ENROLLED
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 382
(Senators Tomblin, Mr. President, Wooton, Jackson, Wagner,
Manchin, Anderson, Bailey, Schoonover,
Plymale, Dittmar and Yoder, original sponsors)
____________
[Passed March 9, 1996; in effect ninety days from passage.]
___________
AN ACT to repeal sections five and six, article seven, chapter
seven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended; to amend and reenact sections one,
three, four and six-b of said article; and to amend and
reenact section seventeen, article one, chapter eleven-a of
said code, all relating to the classification of counties and
the compensation of elected county officials and county
commissioners as related to the classification system.
Be it enacted by the Legislature of West Virginia:
That sections five and six, article seven, chapter seven of
the code of West Virginia, one thousand nine hundred thirty-one, as amended, be repealed; and that sections one, three, four and six-b
of said article be amended and reenacted; and that section
seventeen, article one, chapter eleven-a, be amended and reenacted,
all to read as follows:
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.
ARTICLE 7. TRAINING PROGRAMS FOR COUNTY EMPLOYEES, ETC.;
COMPENSATION OF ELECTED COUNTY OFFICIALS; COUNTY ASSISTANTS,
DEPUTIES AND EMPLOYEES, THEIR NUMBER AND COMPENSATION.
§7-7-1. Legislative findings and purpose.
The Legislature finds and declares that the county
officials' association, the county commissioners' association, the
prosecuting attorneys' association, the county clerks' association,
the assessors' association, the sheriffs association and the
circuit clerks association approached the Legislature requesting
that the state's fifty-five counties be reclassified and requested
that all county officials be given increases in compensation.
Inasmuch as these various county associations have better insight
into the needs at the county level, the Legislature finds that
there is a need to reclassify the fifty-five counties into groups
which more accurately reflect the assessed valuations of property
of all classes in the counties and to provide increases in
compensation to the various county officials to reflect the class of county by which they are employed.
The Legislature hereby further finds that it has consistently
and annually imposed upon the county commissioners, sheriffs,
county and circuit clerks, assessors and prosecuting attorneys in
each county broad, new and additional duties by the enactment of
new provisions and amendments to this code. The new and additional
duties imposed upon the aforesaid county officials by these
enactments are such that they would justify the increases in
compensation as provided in section four of this article, without
violating the provisions of section 38, article VI of the
Constitution of West Virginia.
The Legislature hereby further finds that there are, from time
to time, additional duties imposed upon all county officials
through the acts of the Congress of the United States, and that
such acts constitute new and additional duties for county officials
and, as such, justify the increases in compensation as provided by
section four of this article, without violating the provisions of
section 38, article VI of the Constitution of West Virginia.
The Legislature hereby further finds that there is a direct
correlation between the total assessed property valuations of a
county on which the salary levels of the county commissioners,
sheriffs, county and circuit clerks, assessors and prosecuting attorneys are based, and the new and additional duties that each of
these officials is required to perform as they serve the best
interests of their respective counties. Inasmuch as the reappraisal
of the property valuations in each county has now been
accomplished, the Legislature finds that a change in classification
of counties by virtue of increased property valuations will occur
on an infrequent basis. However, it is the further finding of the
Legislature that when such change in classification of counties
does occur, that new and additional programs, economic
developments, requirements of public safety and the need for new
services provided by county officials all increase, that the same
constitute new and additional duties for county officials as their
respective counties reach greater heights of economic development,
as exemplified by the substantial increases in property valuations
and, as such, justify the increases in compensation provided in
section four of this article, without violating the provisions of
section 38, article VI of the Constitution of West Virginia.
The Legislature hereby further finds and declares that the
amendments made by this act to this article are intended to modify
the provisions of this article so as to cause the same to be in
full compliance with the provisions of the Constitution of West
Virginia, and to be in full compliance with the decisions of the supreme court of appeals of West Virginia.
§7-7-3. Classification of counties for purpose of determining
compensation of elected county officials.
