OHIO COUNTY COMMISSION LEVY ESTIMATE (BUDGET)
2024 – 2025 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 $ 1,115,000
Assigned Fund Balance 2,500,000
Ad Valorem Taxes – County 11,561,582
Ad Valorem Taxes – Library 1,199,126
Prior Year Taxes 200,000
Supplemental Taxes 180,000
Redeemed from State Auditor 0
Tax Penalties and Interest 150,000
Property Transfer Tax 350,000
Gas & Oil Severance Tax 13,000
Horse and Dog Racing Tax 6,000
Wine & Liquor Tax 120,000
Hotel Tax 750,000
State Grants 106,000
Local Grants 0
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 375,000
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 2,000
Regional Jail Reimbursement 30,000
Interest 75,000
Sheriff Commissions 12,500
Commissions 1,600
Table Games 100,000
Video Lottery 1,000,000
Royalties 675,000
Reimbursements 167,192
Transfer Assessor’s Valuation Fund 687,000
TOTAL ESTIMATED GENERAL FUND REVENUES $23,900,000
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 $758,500
County Clerk 667,000
Circuit Clerk 596,000
Sheriff – Tax Office 632,000
Assessor 639,000
Assessor’s Valuation Fund 687,000
Statewide Computer Network 50,000
WVU Extension 148,000
Elections 341,000
Magistrate Court 122,000
Circuit Court 27,000
Purchasing 274,500
Courthouse 1,184,000
Other Buildings 394,000
Data Processing 807,000
Regional Development 4,400
Economic Development 0 600,000
Airport 600,000
Total General Government Expenditures 7,931,400 600,000
Total Contingencies 267,564
Public Safety Expenditures
Prosecuting Attorney including grants 1,704,000
Law Enforcement including grants 4,319,000
Process Server 0
Regional Jail 1,000,000
Home Detention 199,000
Emergency Services 395,500
Emergency Communication Center 2,419,710
EMS – Ambulance 1,090,000
Dog Warden / Animal Shelter 528,000
Dam Site 7 22,000
Total Public Safety Expenditures 11,677,210
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 1,199,126
Total Culture & Recreation Expenditures 3,624,126
General Government Capital Projects 239,700
Total Capital Projects 239,700
TOTAL ESTIMATED EXPENDITURES $23,900,000 $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 $1,016,046,700 23.14 $2,351,132 2.40 $243,851
Personal Property 1,192,210 23.14 2,759 2.40 286
TOTAL CLASS II $1,017,238,910 $2,353,891 $244,137
CLASS III
Real Estate $461,216,320 46.28 $2,134,509 4.80 $221,384
Personal Property 1,286,047,558 46.28 5,951,828 4.80 617,303
Public Utilities 51,025,184 46.28 236,145 4.80 24,492
TOTAL CLASS III $1,798,289,062 $8,322,482 $863,179
CLASS IV
Real Estate $427,754,750 46.28 $1,979,649 4.80 $205,322
Personal Property 321,251,814 46.28 1,486,753 4.80 154,201
Public Utilities 69,066,061 46.28 319,638 4.80 33,152
TOTAL CLASS IV $818,072,625 $3,786,040 $392,675
TOTAL VALUE &
PROJECTED REVENUE $3,633,600,597 $14,462,412 $1,499,991
Less: Allowance for Tax Increment Financing 1,434,742 148,808
Less: Delinquencies, Exonerations
& Uncollectible Taxes 977,075 101,339
Less: Tax Discounts 253,062 26,247
TOTAL PROJECTED PROPERTY TAX COLLECTION $11,797,533 $1,223,597
Less: Assessor Valuation Fund 2% 235,951 24,471
NET AMOUNT RAISED BY LEVY OF
PROPERTY TAXES $11,561,582 $1,199,126
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, 2024
RANDEL A RUSSELL, ADMINISTRATOR
COUNTY COMMISSION OF OHIO COUNTY
Int. & N.R. April 5, 12, 2024