H. B. 2883
(By Mr. Speaker, Mr. Kiss and
Delegates Michael and Beane)
[Introduced February 24, 1999;
Referred to the Committee on Government Organization then
Finance.]
A BILL to amend and reenact section thirteen, article two, chapter
six of the code of West Virginia, one thousand nine hundred
thirty-one, as amended; to amend and reenact sections one,
two, seven, nine-a and ten, article nine of said chapter six;
to further amend said article by adding thereto a new section,
designated section-one-a; to amend and reenact section nine,
article one, chapter seven of said code; to amend and reenact
sections sixteen and eighteen, article five of said chapter
seven; to amend and reenact sections two, three, four and
seventeen, article seven of said chapter seven; to amend and
reenact section twelve, article twelve of said chapter seven;
to amend and reenact section nine, article thirteen of said
chapter seven; to amend and reenact section seventeen, article
seventeen of said chapter seven; to amend and reenact section sixteen, article eight, chapter eight of said code; to amend
and reenact sections seven, eighteen, nineteen and twenty- three, article thirteen of said chapter eight of said code; to
amend and reenact section seven, article sixteen of said
chapter eight; to amend and reenact section four, article
twenty-three of said chapter eight; to amend and reenact
section sixteen, article twenty-nine of said chapter eight; to
amend and reenact section four, article twenty-nine-a of said
chapter eight; to amend and reenact section two, article
thirty-two of said chapter eight; to amend and reenact section
eight, article thirty-three of said chapter eight; to amend
and reenact section six, article one, chapter ten of said
code; to amend and reenact section six, article three, chapter
eleven of said code; to amend and reenact section two, article
one, of said chapter eleven
; to amend and reenact sections
six-b, six-c, seven, eight, ten, ten-a, eleven, twelve,
twelve-a, thirteen, fourteen, fourteen-a, fifteen, eighteen,
twenty, twenty-one, twenty-three, twenty-four, twenty-five-a,
twenty-six-a and thirty, article eight of said chapter eleven;
to amend and reenact sections five and six, article thirteen- a, of said chapter eleven; to amend and reenact sections
eight, twelve and thirteen, article one, chapter eleven-a of
said code; to amend and reenact section eleven, article two of
said chapter eleven-a; to amend and reenact sections fourteen, thirty-two and sixty-four, article three of said chapter
eleven-a; to amend and reenact section twenty, article three,
chapter twelve of said code; to amend and reenact section
five, article four of said chapter twelve; to amend and
reenact section twenty, article one, chapter thirteen of said
code; to amend and reenact section twenty-five, article two,
chapter eighteen of said code; to amend and reenact section
three-a, article nine of said chapter eighteen; to amend and
reenact sections one, three, six, nine, twelve and thirteen,
article nine-b of said chapter eighteen; to amend and reenact
section five, article nine-d of said chapter eighteen; to
amend and reenact section thirteen-b, article twenty-one-a,
chapter nineteen of said code; to amend and reenact section
eight, article two, chapter twenty-four of said code; to amend
and reenact section nineteen, article twenty-one, chapter
twenty-nine of said code; to amend and reenact section twenty,
article one, chapter fifty-two of said code; and to amend and
reenact section thirty, article one, chapter fifty-nine of
said code, all relating to transferring duties of chief
inspector and supervisor of local public offices and related
training duties from tax commissioner to state auditor;
transferring assets, office space, personnel and fund from tax
commissioner to state auditor; making conforming and other
technical changes;
defining audit and review procedures as it pertains to supervision of public offices; adding chief
inspector to list of persons receiving statements of assessed
valuations; annual examinations and compliance with the Single
Audit Act; audits and reviews of local government agencies;
allowing county boards of education to have its annual
examination performed by a certified public accountant
approved by the chief inspector; requiring the chief inspector
to prepare a list of certified public accountants; requiring
certified public accountants making examinations to follow
procurement standards; requiring certified public accountants
making examinations to comply with applicable requirements
that include distribution of the audit or review report and
recommendation to the chief inspector when the examination
discloses misfeasance, malfeasance or nonfeasance; permitting
offices with annual expenditures equal to or less than three
hundred thousand dollars to satisfy financial examination
requirements by review where no other requirements for an
audit exist; requiring that local public offices be examined
by the chief inspector at least one year out of every three
year period; financial affairs of a local government that are
not examined annually; filing of the certified report of each
examination; contracting for audit by local governments that
are not a county board of education; examinations by a
certified public accountant selected by the county board of education
and continuing certain criminal penalties.
Be it enacted by the Legislature of West Virginia:
That section thirteen, article two, chapter six of the code of
West Virginia, one thousand nine hundred thirty-one, as amended, be
amended and reenacted; that sections one, two, seven, nine-a and
ten, article nine of said chapter six be amended and reenacted;
that said article nine be further amended by adding thereto a new
section, designated section one-a; that section nine, article one,
chapter seven of said code be amended and reenacted; that sections
sixteen and eighteen, article five of said chapter seven be amended
and reenacted; that sections two, three, four and seventeen,
article seven of said chapter seven be amended and reenacted; that
section twelve, article twelve of said chapter seven be amended and
reenacted; that section nine, article thirteen of said chapter
seven be amended and reenacted; that section seventeen, article
seventeen of said chapter seven be amended and reenacted; that
section sixteen, article eight, chapter eight of said code be
amended and reenacted; that sections seven, eighteen, nineteen and
twenty-three, article thirteen of said chapter eight be amended and
reenacted; that section seven, article sixteen of said chapter
eight be amended and reenacted; that section four, article twenty- three of said chapter eight be amended and reenacted; that section
sixteen, article twenty-nine of said chapter eight be amended and
reenacted; that section four, article twenty-nine-a of said chapter eight be amended and reenacted; that section two, article thirty- two of said chapter eight be amended and reenacted; that section
eight, article thirty-three of said chapter eight be amended and
reenacted; that section six, article one, chapter ten of said code
be amended and reenacted; that sections two and five, article one,
chapter eleven of said code be amended and reenacted; that sections
six-b, six-c, seven, eight, ten, ten-a, eleven, twelve, twelve-a,
fourteen, fourteen-a, fifteen, eighteen, twenty, twenty-one,
twenty-three, twenty-four, twenty-five-a, twenty-six-a and thirty,
article eight of said chapter eleven be amended and reenacted; that
sections eight, twelve and thirteen, article one, chapter eleven-a
of said code be amended and reenacted; that section eleven, article
two of said chapter eleven-a be amended and reenacted; that
sections fourteen, thirty-two and sixty-four, article three of said
chapter eleven-a be amended and reenacted; that section twenty,
article three, chapter twelve of said code be amended and
reenacted; that section five, article four of said chapter twelve
be amended and reenacted; that section twenty, article one, chapter
thirteen of said code be amended and reenacted; that section
twenty-five, article two, chapter eighteen of said code be amended
and reenacted; that section three-a, article nine of said chapter
eighteen be amended and reenacted; that sections one, three, six,
nine, twelve and thirteen, article nine-b of said chapter eighteen
be amended and reenacted; that section five, article nine-d of said chapter eighteen be amended and reenacted; that section thirteen-b,
article twenty-one-a, chapter nineteen of said code be amended and
reenacted; that section eight, article two, chapter twenty-four of
said code be amended and reenacted; that section nineteen, article
twenty-one, chapter twenty-nine of said code be amended and
reenacted; that section twenty, article one, chapter fifty-two of
said code be amended and reenacted; and that section thirty,
article one, chapter fifty-nine of said code be amended and
reenacted, all to read as follows:
CHAPTER 6. GENERAL PROVISIONS RESPECTING OFFICERS.
ARTICLE 2.
