nine hundred ninety-two.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands › §11A-3-74. Severability

If any section, subsection, subdivision, subparagraph, sentence or clause of this article is adjudged to be unconstitutional or otherwise invalid, such invalidation shall not affect the validity of the remaining portions of this article and, to this end, the provisions of this article are hereby declared to be severable.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 4. Remedies Relating to Tax Sales › §11A-4-1. Declaration of Legislative Purpose

In furtherance of the policy declared in section one, article three of this chapter, it is the intent and purpose of the Legislature to provide reasonable opportunities for delinquent taxpayers to protect their interests in their lands and to provide reasonable remedies in certain circumstances for persons with interests in delinquent and escheated lands.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 4. Remedies Relating to Tax Sales › §11A-4-2. Right to Set Aside Sale or Deed When All Taxes Paid Before Sale

Any owner of real estate for which a tax lien was sold for nonpayment of taxes pursuant to the provisions of article three of this chapter, when all taxes thereon had in fact been paid before the sale, his heirs and assigns, or the person who paid the taxes, may, before the expiration of three years following the sale, institute a civil action to set aside the sale and to enjoin the proper official from taking any further steps in the procedure provided in this and the following article, or, if a deed has been delivered to the purchaser, before the expiration of three years following the delivery of the deed, institute a civil action to set aside the deed. If such action is instituted by or on behalf of the owner of an undivided interest which was included in a group assessment but which was separately redeemed as provided in section eighteen, article two of this chapter, the sale or the deed shall be set aside only insofar as it affects his interest.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 4. Remedies Relating to Tax Sales › §11A-4-3. Right to Set Aside Deed Improperly Obtained

Whenever the Auditor has delivered a deed to the purchaser after the time specified in 11A-3-59 of this code, or, within that time, has delivered a deed to a purchaser who was not entitled thereto either because of his failure to meet the requirements of 11A-3-52 of this code, or because the property conveyed had been redeemed, the owner of such property, his heirs and assigns, or the person who redeemed the property, may, before the expiration of three years following the delivery of the deed, institute a civil action to set aside the deed. No deed shall be set aside under the provisions of this section, except in the case of redemption, until payment has been made or tendered to the purchaser, he or she, his or her heirs and assigns, of the amount which would have been required for redemption, together with any taxes which have been paid on the property since delivery of the deed, with interest at the rate of 12 percent per annum.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 4. Remedies Relating to Tax Sales › §11A-4-5. On Whose Behalf Suits Instituted; Decree When Deed Set Aside

Any civil action instituted under the provisions of section two, three or four of this article by a person other than the former owner, his heirs or assigns, must be brought on his or their behalf. Whenever the deed in such case is set aside, the decree shall be that all the right, title and interest of the former owner, his heirs or assigns, is revested in him or them.
2023 West Virginia Code › Chapter 11A. Collection and Enforcement of Property Taxes › Article 4. Remedies Relating to Tax Sales › §11A-4-7. Right of Creditor of Former Owner of Escheated Land

Any surplus proceeds arising from the sale of escheated land may be applied for by the creditors of the decedent if application is made to the circuit court of the county in which the land is situated within one year after the Auditor has confirmed the sale. Upon proper application to the court within such time such surplus may be applied to the satisfaction of the claims of creditors of the decedent who had a lien on the land at the time of his death, or who, being general creditors, have properly proved their claims against his estate and have been unable to obtain payment out of the personalty. In the disposition of such surplus, due preference shall be given to lien creditors. Any part of such surplus thereafter remaining shall be paid by the sheriff to the Auditor for credit to the general school fund.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 1. Department of Revenue › §11B-1-1. Department of Revenue; Office of Secretary of Revenue; Director of Budget; Federal Funds

(a) The Department of Revenue and the office of secretary of revenue are continued in the executive branch of state government. Wherever in this code the words "office of secretary of tax and revenue" or "secretary of tax and revenue" are used, such words shall mean the office of secretary of revenue or the secretary of revenue. Wherever in this code the words "department of tax and revenue" are used, such words shall mean the Department of Revenue.
(b) The secretary of revenue shall be the chief executive officer of the department and director of the budget. The secretary shall be appointed by the Governor, by and with the advice and consent of the Senate, for a term not exceeding the term of the Governor.
(c) The Department of Revenue is hereby authorized to receive federal funds for deposit in compliance with 12-2-2 of this code and for expenditure only upon appropriation by the Legislature of this state and in accordance with 4-11-1
et seq.
of this code.
(d) The secretary shall serve at the will and pleasure of the Governor. The annual compensation of the secretary shall be as specified in 6-7-2a of this code.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 1. Department of Revenue › §11B-1-2. Agencies, Boards, Commissions, Divisions and Offices Comprising the Department of Finance and Revenue

