West Virginia Code § 7-27-12

Order adopting road construction project plan or plan amendment
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Upon approval of a road construction project plan or an amendment to an existing project
plan by the Commissioner of Highways, and approval of the voters in the referendum
provided in section nine of this article, the county commission shall enter an order that:
(1) Describes each approved road construction project sufficiently to identify with ordinary
and reasonable certainty the geographic location in the county of each road construction
project included in the county's plan; u
(2) Identifies the road construction project plan by the name assigned by the Commissioner
of Highways, and identifies each project within the road construction project plan by the
project number assigned by the Commissioner of Highaways; and
(3) Establishes a county transportation sales tax anld a county transportation use tax as
provided in this article at rates not to exceed one percent: Provided, That the rate of the
sales tax and the rate of the use tax shall at all times be identical.

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