(a) For the purpose of determining the compensation of elected
county officials, the counties of the state of West Virginia are
hereby grouped into seven classes based on their assessed valuation
of property, all classes. These seven classes and the minimum and
maximum valuation of property, all classes, established to
determine the classification of each county are as follows:
Minimum AssessedMaximum Assessed
Valuation of PropertyValuation of Property
ClassAll ClassesAll Classes
Class I$600,000,000No Limit
Class II$450,000,000$599,999,999
Class III$200,000,000$449,999,999
Class IV$100,000,000$199,999,999
Class V$ 50,000,000$ 99,999,999
Class VI$ 15,000,000$ 49,999,999
Class VII$ 0$ 14,999,999
The assessed valuation of property, all classes, that shall be
used as the base to determine the class of a county shall be the
assessed valuation of property, all classes, of the county as certified by the county assessor, state auditor and county clerk
prior to the twenty-ninth day of March, one thousand nine hundred
seventy-two.
Prior to the twenty-ninth day of March, one thousand nine
hundred seventy-four, and each second year thereafter, the county
court [county commission] of each county shall determine if the
assessed valuation of property, all classes, of the county, as
certified by the county assessor, state auditor and county clerk,
is within the minimum and maximum limits of a class above or below
the class in which the county then is. If the county court so
determines, it shall record the new classification of the county
with the state auditor and state tax commissioner and record its
action on its county court [county commission] record.
The classification of each county shall be subject to review
by the state tax commissioner. He shall determine if the
classification of each county is correct based on the final
assessed valuation of property, all classes, certified to him by
the county assessor, state auditor and county clerk. If he finds
that a county is incorrectly classified, he shall notify the county
court [county commission] of that county promptly of his finding
and in any case shall notify the county court prior to the
thirtieth day of June of that current fiscal year. Any county court [county commission] so notified shall correct its
classification immediately and make any necessary corrections in
the salaries of its elected county officials for the next fiscal
year. Nothing in this section shall be construed as authorizing an
increase in compensation except at such time as the affected county
officer begins a new term of office.
(b) Effective the first day of July, one thousand nine hundred
ninety-six, and thereafter, for the purpose of determining the
compensation of elected county officials, the counties of the state
of West Virginia will be grouped into ten classes based on their
assessed valuation of property, all classes. These ten classes and
the minimum and maximum valuation of property, all classes,
established to determine the classification of each county are as
follows:
Minimum AssessedMaximum Assessed
Valuation of PropertyValuation of Property
ClassAll ClassesAll Classes
Class I $ 2,000,000,000 No Limit
Class II $ 1,500,000,000 $ 1,999,999,999
Class III $ 1,000,000,000 $ 1,499,999,999
Class IV $ 700,000,000 $ 999,999,999
Class V $ 600,000,000 $ 699,999,999
Class VI $ 500,000,000 $ 599,999,999
Class VII $ 400,000,000 $ 499,999,999
Class VIII $ 300,000,000 $ 399,999,999
Class IX $ 200,000,000 $ 299,999,999
Class X $ -0- $ 199,999,999
The assessed valuation of property, all classes, that shall be
used as the base to determine the class of a county shall be the
assessed valuation of property, all classes, of the county as
certified by the county assessor, state auditor and county clerk
prior to the twenty-ninth day of March, one thousand nine hundred
ninety-six.
Prior to the twenty-ninth day of March, one thousand nine
hundred ninety-eight, and each second year thereafter, the county
commission of each county, shall determine if the assessed
valuation of property, all classes, of the county, as certified by
the county assessor, state auditor and county clerk is within the
minimum and maximum limits of a class above or below the class in
which the county then is. If the county commission so determines,
it shall record the new classification of the county with the state
auditor and state tax commissioner and record its action on its
county commission record.
The classification of each county shall be subject to review by the state tax commissioner. He shall determine if the
classification of each county is correct based on the final
assessed valuation of property, all classes, certified to him by
the county assessor, state auditor and county clerk. If he finds
that a county is incorrectly classified, he shall notify the county
commission of that county promptly of his finding and in any case
shall notify the county prior to the thirtieth day of June of that
current fiscal year. Any county commission so notified shall
correct its classification immediately and make any necessary
corrections in the salaries of its elected county officials for the
next fiscal year.
