(a) Beginning in the calendar year 2005, and for each calendar year after that, salaries for each of the state Constitutional officers are as follows:

(1) The salary of the Governor is $95,000 per year;

(2) The salary of the Attorney General is $80,000 per year;

(3) The salary of the Auditor is $75,000 per year;

(4) The salary of the Secretary of State is $70,000 per year;

(5) The salary of the Commissioner of Agriculture is $75,000 per year; and

(6) The salary of the state Treasurer is $75,000 per year.

(b) Notwithstanding the provisions of subsection (a) of this section, beginning in the calendar year 2009, and for each calendar year thereafter, salaries for each of the state Constitutional officers shall be as follows:

(1) The salary of the Governor shall be $150,000 per year;

(2) The salary of the Attorney General shall be $95,000 per year;

(3) The salary of the Auditor shall be $95,000 per year;

(4) The salary of the Secretary of State shall be $95,000 per year;

(5) The salary of the Commissioner of Agriculture shall be $95,000 per year; and

(6) The salary of the state Treasurer shall be $95,000 per year.

(c) Notwithstanding the provisions of subsection (b) of this section, beginning in the calendar year 2025, and for each calendar year thereafter, salaries for each of the state Constitutional officers shall be as follows:

(1) The salary of the Governor shall be $200,000 per year;

(2) The salary of the Attorney General shall be $150,000 per year;

(3) The salary of the Auditor shall be $150,000 per year;

(4) The salary of the Secretary of State shall be $150,000 per year;

(5) The salary of the Commissioner of Agriculture shall be $150,000 per year; and

(6) The salary of the state Treasurer shall be $150,000 per year.

CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.

ARTICLE 7. COMPENSATION OF ELECTED COUNTY OFFICIALS.

§7-7-4. Compensation of elected county officials and county commissioners for each class of county; effective date.

(1) The increased salaries to be paid to the county commissioners and the other elected county officials described in this section on and after July 1, 2014, and on and after July 1, 2022, are set out in subsections (5) and (7) of this section. Every county commissioner and elected county official in each county, whose term of office commenced prior to or on or after July 1, 2014, shall receive the same annual salary by virtue of legislative findings of extra duties as set forth in §7-7-1 of this code.

(2) Before the increased salaries, as set out in subsections (5) and (7) of this section, are paid to the county commissioners and the elected county officials, the following requirements must be met:

(A) The Auditor has certified that the fiscal condition of the county, considering costs, revenues, liabilities, and significant trends of the same; maintenance standards; and the commitment to the provision of county services has sufficiently improved over the previous fiscal years so that there exists an amount sufficient for the payment of the increase in the salaries set out in subsections (5) and (7) of this section and the related employment taxes: Provided, That the Auditor may not provide the certification for the payment of the increase in the salaries where any proposed annual county budget contains anticipated receipts which are unreasonably greater or lesser than that of the previous year. For purposes of this subsection, the term “receipts” does not include unencumbered fund balance or federal or state grants: Provided, however, That the Auditor shall not be held liable for relying upon information and data provided by a county commission in assessing the county’s fiscal condition or a proposed annual county budget; and

(B) Each county commissioner or other elected official described in this section in office on the effective date of the increased salaries provided by this section who desires to receive the increased salary shall have prior to that date filed in the office of the clerk of the county commission his or her written request for the salary increase. The salary for the person who holds the office of county commissioner or other elected official described in this section who fails to file the written request as required by this subdivision shall be the salary for that office in effect immediately prior to the effective date of the increased salaries provided by this section until the person vacates the office or his or her term of office expires, whichever first occurs.

Any request for a salary increase shall use the following language:

I, [name of office holder], the duly elected [name of office] in and for the County of [name of county], West Virginia, do hereby request a salary increase pursuant to W. Va. Code §7-7-4 of this code, as amended. This salary increase is effective July 1, 2014.

[Signature of office holder]

[Date]

(3) If the Auditor has failed to certify that there is an amount sufficient for the payment of the increase in the salaries and the related employment taxes pursuant to this section, then the salaries of that county’s elected officials and commissioners shall remain at the level in effect at the time certification was sought.

(4) In any county having a tribunal in lieu of a county commission, the county commissioners of that county may be paid less than the minimum salary limits of the county commission for that particular class of the county.

(5) Prior to July 1, 2014:

COUNTY COMMISSIONERS

Class I $36,960

Class II $36,300

Class III $35,640

Class IV $34,980

Class V $34,320

Class VI $28,380

Class VII $27,720

Class VIII $25,080

Class IX $24,420

Class X $19,800

After June 30, 2014:

COUNTY COMMISSIONERS

Class I $41,395

Class II $40,656

Class III $39,917

Class IV $39,178

Class V $38,438

Class VI $31,786

Class VII $31,046

Class VIII $28,090

Class IX $27,350

Class X $22,176

After June 30, 2022:

COUNTY COMMISSIONERS

Class I $45,535

Class II $44,722

Class III $43,909

Class IV through Class X $43,096

(6) For the purpose of determining the salaries to be paid to the elected county officials of each county, the salaries for each county office by class, set out in subsection (7) of this section, are established and shall be used by each county commission in determining the salaries of each of their county officials other than salaries of members of the county commission.

