West Virginia Code

W. Va. Code § 11-8-25 (2026)

Funds expended only for purposes for which raised

✓ current as of May 2026
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ARTICLE 8. LEVIES.

§11-8-25. Funds expended only for purposes for which raised.

Except as otherwise provided in this article, boards or officers expending funds derived from the levying of taxes shall expend the funds only for the purposes for which they were raised.

Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1979–2024 · leading case: Thomas v. Bd. of Educ., 280 S.E.2d 816 (W. Va. 1981).
Thomas v. Bd. of Educ., 280 S.E.2d 816 (W. Va. 1981). · cites it 4× “When the funds raised by a special levy election are intended to provide supplements to the state minimum salaries and wages of non-teaching school employees, such funds may be expended by the county board of education for that purpose only.”
Thomas v. Bd. of Ed., Cnty. of Mcdowell, 280 S.E.2d 816 (W. Va. 1981). · cites it 4× “W.Va. Code §§ 11-8-25, 11-8-26. 3. When the funds raised by a special levy election are intended to provide supplements to the state minimum salaries and wages of nonteaching school employees, such funds may be expended by the county board of education for that purpose only.”
Maynard v. Bd. of Educ. of Wayne Cnty., 357 S.E.2d 246 (W. Va. 1987). · cites it 2× “W.Va.Code § 11-8-25. If the individual or agency charged with the expenditure of such funds fails to properly apply the money, legal action is in order to insure the proper application of the money.”
Thomas v. Bd. of Ed., Cnty. of Mcdowell, 261 S.E.2d 66 (W. Va. 1979). · cites it 4× “As the purpose of the levy which the voters approved at the polls was to provide a supplement to the state minimum salary, there is no question that the levy funds were required to be spent for that purpose.”
Thomas v. Bd. of Educ., 261 S.E.2d 66 (W. Va. 1979). · cites it 2× “As the purpose of the levy which the voters approved at the polls was to provide a supplement to the state minimum salary, there is no question that the levy funds were required to be spent for that purpose.”
Byrd v. Bd. of Educ. of Mercer Cnty., 467 S.E.2d 142 (W. Va. 1995). · cites it 2× “W.Va.Code § 11-8-25. Any expenditure of levy funds in an unauthorized manner or for an unauthorized purpose constitutes an unlawful diversion of funds.”
Powers v. Goodwin, 291 S.E.2d 466 (W. Va. 1982). “That statute provides: A person who in his official capacity wilfully participates in the violation of sections twenty-five [§ 11-8-25] and/or twenty-six [§ 11-8-26] of this article shall be personally liable, jointly and severally, for the amount illegally expended.”
Bane v. Bd. of Educ., 364 S.E.2d 540 (W. Va. 1987). · cites it 2× “(emphases added) In that case the special levy funds were used to meet the subsequently increased state minimum pay scale, rather than to supplement such minimum pay.”
Curtis F. Perry v. Troy Ravenscroft (2024). “He alleges that Superintendent Ravenscroft breached that contract by not spending the Levy Funds to benefit the public pursuant to West Virginia Code §§ 11-8-25 and -26. In sum, Mr. Perry alleges that the Board’s financial records illustrate that Superintendent Ravenscroft…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.