COMMITTEE SUBSTITUTE
FOR
H. B. 4332
(By Delegates Doyle and Manuel)
(Originating in the Committee on Finance)
[February
22, 2002]
A BILL to amend and reenact sections six and seven, article
twenty, chapter seven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended; and to further
amend said article by adding thereto a new section,
designated section eleven, all relating to the county school
boards levying impact fees; requirements relating to
eligibility to levy the fee; authorizing certain county
school boards to levy impact fees; establishing requirements
associated with qualification for and assessment of the
impact fee; establishing criteria to be included in a
capital improvements plan; providing for development and
modification of capital improvement plan; authorizing
modification of the fee assessed in certain conditions; and
designation of single points of application for development projects and for collections of impact fees.
Be it enacted by the Legislature of West Virginia:
That sections six and seven, article twenty, chapter seven
of the code of West Virginia, one thousand nine hundred thirty-
one, as amended, be amended and reenacted; and that said article
be further amended by adding thereto a new section, designated
section eleven, all to read as follows:
ARTICLE 20. FEES AND EXPENDITURES FOR COUNTY DEVELOPMENT.
§7-20-6. Criteria and requirements necessary to implement
collection of fees.
(a) As a prerequisite to authorizing counties to levy impact
fees related to population growth and public service needs,
counties shall meet the following requirements:
(1) A demonstration that population growth rate history as
determined from the most recent base decennial census counts of
a county, utilizing generally approved standard statistical
estimate procedures, in excess of one percent annually averaged
over a five-year period since the last decennial census count; or
a demonstration that a total population growth rate projection of
one percent per annum a year for an ensuing five-year period,
based on standard statistical estimate procedures, from the
current official population estimate of the county;
(2) Adopting a countywide comprehensive plan;
(3) Reviewing and updating any comprehensive plan at no less than five-year intervals;
(4) Drafting and adopting a comprehensive zoning ordinance;
(5) Drafting and adopting a subdivision control ordinance;
(6) Keeping in place a formal building permit and review
system which provides a process to regulate the authorization of
applications relating to construction or structural modification.
The county shall adopt, pursuant to section three-n, article one
of this chapter, the state building code into any such the
building permit and review system; and
(7) Providing an improvement program which shall include:
(A) Developing and maintaining a list within the county of
particular sites with development potential;
(B) Developing and maintaining standards of service for
capital improvements which are fully or partially funded with
revenues collected from impact fees; and
(C) Lists of proposed capital improvements from all areas,
containing descriptions of any such the proposed capital
improvements, cost estimates, projected time frames for
constructing such these improvements and proposed or anticipated
funding sources.
(b) Capital improvement programs may include provisions to
provide for the expenditure of impact fees for any legitimate
county purpose. This may include the expenditure of fees for partial funding of any particular capital improvement where other
funding exists from any source other than the county or exists in
combination with other funds available to the county: Provided,
That for such the expenditures to be considered legitimate, no
county or other local authority may deny or withhold any
reasonable benefit that may be derived therefrom from any
development project for which such the impact fee or fees have
been paid.
(c) Capital improvement programs for public elementary and
secondary school facilities and vocational-technical education
and training facilities
in counties where the school board does
not, within one year of the county meeting the requirements of
subsection (a) of this section, levy separate impact fees
pursuant to section eleven of this article
may include provisions
to spend impact fees based on a computation related to the
following: (1) The existing local tax base; and (2) the adjusted
value of accumulated infrastructure investment, based on net
depreciation, and any remaining debt owed thereon. Any such on
the investment. The computation must establish the value of any
equity shares in the net worth of an impacted school system
facility, regardless of the existence of any need to expand such
the facility. Impact fee revenues may only be used for capital
replacement or expansion.
(d) Additional development areas may be added to any plan or
capital improvements program provided for hereunder under this
article if a county government so desires. The standards
governing the construction or structural modification for any
such the additional area shall may not deviate from those adopted
and maintained at the time such the addition is made.