OFFICIAL AND OTHER BONDS.
§6-2-13. Copies to be sent to the state tax commissioner chief
inspector; penalty for failure to send.
A copy of the official bond of every sheriff, assessor, clerk
of the circuit court, clerk of the county
court commission or other
tribunal established in lieu thereof, clerk of the supreme court of
appeals, and notary public, shall be sent to the
state tax
commissioner chief inspector by the officer in whose office the
original is filed, within two months after the same is filed in his
office. If the officer whose duty it is so to send any such copy
fail to do so within the time specified, he shall forfeit fifty
dollars.
ARTICLE 9.
SUPERVISION OF LOCAL PUBLIC OFFICES.
§6-9-1. Tax commissioner State auditor to be chief inspector and supervisor; assistants, clerks and allowances.
(a) The state tax commissioner shall be ex officio the chief
inspector and supervisor of local government public offices until
the first day of July, one thousand nine hundred ninety-nine, and
as such officer (hereafter in this code called the chief inspector)
he or she shall have has the power and authority and to perform
the duties hereafter set forth. He or she
shall have such
assistants and clerical help and allowances as may be necessary to
enable him or her to carry out the purposes of this article.
(b) Beginning the first day of July, one thousand nine hundred
ninety-nine, the state auditor shall assume all duties of and is ex
officio the chief inspector and supervisor of local government
public offices, and as such officer (hereafter called the chief
inspector) he or she has the power and authority to perform the
duties hereafter set forth. He or she shall have such assistants
and clerical help and allowances as necessary to enable him or her
to carry out the purposes of this article.
(c) Effective the first day of July, one thousand nine hundred
ninety-nine, all records, property of whatever kind and character,
including current office space occupied by the office of chief
inspector (tax division), any associated parking places utilized by
the office of chief inspector (tax commissioner), all personnel in
positions assigned to the chief inspector division of the tax
division and the fund established in section eight of this article are transferred to the state auditor.
(d) The chief inspector may from time to time visit the
several counties, county boards of education and municipalities of
the state. The chief inspector shall inspect the work the county
assessors, county commissions, magistrates, prosecuting attorneys,
clerks of circuit courts, county school boards, municipalities,
clerks of county clerks, sheriffs, and all local collecting
officers, as it pertains to matters other than the assessment of ad
valorem property taxes and shall confer with them respecting their
work for the future. In such conference, or by writing or
otherwise, the chief inspector may inquire into the proceedings of
such officer, make to him or her such suggestions regarding the
discharge of his or her duties as may seem proper.
§6-9-1a. Definitions.
As used in this article:
(a) "Audit" means a systematic examination and collection of
sufficient, competent evidential matter needed for an auditor to
attest to the fairness of management's assertions in the financial
statements and to evaluate whether management has sufficiently and
effectively carried out its responsibilities and complied with
applicable laws and regulations. An audit shall be conducted in
accordance with generally accepted auditing standards, standards
issued by the chief inspector, and, as applicable, the single audit
requirement of OMB Circular A-133 Audits of States, Local Governments and Non-Profit Organizations as amended or revised from
time to time, or any successor circular.
(b) "Examination" includes an audit or review as defined in
this section.
(c) "Federal awards" means federal financial assistance and
federal cost-reimbursement contracts that non-federal entities
receive directly from federal awarding agencies or indirectly from
pass-through entities.
(d) "Federal financial assistance" means assistance that non- federal entities receive or administer in the form of grants,
loans, loan guarantees, property, cooperative agreements, interest
subsidies, insurance, food commodities, direct appropriations, or
other assistance, but does not include amounts received as
reimbursement for services rendered to individuals in accordance
with guidance issued by the director of the federal office of
management and budget.
(e) "Financial audit" includes financial statement audits and
financial related audits, as defined by government auditing
standards.
(f) "Government auditing standards" means the government
auditing standards issued by the comptroller general of the United
States, which are applicable to financial audits of government
organizations, programs and activities.
(g) "Local government" means any unit of local government within the state, including a county, county board of education,
municipality, and any other authority, board, commission, district,
office, public authority, public corporation, or other
instrumentality of a county, county board of education, or
municipality or any combination of two or more local governments.
(h) "Non-federal entity" means a state, local government, or
nonprofit organization.
(i) "Office of management and budget (OMB)" means the
executive office of the president of the United States, office of
management and budget.
(j) "Review" means an inquiry or analytical procedures that
provide the auditor with a reasonable basis for expressing limited
assurance that there are no material modifications that should be
made to the financial statements in order for them to be in
conformity with generally accepted accounting principles or, if
applicable, with another comprehensive basis of accounting.
(k) "Single audit" means a financial and compliance audit as
defined in the federal Single Audit Act of 1996, as amended, in
section 7502(d), chapter 75, title 31 of the United States Code, of
a non-federal entity that includes the entity's financial
statements and federal awards. Each single audit conducted for any
fiscal year shall cover the operations of the entire non-federal
entity; or at the option of the non-federal entity, the audit shall
include a series of audits that cover departments, agencies, and other organizational units that expend or otherwise administer
federal awards during the fiscal year being audited except that
each such audit shall encompass the financial statements and
schedule of expenditures of federal awards for each department,
agency, and organizational unit, which shall be considered to be a
non-federal entity.
§6-9-2. Uniform system of accounting and reporting for local
governmental offices and agencies; form and uniform system for
receipts; additional power and authority.
The chief inspector shall formulate, prescribe and install a
system of accounting and reporting in conformity with the
provisions of this article, which shall be uniform for all local
governmental offices and agencies and for all public accounts of
the same class and which shall exhibit true accounts and detailed
statements for all public funds collected, received and expended
for any purpose by all local governmental officers, employees or
other persons. Such accounts shall show the receipt, use and
disposition of all public property under the control of such local
governmental officers, employees or other persons, and any income
derived therefrom and of all sources of such public income, the
amounts due and received from each source, all receipts, vouchers
and other documents kept or required to be kept and necessary to
identify and prove the validity of every transaction, all
statements and reports made or required to be made for the internal administration of the office to which they pertain and all reports
published or required to be published for the information of the
people regarding any and all details of the financial
administration of such public affairs. The chief inspector shall
prescribe receipt forms for all such local governmental offices and
agencies and shall formulate, prescribe and install a uniform
system with respect to the utilization, processing and disposition
of receipts given as evidence of moneys or property collected or
received by such local governmental offices and agencies. The chief
inspector shall also formulate, prescribe and install a system of
accounting for the civil accounts of the offices of the
magistrates, which shall exhibit true accounts and detailed
statements of the services rendered, the name and address of the
persons for whom rendered, the charges made and collected therefor
and such other information as may be necessary to identify the
transaction.
The chief inspector is vested and charged with the duties of
administering and enforcing the provisions of this article and is
authorized to promulgate and to enforce such rules as may be
necessary to implement such administration and enforcement. The
power and authority herein granted shall be in addition to all
other power and authority vested by law in the state tax
commissioner auditor as chief inspector or otherwise.
§6-9-7. Examinations into affairs of local public officers; penalties.
(a) The chief inspector shall have has the power by himself or
herself, or by any person appointed, designated or approved by him
or her the chief inspector to perform the service, to examine into
all financial affairs of every local governmental office or
political subdivision and all boards, commissions, authorities,
agencies or other offices created under authority thereof. and
shall make an An examination shall be made annually, if required,
to comply with the Single Audit Act and when otherwise required by
law or contract. When that act does not apply, unless otherwise
required by law or by contract the examination shall be made at
least once a year, if practicable: Provided, That when.
