SPECIAL EXCESS LEVY WAYNE BOE AMOUNT PURPOSE TOTAL 8,997,628. Yes. Entity. Rate: Expires: Term (in years): 5 NOTE: May reduce rate

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1 SPECIAL EXCESS LEVY WAYNE BOE Entity Rate: Expires: 2019 Term (in years): 5 NOTE: May reduce rate using reduced values PURPOSE AMOUNT Textbooks, materials & supplies 328,443 Heating, lighting, construction & repairs 1,023,498 Salaries & benefits 7,571,788 Current expenses 73,899 TOTAL 8,997,628 Call on File? Sample Ballot on File? Certified Canvass of Votes on File? Y/N Yes no Yes

2 WAYNE COUNTY COMMISSION RENICK C. BOOTH, CLERK P 0 BOX 248 WAYNE, WV West Virginia State Auditor Ora Ash 200 West Main Street Clarksburg, WV August 15, 2013 Re: Corrected Wayne County Board of Education Special Election Order Dear Mr. Ash, I have enclosed a copy of the corrected Order for the Wayne County Board of Education Special Election to be held on November 23, The corrections are on page 4, under Receipts, the amount did read $1,963, It should read $1,936,967.00; and on page 7, #7, third line down it did read December 20, 2018, it should read December 20, Thank you for your attention to this matter. If you should need to speak with me please do not hesitate to call (304) Sincerely, Renick C. Booth, Clerk

3 SPECIAL LEVY ELECTION ORDER ORDER PROVIDING FOR A SPECIAL ELECTION TO BE HELD ON SATURDAY, NOVEMBER 23, 2013 TO INCREASE THE LEVIES LAID BY THE BOARD OF EDUCATION OF THE COUNTY OF WAYNE FOR FISCAL YEARS BEGINNING JULY 1, 2014, THROUGH JULY 1, 2018 IT IS HEREBY ORDERED BY THE BOARD OF EDUCATION OF THE COUNTY OF WAYNE, WEST VIRGINIA, A STATUTORY CORPORATION ACTING ON BEHALF OF THE WAYNE COUNTY SCHOOL DISTRICT, AS FOLLOWS: 1. The Board of Education of the County of Wayne, West Virginia (the "Board of Education"), finds and determines as follows: A. That, at previous special elections, including those held on December 22, 1998, December 23, 2003, and December 20, 2008 the voters of the Wayne County School District (the "School District") authorized additional levies, as provided in Section 16 of Article 8. Chapter 11 of the Code of West Virginia, 1931, as amended (the "Levy Act"), for the purposes of providing free textbooks, teaching aids and supplies, providing heating, lighting and plumbing, repairing, renovating, equipping and decorating school buildings, building additions, constructing new buildings, purchasing sites and improving playgrounds, supplementing the state funding of salaries and fringe benefits of all regular, substitute and part-time employees, and paying for other current expenses of the Board. B. That, in order to carry out its indispensable governmental functions and to provide a thorough and efficient education for and promote the well-being of the students of the School District, it is critical that the provisions of free textbooks, teaching aids and supplies, the provision of heating, lighting and plumbing, repair, renovation of school buildings, improvement of playgrounds. and the supplement to the state funding of salaries and fringe benefits of all

4 regular, substitute and part-time employees, and the payment of other current expenses of the Board be continued. C. That the maximum levies authorized by Section 6c of the Levy Act for general current expenses of schools are not sufficient to provide the funds needed by the Board of Education, together with other available funds, if any. to pay such expenses, including those specified below; that funds must be available for the payment of such expenses; that an additional levy as authorized by Section 16 of the Levy Act is needed to provide for such expenses specified below and as hereinafter defined, and that an election should be held to increase such levies under the provisions of Section 16 and 17 of the Levy Act. 2. The purposes for which additional funds are needed by the Board of Education are: (a) to provide free textbooks, teaching aids and supplies; (b) to provide heating, lighting plumbing, and repair of school buildings, and improvement of playgrounds; (c) to continue to supplement the State funding of salaries and fringe benefits of all regular, substitute. and parttime employees; and (d) to pay for other current expenses. For this Order. "current expenses" means and includes all expenses authorized by law and incurred by the Board of Education. 3. The amount needed by the Board of Education for each purpose annually is as follows: (a) to provide free textbooks, teaching aids and supplies, approximately $328,443 annually; (b) to provide heating, lighting, plumbing and repair of school buildings, and improvement of playgrounds approximately $1,023,498 annually; (c) to continue to supplement the State funding of salaries and fringe benefits of all regular, substitute, and part-time employees, approximately $7,571,788 annually; and (d) to pay other current expenses, approximately $73,899 annually.