(e) The county may modify annually any capital improvements
plan in addition to any impact fee rates based thereon, on the
plan pursuant to the following:
(1) The number and extent of development projects begun in
the past year;
(2) The number and extent of public facilities existing or
under construction;
(3) The changing needs of the general population;
(4) The availability of any other funding sources; and
(5) Any other relevant and significant factor applicable to
a legitimate goal or goals of any such the capital improvement
plan.
§7-20-7. Establishment of impact fees; levies may be used to
fund existing capital improvements.
(a) Impact fees assessed against a development project to
fund capital improvements and public services may not exceed the
actual proportionate share of any benefit realized by such the project relative to the benefit to the resident taxpayers.
Notwithstanding any other provision of this code to the
contrary, those counties that meet the requirements of section
six of this article are hereby authorized to assess, levy,
collect and administer any tax or fee as has been or may be
specifically authorized by the Legislature by general law to the
municipalities of this state: Provided, That any assessment,
levy or collection shall is to be delayed sixty days from its
regular effective date: Provided, however, That in the event
fifteen percent of the qualified voters of the county by petition
duly signed by them in their own handwriting and filed with the
county commission within forty-five days after any impact fee or
levy is imposed by the county commission or school board,
pursuant to this article, the fee or levy protested may not
become effective until it is ratified by a majority of the legal
votes cast thereon by the qualified voters of such the county at
any primary, general or special election as the county commission
directs. Voting thereon may not take place until after notice of
the subcommission of the that the question of ratification of the
proposed fee a levy will be on the ballot has been given by
publication of a class II legal advertisement. and The
publication area shall be the county where such the fee or levy
is imposed: Provided further, That counties may not "double tax" by applying a given tax within any corporate boundary in which
that municipality has implemented such the same tax. Any such
taxes or fees collected under this law may be used to fund a
proportionate share of the cost of existing capital improvements
and public services where it is shown that all or a portion of
existing capital improvements and public services were provided
in anticipation of the needs of new development: And provided
further, That imposition of an impact fee does not limit or
otherwise modify the collection or disposition of a county or
municipal building permit fee.
(b) In determining a proportionate share of capital
improvements and public services costs, the following factors
shall must be considered:
(1) The need for new capital improvements and public
services to serve new development based on an existing capital
improvements plan that shows (A) any current deficiencies in
existing capital improvements and services that serve existing
development and the means by which any such deficiencies may be
eliminated within a reasonable period of time by means other than
impact fees or additional levies; and (B) any additional demands
reasonably anticipated as the result of capital improvements and
public services created by new development;
(2) The availability of other sources of revenue to fund capital improvements and public services, including user charges,
existing taxes, intergovernmental transfers, in addition to any
special tax or assessment alternatives that may exist;
(3) The cost of existing capital improvements and public
services;
(4) The method by which the existing capital improvements
and public services are financed;
(5) The extent to which any new development, required to pay
impact fees, has contributed to the cost of existing capital
improvements and public services in order to determine if any
credit or offset may be due such the development as a result
thereof;
(6) The extent to which any new development, required to pay
impact fees, is reasonably projected to contribute to the cost of
the existing capital improvements and public services in the
future through user fees, debt service payments, or other
necessary payments related to funding the cost of existing
capital improvements and public services;
(7) The extent to which any new development is required, as
a condition of approval, to construct and dedicate capital
improvements and public services which may give rise to the
future accrual of any credit or offsetting contribution; and
(8) The time-price differentials inherent in reasonably determining amounts paid and benefits received at various times
that may give rise to the accrual of credits or offsets due new
development as a result of past payments.
(c) Each county shall assess impact fees pursuant to a
standard formula so as to ensure fair and similar treatment to
all affected persons or projects. A county commission may
provide partial or total funding from general or other nonimpact
fee funding sources for capital improvements and public services
directly related to new development, when such the development
benefits some public purpose, such as providing affordable
housing and creating or retaining employment in the community.
§7-20-11. County school board impact fees.