(b) When required for compliance with regulations for federal
funds received or expended by county boards of education the chief
inspector or his or her designee, including any certified public
accountant approved by the chief inspector shall conduct the audits
and issue an audit of all county boards of education report within
the time specified in controlling federal regulations. twelve
months after the end of the fiscal year and issue the reports
within thirty days after completion of the audit work or assign the
work to a certified public accountant in a timely manner so that
the work is completed within the specified time limits.
Examinations of other local governments shall be conducted and
audit or review reports issued in accordance with uniform procedures of the chief inspector.
(c) A county board of education may elect, by the first day of
May of the fiscal year to be audited, to have its annual
examination performed by a certified public accountant approved by
the chief inspector to perform such examinations. When this
election is made, a copy of the order of the board making the
election shall be filed with the chief inspector and the state
board of school finance. The county board of education is allowed
to contract with any certified public accountant on the chief
inspector's then current list of approved certified public
accountants, unless the state board of school finance or the
prosecuting attorney of the county in which the board is located
timely submits to the chief inspector a written request for the
examination to be performed by the chief inspector or a person
appointed by the chief inspector, or the chief inspector determines
that a special or unusual situations exists: Provided, That no less
than once every three year period the audit of a county board of
education shall be performed by the office of chief inspector. The
school board shall follow the audit bid procurement procedures
established by the chief inspector in obtaining such audit.
(d) The chief inspector shall, at least annually, prepare a
list of certified public accountants approved by the chief
inspector to perform examinations of local governments. Names shall
be added to or deleted from that list in accordance with uniform procedures of the chief inspector. When each list or updated list
is issued, the chief inspector shall promptly file a copy of the
list in the state register and send a copy to the state board of
education, the state board of school finance and to local
governments who request a copy.
(e) A county board of education, when procuring the services
of a certified public accountant on the chief inspector's list,
shall follow the procurement standards prescribed by the grants
management common rule, OMB Circular A-102 "Grants and Cooperative
Agreements with State and Local Governments" in effect for the
fiscal year being examined, or in any replacement circular or
regulation of the office of management and budget and in addition
shall follow those standards as determined by the office of chief
inspector.
(f) The approved independent certified public accountant
making examinations under this section shall comply with
requirements of this section applicable to examinations performed
by the chief inspector, including applicable requirements of the
federal government and uniform procedures of the chief inspector
applicable to examinations of county boards of education.
(1) Upon completion of the certified public accountant's
examination and audit or review report, the certified public
accountant shall promptly send two copies of the certified report
to the county board of education who shall file one copy with the federal audit clearing house. The certified public accountant
shall send one copy of the certified report to the state board of
school finance, and one copy to the chief inspector.
(2) If any examination discloses misfeasance, malfeasance or
nonfeasance in office on the part of any public officer or
employee, the certified public accountant shall submit his or her
recommendation to the chief inspector regarding the legal action
the approved certified public accountant considers appropriate,
including but not limited to whether criminal prosecution or civil
action to effect restitution is appropriate, and three additional
copies of the certified audit report. After review of the
recommendations and the audit report, the chief inspector shall
proceed as provided in subsection (n) of this section. For purposes
of this section and section thirteen, article nine-b, chapter
eighteen of this code, a certified audit report of an approved
certified public accountant shall be treated in the same manner as
a report of the chief inspector.
(g) On every examination, inquiry shall be made as to the
financial conditions and resources of the agency having
jurisdiction over the appropriations and levies disbursed by the
office and whether the requirements of the constitution and
statutory laws of the state and the ordinances and orders of the
agency have been properly complied with and also inquire into the
methods and accuracy of the accounts and such other matters of audit and accounting as the chief inspector may prescribe.
(h) A local government office that is subject to separate
examination under this section by the chief inspector may elect to
have a review performed to satisfy the annual examination
requirement if it is not subject to a single audit requirement
under federal regulations or if it is not otherwise required by law
or contract to undergo an annual audit and its expenditures from
all sources are less than three hundred thousand dollars during the
fiscal year for which the election is made: Provided, That an
audit must be performed at least once every three years by the
chief inspector and shall be performed whenever during the course
of a review the chief inspector determines that special or unusual
circumstances warrant making an audit.
(i) When not required to have an audit by then existing
federal regulations or by any law or contract provision and the
financial affairs of a local government are not examined annually
but are examined on a biennial or other periodic basis, the chief
inspector or his or her designee may, in his or her discretion,
after making an audit of one of the fiscal years, make a review of
the years remaining to be examined.
(j) The chief inspector He or she or any authorized assistant
may issue subpoenas and compulsory process, direct the service
thereof by any sheriff, compel the attendance of witnesses and the
production of books and papers at any designated time and place, selected in their respective county, and administer oaths.
(k) If any person refuses to appear before the chief inspector
or his or her authorized assistant when required to do so, refuses
to testify on any matter or refuses to produce any books or papers
in his or her possession or under his or her control, he or she is
guilty of a misdemeanor, and, upon conviction thereof, shall be
fined not more than one hundred dollars and imprisoned in the
county jail not more than six months.
(l) A person convicted of willful false swearing in an
examination is guilty of a misdemeanor and, upon conviction
thereof, shall be fined not more than one hundred dollars and
imprisoned in the county jail not more than six months.
(m) A Except as otherwise provided in this section, a copy of
the certified report of each examination shall be made in
duplicate, one copy to be filed in the office of the state tax
commissioner,chief inspector and one in the auditing department of
the agency with the governing body of the local government and with
other offices as prescribed in uniform procedures of the chief
inspector.
(n) If any examination discloses misfeasance, malfeasance or
nonfeasance in office on the part of any public officer or
employee, a certified copy of the report shall be filed by the
chief inspector with the proper legal authority of the agency, the
prosecuting attorney of the county wherein the agency is located and with the attorney general for such legal action as is proper.
At the time of the filing of such certified audit report is filed,
the chief inspector shall notify the proper legal authority of the
agency, the prosecuting attorney and the attorney general in
writing of his or her recommendation as to the legal action that
the chief inspector considers proper, whether criminal prosecution
or civil action to effect restitution, or both.
(o) If the proper legal authority or prosecuting attorney,
within nine months of the receipt of the certified audit report and
recommendations, refuses, neglects or fails to take efficient legal
action by a civil suit to effect restitution or by prosecuting
criminal proceedings to a final conclusion, in accordance with the
recommendations, the chief inspector may institute the necessary
proceedings or participate therein and prosecute the proceedings in
any court of the state to a final conclusion.
(b) (p) When requested by the governing body of a municipality
A local government that is not a county board of education, may
elect, by the first day of May of the fiscal year to be audited, to
have its annual examination performed by a certified public
accountant approved by the chief inspector to perform such
examinations. When this election is made, a copy of the order of
the governing body making the election shall be filed with the
chief inspector. An electing local government is allowed to
contract with any certified public accountant on the chief inspector's then current list of approved certified public
accountants, unless the prosecuting attorney of the county in which
the local government is located timely submits to the chief
inspector a written request for the examination to be performed by
the chief inspector or a person appointed by the chief inspector,
or the chief inspector determines that a special or unusual
situations exists: Provided, That no less than once every three
year period the audit of a local government shall be performed by
the office of chief inspector. The local government shall follow
the audit bid procurement procedures established by the chief
inspector in obtaining such audit: the chief inspector shall take
bids on the audit of that municipality and, if he or she finds that
a reputable certified public accountant or registered public
accountant outside the state tax department can conduct the audit
at a cost lower than if the department did it, and if the
accountant meets all criteria set forth by the chief inspector, he
or she shall contract with the accountant for the audit: Provided,
That the chief inspector may elect to conduct the audit of a
municipality local unit of government with one or more members of
his or her audit staff where, in the opinion of the chief
inspector, a special or unusual situation exists.
