WV HB2561

Creates a new appeal process allowing anyone subject to a Municipal Home Rule municipality's jurisdiction (including taxpayers and fee payers) to challenge ordinances, resolutions, or regulations to the Intermediate Court of Appeals

Grants the Intermediate Court of Appeals original jurisdiction over Municipal Home Rule disputes, acting as the trier of fact in these cases

Establishes a "Home Rule Appeal Escrow Fund" in the State Treasurer's office to hold municipal sales tax revenue during pending appeals

Requires the 1% municipal sales tax collections to be deposited in the escrow fund during appeals; if the municipality loses, funds go to the state General Revenue Fund; if the municipality wins, funds revert to the municipality