H. B. 2302
(By Delegate Gillespie)
[Introduced March 3, 1997; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact sections sixteen and seventeen,
article eight, chapter eleven of the code of West Virginia,
one thousand nine hundred thirty-one, as amended, all
relating to taxation; levies; provisions for orders and
election for increased levies; limiting moneys received;
mandating that levy elections be held for specific purpose;
and requiring special levy election specific language.
Be it enacted by the Legislature of West Virginia:
That sections sixteen and seventeen, article eight, chapter
eleven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted, all to read as
follows:
ARTICLE 8. LEVIES.
§11-8-16. What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds.
A local levying body may provide for an election to increase
the levies,
only if petitioned by at least twenty percent of the
qualified voters in the district, county or municipality, as the
case may be, by entering on its record of proceedings an order
setting forth:
(1) The purpose for which additional funds are needed;
(2) The amount for each purpose;
(3) The total amount needed;
(4) The separate and aggregate assessed valuation of each
class of taxable property within its jurisdiction;
(5) The proposed additional rate of levy in cents on each
class of property;
(6) (4) The proposed number of years, not to exceed three,
to which the additional levy applies, except that in the case of
county boards of education the proposed number of years shall
not exceed five;
(7) (5) The fact that the local levying body will or will
not issue bonds, as provided by this section, upon approval of
the proposed increased levy.
The local levying body shall submit to the voters within
their political subdivision, the question of the additional levy
at either a general or special election. If at least sixty
percent of the voters cast their ballots in favor of the additional levy, the county commission or municipality may
impose the additional levy. If at least a majority of voters
cast their ballot in favor of the additional levy, the county
board of education may impose the additional levy:
Provided,
That any additional levy adopted by the voters, including any
additional levy adopted prior to the effective date of this
section, shall be the actual number of cents per each one hundred
dollars of value set forth in the ballot provision, which number
shall may not exceed the maximum amounts prescribed in this
section, regardless of the rate of regular levy then or currently
in effect, unless
such the rate of additional special levy is
reduced in accordance with the provisions of section six-g of
this article or otherwise changed in accordance with the
applicable ballot provisions. For county commissions, this levy
shall may not exceed a rate greater than seven and fifteen
hundredths cents for each one hundred dollars of value for Class
I properties, and for Class II properties a rate greater than
twice the rate for Class I properties, and for Class III and IV
properties a rate greater than twice the rate for Class II
properties. For municipalities, this levy
shall may not exceed
a rate greater than six and twenty-five hundredths cents for each
one hundred dollars of value for Class I properties, and for
Class II properties a rate greater than twice the rate for Class
I properties, and for Class III and IV properties a rate greater than twice the rate for Class II properties. For county boards
of education, this levy
shall may not exceed a rate greater than
twenty-two and ninety-five hundredths cents for each one hundred
dollars of value for Class I properties, and for Class II
properties a rate greater than twice the rate for Class I
properties, and for Class III and IV properties a rate greater
than twice the rate for Class II properties.
Levies authorized by this section
shall may not continue
for more than three years in the case of county commissions and
municipalities and five years in the case of county boards of
education without resubmission to the voters.
The amount of money that a levying body can receive from
levies authorized by this section is limited to the amount of
money it originally requested under a levy authorized by this
section. Levies authorized by this section shall be for specific
purposes and may not be used for general budget funding.
Upon approval of an increased levy as provided by this
section, a local levying body may immediately issue bonds in an
amount not exceeding the amount of the increased levy plus the
total interest thereon, but the term of the bonds
shall may not
extend beyond the period of the increased levy.
Insofar as they might concern the issuance of bonds as
provided for in this section, the provisions of sections three
and four, article one, chapter thirteen of this code
shall may not apply:
Provided, That nothing contained in this section
shall conflict with the provisions of article X, section 8 of the
constitution of West Virginia.
§11-8-17. Special levy elections; notices; election officers;
conduct of election; supplies; canvass of returns;
form of ballot.
The local levying body shall publish a notice, calling the
election, as a Class II-O legal advertisement in compliance with
the provisions of article three, chapter fifty-nine of this code,
and the publication area for
such the publication shall be the
territory in which the election is held.
Such The notice shall
be so published within fourteen consecutive days next preceding
the election. All the provisions of the law concerning general
elections shall apply so far as they are practicable, except as
follows: Where a special election is held, the local levying
body, having due regard to the minimum expense involved, shall
determine the number of election officials necessary to properly
conduct
said that election, which number shall in no case be less
than three commissioners and two clerks, and shall appoint the
same and fix and pay their compensation, but otherwise the
election officials shall be such as are appointed to serve with
respect to the general election held at the same time. The local
levying body, however, shall provide the election supplies
necessary for
such the election and shall canvass the returns thereof. A separate ballot shall be used at a levy election
held in connection with any other election. The ballot shall be
entitled: "Special election to authorize additional levies for
the year(s) ____________ and for the purpose of _____________
according to the order of the __________________ entered on the
___ day of __________."
The additional levy shall be on Class I property __________
cents; on Class II property ___________ cents; on Class III
property (if any) ___________ cents; on Class IV property (if
any) ___________ cents.
The ballot shall also include specific language which
informs the voters of the intent of the levy call, including, but
not limited to, what is requested and how much each request will
cost.
NOTE: The purpose of this bill is to redefine the
requirements for the content of an order for election to increase
levies; to provide that election for increased levies may only be
held upon petition by 20% of the qualified voters in the
district, county or municipality; that the amount of money
received from levies by a levying body is limited to the amount
originally requested. The bill also mandates that additional or
excess levies must be dedicated to a specific purpose and cannot
be used for general funding. The bill requires that the ballot
for a special levy include specific language outlining the intent
of the call and how the levy money will be spent.
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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