(a) In addition to the fees or taxes that may be imposed by
a county under the provisions of this article, a county school
board located in a county that meets the requirements of section
six of this article and has adopted a county-wide comprehensive
capital improvements plan for the county's public primary and
secondary school facilities and vocational-technical education
and training facilities
is authorized to levy separate impact
fees on any projects against which they may be levied under the
provisions of this article. The school board has the power and
authority granted by the provisions of this article to the
county to effect the purposes of this section. The total impact fees that may be levied by a school board under the provisions of
this section may not exceed the total cost of the capital
improvements under the plan. The impact fee as levied by the
school board is only to pay the costs of school capital
improvements as provided by this section. Only infrastructure
capital improvements as provided in section six of this article
shall be levied by the county commission.
(b) The amount and use of revenues collected by a county or
county school board from the payment of impact fees where the
school board levies separate impact fees is restricted as
provided by section eight of this article except that the use of
the revenues collected by the county does not extend to capital
improvements for the county's public primary and secondary school
facilities and vocational-technical education and training
facilities
. The total amount of impact fees that may be levied
by a county school board may not exceed
total amount that may be
levied for school capital improvements under sections six and
seven of this article. The total amount of fees that may be
levied by a county that levies impact fees subsequent to the levy
of impact fees by the county's school board may not exceed the
total amount that may be levied for capital improvements other
than school capital improvements under sections six and seven of
this article, less the total amount levied by the county school board.
(c) As a prerequisite to authorizing county school boards to
levy impact fees related to population growth and public service
needs, boards shall:
Provide an improvement program which shall include:
(1) Developing and maintaining a list within the county of
particular sites with development potential;
(2) Developing and maintaining standards of service for
capital improvements which are fully or partially funded with
revenues collected from impact fees; and
(3) Lists of proposed capital improvements from all areas,
containing descriptions of the proposed capital improvements,
cost estimates, projected time frames for constructing the
improvements and proposed or anticipated funding sources.
(d) Capital improvement programs may include provisions to
provide for the expenditure of impact fees for any legitimate
county school board purpose. This may include the expenditure of
fees for partial funding of any particular capital improvement
where other funding exists from any source other than the county
board, or exists in combination with other funds available to the
county board: Provided, That for the expenditures to be
considered legitimate no county board or other local authority
may deny or withhold any reasonable benefit that may be derived therefrom from any development project for which the impact fee
or fees have been paid.
(e) Capital improvement programs for public elementary and
secondary school facilities and vocational-technical education
and training facilities
may include provisions to spend impact
fees based on a computation related to the following: (1) The
existing local tax base; and (2) the adjusted value of
accumulated infrastructure investment, based on net
depreciation, and any remaining debt owed on the investment. The
computation must establish the value of any equity shares in the
net worth of an impacted school system facility, regardless of
the existence of any need to expand the facility. Impact fee
revenues may only be used for capital replacement or expansion.
(f) Additional development areas may be added to any plan or
capital improvements program provided for under this article if
a county school board so desires. The standards governing the
construction or structural modification for the additional area
may not deviate from those adopted and maintained at the time the
addition is made.
(g) The county school board may modify annually any capital
improvements plan in addition to any impact fee rates based on
the plan, pursuant to the following:
(1) The number and extent of development projects begun in the past year;
(2) The number and extent of public facilities existing or
under construction;
(3) The changing needs of the general population;
(4) The availability of any other funding sources; and
(5) Any other relevant and significant factor applicable to
a legitimate goal or goals of the capital improvement plan.
(h) Where county commission of a county in which the school
board levies impact fees under the provisions of this section
levies county impact fees for the purposes for which a county may
levy the fees under the provisions of this article
, the county
shall, at the time of its determination to levy the county impact
fees, include in the determination its designation of a single
point of application to undertake a development project subject
to both the county and the school board impact fees and a single
point of collection of both the county and the school board
impact fees. Upon the designation, all such applications and
collections shall be made at the single point or points
designated by the county.
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