West Virginia Code §7-7-6e requires the county assessor to collect a $1.00 tax on each sheep and goat of breeding age while doing the assessment for personal property each year. A commission of ten percent of the collected tax will be provided to the Assessor’s Office while ninety percent of taxes collected will be provided to the Commissioner of Agriculture to fund the Integrated Predation Management program. This program is used to provide coyote control statewide. Any person who does not pay this assessment is not eligible for the services provided by the Commissioner of Agriculture and the United State Department of Agriculture and Wildlife Services. If the farmer has a sheep or goat killed by a coyote, they can contact the Department of Agriculture and have the coyote trapped and killed.