Notwithstanding the provisions of this article, whenever any
other provision of this code refers to classifications of counties
for purposes of imposing any right, duty or responsibility, the
classification system set forth in subsection (a) of this section
shall be utilized for determining the classification of a
particular county.
§7-7-4. Compensation of elected county officials and county
commissioners for each class of county; effective date.
(a) (1) All county commissioners shall be paid compensation
out of the county treasury in amounts and according to the schedule
hereafter set forth for each class of county as determined by the provisions of section three of this article:
Provided, That as to
any county having a tribunal in lieu of a county commission, the
county commissioners of the county may be paid less than the
minimum compensation limits of the county commission for the
particular class of such county.
Class I$20,000
Class II$15,500
Class III$14,000
Class IV$10,000
Class V$ 7,000
Class VI$ 4,000
The compensation hereinabove provided shall be paid on and
after the first day of January, one thousand nine hundred eighty-
five, to each county commissioner. Within each county, every
county commissioner whose term of office commenced prior to the
first day of January, one thousand nine hundred eighty-five, shall
receive the same annual compensation as commissioners commencing a
term of office on or after that date by virtue of the new duties
imposed upon county commissioners pursuant to the provisions of
chapter fifteen, acts of the Legislature, first extraordinary
session, one thousand nine hundred eighty-three.
(2) For the purpose of determining the compensation to be paid to the elected county officials of each county, the following
compensations for each county office by class are hereby
established and shall be used by each county commission in
determining the compensation of each of their county officials
other than compensation of members of the county commission:
CountyCircuitProsecuting
SheriffClerkClerkAssessorAttorney
Class I$24,200$31,300$31,300$24,200$41,500
Class II$24,200$28,000$28,000$24,200$39,500
Class III$24,200$28,000$28,000$24,200$30,000
Class IV$22,300$24,000$24,000$22,300$26,500
Class V$20,400$22,000$22,000$20,400$23,500
Class VI$17,200$17,200$17,200$17,200$17,000
Any county clerk, circuit clerk, joint clerk of the county
commission and circuit court, if any, county assessor, sheriff and
prosecuting attorney of a Class I county, any assessor of a Class
II and Class III county, any sheriff of a Class II and Class III
county and any prosecuting attorney of a Class II county shall
devote full time to his or her public duties to the exclusion of
any other employment:
Provided, That any public official, whose
term of office begins when his or her county's classification
imposes no restriction on his or her outside activities, shall not be restricted on his or her outside activities during the remainder
of the term for which he or she is elected. The compensation
hereinabove provided shall be paid on and after the first day of
January, one thousand nine hundred eighty-five, to each elected
county official.In the case of a county that has a joint clerk
of the county commission and circuit court, the compensation of the
joint clerk shall be fixed in an amount twenty-five percent higher
than the compensation would be fixed for the county clerk if it had
separate offices of county clerk and circuit clerk.
The Legislature finds as a fact that the duties imposed upon
county clerks by the provisions of chapter sixty-four, acts of the
Legislature, regular session, one thousand nine hundred eighty-two,
and by chapter fifteen, acts of the Legislature, first
extraordinary session, one thousand nine hundred eighty-three,
constitute new and additional duties for county clerks and as such
justify the additional compensation provided in this section
without violating the provisions of section thirty-eight, article
VI of the Constitution of West Virginia.
The Legislature further finds as a fact that the duties
imposed upon circuit clerks by the provisions of chapters sixty-one
and one hundred eighty-two, acts of the Legislature, regular
session, one thousand nine hundred eighty-one, and by chapter sixty, acts of the Legislature, regular session, one thousand nine
hundred eighty-three, constitute new and additional duties for
circuit clerks and as such justify the additional compensation
provided by this section without violating the provisions of
section thirty-eight, article VI of the Constitution of West
Virginia.
