MORGAN COUNTY COMMISSION LEVY ESTIMATE (BUDGET)
2024-2025 FISCAL YEAR
STATE OF WEST VIRGINIA
COUNTY OF: MORGAN, WEST VIRGINIA
In accordance with WV Code §11-8-10, as amended, the Morgan County Commission
proceeded to make an estimate of the amounts necessary to be raised by a levy of taxes for the current year, and doth determine and estimate the several amounts to be as follows:
ESTIMATED
GENERAL FUND REVENUES
Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,357,423
Property Taxes Current Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,528,573
Prior Year Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260,000
Tax Penalties, Interest & Publication Fees . . . . . . . . . . . . . . . . . . . . . . . . 70,000
Property Transfer Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 425,000
Gas and Oil Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92,000
Wine and Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86,000
Hotel Occupancy Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800,000
Miscellaneous Energy Tax (Coal Bed Methane) . . . . . . . . . . . . . . . . . . . . . 5,000
Building Permit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65,000
Charges for Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Sheriff’s Service of Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000
Sheriff’s Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700
County Clerk’s Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67,000
Circuit Clerk’s Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000
Prosecuting Attorney’s Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Accident Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500
Motor Vehicle License Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,200
Rents & Concessions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286,800
Franchise Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65,000
IRP Fees (Interstate Registration Plan) . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000
Jail Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Fines, Fees & Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000
Regional Jail Operations Partial Reimbursement . . . . . . . . . . . . . . . . . . . 20,000
Interest Earned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,000
Miscellaneous Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,100
Sheriff’s Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,000
Gaming Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42,000
Video Lottery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49,000
Planning Commission Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,000
Contributions/Transfers from Other Entities . . . . . . . . . . . . . . . . . . . . . . . 25,985
Refunds/Reimbursements (External Sources) . . . . . . . . . . . . . . . . . . . . . 75,000
Emergency 911 Reimbursement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 886,815
Dog & Kennel Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000
General School Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140,000
Magistrate Court Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,000
Payroll Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 672,081
Transfers Assessor’s Valuation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . .234,647
TOTAL ESTIMATED GENERAL FUND R EVENUES . . . . . . . . . . . $13,395,924
COAL SEVERANCE TAX ESTIMATED REVENUES
Assigned Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $51,507
Coal Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70,000
TOTAL COAL SEVERANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $121,507
ESTIMATED EXPENDITURES
COAL
GENERAL SEVERANCE
GENERAL GOVERNMENT FUND TAX FUND
County Commission . . . . . . . . . . . . . . . . . . $634,849 . . . . . . . . . . . . . $121,507
County Clerk . . . . . . . . . . . . . . . . . . . . . . . . . 290,406
Circuit Clerk . . . . . . . . . . . . . . . . . . . . . . . . . 261,647
Sheriff – Treasurer . . . . . . . . . . . . . . . . . . . . . 322,897
Prosecuting Attorney . . . . . . . . . . . . . . . . . . 448,129
Assessor . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276,573
Assessor’s Valuation Fund . . . . . . . . . . . . . . 234,647
