Local Government Finance in West Virginia

L. Christopher Plein and David G. Williams

West Virginia's local governments are facing relatively severe fiscal problems (KIase 1994). In most instances, they lack sufficient revenue to provide services that are commonplace in most other states, and many of them have a difficult time finding the resources necessary to provide even basic local government services. A series of meetings were held throughout the state during 1993 to examine West Virginia's local governments' fiscal problems and to explore possible solutions. This article provides an overview of the concerns expressed at these meetings, offers several policy strategies to address these concerns, and just as importantly, recommends that policyrnakers utilize citizen forums as a means to ascertain public sentiment and develop additional policy strategies.

As a first step in exploring fiscal issues in West Virginia's local governments, a statewide conference was held in February 1993 under the sponsorship of the West Virginia League of Women Voters, the West Virginia Association of Counties, the West Virginia Municipal League and the West Virginia Department of Tax and Revenue. The conference also received support from the Interactivity Foundation, located in Parkersburg. Five regional forums were then held, one each in the Northern Panhandle (Wheeling), North Central West Virginia (Fairmont), the Eastern Panhandle (Martinsburg), Southern West Virginia (Bluefield), and Southwestern West Virginia (Huntington). These forums involved citizens, local government officials and administrators, as well as other organized groups. The meetings were designed to examine the unique problems and issues facing local governments in each region. Building on the five regional discussions, a second statewide conference was held in Charleston in November 1993 to summarize the findings, identify options, and assess possibilities.

Statewide Problems and Concerns

The regional forums and statewide conferences focused on five general issues:

1. The changing nature of federal and state relations.

2. The West Virginia property tax system.

3. Local government powers.

4. Challenges of tax administration.

5. Citizen and public official education.

The Changing Nature of Federal and State Relations

Local governments throughout West Virginia face the burden of complying with federal and state mandates. Many of the participants at the forums argued against unfunded mandates. Many local officials complained that mandates often carry no funding support, but must be followed in order to secure funding for other programs and to remain within the law. Over 70 percent of the respondents to a questionnaire distributed at the final statewide conference thought that mandates should include funding. While mandates are often embraced in the abstract - few can argue against the virtues of recycling, environmental quality, and other positive objectives they argued that the implementation of these mandates creates additional fiscal demands on their already limited budgets.

The West Virginia Property Tax System

Property taxes are a major source of local government revenue in West Virginia. According to the West Virginia Department of Tax and Revenue, property taxes account for approximately 66.6 percent ($138,762,309) of county government revenue and 16.4 percent ($45,358,754) of municipal government revenue. It was not surprising then, that the property tax was the target for frequent suggestions and criticisms at the forums. Many forum participants, including over 80 percent responding to the final statewide conference's questionnaire, argued that the property tax system needs to be reassessed in regard to its impact on local government finance. Three issues are at the heart of their concerns.

First, most of the participants singled out the Tax Limitation Amendment of 1932, a constitutional provision limiting the tax rate for various classes of property, as crippling West Virginia's ability to meet new service demands and realities. It was argued that West Virginia's local governments are attempting to provide services in the 1990s based on a revenue system created in and designed for the 1930s.

Second, most of the participants were concerned that the property valuation practices established under the Appraisal Act of 1990 would (1) lead to "sticker shock" and negative reactions as property owners received their new tax bills and (2) that the appeals process for protesting new assessments might lead to drawn-out appeals proceedings that would tie up collections and deny localities needed revenues. In retrospect, many property owners did suffer "sticker shock" and there were more appeals, but the new appraisal process did not generate the amount of disruption feared.

