Evans v. Hutchinson

I concur with the majority opinion except that part relating to the interpretation of West Virginia Code of 1931, Chapter 11, Article 8, Section 26, as amended. I respectfully dissent from the majority’s view that *380this section permits local fiscal bodies to overspend an amount equal to three per cent of their total budget. Officials are permitted such annual over-expenditure or “casual deficit” without penalty if it does not exceed three per cent of “its approved levy estimate.” The Wayne County School Board’s expenditures were more than three percent over their approved levy estimate, but…