H. B. 2383
(By Delegate Gillespie)
[Introduced January 14, 1998; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact sections six-g, 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; effect on special levy
rates when appraisal results in tax revenue increase; what
the order for election to increase levies is to show;
providing when an election for increased levies may be held;
limiting amount of money received from levies by levying
body to amount originally authorized; public hearings;
increased or additional levies; providing that levies be
for a specific purpose and not to be used for general budget
funding; and special levy elections specific language.
Be it enacted by the Legislature of West Virginia:
That sections six-g, 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.
§11-8-6g. Effect on special levy rates when appraisal results
in tax revenue increase; public hearings.
(a) Until the first day of July, one thousand nine hundred
ninety-five, as to any special levy in effect prior to that date,
and notwithstanding any other provision of law to the contrary,
where any annual appraisal, triennial appraisal or general
valuation of property would produce an assessment that would
cause an increase of four percent or more in the total projected
property tax revenues that would be realized were the special
levy rates then in effect by the county commission, the
municipalities or the county board of education to be imposed,
the local levying body shall comply with subsection (b) of this
section and may reduce the rate of special levy in accordance
with the provisions of subsection (d) of this section until the
first day of July, one thousand nine hundred ninety-five. After
the first day of July, one thousand nine hundred ninety-five,
each levying body shall adopt only the levy rate which is
specified and approved in the levy ballot:
Provided, That if the
special levy ballot provision authorizes the levying body to reduce the rate of special levy,
such the rate may be reduced in
accordance with the special levy ballot provision.
An additional appraisal or valuation due to new construction
or improvements to existing real property, including beginning
recovery of natural resources, and newly acquired personal
property
shall may not be an annual appraisal or general
valuation within the meaning of this section, nor shall the
assessed value of
such the improvements be included in
calculating the new tax levy for purposes of this section.
(b) Any local levying body projected to realize
such an
increase greater than four percent shall conduct a public hearing
no later than the twentieth day of March in the years one
thousand nine hundred ninety-four and one thousand nine hundred
ninety-five, which hearing may be held at the same time and place
as the annual budget hearing. Notice of the public hearing and
the meeting in which the levy rate shall be on the agenda shall
be given at least seven days before the date for each public
hearing by the publication of a notice in at least one newspaper
of general circulation in
such the county or municipality:
Provided, That a Class IV town or village as defined in section
two, article one, chapter eight of this code, in lieu of the
publication notice required by this subsection, may post no less
than four notices of each public hearing, which posted notices shall contain the information required by the publication notice
and which shall be in available, visible locations including the
town hall.
In the year one thousand nine hundred ninety-eight
and the years thereafter, the notice shall be given at least
sixty days before the date of the last of the public hearings.
The notice shall be at least the size of one-eighth page of a
standard size newspaper or one-fourth page of a tabloid size
newspaper, and the headline in the advertisement shall be in a
type no smaller than twenty-four point. The publication notice
shall be placed outside that portion, if any, of the newspaper
reserved for legal notices and classified advertisements and
shall also be published as a Class II-O legal advertisement in
accordance with the provisions of article three, chapter
fifty-nine of this code. The publication area is the county.
The notice shall be in the following form and contain the
following information, in addition to
such other information as
the local governing body may elect to include:
HEARING REGARDING SPECIAL LEVY RATES
The (name of the local levying body) hereby gives notice
that the special levy rate imposed by the (local levying body)
causes an increase in property tax revenues due to increased
valuations.
1. Appraisal/Assessment Increase: Total assessed value of property, excluding additional assessments due to new or improved
property, exceeds last year's total assessed value of property by
............ percent.
2. Current Year's Revenue Produced Under Special Levy:
3. Projected Revenue Under Special Levy for Next Tax Year:
4. Revenue Projected from New Property or Improvements:
$.......
5. General areas in which new revenue is to be allocated:
A public hearing on the issue of special levy rates will be
held on (date and time) at (meeting place). A decision regarding
the special levy rate will be made on (date and time) at (meeting
place).