Third, most of the participants argued that the Tax Limitation and Homestead Exemption Amendment of 1982, which exempts up to $20,000 of the assessed value of real property owned and occupied by individuals aged 65 or older or who are disabled from the property tax, should be changed. While the participants supported the Amendment's objective to protect those who may lose their homes because they are unable to afford their property tax, many in the meetings questioned the fairness of its eligibility criteria. Many of the participants argued that eligibility should be based on financial need rather than age. Others expressed the importance of evaluating the Homestead Amendment's impact on the larger local finance picture. The Homestead Exemption currently omits 12.69 percent ($2,974,906,576) of the value of total real estate property, and 2.31 percent ($28,460,156) of the value of total personal property. Including public utility property, the Homestead Exemption removes 7.46 percent ($3,003,366,732) from the total property tax assessment. Moreover, because the state's population is aging, the Homestead Exemption is expected to remove even higher percentages in the future. At the present time, approximately 15 percent of all West Virginians are 65 years of age or older. In some counties this percentage is higher-making the impact of the Homestead Exemption even more acute.

Local Governmental Powers

Many local officials and citizens complained in the meetings that local governments are not able to anticipate and react to conditions unique to their communities or regions. Although the responsibilities of providing everyday public services falls primarily to local government, many argued that the state government does not delegate enough power and discretion to local governments. Some maintained that localities are in a better position to determine the best revenue options and spending priorities. Because there is a link between local finance and local powers, some in the forums pressed the need for "home rule" or expanded local discretion. A recent analysis of county government in West Virginia concluded that "elected officials are often prevented from acting because they either lack the authority or the financial resources to respond" (Dilger 1995).

Challenges of Tax Utilization and Administration

Local governments face several challenges and barriers in utilizing their revenue sources. First, the state determines the revenue options available to local governments, and it has chosen to preclude several major revenue options that are available in many other states, such as a local income and sales tax. Since the participants at the forums did not anticipate any change in the state's position on a local income or sales tax option, most of the discussion focused on the need for local governments to make areater use of authorized revenue sources and tax rates. However, most of the participants recognized that it was unlikely that local governments would gain significant amounts of new revenue from existing revenue sources because of administrative costs, the unattractiveness of levying taxes on various services, and the public's opposition to tax increases. Calls were also made for new and improved programs to recover tax delinquencies in non-punitive ways.

Some of the participants at the forums suggested that local governments should simplify tax administration by concentrating on a few taxes rather than the multiplicity of taxes that they are now allowed to implement. Others believed that the state should provide local governments a "menu" of tax options to be used at their discretion.

The Business and Occupation (B&O) tax was often singled out as the revenue source most in need of review and revision. In the questionnaire at the second statewide conference, 87 percent of the respondents agreed that an assessment of the B&O tax system should be pursued. Under current state law, counties are not allowed to utilize the B&O tax. It is the single largest source of municipal revenue. According to West Virginia Department of Tax and Revenue data, in FY 1995 the B&O tax accounted for 39.06 percent of municipal revenue. However, many participants at the forums were concerned that B&O taxes stunt business investment within municipalities by encouraging firms to locate outside city limits and noted that it is a relatively difficult tax to administer.

The Coal Severance tax also was a frequent source of comment in the meetings. Many argued that its distribution formula should be changed. Since revenue from the coal severance tax is not distributed equally among the counties, some in non-coal-bearing counties felt they were being short-changed. Those from coal-bearing counties, on the other hand, had a different set of concerns. They were worried that they had become too dependent on their coal severance tax revenue and were especially concerned about variations in coal prices and production and the day when their seams will no longer be commercially viable. Despite these concerns, the idea of increasing natural resource taxation was popular; 70 percent of those responding to the questionnaire stated that the coal severance tax should be increased and/or expanded to other natural resources, such as limestone and gravel.

Citizen and Public Official Education

Since the effectiveness and legitimacy of any governmental action rests on public acceptance and support, some in the meetings were very concerned that the public needs to better understand the trade-off between revenue burden and service expectations. Some argued that an informed citizenry needs to not only understand the local finance picture, but also its relationship to economic development, interstate competition and regional r)lannina The Dolitical feasibilitv of certain alternatives will be determined by public understanding, given constitutional constraints, tradition, and other political realities.