(a) There shall be in the Department of Revenue the following agencies, boards, commissions, divisions and offices, including all of the allied, advisory, affiliated or related entities which are incorporated in and shall be administered as part of the Department of Revenue:
(1) The Alcohol Beverage Control Commissioner provided for in article sixteen, chapter eleven of this code and article one, chapter sixty of this code;
(2) The Division of Banking provided for in article two, chapter thirty-one-a of this code;
(3) The board of banking and financial institutions provided for in article three, chapter thirty-one-a of this code;
(4) The state budget office, heretofore known as the budget section of the Finance Division, Department of Administration, previously provided for in article two, chapter five-a of this code and now provided for in article two of this chapter;
(5) The agency of Insurance Commissioner provided for in article two, chapter thirty-three of this code;
(6) The lending and credit rate board provided for in chapter forty-seven-a of this code;
(7) The Lottery Commission and the position of lottery director provided for in article twenty-two, chapter twenty-nine of this code;
(8) The Municipal Bond Commission provided for in article three, chapter thirteen of this code;
(9) The office of tax appeals provided for in article ten-a, chapter eleven of this code;
(10) The state athletic commission provided for in article five-a, chapter twenty-nine of this code;
(11) The Tax Division provided for in article one, chapter eleven of this code; and
(12) The West Virginia Racing Commission provided for in article twenty-three, chapter nineteen of this code.
(b) The department shall also include any other agency, board, commission, division, office or unit subsequently incorporated in the department by the Legislature.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 1. Department of Revenue › §11B-1-3. Powers and Duties of Secretary, Administrators, Division Heads and Employees

(a) The secretary shall have control and supervision of the Department of Revenue and shall be responsible for the work of each of its employees.
(b) The secretary shall have the power and authority specified in this article and article two, chapter five-f of this code and as specified elsewhere in this code, whether heretofore or hereinafter enacted by the Legislature and whether the code provision refers to the secretary of revenue or to the secretary of tax and revenue.
(c) The secretary has authority to assess agencies, boards, commissions, divisions and offices in the Department of Revenue for the payment of expenses of the office of the secretary.
(d) The secretary shall have plenary power and authority within and for the department to employ professional staff, including, but not limited to, certified public accountants, economists and attorneys, assistants and other employees as necessary for the efficient operation of the department.
(e) The secretary and administrators, division heads and other employees of the department shall perform the duties specified in this code for their respective offices or positions and shall also perform other duties as the Governor prescribes.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 1. Department of Revenue › §11B-1-6. Confidentiality of Information

(a) Information provided to secretary under expectation of confidentiality. -- Information that would be confidential under the laws of this state when provided to a division, agency, board, commission or office within the Department of Revenue shall be confidential when that information is provided to the secretary of the Department of Revenue or to an employee in the office of the secretary. The confidential information may be disclosed only: (1) To the applicable agency, board, commission or division of the department to which the information relates; or (2) in the manner authorized by provisions of this code applicable to that agency, board, commission or division. This confidentiality rule is a specific exemption from disclosure under article one, chapter twenty-nine-b of this code.
(b) Interdepartmental communication of confidential information. -– Notwithstanding any provision of this code to the contrary, information that by statute is confidential in the possession of any division, agency, board, commission or office of the Department of Revenue may be disclosed to the secretary, or an employee in the office of the secretary, who must safeguard the information and may not further disclose the information except under the same conditions, restrictions and limitations applicable to the administrator of the agency, board, commission, division or office of the department in whose hands the information is confidential: Provided, That nothing contained in this section shall be construed to require the disclosure to the secretary or to an employee in the office of the secretary of individually identifiable health care or other information that, under federal law, may not be disclosed by the administrator without subjecting the administrator or the agency, board, commission, division or office to sanctions or other penalties by the United States or any agency thereof. This confidentiality rule is a specific exemption from disclosure under article one, chapter twenty-nine-b of this code.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 1. Department of Revenue › §11B-1-7. Right of Appeal From Interference With Functioning of Agency

