FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF MANNINGTON, WEST VIRGINIA
In accordance wih Code § 11-8-14, as amended, the Council proceeded to make an estimate of the amounts necessary to be raised by levy of taxes for the current fiscal year, and does determine and estimate the several amounts to be as follows:
The amount due and the amount that will become due and collectible from every source during the fiscal year INCLUDING THE LEVY OF TAXES, is as follows:
REVENUE SOURCE
Unassigned Fund Balance 150,000
Property Taxes – Current Expense 198,897
Prior Year Taxes 2,500
Tax Penalties, Interest & Publication Fees 200
Gas & Oil Severance Tax 10,000
Excise Tax on Utilities 45,000
Business and Occupation Tax 275,000
Wine & Liquor Tax 28,000
Animal Control Tax 130
Sales Tax 265,000
Fines, Fees & Court Costs 6,000
Parking Violations 20
Licenses 8,500
Building Permit Fees 5,000
Miscellaneous Permits 3,600
IRP Fees (Interstate Registration Plan) 20,000
Municipal Service Fees 200,000
State Government Grants 2,750
Interest Earned on Investments 500
Refunds 8,000
Accident Reports 100
Video Lottery (LVL) 12,000
Miscellaneous Revenues (provide details on ‘Explanations’ tab) 50
TOTAL ESTIMATED REVENUE (GENERAL FUND) $ 1,267,247
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance (Coal Fund Only) $ 500
Coal Severance Tax 6,000
TOTAL ESTIMATED REVENUE (COAL SEVERANCE FUND) $ 6,500
General Coal Severance
Fund Fund
ESTIMATED CURRENT EXPENDITURES
Mayor’s Office 2,765 –
City Council 2,584 –
City Clerk’s Office 150,723 –
Police Judge’s Office 1,000 –
City Attorney 3,000 –
Personnel Office 8,000 –
Custodial 7,888 –
Regional Development Authority 619 –
Building Inspection 27,615 –
City Hall 69,681 –
Transfers/Reimbursements 1,500 –
Contingencies 8,573 –
Police Department 353,380 –
Fire Department 74,000 –
Dog Warden/Humane Society 2,800 –
Streets and Highways 317,369 6,500
Street Lights 40,000 –
Street Construction 150,000 –
Recyling Center 2,750 –
Storm Sewer 8,000 –
TOTAL ESTIMATED EXPENDITURES $ 1,267,247 $ 6,500
MUNICIPALITY OF MANNINGTON, WEST VIRGINIA
Regular Current Expense Levy
FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS II
Real Estate $ 30,870,280 23.66 $ 73,039
Personal Property 43,360 103
Total Class II $ 30,913,640 $ 73,142
CLASS IV
Real Estate $ 14,934,130 47.32 $ 70,668
Personal Property 9,475,787 44,839
Public Utility 5,968,421 28,243
Total Class IV $ 30,378,338 $ 143,750
Total Value & Projected Revenue $ 61,291,978 $ 216,892
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 10,845
Less Tax Discounts (use Total Projected Revenue to calculate) 2.00% 4,121
Total Projected Property Tax Collection $ 201,926
Less Assessor Valuation Fund 1.50% 3,029
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of Property Taxes $ 198,897
STATE OF WEST VIRGINIA
COUNTY OF MARION
MUNICIPALITY OF MANNINGTON
I, Michele Fluharty, Recording Officer of said municipality, do hereby certify that the foregoing are true copies from the record of the orders made and entered by the council of the said municipality on the 17th day of March, 2025.
Michele Fluharty
(Signature)
City Clerk & Recorder
(Official Title of Recording Officer)
ID: 861934