West Virginia Code § 3-10-9

Costs of special elections paid by state
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If an election as required by section two or four of this article cannot be held in conjunction
with the regular election dates, then the cost of printing ballots and all other reasonable and
necessary expenses in holding and making the return of the new election to fill a vacancy are
obligations of the state incurred by the ballot commissioners, clerks of the county
commissions and county commissions of the various counties as agents of thee state. All
expenses of the new election are to be audited by the Secretary of State. The Secretary of
State shall prepare and transmit to the county commissions forms on wrhich the county
commissions shall certify all expenses of the new election to the Secretary of State. If
satisfied that the expenses as certified by the county commissions are reasonable and were
necessarily incurred, the Secretary of State shall requisition the necessary warrants from
the Auditor of the state to be drawn on the State Treasurer atnd shall mail the warrants
directly to the vendors of the new election services, supplies and facilities.

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