Upon occasion of a showing that the application of the authority vested under the provisions of this article may interfere with the successful functioning of any department, institution or agency of the government, that department, institution or agency has the right of appeal to the Governor for review of the case and the decision or conclusion of the Governor shall control in appeals.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-1. Budget Office

The budget section of the Department of Administration is hereby transferred to the Department of Revenue and continued as the budget office. The budget office shall act as staff agency for the Governor in the exercise of his powers and duties under section fifty-one, article VI of the Constitution of West Virginia and shall exercise and perform the other powers and duties of the budget office set forth in this article or previously conferred upon the budget section of the Finance Division, Department of Administration, prior to the effective date of this section in calendar year two thousand four, and set forth whether in article two, chapter five-a of this code, prior to the effective date of this section in calendar year two thousand four, this article or elsewhere in this code.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-2. General Powers and Duties of Secretary as Director of Budget

The secretary of revenue, under the immediate supervision of the Governor, shall have the power and duty to:
(1) Exercise general supervision of, and make rules and regulations for, the government of this division;
(2) Administer the budget in accordance with this article;
(3) Serve the Governor in the consideration of requests for appropriations and the preparation of the budget document;
(4) Make investigations and submit reports as the Governor requires;
(5) Make a continuous study of state expenditures and eligibility for federal matching dollars and make recommendations to the Governor for the more economical use of state funds as he or she shall find practicable;
(6) Render assistance to spending officers with respect to the fiscal affairs of spending units; and
(7) Exercise other powers as are vested in the secretary by this article, or which may be appropriate to the discharge of the secretary's duties under this article.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-3. Requests for Appropriations; Copies to Legislative Auditor

(a) The spending officer of each spending unit, other than the legislative and the judicial branches of state government, shall, on or before September 1, of each year, submit to the secretary a request for appropriations for the fiscal year next ensuing. On or before the same date, the spending officer shall also transmit two copies of the request to the Legislative Auditor for the use of the finance committees of the Legislature.
(b) If the spending officer of any spending unit fails to transmit to the Legislative Auditor two copies of the request for appropriations within the time specified in this section, the Legislative Auditor or the state budget office shall notify the secretary, Auditor and treasurer of the failure. Upon notification, no funds appropriated to that spending unit shall be encumbered or expended until the spending officer thereof has transmitted two copies of the request for appropriation to the Legislative Auditor.
(c) If a spending officer submits to the secretary an amendment to the request for appropriations, two copies of the amendment shall forthwith be transmitted to the Legislative Auditor.
(d) Notwithstanding any provision in this section to the contrary, the State Superintendent of Schools shall, on or before December 15, of each year, submit to the secretary a request for appropriations for the fiscal year next ensuing for state aid to schools and submit two copies of the request to the Legislative Auditor for the use of the finance committees of the Legislature. The request for appropriation shall be accompanied with copies of certified enrollment and employee lists from all county superintendents for the current school year. If certified enrollment and employee lists are not available to the state superintendent from any of the county school boards, the state superintendent shall notify those school boards and no funds shall be expended for salary or compensation to their county superintendent until the certified lists of enrollment and employees are submitted.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-4. Contents of Requests

A request for an appropriation for a spending unit shall specify and itemize in written form:
(1) A statement showing the amount and kinds of revenue and receipts collected for use of the spending agency during the next preceding fiscal year and anticipated collections for the fiscal year next ensuing;
(2) A statement by purposes and objects of the amount of appropriations requested for the spending unit without deducting the amount of anticipated collections of special revenue, federal funds or other receipts;
(3) A statement showing the actual expenditures of the spending unit for the preceding year and estimated expenditures for the current fiscal year itemized by purposes and objects, including those from regular and supplementary appropriations, federal funds, private contributions, transfers, allotments from an emergency or contingency fund and any other expenditures made by or for the spending unit;
(4) A statement showing the number, classification and compensation of persons employed by the spending unit distinguishing between regular, special and casual employees during the preceding fiscal year and during the current fiscal year. The statement shall show the personnel requirements in similar form for the ensuing fiscal year for which appropriations are requested;
(5) A statement showing in detail the purposes for which increased amounts of appropriations, if any, are requested and giving a justification statement for the expenditure of the increased amount. A construction or other improvement request shall show in detail the kind and scope of construction or improvement requested;
(6) A statement of money claims against the state arising out of the activities of the spending unit; and
(7) Any other information as the secretary requests.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-6. Information Concerning State Finances