The education of public officials is as important as citizen education. Virtually all of those responding to the conference questionnaire agreed that better education of public officials will help local governments solve their funding problems. Such an education entails many factors, including the technical details of public budgeting and financial planning, the trade-offs between political expediency and the need for public service, and the ability to identify new opportunities and possibilities for economic development. Education efforts by the Department of Tax and Revenue, those of the county and municipal associations, and the West Virginia University Institute for PublicAffairs help, but more needs to be done.

Possible Solutions and Courses of Action

The important question now becomes: what are the possible solutions and courses of action which should be considered to meet the problems and concerns addressed above? This article reports the alternate strategies examined in the concluding statewide meeting, notes selected responses to the questionnaire at the same meeting, and recommends the most promising courses of action particularly in light of what is feasible and realistic. The strategies considered in the statewide meeting are grouped in these four categories: 1) better use of current resources, 2) new revenue sources, 3) non-revenue sources and options, and 4) state and local relations.
 
Better Use of Current Resources
 
 The statewide conference on local finance considered the following options for making better use of current resources:

1. Make better use of tax and fee rates currently allowed under law.

2. Make better use of the Business and Occupation Tax.

3. Encourage privatization efforts.

4. Develop better methods of identifying and collecting delinquent taxes.

5. Encourage improved information sharing between
 state and local levels of government.

6. Centralize tax administration.

7. Encourage more realistic property assessments.

8. Simplify tax administration by consolidating taxes and userfees.

The basic notion underlying the options listed under this category is that some of the tools for improving the state of local finance are already at hand. For example, localities could more fully utilize the tax options and rates already allowed by state law. And, as appraisal procedures and practices have been improved, truer property assessments have been achieved. Also, more effective collection procedures have provided higher tax yield, while at the same time being fairer in coverage and reducing bureaucratic inefficiency. Also, better information gathering and sharing among state agencies and between the state and localities could assist in tax collection (particularly with respect to the B&O tax).

When local governments are willing to take fuller advantage of current taxes and rates, they are strengthened in making cases for both greater local autonomy and greater state fiscal support. If they have not fully utilized the options available but are asking for state support, this can be considered an attempt to avoid political responsibility. At the same time, however, better use of current resources is limited by possible public resistance to increased taxes and fees and the disadvantages of some sources.

The Business and Occupation tax received considerable attention in the meetings. Although counties have repeatedly asked the legislature for permission to utilize the B&O tax, some of the participants argued that it should be eliminated because it has a "chilling effect" on business investment within cities, is increasingly difficult to implement due to the rise of home-based enterprises and service sector growth, and it generates a divisive debate over which businesses and services should or should not be included. Moreover, now that the state applies it to only public service and utility businesses, they argued that many smaller jurisdictions have found it difficult to identify tax delinquency and evasion. Indeed, some jurisdictions have employed private firms to carry out this task because of their inability to administer it well given their limited staff, information, and other resources.

Better communication and information sharing between state and local governments can enhance local revenue collection. This is particularly useful in identifying businesses subject to the B&O tax (and such state information is used by the private firms contracted by localities). The Department of Tax and Revenue already shares substantial information with localities, but many in the public meetings were anxious to have stronger communication and better information. Because some local government officials appear to see a long tradition of poor communication between the state and localities, improved communication, information, and training could improve effectiveness.

The growing national trend toward privatization is also being played out within West Virginia municipal and county governments (Dilger, Moffett and Struyk 1995). Local government officials reported various arrangements to place the responsibility for delivering services in the hands of third parties. This approach often allows for the more efficient allocation of resources and saves on personnel costs and benefits. However, privatization can result in the public sector losing some control and oversight of these services. Furthermore, privatization may have its limits in terms of public acceptability.

