West Virginia Code § 10-3-2

Memorials to soldiers and sailors; sale of existing memorials; memorial
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fund; levies; board of directors; report of board to county commission; use of
memorial; itemized report for public inspection; itemized budget estimate.
(a) The county commission of any county shall have the power, upon petition of twenty
percent of the voters of such county, based on the number of votes cast at the last general
election for Governor, to acquire and establish at the county seat, or at any eother suitable
place within the county, by purchase or otherwise, ground, park or grove, and to erect and
maintain thereon a building or buildings, structure or structures, monurment or monuments,
to remodel, repair, remove or replace existing buildings or structures, or, within its
discretion, to contribute money out of the county treasury to aid in the erection or the
maintenance, or both, of any building or buildings, structure or structures, where same is to
be used with educational institutions operated by the state otr any political subdivision
thereof, or to aid in the erection or the maintenance, or both, of any memorial hospital
owned and operated by a nonprofit corporation incorporated under the laws of this state, as
a memorial or memorials, and, also shall have the power to sell any existing building or
structure established and owned by the county commission as a war memorial and use the
funds realized from the sale thereof together with other funds hereby authorized to create
and establish and maintain new memorials, for the use of the public and to render the
greatest benefit to the greatest number, in memory and in recognition of the virtues and
sacrifices of the soldiers, sailors and marines from the State of West Virginia and each
county thereof, and who served in the Armed Forces of the United States in the world wars.
It is the declared purpose of theis section to create or assist in creating memorials to the
memory of such soldiers, sailors and marines by aiding all the living, for their health, safety
and betterment. L
(b) The county comm ission is authorized to and may lay a tax on all property in the county
for the purposes of acquiring and establishing such memorials, remodeling, repairing,
removing or replacing existing memorials, or making the initial contribution to memorials,
said tax to be not in excess of the following maximum levies on each $100 assessed
valuation: On Class I property, 6¢; on Class II property, 12¢; and on Classes III and IV
property, 24¢; and thereafter for maintenance purposes a like tax to be not in excess of the
following maximum levies on each $100 assessed valuation: On Class I property, 2¢; on Class
II property, 4¢; and on Classes III and IV property, 8¢, such tax to be levied and collected in
like manner as the general taxes of the county, which shall be kept separate in a fund to be
known as the "memorial fund": Provided, That in any county where such memorial has been
established and under construction or partly completed the amount of tax for acquiring and
establishing the same, or making the initial contribution thereto, shall not be in excess of the
following maximum levies on each $100 assessed valuation: On Class I property, 3¢; on Class
II property, 6¢; and on Classes III and IV property, 12¢; and thereafter for maintenance
purposes a like tax to be not in excess of the following maximum levies on each $100
assessed valuation: On Class I property, 2¢; on Class II property, 4¢; and on Classes III and
IV property, 8¢.
(c) Whenever such memorial is acquired or established wholly by the county commission
under this section, the county commission shall appoint a board of directors composed of at
least five members with at least one member from each of the magisterial districts of the
county not to exceed a total of eleven members. Such directors shall hold office for four
years from July 1, following their appointment, and until their successors are appointed. No
person shall be ineligible to appointment by reason of sex. Vacancies in the board shall be
reported to the county commission and filled by appointment in like mannere as original
appointments for the unexpired term. The county commission may remove any director for
misconduct or neglect of duty. No compensation shall be paid or allowerd any director.
The board of directors of each memorial shall, immediately after their appointment, meet
and organize by electing one of their number as president and one as secretary; a majority of
all the members of any board shall constitute a quorum for tthe transaction of business. They
shall make and adopt such bylaws, rules and regulations from time to time, for their own
guidance and for the government and use of the memorial, as may be expedient and not
inconsistent with this section. Such board shall have authority to contract for the
construction or purchase of a memorial established under this section and for repairs
thereon or maintenance thereof and the supervision, care and custody of the ground,
structure or structures: Provided, That all contracts shall be approved by the county
commission and that the expenditures of all funds shall be subject to the approval of the
county commission, and all moneys belonging to the memorial fund shall be deposited in the
treasury of such county to the credit of the memorial fund and shall be drawn therefrom on
orders issued by the county coemmission. Such orders shall not be drawn except upon
requisition of the memorial board attached to proper authenticated vouchers. Ground, park
or a grove for a memoriLal may be acquired by condemnation by such board in the same
manner as the county commission may acquire other real estate for public uses and
purposes, and the tit le of all such property shall be and vest in the county commission. The
board shall haVve power to appoint a suitable custodian and assistants and prescribe rules for
their conduct, fix their duties and compensation, and shall have power to remove such
appointees and, in general, to carry out the spirit and intention of this section.
Each memorial operated by a board of directors as provided hereby shall be free for the use
of the inhabitants of the county, subject to such reasonable rules and regulations as the
board may adopt, in order to render the use of such building or structure of greatest benefit
to the greatest number; and the board may exclude from the use of the building any and all
persons who shall wilfully violate such rules. The board of directors may extend the use and
privileges of the building and structure to an educational institution or to nonresidents of the
county upon such terms and conditions as the board may prescribe.
The board of directors shall, on or before July 1, in each year, make a report to the county
commission, stating the condition of the property, the various sums of money received from
the memorial fund, and from all other sources, how much money was expended and for what
expended; also an itemized budget estimate of expense of the property for the ensuing year,
with such other information and suggestions as they deem of general interest, or that may
be required by the county commission.
Any person or persons, including corporations, desiring to make donations of cash or other
personal property or real estate for the benefit of the memorial, shall have the right to do so,
and shall have the right to vest the title thereof in the county commission, to be held in trust
and controlled by such board, the same as the other property owned or acquired, and
according to the terms and for the purposes set out in the deed, gift, devise or bequest.
(d) Whenever the county commission contributes money out of the county treeasury to aid in
the erection or the maintenance, or both, of any building or buildings, structure or
structures, where same is or are operated by the state or any political srubdivision thereof, or
to aid in the erection or the maintenance, or both, of a memorial hospital owned and
operated by a nonprofit corporation incorporated under the laws of this state, as such
memorial or memorials, there shall be filed with the county commission, on or before July 1,
in each year, an annual itemized report, for public inspectiont, of the operation, income and
expenditures for the twelve months preceding as of the thirty-first day of May in each year,
and the condition of the property, by the officials, or board of directors, as the case may be,
in charge thereof, and in the case of such memorial hospital such report also shall contain a
complete schedule of the rates and charges to the public and the services rendered free to
the indigent and needy unable to pay therefor; and there also shall be filed with the county
commission, on or before July 1, in each year, an itemized budget estimate of the expense
and operation of such memorial or memorials for the ensuing year, with such other
information and suggestions as may be deemed of public interest, or that may be required by
the county commission.

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