OHIO COUNTY COMMISSION LEVY ESTIMATE (BUDGET)
2023 – 2024 FISCAL YEAR
STATE OF WEST VIRGINIA, COUNTY OF OHIO
In accordance with WV Code 11-8-10, as amended, the Ohio 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:
The amount due and the amount that will come due and collectible from every source during the fiscal year
INCLUDING THE LEVY OF TAXES, is as follows:
GENERAL FUND Estimated Revenue
Unassigned Fund Balance $ 1,818,160
Assigned Fund Balance 2,205,000
Ad Valorem Taxes – County 10,421,585
Ad Valorem Taxes – Library 1,080,889
Prior Year Taxes 175,000
Supplemental Taxes 180,000
Redeemed from State Auditor 25,000
Tax Penalties and Interest 150,000
Property Transfer Tax 340,000
Gas & Oil Severance Tax 13,000
Horse and Dog Racing Tax 7,500
Wine & Liquor Tax 120,000
Hotel Tax 750,000
State Grants 136,000
Local Grants 180,000
Charges for Services 41,500
Sheriff Service of Process 23,500
County Clerk Earnings 205,000
Circuit Clerk Earnings 50,000
Accident Reports 2,500
Motor Vehicle License Fees 5,000
Rents 300,000
Ambulance Fees 125,000
Emergency Services Fees 181,500
Emergency 911 Fees 1,750,000
Franchise Fees 115,000
IRP Fees 25,000
Court Costs 3,500
Regional Jail Reimbursement 30,000
Interest 15,000
Sheriff Commissions 12,500
Commissions 1,600
Table Games 105,000
Video Lottery 1,000,000
Royalties 675,000
Reimbursements 166,266
Transfer Assessor’s Valuation Fund 565,000
TOTAL ESTIMATED GENERAL FUND REVENUES $23,000,000 COAL SEVERANCE TAX FUND
Assigned Fund Balance $1,000
Coal Severance Tax 598,500
Interest 500
TOTAL ESTIMATED COAL SEVERANCE REVENUE $600,000
ESTIMATED EXPENDITURES General Coal Severance
General Government Expenditures Fund Fund
County Commission $666,500
County Clerk 686,000
Circuit Clerk 627,500
Sheriff – Tax Office 593,900
Assessor 642,500
Assessor’s Valuation Fund 565,000
Statewide Computer Network 50,000
WVU Extension 137,800
Elections 303,000
Magistrate Court 119,000
Circuit Court 27,000
Purchasing 259,700
Courthouse 488,000
Other Buildings 365,000
Data Processing 807,000
Regional Development 4,000
Economic Development 0 600,000
Airport 600,000
Total General Government Expenditures 6,941,900 600,000
Total Contingencies 710,311
Public Safety Expenditures
Prosecuting Attorney including grants 1,573,500
Law Enforcement including grants 3,849,000
Process Server 66,500
Regional Jail 1,000,000
Home Detention 183,000
Emergency Services 387,000
Emergency Communication Center 2,386,000
EMS – Ambulance 1,012,300
Dog Warden / Animal Shelter 557,900
Dam Site 7 22,000
Total Public Safety Expenditures 11,037,200
Health & Sanitation Expenditures
Health Department 70,000
Mental Health 90,000
Total Health & Sanitation Expenditures 160,000
Culture & Recreation Expenditures
Fairs and Festivals 2,050,000
Conventions / Visitors Bureau 375,000
Library 1,080,889
Total Culture & Recreation Expenditures 3,505,889
General Government Capital Projects 644,700
Total Capital Projects 644,700
TOTAL ESTIMATED EXPENDITURES $23,000,000 $600,000
OHIO COUNTY COMMISSION
LEVY PAGE
Assessed Valuation – Proposed Levy Rates and Taxes Levied for all purposes
Assessed Values Levy Current Levy Library
For Tax Purposes Rate/$100 Taxes Levied Rate/$100 Taxes Levied
CLASS I
Personal Property $ – 11.57 $ – 1.20 $ –
Public Utilities – 11.57 – 1.20 –
TOTAL CLASS I $ – $ – $ –
CLASS II
Real Estate $1,002,728,980 23.14 $2,320,315 2.40 $240,655
Personal Property 1,289,584 23.14 2,984 2.40 310
TOTAL CLASS II $1,004,018,564 $2,323,299 $240,965
CLASS III
Real Estate $450,429,510 46.28 $2,084,588 4.80 $216,206
Personal Property 1,036,297,343 46.28 4,795,984 4.80 497,423
Public Utilities 49,345,234 46.28 228,369 4.80 23,686
TOTAL CLASS III $1,536,072,087 $7,108,941 $737,315
CLASS IV
Real Estate $425,092,140 46.28 $1,967,327 4.80 $204,044
Personal Property 316,804,764 46.28 1,466,172 4.80 152,067
Public Utilities 67,366,447 46.28 311,772 4.80 32,336
TOTAL CLASS IV $809,263,351 $3,745,271 $388,447
TOTAL VALUE & PROJECTED REVENUE $3,349,354,002 $13,177,511 $1,366,727
Less: Allowance for Tax Increment Financing 1,434,399 148,773
Less: Delinquencies, Exonerations
& Uncollectible Taxes 880,732 91,347
Less: Tax Discounts 228,110 23,659
TOTAL PROJECTED PROPERTY TAX COLLECTION $10,634,270 $1,102,948
Less: Assessor Valuation Fund 2% 212,685 22,059
NET AMOUNT RAISED BY LEVY OF
PROPERTY TAXES $10,421,585 $1,080,889
STATE OF WEST VIRGINIA, COUNTY OF OHIO
I, RANDEL A RUSSELL, 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 TWENTY-EIGHTH DAY OF MARCH, 2023
RANDEL A RUSSELL, ADMINISTRATOR
COUNTY COMMISSION OF OHIO COUNTY
Int. & N.R. April 7, 14, 2023