(7) Prior to July 1, 2014:

OTHER ELECTED OFFICIALS

County Circuit Prosecuting

Sheriff Clerk Clerk Assessor Attorney

Class I $44,880 $55,440 $55,440 $44,880 $96,600

Class II $44,220 $54,780 $54,780 $44,220 $94,400

Class III $43,890 $53,460 $53,460 $43,890 $92,200

Class IV $43,560 $53,154 $53,154 $43,560 $90,000

Class V $43,230 $52,800 $52,800 $43,230 $87,800

Class VI $42,900 $49,500 $49,500 $42,900 $59,400

Class VII $42,570 $48,840 $48,840 $42,570 $56,760

Class VIII $42,240 $48,180 $48,180 $42,240 $54,120

Class IX $41,910 $47,520 $47,520 $41,910 $50,160

Class X $38,280 $42,240 $42,240 $38,280 $46,200

After June 30, 2014:

OTHER ELECTED OFFICIALS

County Circuit Prosecuting

Sheriff Clerk Clerk Assessor Attorney

Class I $50,266 $62,093 $62,093 $50,266 $108,192

Class II $49,526 $61,354 $61,354 $49,526 $105,728

Class III $49,157 $59,875 $59,875 $49,157 $103,264

Class IV $48,787 $59,532 $59,532 $48,787 $100,800

Class V $48,418 $59,136 $59,136 $48,418 $98,336

Class VI $48,048 $55,440 $55,440 $48,048 $66,528

Class VII $47,678 $54,701 $54,701 $47,678 $63,571

Class VIII $47,309 $53,962 $53,962 $47,309 $60,614

Class IX $46,939 $53,222 $53,222 $46,939 $56,179

Class X $42,874 $47,309 $47,309 $42,874 $51,744

After June 30, 2022:

OTHER ELECTED OFFICIALS

County Circuit Prosecuting

Sheriff Clerk Clerk Assessor Attorney

Class I $71,793 $68,302 $68,302 $71,793 $119,011

Class II $70,979 $67,489 $67,489 $70,979 $116,301

Class III $70,573 $65,863 $65,863 $70,573 $113,590

Class IV through Class X $70,166 $65,485 $65,485 $70,166 $110,880

(8) Any county clerk, circuit clerk, county assessor, prosecuting attorney, 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 may not be restricted on his or her outside activities during the remainder of the term for which he or she is elected.

§7-7-6a. ~~assessors; additional compensation; additional~~ Additional duties of assessors.

In addition to the salary or compensation provided elsewhere in this article, the county commission of each county shall pay to the assessor, on an annual basis, on and after July 1, 1977, additional compensation in accordance with the provisions of this section and section six-b of this article for such additional duties required of him the assessor by this section.

~~To receive such additional compensation, the~~ The following duties are hereby imposed upon every assessor of this state:

(1) He or she shall annually complete a sales ratio analysis in a manner prescribed by the State Tax Commissioner.

(2) He or she shall present to the Tax Commissioner a list of real property transfers of the prior assessment year by December first annually.

(3) He or she shall on or before December 1 of each year supply a list of new construction and improvements exceeding $1,000 of the previous assessment year on forms prescribed by the State Tax Commissioner.

(4) He or she shall on or before December 1 of each year supply a list of new businesses added to the assessment rolls and businesses that have discontinued operations in the previous assessment year and been removed from the assessment rolls.

(5) He or she shall provide assistance to the Tax Commissioner to disseminate information with respect to the taxation, classification and valuation of nonutility and public utility property to the end that all property shall be more equally and uniformly assessed throughout the state.

(6) He or she shall annually assist the Tax Commissioner in determining the current use of such real property in his or her county as the Tax Commissioner may require to accomplish a uniform appraisal and assessment of real property.

The duties hereinbefore listed must be substantially completed by the assessor no later than November 1 of each year, and each assessor shall certify to the Tax Commissioner that he or she has substantially completed such duties in accordance with requirements of the Tax Commissioner. If at this time there has been substantial completion of the above duties to the satisfaction of the Tax Commissioner, the Tax Commissioner shall, but no later than November 15 of each year, certify to the county commission that the assessor has substantially performed these duties, and is entitled to the remuneration provided for in section six-b of this article.

§7-7-6b. Additional compensation of assessors according to county classification.