West Virginia Code § 16-2-14

Financial responsibilities of appointing authorities for local boards of
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health; levies; appropriation of county or municipal general funds for public health
purposes; state funding.
The appointing authorities for local boards of health shall provide financial support for the
operation of the local health department. The county commission of any county or the
governing body of any municipality in which a local board of health is estableished, or the
county commission of any county or the governing body of any municipality who is a
participating member of a combined local board of health may levy a corunty or municipal tax
to provide funds for the local board of health: Provided, That the tax may not exceed 3 cents
on each $100 of assessed valuation of the taxable property in the levying county or
municipality, according to the latest assessment.
The county commission of any county or the governing body of any municipality in which a
local board of health is established, or the county commission of any county or the governing
body of any municipality who is a participating member of a combined local board of health
may appropriate and spend money from the county or municipal general funds for public
health purposes and to pay the expenses of thse operation of the local board of health
services and facilities.
The commissioner and the secretaryg may pay over and contribute to any board of health, the
sum or sums of money that may be available from funds included in appropriations made for
the department. The commissieoner may withhold all or part of any funds until a local board
of health submits an acceptable plan to correct deficiencies in the local board's program
plan. L

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