Relating to municipal home rule appeals

HB 2561 establishes a formal process for appealing municipal ordinances that may violate West Virginia's home rule provisions. It allows any person subject to a municipality's jurisdiction - such as residents paying local taxes or fees - to appeal to the Intermediate Court of Appeals. During an appeal, 1% of municipal sales tax revenue is held in an escrow fund; if the court rules the ordinance invalid, the funds go to the state general fund, otherwise they return to the municipality. This bill creates procedural rules for appeals but does not change what municipalities can or cannot do under home rule.