The secretary shall ascertain for the preceding year and as estimated for the current fiscal year:
(1) The condition of each of the funds of the state;
(2) A statement of all revenue collections both general and special; and
(3) Any other information relating to the finances of the state as the Governor requests.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-7. Appropriations for Judiciary

The Governor shall transmit to the secretary the appropriations required by law for the judiciary for the fiscal year next ensuing and which have been certified to the Governor by the Auditor. The Auditor shall certify the appropriations to the Governor in accordance with section fifty-one, article VI of the Constitution of West Virginia on or before September 1, of each year.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-8. Examination of Requests for Appropriations

(a) The secretary shall examine the requests of a spending unit with respect to requested appropriations, itemization, sufficiency of justification statements and accuracy and completeness of all other information which the spending officer is required to submit.
(b) If the secretary finds a request, report or statement of a spending unit inaccurate, incomplete or inadequate, he or she shall consult with the spending officer of the unit and require the submission of the requests in proper form and content. The secretary shall assist spending officers in the preparation of their requests.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-9. Appropriation Requests by Other Than Spending Units

A person or organization, other than a spending officer, who desires to request a general appropriation in the state budget, shall submit his or her request to the secretary on or before September 1, of each year. The request shall be in the form prescribed by the secretary and shall be accompanied by a justification statement.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-10. Powers of Secretary in Administration of Expenditures

(a) The secretary shall supervise and control the expenditure of appropriations made by the Legislature excluding those made to the Legislature and those made to the judicial branch of the state government.
(b) The expenditure of an appropriation made by the Legislature, except made for the Legislature itself and the judicial branch of state government, shall be conditioned upon compliance by the spending unit with the provisions of this article.
(c) An appropriation made by the Legislature, except made for the Legislature itself and the judicial branch of state government, shall be expended only in accordance with this article.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-13. Examination and Approval of Expenditure Schedules; Amendments; Copies to Legislative Auditor

(a) The secretary shall examine the expenditure schedule of each spending unit and if it conforms to the appropriations made by the Legislature, the requirements of this article and is in accordance with sound fiscal policy, the secretary shall approve the schedule. In addition, the secretary shall give special consideration in the approval of expenditure schedules to accounts in which the appropriations consist predominantly of personal services funds so that the quarterly allotments of funds to the various spending units are sufficient to pay personnel costs in the quarter in which they are due.
(b) The expenditure of the appropriations made to a spending unit shall be only in accordance with the approved expenditure schedule unless the schedule is amended with the consent of the secretary, or unless appropriations are reduced in accordance with the provisions of sections twenty to twenty-two, inclusive, of this article. The spending officer of a spending unit shall transmit to the Legislative Auditor a copy of each and every requested amendment to the schedule at the same time that the requested amendment is submitted to the secretary. The secretary shall send to the Legislative Auditor copies of any schedule amended with the secretary's approval.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-15. Reserves for Public Employees Insurance Program

(a) There is hereby continued a special revenue account in the State Treasury, designated the "Public Employees Insurance Reserve Fund", which is an interest-bearing account and may be invested in accordance with the provisions of article six, chapter twelve of this code, with the interest income a proper credit to the fund.
(b) The fund shall consist of moneys appropriated by the Legislature and moneys transferred annually pursuant to the provisions of subsection (c) of this section. These moneys shall be held in reserve and appropriated by the Legislature only for the support of the programs provided by the Public Employees Insurance Agency: Provided, That the moneys held in the fund may be appropriated to the bureau for medical services of the Department of Health and Human Resources.
(c) Annually each state agency, except for the higher education central office created in article four, chapter eighteen-b of this code; the higher education governing boards as defined in articles two and three of said chapter; and the state institutions of higher education as defined in section two, article one of said chapter shall transfer one percent of its annualized expenditures from state funds, excluding federal funds based on filled full-time equivalents as determined by the state budget office as of the first day of April for that fiscal year, to the Public Employees Insurance Reserve Fund. The secretary may exempt that transfer only upon a showing by the requesting agency that the continued operation of that agency is dependent upon receipt of the exemption.
(d) Annually the secretary shall provide a report to the Governor and the Legislature on the amount of reserves established pursuant to the provisions of this section, the number of exemptions granted and the agencies receiving those exemptions.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-15a. Peia Rainy Day Fund