§6-9-9a. Public inspection of reports of examinations.
All reports of examinations and audits of public offices made
in accordance with the provisions of section seven of this article, and the copies thereof, when filed in the office of the chief
inspector of public offices or in the office of the state tax
commissioner auditor, shall be public documents and shall be
available for public inspection.
§6-9-10. Statutory references to audits or examinations of state
offices by tax commissioner or inspector or supervisor of public
offices.
(a) Whenever any statute refers to an audit or examination of
a state department or agency by the tax commissioner or inspector
and/or supervisor of public offices, if within the prescribed
functions and duties of the legislative auditor in making post
audit of such state department or agency, and in order to avoid
duplication, the reference shall be deemed to be made to the
legislative auditor to whom such functions and duties have been
transferred.
(b) Whenever any statute refers to an audit or examination by
the tax commissioner as ex officio the chief inspector and
supervisor of public offices of the financial affairs of a county
board of education, county or municipal corporation, or to any
office, agency, authority, board, commission or public corporation
created by them, the reference shall, on and after the effective
date of this section, mean the state auditor in his or her capacity
as ex officio the chief inspector and supervisor of local public
offices.
CHAPTER 7. COUNTY COMMISSIONS AND OFFICER.
ARTICLE 1.
COUNTY COMMISSIONS GENERALLY.
§7-1-9. Creation of special funds.
In addition to all other powers and duties now conferred by
law upon county
courts commissions, such
courts commissions are
hereby authorized and empowered to create and establish, by proper
order, special funds to be used for any purpose which such
courts
commissions now or hereafter may by the provisions of chapter seven
or article eleven, chapter eight of this code be authorized to
accomplish.
Such
courts commissions are hereby authorized to allocate to
and transfer into any special fund created pursuant to the
provisions of this section, such sums raised by tax levies pursuant
to the provisions of article eight, chapter eleven of this code,
and such amounts of unexpended or surplus moneys in the county
general fund or in any other special fund as they shall deem
proper.
Expenditures from any special fund created pursuant to the
provisions of this section shall be made only for the purpose for
which the special fund was created and established:
Provided, That
in the event of a necessity or emergency the county
court
commission, by unanimous vote thereof and upon approval of the
state tax commissioner chief inspector, shall be empowered to
transfer funds from any such special fund to the county general fund.
When the particular purpose for which any special fund created
pursuant to the provisions of this section has been accomplished or
completed, the county
court commission may transfer any balance
remaining therein to the general county fund.
ARTICLE 5.
FISCAL AFFAIRS.
§7-5-16. Preparation, publication and disposition of financial
statements.
(a) The county commission of every county, within sixty days
after the first session held after the beginning of each fiscal
year, shall prepare on a form to be prescribed by the
state tax
commissioner chief inspector, and cause to be published a statement
revealing: (1) The receipts and expenditures of the county during
the previous fiscal year arranged under descriptive headings; (2)
the name of each firm, corporation, and person who received more
than fifty dollars from any fund during the previous fiscal year,
together with the amount received and the purpose for which paid;
and (3) all debts of the county, the purpose for which each debt
was contracted, its due date, and to what date the interest thereon
has been paid. The statement shall be published as a Class I-0
legal advertisement in compliance with the provisions of article
three, chapter fifty-nine of this code, and the publication area
for such publication shall be the county:
Provided, That all
salaries, receipts and expenditures to all county employees by office or department may be published in the aggregate.
(b) The county commission shall transmit to any resident of
the county requesting the same a copy of the published statement
for the fiscal year designated, supplemented by a list of the names
of each firm, corporation and person who received less than fifty
dollars from any fund during such fiscal year showing the amount
paid to each, the purpose for which paid and an itemization of the
salaries, receipts and expenditures to all county employees by
office or department otherwise published in the aggregate.
(c) If a county commission willfully fails or refuses to
perform the duties hereinbefore named, every member of the
commission, concurring in such failure or refusal, shall be guilty
of a misdemeanor, and, upon conviction thereof, shall be fined not
less than fifty nor more than one hundred dollars; and the
prosecuting attorney of any county shall, when the failure or
refusal shall come to his knowledge, immediately present the
evidence thereof to the grand jury if in session, and if not in
session, he shall institute proper criminal proceedings before a
magistrate against any offender, and cause the failure or refusal
to be investigated by the next succeeding grand jury.
(d) Where in subsections (a) and (b), salaries, receipts and
expenditures are published in the aggregate, the county commission
shall, upon written request, provide to any resident of the county
an itemized accounting of such salaries, receipts and expenditures.
§7-5-18. Membership and participation in area development
corporations.
A county
court commission is hereby authorized and empowered
to become associated with and to participate as a member of any
area development corporation organized as a nonstock, nonprofit
corporation under the provisions of chapter thirty-one of the code
for the purposes of promoting, developing and advancing the
business prosperity and economic welfare of the area embraced, its
citizens and its industrial complex; encouraging and assisting
through loans, investments or other business transactions in
locating new business and industry within such area and
rehabilitating and assisting existing businesses and industries
therein, stimulating and promoting the expansion of all kinds of
business and industrial activity which will tend to advance,
develop, maintain the economic stability and provide maximum
opportunities for employment in such area; cooperating and acting
in conjunction with other organizations, federal, state or local,
in the promotion and advancement of industrial, commercial,
agricultural and recreational developments within such area; and
furnishing money and credit, land and industrial sites, technical
assistance and such other aid as may be deemed requisite for the
promotion, development and conduct of all types of business,
agricultural and recreational activities within such area.
A county
court commission shall likewise be authorized and empowered to contribute to the cost of the operations and projects
of such area development corporation by appropriating for such
purposes money from its general funds not otherwise appropriated.
A county
court commission is likewise authorized and empowered,
notwithstanding any other provision of this chapter, to transfer
and convey to such area development corporation property of any
kind heretofore acquired by the said county
court commission for or
adaptable to use in industrial and economic development, such
transfers or conveyances to be without consideration or for such
price and upon such terms and conditions as such county
court
commission shall deem proper.
A county
court commission shall require as a condition of any
such contribution, appropriation, transfer or conveyance that the
area development corporation receiving the same shall, within
thirty days after the close of the quarter, make to such county
court commission a report containing an itemized statement of its
receipts and disbursements during the preceding quarter, and make
available to audit and examination by the office of the
state tax
commissioner chief inspector of West Virginia and any other proper
public official or body its books, records and accounts.
ARTICLE 7.
TRAINING PROGRAMS FOR COUNTY EMPLOYEES, ETC.;
COMPENSATION OF ELECTED COUNTY OFFICIALS; COUNTY ASSISTANTS,
DEPUTIES AND EMPLOYEES, THEIR NUMBER AND COMPENSATION.
§7-7-2. Establishment of county in-service training programs; further additional duties for prosecuting attorney in any county in
excess of two hundred thousand.
There is hereby established county in-service training
programs as hereinafter set forth.
The attorney general is hereby authorized and directed to
establish such in-service training programs as in his opinion will
do most to assist the prosecuting attorneys in the performance of
their duties. The attorney general is authorized to accept any
federal aid which may be made available or any financial assistance
which may be available from any private nonprofit organization for
the purposes of this section. The prosecuting attorney in any
county having a population in excess of two hundred thousand shall
also discharge the additional duties imposed upon him by the
provisions of section thirteen-a, article five, chapter forty-nine
of this code.
The
state tax commissioner chief inspector is hereby
authorized and directed to establish such in-service training
programs for county commissioners, county clerks, circuit clerks,
assessors, sheriffs and their assistants and employees as in his
opinion will do most to modernize and improve the services of their
respective offices. The
state tax commissioner chief inspector is
authorized to accept any federal aid which may be made available or
any financial assistance which may be available from any private
nonprofit organization for the purpose of this article.
