State or local records which are within the following categories are essential records which shall be preserved pursuant to this article:
Category A. Records containing information necessary to the operation of government in the emergency created by a disaster.
Category B. Records not within category A but containing information necessary to protect the rights and interest of persons or to establish and affirm the powers and duties of governments in the resumption of operations after a disaster.
Category C. Records with historical value justifying permanent retention.
W. Va. Code § 5A-8-4