(a) There is hereby created in the State Treasury a special account, designated the PEIA Rainy Day Fund, which is an interest-bearing account administered by the Secretary of Revenue in accordance with the provisions of this section.
(b) The PEIA Rainy Day Fund may consist of moneys appropriated by the Legislature, income from investment of moneys held in the special revenue account, and all other sums available for deposit to the account, public or private. Any balance remaining in the special revenue account at the end of the fiscal year does not revert to the General Revenue Fund but remains in the special revenue account and may be used in a manner consistent with this article.
(c) The Secretary of Revenue, upon the written approval of the Governor, may transfer moneys from the PEIA Rainy Day Fund to the Public Employees Insurance Agency only to (1) reduce or prevent benefit cuts, (2) reduce premium increases, or (3) any combination thereof. The amount of moneys transferred may be included in the calculation of any plan year aggregate premium cost-sharing percentages between employers and employees.
(d) The Secretary of Revenue may contract with the West Virginia Investment Management Board, or the West Virginia Board of Treasury Investments, for any services with respect to fund investments which the secretary considers necessary.
(e) The Secretary of Revenue may promulgate legislative rules, and emergency rules as provided in §29A-3-15 of this code, as the secretary considers necessary to implement and administer the provisions of this section.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-16. Limitation on Expenditures

The expenditures of a spending unit during a quarter of the fiscal year shall not exceed the amount of the approved allotment, unless the Governor approves the expenditure of a larger amount. Any amounts remaining unexpended at the close of the quarter shall be available for reallocation and expenditure during any succeeding quarter of the same fiscal year.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-17. Transfers Between Items of Appropriation of Executive, Legislative and Judicial Branches

Notwithstanding any other provision of law to the contrary, there shall be no transfer of amounts between items of appropriations nor shall moneys appropriated for any particular purpose be expended for any other purpose by any spending unit of the executive, legislative or judicial branch except as hereinafter provided:
(1) Any transfer of amounts between items of appropriations for the executive branch of state government shall be made only as authorized by the Legislature.
(2) Any transfer of amounts between items of appropriations for the legislative branch of state government shall be made only pursuant to the joint rules adopted by the body and any amendments thereto, as certified to the State Auditor, the State Treasurer and the Legislative Auditor.
(3) Any transfer of amounts between items of appropriations for the judicial branch of state government shall be made only pursuant to rules adopted by the Supreme Court of Appeals and any amendments thereto, as certified to the State Auditor, the State Treasurer and the Legislative Auditor.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-18. Expenditure of Excess in Collections; Notices to Auditor and Treasurer

(a) If the amount actually collected by a spending unit exceeds the amount which it is authorized to expend from collections, the excess in collections shall be set aside in a special surplus fund for the spending unit. Expenditures from this fund shall be made only in accordance with the following procedure:
(1) The spending officer shall submit to the secretary:
(A) A plan of expenditure showing the purposes for which the excess is to be expended; and
(B) A justification statement showing the reasons why the expenditure is necessary and desirable.
(2) The secretary shall submit the request to the Governor with his or her recommendation.
(3) If the Governor approves the plan of expenditure and justification statement and is satisfied that the expenditure is required to defray the additional cost of the service or activity of the spending unit and that the expenditure is in accordance with sound fiscal policy, he or she may authorize the use of the excess during the current fiscal year. Notices of the authorization shall be sent to the State Auditor, the State Treasurer and the Legislative Auditor.
(b) An expenditure from a special surplus fund without the authorization of the Governor, or other than in accordance with this section, shall be an unlawful use of public funds.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-21. Reduction of Appropriations Reduction of Appropriations From General Revenue

If the Governor determines that the amounts, or parts thereof, appropriated from the general revenue cannot be expended without creating an overdraft or deficit in the General Fund, he or she may, before the end of the fiscal year, instruct the secretary to reduce all appropriations out of general revenue in a degree as necessary to prevent an overdraft or a deficit in the General Fund. No reduction of appropriations may be made after June 30 of the fiscal year.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-22. Reduction of Appropriations -- Reduction of Appropriations From Other Funds