Each of the county officials mentioned in this section, and,
at his option, one or more of his assistants, deputies and
employees, shall participate in the programs established under this
section.
The county
court commission is authorized and directed to
expend funds for the purpose of reimbursing such officials and
employees for the actual amount expended by them for food, lodging
and registration while in attendance at meetings called by the
attorney general or the
tax commissioner chief inspector for the
purpose of this section, not to exceed thirty-five dollars per day,
with mileage not to exceed the rate of ten cents per mile to be
computed according to the distance by the nearest practicable route
for travel to and from such meetings.
§7-7-3. Classification of counties for purpose of determining
compensation of elected county officials.
(a) For the purpose of determining the compensation of elected
county officials, the counties of the state of West Virginia are
hereby grouped into seven classes based on their assessed valuation
of property, all classes. These seven classes and the minimum and
maximum valuation of property, all classes, established to
determine the classification of each county are as follows:
Minimum Assessed Maximum Assessed
Valuation of Property Valuation of Property
Class All Classes All Classes
Class I $ 600,000,000 No Limit
Class II $ 450,000,000 $ 599,999,999
Class III $ 200,000,000 $ 449,999,999
Class IV $ 100,000,000 $ 199,999,999
Class V $ 50,000,000 $ 99,999,999
Class VI $ 15,000,000 $ 49,999,999
Class VII $ 0 $ 14,999,999
The assessed valuation of property, all classes, that shall be
used as the base to determine the class of a county shall be the
assessed valuation of property, all classes, of the county as
certified by the county assessor, state auditor and county clerk
prior to the twenty-ninth day of March, one thousand nine hundred
seventy-two.
Prior to the twenty-ninth day of March, one thousand nine
hundred seventy-four, and each second year thereafter, the county
court commission of each county shall determine if the assessed
valuation of property, all classes, of the county, as certified by
the county assessor, state auditor and county clerk, is within the
minimum and maximum limits of a class above or below the class in
which the county then is. If the county court so determines, it
shall record the new classification of the county with the state
auditor
, the chief inspector and
the state tax commissioner and
record its action on its county
court commission record.
The classification of each county shall be subject to review by the
state tax commissioner chief inspector. He
or she shall
determine if the classification of each county is correct based on
the final assessed valuation of property, all classes, certified to
him by the county assessor, state auditor and county clerk. If he
finds that a county is incorrectly classified, he shall notify the
county
court commission of that county promptly of his finding and
in any case shall notify the county court prior to the thirtieth
day of June of that current fiscal year. Any county
court
commission so notified shall correct its classification immediately
and make any necessary corrections in the salaries of its elected
county officials for the next fiscal year. Nothing in this section
shall be construed as authorizing an increase in compensation
except at such time as the affected county officer begins a new
term of office.
(b) Effective the first day of July, one thousand nine hundred
ninety-six, and thereafter, for the purpose of determining the
compensation of elected county officials, the counties of the state
of West Virginia will be grouped into ten classes based on their
assessed valuation of property, all classes. These ten classes and
the minimum and maximum valuation of property, all classes,
established to determine the classification of each county are as
follows:
Minimum Assessed Maximum Assessed
Valuation of Property Valuation of Property
Class All Classes All Classes
Class I $ 2,000,000,000 No Limit
Class II $ 1,500,000,000 $ 1,999,999,999
Class III $ 1,000,000,000 $ 1,499,999,999
Class IV $ 700,000,000 $ 999,999,999
Class V $ 600,000,000 $ 699,999,999
Class VI $ 500,000,000 $ 599,999,999
Class VII $ 400,000,000 $ 499,999,999
Class VIII $ 300,000,000 $ 399,999,999
Class IX $ 200,000,000 $ 299,999,999
Class X $ -0- $ 199,999,999
The assessed valuation of property, all classes, that shall be
used as the base to determine the class of a county shall be the
assessed valuation of property, all classes, of the county as
certified by the county assessor, state auditor and county clerk
prior to the twenty-ninth day of March, one thousand nine hundred
ninety-six.
Prior to the twenty-ninth day of March, one thousand nine
hundred ninety-eight, and each second year thereafter, the county
commission of each county, shall determine if the assessed
valuation of property, all classes, of the county, as certified by
the county assessor, state auditor and county clerk is within the
minimum and maximum limits of a class above or below the class in
which the county then is. If the county commission so determines, it shall record the new classification of the county with the state
auditor
, the chief inspector and
the state tax commissioner and
record its action on its county commission record.
The classification of each county shall be subject to review
by the
state tax commissioner chief inspector. He
or she shall
determine if the classification of each county is correct based on
the final assessed valuation of property, all classes, certified to
him by the county assessor, state auditor and county clerk. If he
finds that a county is incorrectly classified, he shall notify the
county commission of that county promptly of his finding and in any
case shall notify the county prior to the thirtieth day of June of
that current fiscal year. Any county commission so notified shall
correct its classification immediately and make any necessary
corrections in the salaries of its elected county officials for the
next fiscal year.
Notwithstanding the provisions of this article, whenever any
other provision of this code refers to classifications of counties
for purposes of imposing any right, duty or responsibility, the
classification system set forth in subsection (a) of this section
shall be utilized for determining the classification of a
particular county.
§7-7-4. Compensation of elected county officials and county
commissioners for each class of county; effective date.
(a)(1) All county commissioners shall be paid compensation out of the county treasury in amounts and according to the schedule
hereafter set forth for each class of county as determined by the
provisions of section three of this article:
Provided, That as to
any county having a tribunal in lieu of a county commission, the
county commissioners of the county may be paid less than the
minimum compensation limits of the county commission for the
particular class of such county.
Class I $ 20,000
Class II $ 15,500
Class III $ 14,000
Class IV $ 10,000
Class V $ 7,000
Class VI $ 4,000
The compensation hereinabove provided shall be paid on and
after the first day of January, one thousand nine hundred eighty- five, to each county commissioner. Within each county, every county
commissioner whose term of office commenced prior to the first day
of January, one thousand nine hundred eighty-five, shall receive
the same annual compensation as commissioners commencing a term of
office on or after that date by virtue of the new duties imposed
upon county commissioners pursuant to the provisions of chapter
fifteen, acts of the Legislature, first extraordinary session, one
thousand nine hundred eighty-three.
(2) For the purpose of determining the compensation to be paid to the elected county officials of each county, the following
compensations for each county office by class are hereby
established and shall be used by each county commission in
determining the compensation of each of their county officials
other than compensation of members of the county commission:
County Circuit Prosecuting
Sheriff Clerk Clerk Assessor Attorney
Class I $24,200 $31,300 $31,300 $24,200 $41,500
Class II $24,200 $28,000 $28,000 $24,200 $39,500
Class III $24,200 $28,000 $28,000 $24,200 $30,000
Class IV $22,300 $24,000 $24,000 $22,300 $26,500
Class V $20,400 $22,000 $22,000 $20,400 $23,500
Class VI $17,200 $17,200 $17,200 $17,200 $17,000
Any county clerk, circuit clerk, joint clerk of the county
commission and circuit court, if any, county assessor, sheriff and
prosecuting attorney of a Class I county, any assessor of a Class
II and Class III county, any sheriff of a Class II and Class III
county and any prosecuting attorney of a Class II county 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, shall not
be restricted on his or her outside activities during the remainder
of the term for which he or she is elected. The compensation hereinabove provided shall be paid on and after the first day of
January, one thousand nine hundred eighty-five, to each elected
county official.