Another national controversy revolves around devolution, the relegating of functions to lower levels of government. West Virginia faces the same arguments and tensions inherent in the current discussions at the federal level - and the issues will not be any easier to solve at the state level. For example, some in the meetings suggested that tax administration should be centralized at the state level to improve efficiency. Others objected, arguing that while centralization would simplify collection and administration at the local level it might lead to less efficiency and increased "bureaucratization." Similar to the federal-state issue, they also argued that West Virginia's municipalities and counties should have greater programmatic discretion, home rule, and fewer mandates.

The participants also suggested a variety of minor administrative improvements. Some suggested that the consolidation of taxes and user fees might make tax administration easier. Cities are allowed to levy many taxes, but are currently required to implement each one separately. Consolidation, in the form of merging similar fees (e.g. fire, police, and ambulance), or at least joint billing, would be administratively more efficient. Although not as simple as it sounds, 97 percent of those responding to the questionnaire supported a focus on collection of existing but delinquent taxes to increase revenue.

New Revenue Sources

The participants at the statewide conference considered the following revenue options to address the fiscal difficulties facing local governments in West Virginia:

1. Phase out the Business and Occupation Tax.

2. Expand the Business and Occupation Tax.

3. Allow local income taxes.

4. Allow local sales taxes.

5. Expand "sin" taxes and user fees.

6. Tap into lottery funds.

The B&O tax received considerable attention in the wrap-up statewide meeting. Some wanted the tax to be phased out. Others wanted to expand it to cover more types of business, particularly services and enterprises run by individuals out of their homes, as a means to generate additional revenue. Still others wanted the counties to have the ability to use it. Although some argued that many counties would not utilize the B&O tax if they were given the option because its implementation would hinder business expansion, others argued that it would provide needed revenue and, at the same time, equalize the incentives for business expansion between municipal and county governments.

The arguments for eliminating the B&O tax have already been discussed. Its opponents' key point is that its elimination would encourage business investment and thus indirectly increase the general revenue pool. Although the elimination of the B&O tax (or any other business tax) would provide an added incentive for business investment, its importance in business locational decisions is probably exaggerated by its opponents. Many factors affect those decisions, such as the location and condition of transportation infrastructure, accessibility to markets, and the jurisdiction's general quality of life. Moreover, given the current fiscal stress present in most municipalities, and the relatively low level of services they provide, most, if not all, of the revenue from the B&O tax would have to be replaced by other taxes or fees.

The issues and controversies surrounding the B&O tax suggest that the tax should be reassessed. The respondents to the questionnaire were quite divided on the issue, with 47 percent indicating that they supported the expansion of B&O revenue, 37 percent disagreeing, and 16 percent undecided. On the other hand, there was substantial agreement (77 percent) that state laws and practices regarding the B&O tax system should be reassessed in regard to their impact on local government finance.

The establishment of a local income tax was also discussed at the statewide conference. Some argued that the income tax is more effective than other taxes at generating revenue and provides a means to appropriately charge non-resident individuals for the city services they use. Among those responding to the conference questionnaire, opinion was somewhat divided on a local income tax, with 50 percent supporting such a measure, 33 percent disagreeing, and 17 percent undecided.

There are two important factors that must be addressed when considering the implementation of a local income tax option. First, given the limited administrative capacity of counties and cities, a local income tax would pose administrative difficulties unless the state becomes a willing partner in such an enterprise (for example, the state could allow them to "piggyback" the local income tax on the state income tax form or remit a portion of the state income tax back to the local governments). Second, local income taxes raise the possibilities of dual taxation and inequity particularly with respect to those who commute from one locality to another to work.

Like the local income tax, a local sales tax was seen by some as a means to increase local revenue. Of those responding to the questionnaire, 57 percent felt that a local sales tax should be a revenue option available to local governments. One suggestion was to "piggyback" a local sales tax on top of the state sales tax currently levied on purchases. While there was some support for a local sales tax, two concerns should be recognized. First, there is the danger that a local sales tax would drive business away from localities. Second, the state must be both able and interested in taking on the burden of local sales tax administration.

