Can an assistant prosecuting attorney also serve on an appointed board that hears civil business-and-occupation (B&O) tax matters in a town?
Apply this to your situation
This page answers the general question as of 1978. Ask about yours and see what the current West Virginia Rules of Professional Conduct say for your facts, with citations.
Plain-English summary
An assistant prosecuting attorney asked whether it would be unethical for him to sit in an appointed position on a board hearing civil matters relating to the payment of business and occupation (B&O) taxes in a town. After some discussion, the Committee concluded that there would be no conflict of interest in this situation.
The opinion is a brief disposition. It does not identify a particular disciplinary rule or set conditions on the dual service.
Currency note
This opinion was issued in 1978, before West Virginia replaced its Code of Professional Responsibility with the Rules of Professional Conduct, effective January 1, 1989, and before later rule revisions, including the comprehensive 2015 amendments. Subsequent rule amendments or later opinions may have changed the analysis. Treat this page as historical context, not current guidance. Verify against current rules before relying on any specific rule or requirement mentioned here.
Common questions
Q: Did the Committee find a conflict of interest in the dual role?
A: No. The opinion concluded that there would be no conflict of interest in an assistant prosecuting attorney holding the appointed board position described.
Q: What was the board's subject matter?
A: Civil matters relating to the payment of business and occupation (B&O) taxes in a town.
Background and rules framework
The opinion does not cite a specific disciplinary rule. It addresses whether an assistant prosecuting attorney's outside service on a tax board creates a disqualifying conflict, and the Committee answered that, on the facts presented, it did not.
See also
- WVSB Ethics Op. 78-20: Disqualification of an attorney in pending litigation (declined)
- WVSB Ethics Op. 79-3: Municipal judge and the firm's criminal practice
- WVSB Ethics Op. 85-2: Prosecutor's office is not a law firm for imputed disqualification
Source
- Landing page: https://wvodc.org/Legal-Ethics-Opinion
- Original PDF: https://storage.googleapis.com/msgsndr/Rgd68xOkcVdteTsBkf6O/media/66a7ea7e40a629f956c91e86.pdf
Original opinion text
Best-effort transcription from a scanned PDF. Minor errors may remain; the linked PDF is authoritative.
LEGAL ETHICS INQUIRY 78-18
_ inquired whether it would be unethical for him as Assistant Prosecuting Attorney in County to sit in an appointed position on a board to hear civil matters relating to the payment of B & O taxes in the town of __. After some discussion, the Committee concluded that there would be no conflict of interest in this situation.
What do the rules say today, for your facts?
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