(b) Prior to the primary election in the year one thousand
nine hundred ninety-two, and for the fiscal year beginning on the
first day of July, one thousand nine hundred ninety-two, or for any
subsequent fiscal year if the approval set out herein is not
granted for any fiscal year, and at least thirty days prior to the
meeting to approve the county budget, the commission shall provide
notice to the public of the date and time of the meeting and that
the purpose of the meeting of the county commission is to decide
upon their budget certification to the tax department. Upon
submission by the county commission to the chief inspector division
of the department of tax and revenue of a proposed annual budget
which contains anticipated receipts into the county's general
revenue fund, less anticipated moneys from the unencumbered fund
balance, equal to anticipated receipts into the county's general
revenue fund, less anticipated moneys from the unencumbered fund
balance and any federal or state special grants, for the immediately preceding fiscal year, plus such additional amount as
is necessary for payment of the increases in the salaries set out
herein and related employment taxes over that paid for the
immediately preceding fiscal year, and upon approval thereof by the
chief inspector, which approval shall not be granted for any
proposed annual budget containing anticipated receipts which are
unreasonably greater or lesser than that of the immediately
preceding fiscal year, for the purpose of determining the
compensation to be paid to the elected county officials of each
county office by class are hereby established and shall be used by
each county commission in determining the compensation of each of
their county officials:
Provided, That as to any county having a
tribunal in lieu of a county commission, the county commissioners
of the county may be paid less than the minimum compensation limits
of the county commission for the particular class of the county.
COUNTY COMMISSIONERS
Class I$24,000
Class II$18,600
Class III$16,800
Class IV$12,000
Class V$ 8,400
If the approval set out hereinabove is granted, the compensation hereinabove provided shall be paid on and after the
first day of January, one thousand nine hundred ninety-three, to
each county commissioner. Within each county, every county
commissioner shall receive the same annual compensation by virtue
of the new duties imposed upon county commissioners pursuant to the
provisions of chapter one hundred seventy-two, acts of the
Legislature, second regular session, one thousand nine hundred
ninety, and chapter five, acts of the Legislature, third
extraordinary session, one thousand nine hundred ninety.
OTHER ELECTED OFFICIALS
CountyCircuitProsecuting
SheriffClerkClerk AssessorAttorney
Class I$29,040$37,560$37,560$29,040$59,500
Class II$29,040$33,600$33,600$29,040$59,500
Class III$29,040$33,600$33,600$29,040$36,000
Class IV$26,760$28,800$28,800$26,760$31,800
Class V$24,480$26,400$26,400$24,480$28,200
Class VI$24,480$26,400$26,400$24,480$28,200
Any county clerk, circuit clerk, joint clerk of the county
commission and circuit court, if any, county assessor, sheriff and
prosecuting attorney of a Class I county, any assessor of a Class
II and Class III county, any sheriff of a Class II and Class III county and any prosecuting attorney of a Class II county shall
devote full time to his or her public duties to the exclusion of
any other employment:
Provided, That any public official, whose
term of office begins when his or her county's classification
imposes no restriction on his or her outside activities, shall not
be restricted on his or her outside activities during the remainder
of the term for which he or she is elected. If the approval set
out hereinabove is granted, the compensation hereinabove provided
shall be paid on and after the first day of January, one thousand
nine hundred ninety-three, to each elected county official.
In the case of a county that has a joint clerk of the county
commission and circuit court, the compensation of the joint clerk
shall be fixed in an amount twenty-five percent higher than the
compensation would be fixed for the county clerk if it had separate
offices of county clerk and circuit clerk.
