Current through Register Vol. XLI, No. 50, December 13, 2024
Section 155-8-4 - Procedure to Extend Time for Local Levying Body to Meet4.1. Generally. -- If any levying body is unable to meet and file a Report with the State Auditor on or before the fifteenth day of April, the levying body may request an extension of time to meet and file a Report, which extension shall not extend beyond May 1 of that year.4.2. Notice to Be Filed. -- In order to request an extension of the time to meet as a levying body, the levying body shall file with the State Auditor a Notice of Request for Extension Pursuant to W. Va. Code § 11-8-9. The notice shall state the reasons that the levying body has not yet been able to meet. The notice shall be deemed filed by mailing to the State Auditor by certified mail, return receipt requested or, if given prior authorization, by email transmission.4.3. Good Cause Alleged. -- The Notice of Request for Extension must explain why Good Cause exists for the State Auditor to grant the levying body an extension.4.4. Receipt of Filing. -- Upon receipt of the notice, the State Auditor shall affix a time stamp which shows the date on which the Report was received. The State Auditor shall forthwith review the notice and determine whether Good Cause exists to grant the request for extension.4.5. Grant or Denial of Request. -- Upon review of the request for extension, and after determining whether or not Good Cause exists to grant the extension, but no later than five (5) business days after receipt, the State Auditor shall inform the levying body whether its request has been granted or denied. Notification shall be made in writing by the most expeditious means available, including, but not limited to, email or facsimile transmission.4.6. Effect of Granting. -- If the State Auditor determines that Good Cause exists to grant the requested extension, the State Auditor shall so inform the levying body and set a date in which the levying body must meet, which date shall be on or before May 1 of that year.4.7. Compliance with W. Va. Code § 6-9A-1et seq. -- If the State Auditor grants a request for extension, the State Auditor shall inform the levying body that the meeting set by the State Auditor shall comply with the provisions of W. Va. Code § 6-9A-1et seq. relating to open governmental proceedings.4.8. Effect of Denial. -- If the State Auditor determines that Good Cause does not exist, the State Auditor shall so inform the levying body. The levying body shall thereafter forthwith meet, file a Report, and otherwise comply with the provisions of W. Va. Code § 11-8-9.