Any classroom teacher who gives written notice to the County Board on or before the first day of February of the school year of their resignation or retirement from employment with the Board at the conclusion of the school year shall be paid $500.00 from the "Early Notification of Retirement" line item established for the Department of Education for this purpose, subject to appropriation by the legislature. If the appropriations to the Department of Education for this purpose are insufficient to compensate all applicable teachers, the Department of Education shall request a supplemental appropriation in an amount sufficient to compensate all such teachers. Additionally, if funds are still insufficient to compensate all applicable teachers, the priority of payment is for teachers who give written notice the earliest. This payment shall not be counted as part of the final average salary for the purpose of calculating retirement.

West Virginia Code 18A-2-2(g)
WV Code 18A-2-2, 18a-2-8