H. B. 2097
(By Delegate Faircloth)
[Introduced January 14, 1998
; referred to the
Committee on Political Subdivisions.]
A BILL to amend and reenact section seven, article twenty,
chapter seven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to requiring
that before any taxes or fees can be enacted by a county for
county development, it must first be voted upon by the
qualified voters within a county; providing that proceeds
may only be used for capital improvements and
infrastructure; and prohibiting the expenditure of more than
twenty percent of the proceeds on any one capital
improvement area.
Be it enacted by the Legislature of West Virginia:
That section seven, article twenty, chapter seven of the
code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 20. FEES AND EXPENDITURES FOR COUNTY DEVELOPMENT.
§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
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 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, 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 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 fee a levy on the ballot has been given by
publication of Class II legal advertisement and publication area
shall be the county where such 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 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.
(b) In determining a proportionate share of capital
improvements and public services costs, the following factors
shall 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 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 development
benefits some public purpose, such as providing affordable
housing and creating or retaining employment in the community.
(d) The proceeds from the tax or fee imposed under this
article shall only be used for capital improvements: Provided,
That no more than twenty percent of the proceeds shall be used
for any one capital improvement area.
NOTE: The purpose of this bill is to require that before any taxes or fees can be enacted by a county for county development,
it must first be voted upon by the qualified voters within a
county; providing that proceeds may only be used for capital
improvements and infrastructure; and prohibiting the expenditure
of more than twenty percent of the proceeds on any one capital
improvement area.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that
would be added.
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