In the case of a county that has a joint clerk of the county
commission and circuit court, the compensation of the joint clerk
shall be fixed in an amount twenty-five percent higher than the
compensation would be fixed for the county clerk if it had separate
offices of county clerk and circuit clerk.
The Legislature finds as a fact that the duties imposed upon
county clerks by the provisions of chapter sixty-four, acts of the
Legislature, regular session, one thousand nine hundred eighty-two,
and by chapter fifteen, acts of the Legislature, first
extraordinary session, one thousand nine hundred eighty-three,
constitute new and additional duties for county clerks and as such
justify the additional compensation provided in this section
without violating the provisions of section 38, article VI of the
Constitution of West Virginia.
The Legislature further finds as a fact that the duties
imposed upon circuit clerks by the provisions of chapters sixty-one
and one hundred eighty-two, acts of the Legislature, regular
session, one thousand nine hundred eighty-one, and by chapter
sixty, acts of the Legislature, regular session, one thousand nine
hundred eighty-three, constitute new and additional duties for
circuit clerks and as such justify the additional compensation provided by this section without violating the provisions of
section 38, article VI of the Constitution of West Virginia.
(b) Prior to the primary election in the year one thousand
nine hundred ninety-two, and for the fiscal year beginning on the
first day of July, one thousand nine hundred ninety-two, or for any
subsequent fiscal year if the approval set out herein is not
granted for any fiscal year, and at least thirty days prior to the
meeting to approve the county budget, the commission shall provide
notice to the public of the date and time of the meeting and that
the purpose of the meeting of the county commission is to decide
upon their budget certification to the
tax department chief
inspector. Upon submission by the county commission to the chief
inspector
division of the department of tax and revenue of a
proposed annual budget which contains anticipated receipts into the
county's general revenue fund, less anticipated moneys from the
unencumbered fund balance, equal to anticipated receipts into the
county's general revenue fund, less anticipated moneys from the
unencumbered fund balance and any federal or state special grants,
for the immediately preceding fiscal year, plus such additional
amount as is necessary for payment of the increases in the salaries
set out herein and related employment taxes over that paid for the
immediately preceding fiscal year, and upon approval thereof by the
chief inspector, which approval shall not be granted for any
proposed annual budget containing anticipated receipts which are unreasonably greater or lesser than that of the immediately
preceding fiscal year, for the purpose of determining the
compensation to be paid to the elected county officials of each
county office by class are hereby established and shall be used by
each county commission in determining the compensation of each of
their county officials:
Provided, That as to any county having a
tribunal in lieu of a county commission, the county commissioners
of the county may be paid less than the minimum compensation limits
of the county commission for the particular class of the county.
COUNTY COMMISSIONERS
Class I $ 24,000
Class II $ 18,600
Class III $ 16,800
Class IV $ 12,000
Class V $ 8,400
If the approval set out hereinabove is granted, the
compensation hereinabove provided shall be paid on and after the
first day of January, one thousand nine hundred ninety-three, to
each county commissioner. Within each county, every county
commissioner shall receive the same annual compensation by virtue
of the new duties imposed upon county commissioners pursuant to the
provisions of chapter one hundred seventy-two, acts of the
Legislature, second regular session, one thousand nine hundred
ninety, and chapter five, acts of the Legislature, third extraordinary session, one thousand nine hundred ninety.
OTHER ELECTED OFFICIALS
County Circuit Prosecuting
Sheriff Clerk Clerk Assessor Attorney
Class I $29,040 $37,560 $37,560 $29,040 $59,500
Class II $29,040 $33,600 $33,600 $29,040 $59,500
Class III $29,040 $33,600 $33,600 $29,040 $36,000
Class IV $26,760 $28,800 $28,800 $26,760 $31,800
Class V $24,480 $26,400 $26,400 $24,480 $28,200
Class VI $24,480 $26,400 $26,400 $24,480 $28,200
Any county clerk, circuit clerk, joint clerk of the county
commission and circuit court, if any, county assessor, sheriff and
prosecuting attorney of a Class I county, any assessor of a Class
II and Class III county, any sheriff of a Class II and Class III
county and any prosecuting attorney of a Class II county 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, shall not
be restricted on his or her outside activities during the remainder
of the term for which he or she is elected. If the approval set out
hereinabove is granted, the compensation hereinabove provided shall
be paid on and after the first day of January, one thousand nine
hundred ninety-three, to each elected county official.
In the case of a county that has a joint clerk of the county
commission and circuit court, the compensation of the joint clerk
shall be fixed in an amount twenty-five percent higher than the
compensation would be fixed for the county clerk if it had separate
offices of county clerk and circuit clerk.
Prior to the primary election in the year one thousand nine
hundred ninety-two, in the case of a Class III, Class IV or Class
V county which has a part-time prosecuting attorney, the county
commission may find that such facts and circumstances exist that
require the prosecuting attorney to devote full time to his or her
public duties for the four-year term, beginning the first day of
January, one thousand nine hundred ninety-three. If the county
commission makes such a finding, it may by proper order adopted and
entered, require the prosecuting attorney who takes office on the
first day of January, one thousand nine hundred ninety-three, to
devote full time to his or her public duties and the county
commission shall then compensate said prosecuting attorney at the
same rate of compensation as that of a prosecuting attorney in a
Class II county.
For any county: (1) Which on and after the first day of July,
one thousand nine hundred ninety-four, is classified as a Class II
county; and (2) which prior to such date was classified as a Class
III, Class IV or Class V county and maintained a part-time
prosecuting attorney, the county commission may elect to maintain the prosecuting attorney as a part-time prosecuting attorney:
Provided, That prior to the first day of January, one thousand nine
hundred ninety-six, the county commission shall make a finding, by
proper order and entered, whether to maintain a full-time or part- time prosecuting attorney. The part-time prosecuting attorney shall
be compensated at the same rate of compensation as that of a
prosecuting attorney in the class for the county prior to being
classified as a Class II county.
(c) Prior to the primary election in the year one thousand
nine hundred ninety-six, and for the fiscal year beginning on the
first day of July, one thousand nine hundred ninety-six, or for any
subsequent fiscal year if the approval set out herein is not
granted for any fiscal year, and at least thirty days prior to the
meeting to approve the county budget, the commission shall provide
notice to the public of the date and time of the meeting and that
the purpose of the meeting of the county commission is to decide
upon their budget certification to the
tax department chief
inspector. Upon submission by the county commission to the chief
inspector
division of the department of tax and revenue of a
proposed annual budget which contains anticipated receipts into the
county's general revenue fund, less anticipated moneys from the
unencumbered fund balance, equal to anticipated receipts into the
county's general revenue fund, less anticipated moneys from the
unencumbered fund balance and any federal or state special grants, for the fiscal year beginning the first day of July, one thousand
nine hundred ninety-six, plus such additional amount as is
necessary for payment of the increases in the salaries set out
herein and related employment taxes over that paid for the
immediately preceding fiscal year, and upon approval thereof by the
chief inspector, which approval shall not be granted for any
proposed annual budget containing anticipated receipts which are
unreasonably greater or lesser than that of the immediately
preceding fiscal year for the purpose of determining the
compensation to be paid to the elected county officials of each
county office by class are hereby established and shall be used by
each county commission in determining whether county revenues are
sufficient to pay the compensation mandated herein for their county
officials:
Provided, That as to any county having a tribunal in
lieu of a county commission, the county commissioners of the county
may be paid less than the minimum compensation limits of the county
commission for the particular class of the county:
Provided,
however, That should there be an insufficient projected increase in
revenues to pay the compensation and related employment taxes
mandated herein, then the compensation of that county's elected
officials shall remain at the level in effect at the time
certification was sought.
