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 Board of Public Works

The six elected state constitutional officers -- Governor, Secretary of  State, Auditor, Treasurer, Attorney General, and Commissioner of Agriculture -- plus the State Superintendent of Schools together make up the Board of Public Works, which is established by law as a public corporation.

The Legislature chose to assign certain responsibilities to a group of high officials answerable to the voters rather than to a single official or executive agency.  Among those important duties are:

  • Approval of the purchase, transfer or sale of state real property
  • Assessment of public utility property
  • Approval of bonds prior to issuance by a state department or institution, county, board of education or municipality
  • Establishment of the levies on property at the rates set by law

Meetings and Minutes

The Board of Public Works meets at specific times of the year to establish public utility assessed valuations, hear appeals and set levies.  In addition to that, the Governor calls meetings as necessary to approve the transfer of deeds and other work for which the Board is responsible.  Meeting notices are published in the State Register.

The Secretary of State serves as secretary to the Board, and the minutes are maintained in the Secretary of State's office.

Public Utility Assessed Valuations

One of the major roles of the Board related to determining the valuation of public utility property for the purpose of tax assessments.  Although most real and personal property is assessed at the county level, public utilities are unique in that their property extends through many counties.  Rather than have each of the fifty-five county assessors attempt to determine the value of the telephone lines and railroad tracks in their respective counties, the property is appraised and assessed by the state.

The owner or operator of every public utility is required to file a report with the Tax Commissioner no later than May 1 itemizing the utility's property for the previous calendar year in the detail set out by law.  Those who must report include the owner or operator of every:

  • railroad, railroad toll bridge, and railroad car line transporting freight or passengers;
  • express company or express line used to transport freight
  • oil, gas or water pipeline, electrical or other power transmission line
  • telegraph or telephone line
  • gas company and electric company
  • hydroelectric company for the generation and transmission of light, heat or power
  • water company furnishing or distributing water
  • public service corporation or person engaged in public service business whose property is located, wholly or in part, within this state

Utility companies who have questions about these reports may contact the Tax Department at (304) 558-3940 for assistance.

The Tax Commissioner reviews the reports, obtains any additional information needed, sets out the tentative assessment for each utility and mails the owner or operator of the utility a copy.  The Commissioner must deliver the tentative assessments to the Board of Public Works by September 15, and the Board then officially orders the assessments at a meeting to be held no later than October 1.

The Board of Public Works gives notice to the utility companies of their right to contest the valuation before the Board, either in writing or at a hearing or both.

  • Questions about the details of the valuation should be directed to the Tax Department at (304) 558-3940.
  • Written appeals or written requests for a hearing should be directed to:

    Attn: Board of Public Works
    Secretary of State
    Bldg. 1, Suite 157-K
    1900 Kanawha Blvd. East
    Charleston, WV  25305-077

As a result of these appeals, the Board may reconsider and cause the values to be altered.  After the final determinations are made, the Board certifies the assessments to the Auditor and to each public utility.

Related Laws

Several sections of West Virginia Code ( §5-4-1 and 2, §11-1-2, §11-1-3, §11-6-1 et. seq. ) detail the duties of the Board of Public Works.  To search other parts of the Code, visit the Legislature's web site and select WV Code.

Requesting Information and Copies of Minutes or Other Documents of the Board of Public Works

These documents are public information and copies may be ordered.  To order a copy, please specify the document, date and subject matter.


  To request information by e-mail about a Board of Public Works Document, click the icon.  Requests which require an extensive search of older records may be subject to search fees.    Click here to request information by email about a Board of Public Works document  
  To order copies or certified copies online, click eWV.    Click here to order copies or certified copies online  


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