The conference also discussed expanding taxes and fees to additional products and services. Some argued that "sin taxes" should be levied on beer and smokeless tobacco (57 percent in the questionnaire agreed). Others wanted user fees to be extended to services currently provided "free" to the public (60 percent in the questionnaire agreed). The attractiveness of such options, however, is countered by the practical limits of tax administration and political consequences. New taxes on various products may prove more onerous to implement than the value of their return. Extending user fees may create public backlash and fall unevenly onto those least able to afford services.

A number of people at the regional forums and the statewide conferences wanted to enhance local government revenue by tapping into funds generated by the West Virginia lottery. One person argued that lottery funds should be used to fund the regional jail system, which was reported to seriously increase the fiscal burdens counties currently face. To be sure, use of lottery funds would alleviate some of the fiscal stress, but these funds are already fully utilized. Any suggestion for additional use of the funds would meet with stiff opposition from those groups and interests already benefitting from the lottery program.

Non-Revenue Sources and Options

The fiscal health of West Virginia's local governments is not based solely on current and possible revenue sources. A wide range of non-revenue sources and options for enhancing the performance of local government and services in West Virginia were identified in the regional forums and statewide conferences. These included:

1. Encourage citizen participation in government.

2. Encourage volunteerism in the provision of services.

3. Consolidate political units, such as cities-counties, counties, and public service districts.

4. Develop tax incentives to attract business investment.

5. Engage in economic development planning.

Nearly all of the participants at the statewide conference agreed that citizen education and involvement in local government revenue issues would help local governments solve their problems (97 percent). By reconnecting citizens to government, better accountability and a better sense of the trade-offs between taxes and services might be achieved. Unfortunately, the current climate and trend seems to lean toward cynicism. Although it may be difficult to move beyond the symbolic rhetoric of involving citizens and actually accomplish this goal, all efforts in this direction would be helpful.

Related to citizen participation, many felt that citizen involvement in volunteer programs could help existing and new services. Eighty percent of the respondents to the questionnaire agreed that volunteerism could help local governments solve some of their problems. After an extensive analysis, a leading researcher at West Virginia University agreed, writing that "there is good reason to believe that the community volunteer service movement can make a significant contribution to West Virginia's economic future" (Ball 1995). However, although volunteerism provides a means of applying skills and talents to public service needs with minimal costs and may be important in citizen education and understanding, its impact may be relatively small because volunteers often lack the time and skills necessary to solve the many problems confronting local governments.

One controversial suggestion for meeting the challenges of local government finance is to consolidate political units. In the meetings, one individual started to list the county school districts with one high school; others listed small population counties and the contiguous small cities around the state which might be combined. Some argued that counties should be consolidated, that municipalities might be combined with counties and that public service districts should be combined with counties. Currently, ten of the state's fifty-five counties have less than 10,000 people. These counties had, on average, a budget of only $1.1 million in 1994 (Dilger 1995). Those supporting consolidation argue that it will result in efficiencies in administration and reduce costs by eliminating salaries for duplicate officials. Although the logic for some consolidation is strong, the feasibility is significantly limited by citizen loyalties, the resistance of local politicians to give up their power bases, and the limited extent of the cost savings that could be realized. In addition, there is fear that consolidation serves to disconnect citizens from government and increase public skepticism and criticism. A more limited approach to seize some benefits and limit barriers would be to consolidate some services while leaving jurisdictional boundaries intact. In the questionnaire, 83 percent agreed that consolidation of services might improve the efficient use of revenue.

Local government fiscal stress can also be addressed by improving the business climate at both the state and local levels. By increasing the size of the economic pie, the revenue base will expand. Although the concept is attractive in the abstract, there are many controversial elements in the strategies to create such development. Tax incentives to attract business investment to the state were supported by only 33 percent in the questionnaire (43 percent disagreed and 24 percent were undecided). Industrial development was supported by 63 percent (7 percent disagreed and 30 percent were undecided). Less than half of the respondents favored development loans (43 percent), with 14 percent in disagreement and 43 percent undecided. The related issues of right to work laws (30 percent agree, 27 percent disagree, and 43 percent undecided) and workers compensation reform (63 percent agree, 10 percent disagree, and 27 percent undecided) further complicate the debate. These disparate questionnaire results illustrate well the controversial issues in improving revenue through economic development. Although this strategy is popular throughout the United States, this approach should be used with caution; states and localities should not "give away the store" just to attract business investment.