COUNTY COMMISSIONERS
Class I $ 28,000
Class II $ 27,500
Class III $ 27,000
Class IV $ 26,500
Class V $ 26,000
Class VI $ 21,500
Class VII $ 21,000
Class VIII $ 19,000
Class IX $ 18,500
Class X $ 15,000
The compensation hereinabove provided shall be paid on and
after the first day of January, one thousand nine hundred ninety- seven, to each county commissioner. Within each county, every
county commissioner whose term of office commenced prior to or on
or after the first day of January, one thousand nine hundred
ninety-seven, shall receive the same annual compensation by virtue
of legislative findings of extra duties as set forth in section one
of this article.
For the purpose of determining the compensation to be paid to
the elected county officials of each county, the following
compensations for each county office by class are hereby
established and shall be used by each county commission in
determining the compensation of each of their county officials
other than compensation of members of the county commission:
OTHER ELECTED OFFICIALS
County Circuit Prosecuting
Sheriff Clerk Clerk Assessor Attorney
Class I $34,000 $42,000 $42,000 $34,000 $76,000
Class II $33,500 $41,500 $41,500 $33,500 $74,000
Class III $33,250 $40,500 $40,500 $33,250 $72,000
Class IV $33,000 $40,250 $40,250 $33,000 $70,000
Class V $32,750 $40,000 $40,000 $32,750 $68,000
Class VI $32,500 $37,500 $37,500 $32,500 $45,000
Class VII $32,250 $37,000 $37,000 $32,250 $43,000
Class VIII $32,000 $36,500 $36,500 $32,000 $41,000
Class IX $31,750 $36,000 $36,000 $31,750 $38,000
Class X $29,000 $32,000 $32,000 $29,000 $35,000
The compensation hereinabove provided shall be paid on and
after the first day of January, one thousand nine hundred ninety- seven, to each elected county official. Any county clerk, circuit
clerk, joint clerk of the county commission and circuit court, if
any, county assessor 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, shall not be restricted on his or
her outside activities during the remainder of the term for which he or she is elected.
In the case of a county that has a joint clerk of the county
commission and circuit court, the compensation of the joint clerk
shall be fixed in an amount twenty-five percent higher than the
compensation would be fixed for the county clerk if it had separate
offices of county clerk and circuit clerk.
Any prosecuting attorney of a Class I through Class V county,
inclusive, shall devote full time to his or her public duties to
the exclusion of any other employment:
Provided, That any county
which under the prior provisions of this section was classified as
a Class II county and elected to maintain a part-time prosecutor
may continue to maintain a part-time prosecutor, until such time as
the county commission, on request of the part-time prosecutor,
approves and makes a finding, by proper order entered, that the
prosecuting attorney shall devote full time to his or her public
duties. The county commission shall then compensate said
prosecuting attorney at the same rate of compensation as that of a
prosecuting attorney in a Class V county:
Provided, however, That
any county which under the prior provisions of this section was
classified as a Class II county and which did not elect to maintain
a part-time prosecutor shall maintain a full-time prosecuting
attorney and shall compensate said prosecuting attorney at the same
rate of compensation as that of a prosecuting attorney in a Class
V county:
Provided, further, That, until the first day of January, two thousand one, when a vacancy occurs in the office of
prosecuting attorney prior to the end of a term, the county
commission of a Class IV or Class V county may elect to allow the
position to become part time for the end of that term, and
thereafter the position of prosecuting attorney shall become full
time.
§7-7-17. Annual reports by county officers of expenditures for
assistants, deputies and employees.
Every county official named in this article shall, on the
first day of June of each year, file with the county
court
commission and with the
state tax commissioner chief inspector, an
itemized sworn statement of the amount expended by him, including
compensation, emoluments and other outlay of money or thing of
value for the twelve months last preceding the time of filing the
report, for the services of all his assistants, deputies and
employees.
ARTICLE 12.
COUNTY AND MUNICIPAL DEVELOPMENT.
§7-12-12. Contributions by county commissions, municipalities and
others; funds and accounts; reports; audit and examination of
books, records and accounts.
Contributions may be made to the authority from time to time
by the county commission of the county or any municipal corporation
therein, and by any persons, firms or corporations which shall
desire to do so. All such funds and all other funds received by the authority shall be deposited in such bank or banks as the authority
may direct and shall be withdrawn therefrom in such manner as the
authority may direct. The authority shall keep strict account of
all its receipts and expenditures and shall each quarter make a
quarterly report to the county commission and municipalities
containing an itemized statement of its receipts and disbursements
during the preceding quarter. Within sixty days after the end of
each fiscal year, the authority shall make an annual report
containing an itemized statement of its receipts and disbursements
for the preceding year, and such annual report shall be published
as a Class I legal advertisement in compliance with the provisions
of article three, chapter fifty-nine of this code, and the
publication area for such publication shall be the county in which
the development authority is located. The books, records and
accounts of the authority shall be subject to audit and examination
by the office of the
state tax commissioner chief inspector of West
Virginia and by any other proper public official or body in the
manner provided by law.
ARTICLE 13.
ECONOMIC OPPORTUNITY PROGRAMS.
§7-13-9. Accountability of funds.
As a condition to participation in community action program
organization activities, as specified in section eight, a county
court commission, county board of education, or municipal
government may require a community action program organization to render an accounting, at such intervals as the county court [county
commission], county board of education, or municipal government may
designate, of the use of money, property, goods, and services made
available to the community action program organization by the
county
court commission, county board of education, or municipal
government, and to make available at quarterly intervals an
itemized statement of receipts and disbursements, and its books,
records and accounts, during the preceding quarter, for audit and
examination by the office of the
state tax commissioner chief
inspector of West Virginia and any other proper public body or
official.
ARTICLE 17.
COUNTY FIRE BOARDS.
§7-17-17. Contributions by county commissions, municipalities and
others; funds and accounts; reports; audit and examination of
books, records and accounts; and penalties.
Contributions may be made to the county fire board from time
to time by the county commission of the county or any municipal
corporation therein, and by any persons, firms or corporations
which desire to do so. All such funds and all other funds received
by the county fire board shall be deposited in such bank or banks
as the county fire board may direct and shall be withdrawn
therefrom in such manner as the county fire board may direct. The
county fire board shall keep strict amount of all its receipts and
expenditures and shall each quarter make a quarterly report to the county commission and municipalities containing an itemized
statement of its receipts and disbursements during the preceding
quarter. Within sixty days after the end of each fiscal year, the
county fire board shall make an annual report containing an
itemized statement of its receipts and disbursements for the
preceding fiscal year. The annual report shall be published as a
Class I legal advertisement in compliance with the provisions of
article three, chapter fifty-nine of this code, and the publication
area for such publication shall be the county in which the county
fire board is located. The books, records and accounts of the board
are subject to audit and examination by the office of the
state tax
commissioner chief inspector of West Virginia and by any other
proper public official or body in the manner provided by law. For
failure to comply with the provisions of this section the county
fire board shall be fined not less than ten nor more than twenty- five dollars.
CHAPTER 8. MUNICIPAL CORPORATIONS.
ARTICLE 8.
CONSOLIDATION OF MUNICIPALITIES.
§8-8-16. Transfer of funds and property.
Immediately upon the installation of the new municipal
government, the officers having custody of the funds of the
superseded municipalities shall deliver all funds in their
possession into the custody of the proper fiscal officer of the new
municipality, who shall acknowledge delivery by giving his receipt therefor.
The mayor of the new municipality shall supervise and direct
the transfer of all personal property, books, papers, vouchers or
other documents belonging to the superseded municipalities, to the
proper officers of the new government. He shall also cause a
complete inventory to be made of all assets, real and personal,
received by the new government.
The
tax commissioner chief inspector shall cause an audit and
settlement of the accounts of the officers of the superseded
municipalities to be made forthwith.