Prior to the primary election in the year one thousand nine
hundred ninety-two, in the case of a Class III, Class IV or Class
V county which has a part-time prosecuting attorney, the county
commission may find that such facts and circumstances exist that
require the prosecuting attorney to devote full time to his or her
public duties for the four-year term, beginning the first day of
January, one thousand nine hundred ninety-three. If the county commission makes such a finding, it may by proper order adopted and
entered, require the prosecuting attorney who takes office on the
first day of January, one thousand nine hundred ninety-three, to
devote full time to his or her public duties and the county
commission shall then compensate said prosecuting attorney at the
same rate of compensation as that of a prosecuting attorney in a
Class II county.For any county: (1) Which on and after the
first day of July,one thousand nine hundred ninety-four, is
classified as a Class II county; and (2) which prior to such date
was classified as a Class III, Class IV or Class V county and
maintained a part-time prosecuting attorney, the county commission
may elect to maintain the prosecuting attorney as a part-time
prosecuting attorney:
Provided, That prior to the first day of
January, one thousand nine hundred ninety-six, the county
commission shall make a finding, by proper order and entered,
whether to maintain a full-time or part-time prosecuting attorney.
The part-time prosecuting attorney shall be compensated at the same
rate of compensation as that of a prosecuting attorney in the class
for the county prior to being classified as a Class II county.
(c) Prior to the primary election in the year one thousand
nine hundred ninety-six, and for the fiscal year beginning on the
first day of July, one thousand nine hundred ninety-six, or for any subsequent fiscal year if the approval set out herein is not
granted for any fiscal year, and at least thirty days prior to the
meeting to approve the county budget, the commission shall provide
notice to the public of the date and time of the meeting and that
the purpose of the meeting of the county commission is to decide
upon their budget certification to the tax department. Upon
submission by the county commission to the chief inspector division
of the department of tax and revenue of a proposed annual budget
which contains anticipated receipts into the county's general
revenue fund, less anticipated moneys from the unencumbered fund
balance, equal to anticipated receipts into the county's general
revenue fund, less anticipated moneys from the unencumbered fund
balance and any federal or state special grants, for the fiscal
year beginning the first day of July, one thousand nine hundred
ninety-six, plus such additional amount as is necessary for payment
of the increases in the salaries set out herein and related
employment taxes over that paid for the immediately preceding
fiscal year, and upon approval thereof by the chief inspector,
which approval shall not be granted for any proposed annual budget
containing anticipated receipts which are unreasonably greater or
lesser than that of the immediately preceding fiscal year for the
purpose of determining the compensation to be paid to the elected county officials of each county office by class are hereby
established and shall be used by each county commission in
determining whether county revenues are sufficient to pay the
compensation mandated herein for their county officials:
Provided,
That as to any county having a tribunal in lieu of a county
commission, the county commissioners of the county may be paid less
than the minimum compensation limits of the county commission for
the particular class of the county:
Provided, however,That should
there be an insufficient projected increase in revenues to pay the
compensation and related employment taxes mandated herein, then the
compensation of that county's elected officials shall remain at the
level in effect at the time certification was sought.
COUNTY COMMISSIONERS
Class I$ 28,000
Class II$ 27,500
Class III$ 27,000
Class IV$ 26,500
Class V$ 26,000
Class VI$ 21,500
Class VII$ 21,000
Class VIII$ 19,000
Class IX$ 18,500
Class X$ 15,000
The compensation hereinabove provided shall be paid on and
after the first day of January, one thousand nine hundred
ninety-seven, to each county commissioner. Within each county,
every county commissioner whose term of office commenced prior to
or on or after the first day of January, one thousand nine hundred
ninety- seven, shall receive the same annual compensation by virtue
of legislative findings of extra duties as set forth in section one
of this article.
