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WEST VIRGINIA RECORD

Saturday, April 27, 2024

Justices issue full opinion in Cabell County excess levy case

State Supreme Court
Webp cabellcountyboe

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

CHARLESTON – The Cabell County Board of Education can’t be required to include funding in its excess levy for the Huntington park board and the Cabell County Public Library, according to the state Supreme Court.

In its full opinion on the issue released March 15, the court more thoroughly explained its order issued last month.

In the 33-page opinion written by Justice Bill Wooton, the court says the Special Acts of the Legislature required the Cabell school board to include the Greater Huntington Park and Recreation District and the Cabell County Public Library in its excess levy even though 53 other counties can “seek voter approval of excess levy funding without such restriction.” Cabell and Lincoln counties are the two counties that can’t do that.


William R. 'Bill' Wooton | courtswv.gov

But, the court agreed with the Cabell school board, ruling the Special Acts violate the equal protection guarantees of the state Constitution and are unenforceable. The court also said the school board is not required to make equalization payments for the remainder of the previous excess levy funding in 2024 and 2025.

The school board argued the Special Acts violated the equal protection clause, but the park district and the library maintained the Special Acts aren’t subject to equal protection evaluation. Cabell Circuit Judge Gregory Howard ruled in favor of the parks and library, and the school board petitioned the Supreme Court to rule on the matter.

The court issued an order February 22, two days after oral arguments because ballot information needed to be finalized by February 28.

In the March 15 full opinion, Wooton says “the requirements of the Special Acts result in less favorable treatment of Cabell and Lincoln counties with respect to choosing what their boards of education deem to be the ‘extras’ that will best enhance their educational offerings.”

The Justices also say the school board was and is required to make annual excess levy payments, it is not required to make equalization payments for fiscal years 2024 and 2025, reversing Howard’s previous ruling.

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.

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

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 attorney Marc 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 last month’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 for the parks and library, 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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