An important element of securing citizen confidence and attracting business investment is to have a sense of the future. In this regard, economic development planning can be helpful. Land-use planning and regional planning would allow for better strategies of growth to be devised and problems on the horizon to be anticipated. But, many West Virginians have traditionally appeared skeptical of government planning, especially in areas of land use. On the other hand, 90 percent of those attending the statewide conference supported comprehensive zoning and planning. Planning and cooperation in economic development and regional initiatives may become a necessity to meet the challenges of effective governance and service within fiscal constraints.

State and Local Relations

Many of the challenges and opportunities in meeting local finance needs rest in the relationship between local and state government. State law, for example, not only provides the specific revenue options available to local governments but also specifies their powers and responsibilities. Two main issues were raised in the meetings regarding state and local relations:

1. Expand local powers of municipalities and counties.

2. Address various changes in state provisions with regard to local revenue.

Throughout the forums and conferences, the call for greater local autonomy and increased local powers was heard repeatedly. The questionnaire responses showed 77 percent in favor of a wider variety of tax options set by the state, but only 17 percent wanted unrestricted local autonomy.

Increased local powers would allow cities and counties to adjust and adapt to their unique needs and opportunities. State oversight and accountability are also beneficial if the balance does not tip too greatly to micromanagement from the state. Increased "home rule" may strengthen the ability of local governments to manage effectively and to be held accountable to the citizenry. Although it is true that municipalities and counties already have revenue and other powers that are not fully utilized, greater flexibility in revenue and other powers will remove barriers to effective local action.

The regional forums and statewide conferences raised a variety of suggestions to improve state provisions regarding local government revenue. These should be addressed to ascertain where improvements might be made to the benefit of both state and local governments. Some called for equalizing county and municipal powers and revenue options (60 percent agreed in the questionnaire). Others suggested the return of a portion of state funds to local governments (63 percent agreed). Many wanted a wider variety of tax options set by the state (77 percent agreed).

Other concerns raised regarding state and local relations focused on state imposed arrangements that were perceived as burdens to localities. For example, there was a great deal of concern expressed over the new regional jail system. Officials in some counties expressed shock that the per them rates to the state for incarceration exceeded the costs of running jails independently. Although it was designed to relieve counties of some liability and be a more efficient means of incarcerating prisoners, the regional jail system has imposed additional costs on already limited county budgets. As the regional jail system develops, costs and savings should be evaluated to determine if this is an appropriate burden for counties or if this might be an appropriate state responsibility.

Citizen Forums and Public Policy

The regional forums and statewide conferences on local government finance illustrated some significant and larger points. Particularly in times of turbulence, uncertainty and fiscal stress, productive relationships between public officials and citizens are paramount. The use of forums to assess levels of public concern, to provide communication between citizens and officials, and to formulate policy responses has been shown to be an important tool in facilitating and maintaining effective relationships. With this recent experience in mind, we offer five suggestions for developing and implementing citizen forums.

First, a sense of partnership should prevail when initiating citizen forums. Public officials should work in partnership with citizen groups to plan and implement forums. By doing so, a sense of inclusiveness of diverse viewpoints can be engendered in public discussions.

Second, efforts should be made to provide an information base for discussion. For example, in the local finance meetings, outside experts and researchers were called on to provide background information for public discussion. In this regard, public officials can tap into a number of resources, including administrators, academics, and other specialists.