Statewide Computer Network . . . . . . . . . . . . . 24,404
Agricultural Agent . . . . . . . . . . . . . . . . . . . . . . 47,900
Elections – County Clerk . . . . . . . . . . . . . . . . . 59,945
County Administrator . . . . . . . . . . . . . . . . . . 197,168
Purchasing Department . . . . . . . . . . . . . . . . 115,000
Courthouse . . . . . . . . . . . . . . . . . . . . . . . . 4,948,983
Data Processing . . . . . . . . . . . . . . . . . . . . . . 158,200
Regional Development Authority . . . . . . . . . . . . . . . 1
Economic Development . . . . . . . . . . . . . . . . 139,596
Industrial Development . . . . . . . . . . . . . . . . . . 37,900
Contingencies – Not to Exceed 10% of BudgeT . . . 1,000,000
TOTAL GENERAL GOVERNMENT . . . . $9,198,245 . . . . . . . . . . . . . $121,507
PUBLIC SAFETY
Sheriff – Law Enforcement . . . . . . . . . . . . . 1,137,149
Sheriff – Service of Process . . . . . . . . . . . . . . 22,745
Regional Jail . . . . . . . . . . . . . . . . . . . . . . . . . 565,624
Emergency Services . . . . . . . . . . . . . . . . . . . 134,399
Communication Center . . . . . . . . . . . . . . . . . 886,815
Fire Coordinator . . . . . . . . . . . . . . . . . . . . . . . 35,769
Dog Warden/Humane Society . . . . . . . . . . . 190,590
Public Safety Grants . . . . . . . . . . . . . . . . . . . 108,590
Courthouse Security . . . . . . . . . . . . . . . . . . . 202,968
Mapping and Addressing . . . . . . . . . . . . . . . . 26,332
TOTAL PUBLIC SAFETY . . . . . . . . . . . . $3,310,981
HEALTH & SANITATION
Local Health Department . . . . . . . . . . . . . . . $40,000
TOTAL HEALTH & SANITATION . . . . . . . . . $40,000
CULTURE & RECREATION
Parks & Recreation . . . . . . . . . . . . . . . . . . . $ 16,698
Civic Promotion . . . . . . . . . . . . . . . . . . . . . . 400,000
Visitor’s Bureau . . . . . . . . . . . . . . . . . . . . . . 400,000
Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000
TOTAL CULTURE & RECREATION . . . . . $846,698
TOTAL EXPENDITURES . . . . . . . . . . . $13,395,924 . . . . . . . . . . . . . $121,507
MORGAN COUNTY, WEST VIRGINIA
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2024 – JUNE 30, 2025
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
Class I
Personal Property — (14.30) $ —
Public Utility — $ —
Total Class I — $ —
Class II
Real Estate $840,022,470 (28.60) $2,402,464
Personal Property 2,939,746 8,408
Total Class II $842,962,216 $2,410,872
Class III
Real Estate $199,787,310 (57.20) $1,142,783
Personal Property 132,762,377 759,401
Public Utility 66,522,927 380,511
Total Class III $399,072,614 $2,282,695
Class IV
Real Estate $28,298,550 (57.20) $161,868
Personal Property 6,456,380 36,930
Public Utility 12,431,469 71,108
Total Class IV $47,186,399 $269,906
TOTAL VALUE & PROJECTED
REVENUE $1,289,221,229 $4,963,473
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% 248,174
Less Tax Discounts 2.00% 94,306
Less Allowance for Tax Increment Financing
(Subtracted from regular current expense taxes levied only) —
TOTAL PROJECTED PROPERTY TAX COLLECTION $4,620,993
Less Assessor Valuation Fund 2.00% 92,420
(If Applicable)
NET AMOUNT TO BE RAISED BY LEVY
OF PROPERTY TAXES $4,528,573
MORGAN COUNTY, WEST VIRGINIA
EXCESS LEVY/LEVIES
FISCAL YEAR JULY 1, 2024 – JUNE 30, 2025
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
Class I
Personal Property — (0.00) $ —
Public Utility — $ —
Total Class I — $ —
Class II
Real Estate $840,022,470 (0.00) $ —
Personal Property 2,939,746 $ —
Total Class II $842,962,216 $ —
Class III
Real Estate $199,787,310 (0.00) $ —
Personal Property 132,762,377 $ —
Public Utility 66,522,927 $ —
Total Class III $399,072,614 $ —
Class IV
Real Estate $28,298,550 (0.00) $ —
Personal Property 6,456,380 $ —
Public Utility 12,431,469 $ —
Total Class IV $47,186,399 $ —
TOTAL VALUE & PROJECTED
REVENUE $1,289,221,229 —
Less Delinquencies, Exonerations & Uncollectable Taxes 5.00% —
Less Tax Discounts 2.00% —
NET AMOUNT TO BE RAISED BY LEVY OF PROPERTY TAXES —
STATE OF WEST VIRGINIA,
COUNTY OF MORGAN
I, Kimberly Nickles, Clerk of the County Commission of said County, do hereby
certify that the foregoing are true copies from the Record of Orders made and entered
by said Commission on the 27th day of March, 2024.
Kimberly Nickles