H. B. 2681
(By Delegates L. Gil White, Ashcraft and Linch)
[Introduced March 23, 1993; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact section six-g, article eight, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to levies; and
requiring a hearing to be held to consider establishing the
final levy rate of any special levy rate then in effect when
a general appraisal or evaluation causes an increase in
revenue of more than four percent.
Be it enacted by the Legislature of West Virginia:
That section six-g, article eight, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted 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) As to any special levy,
in effect on the first day of
March, one thousand nine hundred ninety, and notwithstanding any
other provision of law, where any annual appraisal, triennialappraisal 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.
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 not be an annual appraisal or general valuation
within the meaning of this section, nor shall the assessed value
of such improvements be included in calculating the new tax levy
for purposes of this section.
(b) Any local levying body projected to realize such
increase greater than four percent shall conduct a public hearing
no later than the twentieth day of March, 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
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 publichearing, which posted notices shall contain the information
required by the publication notice and which shall be in
available, visible locations including the town hall. 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).
(c) 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) As to any special levy,
in effect on the first day of
March, one thousand nine hundred ninety, 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 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 special levy rates or such lesser reduction the local
levying body considers adequate:
Provided,
That no levying body
shall reduce any special levy if such 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 thelevy rate when the terms of the special levy permit a lower
reduction:
Provided further,
That this provision shall not
restrict the ability of a local levying body to enact excess
levies as authorized under existing statutory or constitutional
provisions.
(e) If any provision of this section is held invalid, such
invalidity shall 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.
NOTE: The purpose of this bill is to include special levies
in effect after March 1, 1990, in provisions requiring a hearing
to be held to consider establishing the final levy rate of any
special levy rate then in effect when an assessment or valuation
causes an increase in revenue of more than four percent.
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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