5 4. The total amount needed during each fiscal year of the levy is approximately $8,997,628, and the total amount needed during the five year term of this levy is approximately $44,988, The separate and aggregate assessed valuation of each class of taxable property within the School District as shown by the last assessment thereof for ad valorem property tax purposes (fiscal year beginning July 1, 2013) is as follows: Class I $0 Class II $421,997,060 Class III $694,599,815 Class IV $147,176,954 Aggregate $1,263,773,829

6 6. The proposed additional rates of levy in cents per $100 assessed valuation of each class of property within the School District for the fiscal years beginning Julyl, 2014, July 1, 2015, July 1, 2016, July 1, 2017, July 1, 2018 are as follows: Assessed Valuation Class 2013 Rate (Cents per $100) Receipts Class I $0 0 $0 Class II $421,997, cents $1,*, Class III $694,599, $6,376, Class IV $147,176, $1,351, Total $1,263,773,829 $9,664, Total Per Year $9,664,477 Less Percent for Uncollectible, Exonerations, And Delinquencies and Discounts $666,849 Net Proceeds $8,997,628 Five-Year Total $44,988, The proposed number of years to which the additional levy shall apply is five, being the fiscal years beginning Julyl, 2014, July 1, 2015, July 1, 2016, July 1, 2017, and July 1, The question of such additional levies shall be submitted to a vote in the School District, which embraces Wayne County, West Virginia, at a special election to be held in said county on Saturday, November 23, 2013 and, for the purpose of this election, the Clerk of the Circuit Court of Wayne County is hereby appointed the agent of the Board, and the absentee ballots shall be applied for, obtained from, and returned to the Clerk of the Circuit Court of Wayne County.

7 9. Upon approval of the proposed increased levy, the Board of Education will not issue bonds as provided by Section 16 of the Levy Act. 10. The Board of Education is authorized and empowered to expend during the term of this levy any amounts raised in excess of the amounts set forth above as needed for the purposes specified above, whether such excess is due to less-than-expected uncollectibles, exonerations, delinquencies or discounts, to increased valuation or to other factors, for the enrichment, supplementation, and advancement of educational services to students in the public schools of the School District. 11. If for any reason all of the funds hereinabove allocated for any one of the above enumerated purposes is not used for such purpose in any of the five (5) fiscal years, the unused portion of such funds may be allocated by the Board of Education, in its discretion, and expended for any one or more of the remaining purposes. 12. Whenever in any of the said five (5) fiscal years any annual appraisal or general property tax revenues that would be realized by the imposition of the foregoing levy rates and which increase in property tax revenues would exceed the projected needed revenue for that year, the Board of Education reserves unto itself as the levying bod the ri ht and authority to reduce such excess levy rates in such year in accordance with the provisions of Section 6g, Article 8, Chapter 11 of the Code of West Virginia, 1931, as amended. Nothing herein shall effect any special levy or levies for the retirement of bonded indebtedness. 13. Additional assessments due to new construction er improvements to existing_real _ property, including beginning recovery of natural resources, and newly acquired personal --- property shall not be included in determining whether to reduce excess levy rates or in calculating the new levy rates for any such fiscal year.

8 14. If additional money is obtained by grant or otherwise from the state or federal government or any other source, such additional money may be used either in substitution for or in addition to the amounts obtained from this levy. 15. The Board of Education is authorized and empowered to expend during the term of this levy any amounts remaining on June 30, 2014, from the levy approved by the voters of the School District on November 23, 2013, for the enrichment, supplementation, and advancement of educational services to students in the public schools of the School District. 16. Notice of said special levy election shall be given by publication of this order as a Class II-0 legal advertisement pursuant to Article 3, Chapter 59 of the code of West Virginia, 1931, as amended. 17. Canvassing of the returns from said special levy election shall be by the County Commission of Wayne County and, as applicable, the Board of Education, all as provided by law. All provisions of the law concerning general and special elections shall apply insofar as is practicable except as otherwise specified by Section 17 of the Levy Act. The Board of Education shall designate the commissioners and clerks by subsequent order. 18. The Secretary of the Board of Education is hereby authorized and directed to acquire and furnish to election officials all proper election supplies, attend to the publication of the relevant parts of this order, and do all things necessary to present the questions proposed by this order to the voters of the School District at said special levy election. 19. The ballot to be used in the official election herein provided shall be in form as follows:

