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WEST VIRGINIA RECORD

Tuesday, April 30, 2024

Justices rule in favor of Cabell school board in excess levy funding case

State Supreme Court
Webp cabellcountyboe

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

CHARLESTON – The state Supreme Court has sided with the Cabell County Board of Education, saying it isn’t required to include the Cabell County Public Libraries and Greater Huntington Park and Recreation District on the 2024 excess levy ballot.

Oral arguments in the case were heard February 20. Because ballot information needs to be finalized by February 28, the justices issued its order February 22 to reverse a December ruling by Cabell Circuit Judge Gregory Howard, saying a more detailed opinion will follow.

The school board appealed the case to the Supreme Court after Howard ruled in December both the library and park district were entitled to receiving funding from the county’s excess levy. He 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.


Williams | File photo

In short, Howard had ruled the school board did not have the right to take excess levy money earmarked for the parks and library.

"We’re disappointed that the funding for the libraries and park district that has been approved by voters for so many years will be coming to an end, but we respect the court’s decision and thank the justices for their careful consideration of these issues," Marc Williams, an attorney representing the library and park district, told The West Virginia Record. "The focus for the library and the parks now is to try to fill that hole in their budget."

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.

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 Williams, 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.

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.

West Virginia Supreme Court of Appeals case number 23-691

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