Notwithstanding any other provision of this subsection to
the contrary, for the year one thousand nine hundred ninety-three
only, any local levying body required to conduct a public hearing
due to a four-percent increase as set forth in this subsection
projected for the next fiscal year shall hold the public hearing
prior to the sixth day of May, shall only be required to publish
a Class I legal advertisement in accordance with the provisions
of article three, chapter fifty-nine of this code, and need not
provide
such the notice at least seven days before the date of
the hearing as required in this subsection:
Provided, That a
Class IV town or village may provide notice as otherwise set forth in this subsection:
Provided, however, That any public
hearings held pursuant to the provisions of this section in the
year one thousand nine hundred ninety-three, prior to the
effective date of this section are hereby ratified and confirmed
as having full force and effect:
Provided further, That no
county commission or municipality shall be required to hold a
public hearing as required by this section during the year one
thousand nine hundred ninety-three, for the fiscal year one
thousand nine hundred ninety-four.
(c) Beginning in the year one thousand nine hundred
ninety-eight and the years thereafter, from the date of the
public notice through the date of the last scheduled public
hearing, the local levying body shall receive written comments to
the intended special levy. After the minimum period of sixty
days following the public notice of hearings, the local levying
body, shall hold not less than four public hearings at various
locations in the area and jurisdiction of the local levying body,
during which hearings the general public and affected citizenry
shall have the opportunity to have questions and objections to
the proposed special levy answered and to have their views made
part of the public record in the manner provided in subsection
(d) of this section. If, after receipt of written comments and
the public hearings, the local levying body makes any changes in the proposed special levy, it shall make a public announcement of
that change not less than thirty days prior to its vote on the
special levy. The affected citizenry may submit written comments
on any such changes.
(c) (d) All hearings are open to the public, and the local
levying body shall permit persons desiring to be heard an
opportunity to present oral testimony within such reasonable time
limits as are determined by the governing body. A decision
regarding the special levy rate shall be made within ten days of
the hearing.
(d) (e) For the fiscal years beginning on the first day of
July, one thousand nine hundred ninety-three, ninety-four and
ninety-five, as to any special levy in effect prior to the first
day of July, one thousand nine hundred ninety-five, a local
levying body may reduce the rate of the special levy for all
classes of property for the forthcoming tax year so as to cause
such the rate of special levy to produce no more than one hundred
four percent of the previous year's projected property tax
revenues from extending
such the special levy rates or
such the
lesser reduction the local levying body considers adequate:
Provided, That no levying body shall reduce any special levy if
such the levy rate has been covenanted or otherwise dedicated and
is necessary to the payment of bonds or other obligations existing as of the effective date of this section:
Provided,
however, That nothing contained in this subsection shall be
construed to limit the reduction of the levy rate when the terms
of the special levy permit a lower reduction:
Provided further,
That this provision
shall may not restrict the ability of a local
levying body to enact excess levies as authorized under existing
statutory or constitutional provisions.
(e) (f) If any provision of this section is held invalid,
such the invalidity
shall will not affect other provisions or
applications of this section which can be given effect without
the invalid provision or its application and to this end the
provisions of this section are declared to be severable.
§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 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.
Levies authorized by this section shall be for specific
purposes and may not be used for general budget funding.
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.
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 section eight, article X 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 the 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 that
reflects, and is designed to inform the voters, the intent of the
levy call, including, but not limited to, what is needed, and how
much each need will cost.
NOTE: The purpose of this bill is to provide a more
specific procedure for public hearings to be conducted by local
levying bodies for special levy elections. It requires notices
of hearings 60 days before the hearings; and provides the
citizens and voters affected an opportunity to submit written
comments, as well as to appear in person, on the proposed special
levy election. It redefines what the order for election to
increase levies is required to show. It provides that an
election for increased levies may only be held by a local levying
body if petitioned by at least 20% of the qualified voters in the
district, county or municipality and limits the amount of money
received from levies by a levying body to the amount originally
authorized. It, additionally, requires special levy ballots to
include specific language that informs the voters of the intent
of the levy call, together with what is needed and how much each
need will cost.
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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