Third, while providing a venue for discussion, discovery, and deliberation, citizen forums should also have an action focus. By focusing on possible courses of action, the deliberative process is oriented towards policy solutions. This is particularly useful for public officials, because it allows discussion to be focused on the matters at hand and allows for the identification of feasible policy strategies to address public concerns.

Fourth, forums are most productive when they avoid advocacy and conflict. This can be achieved often by developing a series of recommendations or strategies, rather than a single course of action. By giving validity to and exploring many ideas, and not forcing the selection of one course of action, divisiveness can be limited. Instead, the emphasis should be on exploration, education, and problem solving.

Fifth, a policy forum occurs at one point in the history of an issue and so attention should be given to the question of "what happens next?" The forum process can help create new networks as well as expand and revitalize existing networks of public interaction. Ideally, public policy forums will energize future efforts to address the public's concerns.

Summary

Two statewide conferences and five regional forums on local government finance identified both challenges and possible options. The problems and concerns dealt with the changing nature of federal and state relations, the West Virginia property tax system, local governmental powers, challenges in tax administration, and citizen and public official education. A wide variety of possible actions were suggested and discussed. There were eight suggestions for better use of current resources, six options for new revenue sources, five alternatives for non-revenue sources, and two recommendations under state and local relations.

The public forums that were held and the subsequent analysis of concerns and ideas raised during the meetings suggest a number of issues and options for West Virginians to consider. First, the forums revealed that there are some things that can be done now to improve local government finance by using existing administrative powers and arrangements at the local and state level. However, the forums also uncovered deep-seated problems and issues which will require gubernatorial and legislative deliberation and action. Further, the forums revealed that there are some conditions and circumstances which are beyond the immediate control of public policyrnakers - factors relating to broader economic and demographic issues. Finally, the experience revealed that there is no one answer or solution to addressing West Virginia's local government finance needs. Instead, by surveying the broad landscape of the issue, particular problems can be identified and appropriate strategies can be developed. This last point emphasizes the need for regular interaction between citizens and policyrnakers through such venues as public forums.

The identification of issues and the exploration of options in the meetings and in this article are intended to contribute to public discussion and to encourage and inform efforts and improvements. These important fiscal issues deserve attention because they are core to the effectiveness of local governments in West Virginia. Such effectiveness will be in large part the product of a solid understanding of needs and options by citizens, local governments and state officials. Through the use of forums, useful linkages can be developed and maintained between citizens and public officials at all levels. The local finance meetings illustrate how public forums can be beneficially used as a tool for public policy assessment, development, and action.

References

Ball, Richard A. 1995. "Voluntary Service Programs and West Virginia's Economic Futute." The
    West Virginia Public Affairs Reporter 12:2 (Spring): 2-13.

Dilger, Robert Jay. 1995. "County Government in West Virginia." The West Virginia Public
    Affairs Reporter 12:3 (Summer): 8-15.

Dilger, Robert Jay, Randolph R. Moffett and Linda Struyk. 1995. "Privatization of Municipal
    Services in West Virginia." The West Virginia Public Affairs Reporter 12:4 (Fall): 12-17.

Klase, Kenneth A. 1994. "Meeting Fiscal Challenges in the 1990s: Local Government
    Fiscal Trends in West Virginia." The West Virginia Public Affairs Reporter 11:2 (Spring): 2-8.

League of Women Voters of West Virginia. 1991. Financing Local Government. Charleston,
    West Virginia.

League of Women Voters of West Virginia. 1994. Local Finance Challenges: A Report of the
    League of Women Voters of West Virginia Conferences and Forums on Local Finance Issues
    in West Virginia. Charleston, West Virginia.

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L. Christopher Plein is an Assistant Professor of Public Administration at West Virginia University. David G. Williams is a Professor of Public Administration at West Virginia University. Working with the League of Women Voters of West Virginia and the Interactivity Foundation, they were members of the planning group for the conferences and forums on local government finance. This article draws in part from Local Government Finance Challenges: A Report of the League of Women Voters of West Virginia Conferences and Forums on Local Finance Issues in West Virginia.