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WEST VIRGINIA RECORD

Tuesday, April 30, 2024

Supreme Court hears arguments in Cabell excess levy funding case

State Supreme Court
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Cabell County Board of Education offices in Huntington. | File photo

CHARLESTON – The state Supreme Court is expected to rule soon on a case regarding Cabell County Board of Education excess levy funding.

The Justices heard oral arguments February 20 in the case appealed to the court by the school board after Cabell Circuit Judge Gregory Howard ruled last year in favor of Cabell County Public Libraries and the Greater Huntington Park and Recreation District, maintaining both are entitled to receiving funding from the county’s excess levy.

Howard also ordered the school board to make equalization payments to both based on additional funds collected from property taxes beyond what was budgeted for in the ballot.

The situation began in August when the school board voted to reduce funding to the library and park district. They filed a petition in September against the board. Howard issued his ruling in November, saying the board did not have the right to take excess levy money earmarked for the parks and library.

Citing a 2013 state Supreme Court ruling about similar issues in Kanawha County, the Cabell school board claims legislative mandates to fund the parks and library are unconstitutional. That 2013 opinion affected nine “special act counties,” but Cabell wasn’t one of those. The Supreme Court “chose not to apply it’s ruling to Cabell’s special act” in the 2013 ruling.

The difference, according to attorney Marc Williams who represents the library and park district, is the 2013 Supreme Court ruling wasn’t about an excess levy. He said that makes the issue different because voters decide on excess levies.

The Cabell school board plan cuts funding to the library to less than $200,000 a year, down from about $1.5 million. It totally eliminates funding the park district from 2026-2030.

A ruling is expected soon because ballots for the primary election must be done by February 27. The school board will have to submit its levy for the ballot by then.

During Tuesday’s oral arguments, attorney Kenneth Webb told the Justices the board’s need for funding has overruled its ability to comply with doling excess levy money to the library and park district.

“The West Virginia Constitution charges boards of education like the Cabell County Board of Education with providing a thorough and efficient education to its students,” he said. “This constitutional mandate applies in good times and bad times. …

“While the Cabell County Board of Education has historically complied with the two Cabell special acts and has included library and park district funding in their special levy, declining enrollment, inflationary pressures (and) the runoff of federal COVID relief money has put additional strains on the Cabell County Board of Education budget that require it to put students first and to remake its excess levy ballot to reflect that.”

During his arguments, Williams cited a 1979 case in which the Supreme Court said excess levies are not subject to equal protection because they are voluntarily imposed on the public by the public through a vote. He also noted that voters have continued to vote for the excess levy knowing it helps fund the library and park district, which he also said is part of the “educational purpose” aspect of the levy.

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