9 OFFICIAL BALLOT WAYNE COUNTY SCHOOL DISTRICT SPECIAL LEVY ELECTION NOVEMBER 23, 2013 Special election to authorize additional levies for the years beginning July 1, 2014, July 1, 2015, July 1, 2016, July 1, 2017, July 1, 2018 and for the purposes described below: (1) The purposes for which funds are needed are and the amount needed by the Board of Education of the County of Wayne (the "Board of Education") for each purpose annually are as follows: (a) to provide free textbooks, teaching aids and supplies, approximately $328,443 annually; (b) to provide heating, lighting, plumbing, and repair of school buildings, and improvement of playgrounds, approximately $1,023,498 annually; (c) to continue to supplement the State funding of salaries and fringe benefits of all regular, substitute, and part-time employees, approximately $7,571,788 annually; and (d) to pay other current expenses, approximately $73,899 annually; totaling $8,997,628. "Current expenses" means and includes all expenses authorized by law and incurred by the Board of Education. 2. The Board of Education is authorized and empowered to expend during the term of this levy any amounts raised in excess of the amounts set forth above as needed for the purposes specified above, whether such excess is due to less-than-expected uncollectibles, exonerations, delinquencies or discounts, to increased valuations or to other factors, for the enrichment, supplementation, and advancement of educational services to students in the public school of the School District. 3. If for any reason all of the funds hereinabove allocated for any one of the above enumerated purposes is not used for such purpose in any of the five (5) fiscal years, the unused

10 portion of such funds may be allocated by the Board of Education, in its discretion, and expended for any one or more of the remaining purposes. 4. Whenever in any of the said five (5) fiscal years any annual appraisal or general property tax revenues that would be realized by the imposition of the foregoing levy rates and which increase in property tax revenues would exceed the projected needed revenue for that year, the Board of Education reserves unto itself as the levying body the right and authority to reduce such excess levy rates in such year in accordance with the provisions of Section 6g, Article 8, Chapter 11 of the Code of West Virginia, 1931, as amended. Nothing herein shall effect any special levy or levies for the retirement of bonded indebtedness. 5. Additional assessments due to new construction or improvements to existing real property, including beginning recovery of natural resources, and newly acquired personal property shall not be included in determining whether to reduce excess levy rates or in calculating the new levy rates for any such fiscal year. 6. If additional money is obtained by grant or otherwise from the state or federal government or any other source, such additional money may be used either in substitution for or in addition to the amounts obtained from this levy. 7. The Board of Education is authorized and empowered to expend during the term of this levy any amounts remaining on June 30, 2014, from the levy approved by the voters of the School District on December 20, 2008, for the enrichment, supplementation, and advancement of educational services to students in the public schools of the School District.

11 The additional levy per $100 valuation for each of the fiscal years beginning July 1, July 1, 2015, July 1, 2016, July 1, 2017, July shall be on Class I property 0 cents; on Class II property cents; on Class III property cents; and on Class IV property cents. INSTRUCTIONS: Those favoring the additional levies, place an (X) in the square "For the Levies", those against such levies place an (X) in the square "Against the Levies." FOR THE LEVIES AGAINST THE LEVIES This Order shall take effect immediately. ENTERED THIS 23rd DAY OF July 2013 THE BOARD OF EDUCATION OF THE COUNTY OF WAYNE By r A ir 1.0 Secretary and Superintendent of Schools

12 CERTIFICATE OF TRUTH AND ACCURACY The undersigned Lynn Hurt, Secretary of the Board of Education of the County of Wayne (the "Board") hereby certifies that the Special Levy Election Order attached hereto is a true, accurate and complete copy of the Order entered by the Board at a special meeting duly called and held pursuant to proper notice on July 23, 2013, and that a quorum of the Board was present and acting throughout such meeting. I further certify that the Order has not been amended, supplemented, repealed or rescinded but is in full force and effect as of the date hereof. WITNESS my signature this 23rd day of July, THE BOARD OF EDUCATION OF THE COUNTY OF WAYNE By: Secretary

13 SUMMARY REPT-GROUP DETAIL BOE of WAYNE COUNTY, WV UNOFFICIAL SPECIAL LEVY ELECTION NOVEMBER Run Date:l1/23/13 10:04 PM Report EL45A Page 001 TOTAL VOTES X ELECTION DAY EARLY VOTING PRECINCTS COUNTED (OF 36) REGISTERED VOTERS - TOTAL BALLOTS CAST - TOTAL VOTER TURNOUT - TOTAL ADDITIONAL LEVIES ELECTION (Vote For Not More Than ) 1 For the Levies 2, ,884 0 Against the Levies Total ECTION OFFICIAL ELECTION OFFICIAL

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