COMMITTEE SUBSTITUTE
FOR
H. B. 4448
(By Delegate Barker)
(Originating in the Committee on Finance)
[February 25, 2010]
A BILL to amend and reenact §11-8-12 and §11-8-12a of the Code of
West Virginia, 1931, as amended, all relating to the dates of
certain meetings of county boards of education related to
levies.
Be it enacted by the Legislature of West Virginia:
That §11-8-12 and §11-8-12a of the Code of West Virginia,
1931, as amended, be amended and reenacted, all to read as follows:
ARTICLE 8. LEVIES.
§11-8-12. Levy estimate by board of education; certification and
publication.
Each board of education shall, at the session provided for in
section nine of this article, if the laying of a levy has been
authorized by the voters of the district under article nine,
chapter eighteen of the code, ascertain the condition of the fiscal
affairs of the district, and make a statement setting forth:
(1) The amount due, and the amount that will become due and collectible during the current fiscal year except from the levy of
taxes to be made for the year;
(2) The interest, sinking fund and amortization requirements
for the fiscal year of bonded indebtedness legally incurred upon a
vote of the people, as provided by law, by any school district
existing prior to May 22, 1933,
prior to before the adoption of the
Tax Limitation Amendment;
(3) Other contractual indebtedness not bonded, legally
incurred by any such school district existing prior to May 22,
1933,
prior to before the adoption of the Tax Limitation Amendment,
owing by such district;
(4) The amount to be levied for the permanent improvement
fund;
(5) The total of all other expenditures to be paid out of the
receipts for the current fiscal year, with proper allowance for
delinquent taxes, exonerations and contingencies;
(6) The amount of such total to be raised by the levy of taxes
for the current fiscal year;
(7) The proposed rate of levy in cents on each $100 assessed
valuation of each class of property;
(8) The separate and aggregate amounts of the assessed
valuation of real, personal and public utility property within each
class.
The secretary of the board shall forward immediately a
certified copy of the statement to the
Tax Commissioner Auditor and
shall publish the statement
forthwith immediately. The session shall then stand adjourned until the third Tuesday in April, at
which time it shall reconvene
except where otherwise permitted by
section nine of this article: Provided, That no provision of this
section or section nine of this article may be construed to
abrogate any requirement imposed on the board of education by
article nine-b, chapter eighteen of this code.
§11-8-12a. Adjourned session of board of education to hear
objections to proposed levies; approval of estimate
and levy by Tax Commissioner; first levy for bonded
and other indebtedness and indebtedness not bonded,
second for Permanent Improvement Fund, then for
current expenses.
Each board of education
, when it reconvenes
on the third
Tuesday in April as provided by section twelve of this article,
shall proceed in a manner similar in all respects to that provided
for in section ten-a of this article. The board
shall may not
finally enter any levy until it has been approved in writing by the
Tax Commissioner Auditor. After receiving the approval, the board
shall enter the statement as approved in its record of proceedings,
together with the written approval
: Provided, That for the fiscal
year 1993 only, each board of education may delay its final entry
of the levy until no later than the first Thursday in May, by which
time each board shall have entered the statement as approved in its
record of proceedings, together with the written approval:
Provided, however, That any delay by a county board of education in the entry of its final levy pursuant to the provisions of this
section in the fiscal year 1993 and any action taken prior to the
effective date of this section that is not inconsistent with the
provisions of this section or other applicable levy rate sections
of this code are hereby ratified and confirmed as having full force
and effect.
The board shall levy as many cents per $100 assessed valuation
on each class of property in the county or in the area of a
preexisting school district, as the case may be, as will produce
the amounts, according to the last assessment, shown to be
necessary by the statement in the following order:
First, for the bonded debt and for the contractual debt not
bonded, if any, of any school district of the county existing
prior
to before May 22, 1933, and incurred
prior to before the adoption
of the Tax Limitation Amendment;
Second, for the Permanent Improvement Fund;
Third, for general current expenses.
The rates of levy for each purpose
shall may not exceed the
amounts fixed by section six-c unless another rate is authorized by
the Tax Commissioner or set by the Legislature in accordance with
this article. When less than the maximum levies are imposed, the
levies on each class of property shall be in the same proportions
as the maximums authorized.