(a) The Governor, in the manner set forth in section twenty-one of this article, may reduce appropriations from:
(1) Funds supported by designated taxes or fees; and
(2) Fees or other collections set aside for the support of designated activities or services.
(b) Each fund and each fee or collection account shall be treated separately.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-25. Expenditure of Appropriations -- Other Than for Purchases of Commodities

A requisition for expenditure, other than an order for the purchase of commodities, shall be submitted as follows:
(1) The spending officer shall prepare and submit to the director a requisition showing the amount, purpose and appropriation from which the expenditure is requested;
(2) The director of the budget shall examine the requisition and determine whether the amount is within the quarterly allotment, is in accordance with the approved expenditure schedule and otherwise conforms to the provisions of this article;
(3) If the director approves the requisition, he or she shall encumber the proper account in the amount of the requisition and shall transmit the requisition to the Auditor for disbursement in accordance with law; and
(4) If the director disapproves the requisition, he or she shall return it to the spending unit with a statement of his or her reasons.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-26. Expenditure of Appropriations -- Purchases of Commodities

If a requisition is a request for a purchase of commodities, the spending unit shall transmit the requisition to the state budget office for the purpose of ascertaining whether it conforms to the expenditure schedule. If it does not conform, the requisition shall be returned by the state budget office to the spending unit. If it conforms, the state budget office shall transmit the requisition to the Purchasing Division of the Department of Administration for purchase in accordance with article three, chapter five-a of this code. When a copy of the purchase order issued pursuant thereto is received from the Purchasing Division by the director in accordance with the provisions of section fourteen, article three, chapter five-a of this code, the director shall ascertain whether the unencumbered balance in the appropriation concerned, in excess of all unpaid obligations, is sufficient to defray the cost of the order and, if so, shall encumber the proper account and certify the fact to the Purchasing Division and, if not, shall notify the Purchasing Division which, upon receipt of notification, shall return the requisition to the spending unit.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-27. Expenditure of Appropriations — Payment of Personal Services

A requisition for the payment of personal services shall, upon receipt by the director of the budget, be checked against the personnel schedule of the spending unit making the requisition. The director shall approve a requisition for personal services only if the amounts requested are in accordance with the personnel schedule of the spending unit: Provided, That the director of the budget is not required to verify or approve requisitions for the payment of personal services for any spending unit that does not participate in the human resource payroll module of the West Virginia Enterprise Resource Planning System as set forth in section one, article six-d, chapter twelve of this code.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-28. Expenditure of Appropriations -- Legislative and Judicial Expenditures

(a) The provisions of sections twenty-six and twenty-seven of this article shall not apply to the expenditure of amounts appropriated for the use of the Legislature or for the judiciary.
(b) In the case of appropriations made for the Legislature, the Clerk of the House of Delegates or the clerk of the Senate shall present his or her requisition directly to the Auditor.
(c) In the case of appropriations made for the judiciary, the clerk of the court shall present his or her requisition or claim directly to the Auditor.
(d) In the case of appropriations made for criminal charges, the clerk or the proper officer shall present his or her claim directly to the Auditor.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-29. Appropriations for Officers, Commissions, Boards or Institutions Without Office at Capitol

All appropriations now or hereafter made for officers, commissions, boards or institutions, public or private, other than state institutions of higher education, state charitable institutions, state hospitals and sanitariums and state penal and correctional institutions, not having an office at the State Capitol, shall, unless otherwise provided by law, be expended on requisitions of the officer, commission, board or institution, after approval by the secretary of the Department of Revenue.
2023 West Virginia Code › Chapter 11B. Department of Revenue › Article 2. State Budget Office › §11B-2-30. Submission of Requests, Amendments, Reports, etc., to Legislative Auditor; Misdemeanor Penalty for Noncompliance

(a) The provisions of sections three, eleven, twelve, thirteen, nineteen and twenty-three of this article and section twenty-five, article two, chapter five-a of this code requiring the secretary or the spending officer of the spending units to supply copies of the documents specified therein to the Legislative Auditor shall be strictly adhered to by all persons.
(b) Any failure by any person to comply with the provisions of subsection (a) of this section shall be a misdemeanor and, upon conviction thereof, the person shall be fined the sum of $1,000. This penalty shall be in addition to other penalties provided elsewhere in this article and other remedies provided by law.