For the purpose of determining the compensation to be paid to
the elected county officials of each county, the following
compensations for each county office by class are hereby
established and shall be used by each county commission in
determining the compensation of each of their county officials
other than compensation of members of the county commission:
OTHER ELECTED OFFICIALS
CountyCircuitProsecuting
SheriffClerkClerkAssessorAttorney
Class I$34,000$42,000$42,000$34,000$76,000
Class II$33,500$41,500$41,500$33,500$74,000
Class III$33,250$40,500$40,500$33,250$72,000
Class IV$33,000$40,250$40,250$33,000$70,000
Class V$32,750$40,000$40,000$32,750$68,000
Class VI$32,500$37,500$37,500$32,500$45,000
Class VII$32,250$37,000$37,000$32,250$43,000
Class VIII $32,000$36,500$36,500$32,000$41,000
Class IX$31,750$36,000$36,000$31,750$38,000
Class X$29,000$32,000$32,000$29,000$35,000
The compensation hereinabove provided shall be paid on and
after the first day of January, one thousand nine hundred
ninety-seven, to each elected county official. Any county clerk,
circuit clerk, joint clerk of the county commission and circuit
court, if any, county assessor or sheriff of a Class I through
Class V county, inclusive, any assessor or any sheriff of a Class
VI through Class IX county, inclusive, shall devote full time to
his or her public duties to the exclusion of any other employment:
Provided, That any public official, whose term of office begins
when his or her county's classification imposes no restriction on
his or her outside activities, shall not be restricted on his or
her outside activities during the remainder of the term for which
he or she is elected.
In the case of a county that has a joint clerk of the county
commission and circuit court, the compensation of the joint clerk
shall be fixed in an amount twenty-five percent higher than the compensation would be fixed for the county clerk if it had separate
offices of county clerk and circuit clerk.
Any prosecuting attorney of a Class I through Class V county,
inclusive, shall devote full time to his or her public duties to
the exclusion of any other employment:
Provided, That any county
which under the prior provisions of this section was classified as
a Class II county and elected to maintain a part-time prosecutor
may continue to maintain a part-time prosecutor, until such time as
the county commission, on request of the part-time prosecutor,
approves and makes a finding, by proper order entered, that the
prosecuting attorney shall devote full time to his or her public
duties. The county commission shall then compensate said
prosecuting attorney at the same rate of compensation as that of a
prosecuting attorney in a Class V county:
Provided, however, That
any county which under the prior provisions of this section was
classified as a Class II county and which did not elect to maintain
a part-time prosecutor shall maintain a full-time prosecuting
attorney and shall compensate said prosecuting attorney at the same
rate of compensation as that of a prosecuting attorney in a Class
V county:
Provided further, That, until the first day of January,
two thousand one, when a vacancy occurs in the office of
prosecuting attorney prior to the end of a term, the county commission of a Class IV or Class V county may elect to allow the
position to become part time for the end of that term, and
thereafter the position of prosecuting attorney shall become full
time.
§7-7-6b. Additional compensation of assessors according to county
classification.
For the purpose of determining the additional compensation to
be paid to the county assessor of each county for the additional
duties provided by section six-a of this article, the following
compensations for each county assessor by class, as provided in
section three of this article, are hereby established and shall be
used by each county commission in determining the compensation of
each county assessor; for assessors in Class I - V counties,
inclusive, fifteen thousand dollars; for assessors in Class VI and
VII counties, ten thousand dollars; for assessors in Class VIII and
IX counties, nine thousand dollars; for assessors in Class X
counties, six thousand five hundred dollars.
Notwithstanding this section or any other section of the code
to the contrary, in no event shall the additional compensation paid
to the county assessors for performance of additional duties as
provided in section six-a of this article be less than the
additional compensation such county assessors received on the first day of January, one thousand nine hundred seventy-six.
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-17. Sheriff's commission for collection.
After the sheriff has collected eighty-five percent of the
combined total of all taxes assessed on real and personal property,
he shall, in addition to the salary and compensation now authorized
by law, be allowed a commission as follows: Two and one-half
percent on the remainder of the taxes actually collected up to
ninety percent of the combined total of all taxes assessed on real
and personal property, three and one-half percent of the remainder
collected above ninety percent and up to ninety-five percent of the
combined total of all taxes assessed on real and personal property,
and five percent on the remainder of taxes collected above
ninety-five percent of the combined total of all taxes assessed on
real and personal property. In all cases the taxes collected on
which any commission shall be paid will be exclusive of interest
and charges thereon, if the collection be made before the
delinquent list has been approved by the county commission:
Provided, That the total amount of commissions paid to any sheriff
shall not exceed the sum of fifteen thousand dollars in any one
year. The commission so allowed shall be determined by the county commission and charged against the various funds for which the
taxes are collected.