ARTICLE 13. TAXATION AND FINANCE.
§8-13-7. Tax on purchases of intoxicating liquors in
municipalities; private club fees.
Every municipality shall have plenary power and authority to
levy and collect a tax upon all purchases within such municipality
of intoxicating liquors from the alcohol beverage control
commissioner, from any person licensed to sell wine at retail to
the public under the provisions of article eight, chapter sixty of
this code, or from distributors licensed to sell or distribute wine
pursuant to said article eight:
Provided, That no municipality
shall have authority to levy or collect any such tax on the
intoxicating liquors sold by or purchased from holders of a license
issued under the provisions of article seven, chapter sixty of this
code. The tax shall be levied upon the purchaser and shall be added to and collected with the price of purchase. The tax shall not
exceed five percent of the purchase price.
A copy of any ordinance imposing the tax authorized by this
section shall be certified by the mayor of the municipality to the
West Virginia alcohol beverage control commissioner and to the tax
commissioner
and the chief inspector. The West Virginia alcohol
beverage control commissioner by appropriate rules and regulations
shall provide for the collection of such tax upon all purchases
within such municipality of intoxicating liquors from the alcohol
beverage control commissioner, from any person licensed to sell
wine at retail pursuant to the provisions of article eight, chapter
sixty of this code, or from distributors licensed to sell or
distribute wine pursuant to said article eight, and for
distribution thereof to the respective municipalities for which the
same shall be collected. Such rules and regulations shall provide
that all such taxes shall be deposited with the state treasurer and
distributed quarterly by the treasurer upon warrants of the auditor
payable to the municipality.
Every municipality shall have plenary power and authority to
levy and collect a fee from any private club licensee whose
premises are situate therein as authorized in section seven,
article seven, chapter sixty of this code.
§8-13-18. Audits and accounts.
The provisions of article nine, chapter six of this code shall apply to every municipality. By charter provision or ordinance,
provision may be made for a system of budgeting, accounting and
record keeping, and for the conduct of the transactions of the
municipality, but any such provision shall not conflict with said
article nine, chapter six or with the regulations or orders
promulgated thereunder by the
state tax commissioner chief
inspector.
§8-13-19. Capital reserve fund.
The governing body of every municipality shall have plenary
power and authority to establish a special fund to be known as the
"capital reserve fund." The fund shall consist of unexpended
balances of other funds which may be transferred to the fund, with
the approval of the
state tax commissioner chief inspector, at the
end of the fiscal year, and any other moneys authorized by law to
be used for the purposes of the fund.
The fund shall be used, from time to time, for the
construction, reconstruction, purchase or replacement of, or
addition to, municipal buildings, public works, equipment,
machinery, motor vehicles or other capital assets. Expenditures
shall be made from the fund only in accordance with an
appropriation made pursuant to the annual budget.
If a municipality accumulates its capital reserve fund for
more than two years, the proceeds of the fund shall be transmitted
to the state sinking fund commission on or before the first day of September of each year. The proceeds of the fund may be withdrawn
by the municipality upon reasonable notice in writing to the state
sinking fund commission.
§8-13-23. Preparation, publication and disposition of financial
statements.
(a) Every city, within ninety days after the beginning of each
fiscal year, shall prepare on a form to be prescribed by the
state
tax commissioner chief inspector and cause to be published a sworn
statement revealing: (1) The receipts and expenditures of the city
during the previous fiscal year arranged under descriptive
headings; (2) the name of each person who received more than fifty
dollars from any fund during the previous fiscal year, together
with the amount received and the purpose for which paid; and (3)
all debts of the city, the purpose for which each debt was
contracted, its due date, and to what date the interest thereon has
been paid. Such statement shall be published as a Class I legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the publication area for such
publication shall be the city:
Provided, That all salaries,
receipts and expenditures to employees of municipal offices,
companies and departments may be published in the aggregate.
(b) Every city shall transmit to any resident of such city
requesting the same a copy of any published statement for the
fiscal year designated, supplemented by a document listing the names of each person who received less than fifty dollars from any
fund during the fiscal year and showing the amount paid to each and
the purpose for which paid, and an itemization of the salaries,
receipts and expenditures to employees of municipal offices,
companies and departments otherwise published in the aggregate.
(c) Every town or village, within one hundred twenty days
after the beginning of each fiscal year, shall prepare on a form to
be prescribed by the
state tax commissioner chief inspector a sworn
statement revealing: (1) The receipts and expenditures of the town
or village during the previous fiscal year arranged under
descriptive headings; (2) the name of each person who received
money from any fund during the previous fiscal year, together with
the amount received and the purpose for which paid; and (3) all
debts of the town or village, the purpose for which each debt was
contracted, its due date, and to what date the interest thereon has
been paid:
Provided, That all salaries, receipts and expenditures
to employees of municipal offices, companies and departments may be
published in the aggregate.
(d) Every town or village shall transmit to any resident of
the town or village requesting the same a copy of any statement for
the fiscal year designated. Any town or village may, if the
governing body thereof so elects, also publish the statement as a
Class I legal advertisement in compliance with the provisions of
said article three, chapter fifty-nine, and in such event, the publication area for such publication shall be the town or village.
(e) The statement required by subsection (a) of this section
and the statement required by subsection (c) of this section shall
be sworn to by the recorder of the municipality and the mayor
thereof and two members of the governing body of the municipality.
As soon as practicable following the close of the fiscal year, a
copy of any statement herein required shall be filed by the
municipality with the
state tax commissioner chief inspector, and
the clerk of the county commission of the county, and the clerk of
the circuit court of the circuit, in which the municipality or the
major portion of the territory thereof is located. If the governing
body fail or refuse to perform any of the duties set forth in this
section, every member of such governing body and the recorder
thereof concurring in such failure or refusal shall be guilty of a
misdemeanor, and, upon conviction thereof, shall be fined not less
than ten nor more than one hundred dollars. If any of the
provisions of this section are violated, it shall be the duty of
the prosecuting attorney of the county in which the municipality or
the major portion of the territory thereof is located to
immediately present the evidence thereof to the grand jury if in
session, and if not in session, he shall cause such violations to
be investigated by the next succeeding grand jury.
(f) Where in subsections (a), (b) and (c), salaries, receipts
and expenditures are published in the aggregate, the city, town or village shall, upon written request, provide to any resident of
such city, town or village, an itemized accounting of such
salaries, receipts and expenditures.
ARTICLE 16.
MUNICIPAL PUBLIC WORKS; REVENUE BOND FINANCING.
§8-16-7. Ordinance for construction, etc., of works.
Before any municipality or municipalities shall, under the
provisions of this article, construct, reconstruct, establish,
acquire, improve, renovate, extend, enlarge, increase, equip or
repair (including replacements) any municipal public works, the
governing body, or the governing body of each participating
municipality, shall enact an ordinance or ordinances, which shall
(a) set forth a brief and general description of the works,
including a reference to the preliminary report or plans and
specifications which shall theretofore have been prepared; (b) set
forth the estimated cost thereof; (c) order the construction,
reconstruction, establishment, acquisition, improvement,
renovation, extension, enlargement, increase, equipment or repair
(including replacements) of such works; (d) direct that municipal
revenue bonds be issued pursuant to this article, in such amount as
may be found necessary to pay the cost of the works; (e) contain
such provisions as the governing body determines are necessary or
desirable with regard to the establishment and setting aside of
reserves from the proceeds of such revenue bonds or from the
revenues of said works, or from both, and the administration and disposition thereof; and (f) contain such other provisions as may
be necessary or proper in the premises. When two or more
municipalities take joint action under the provisions of this
article, a certified copy of each such ordinance shall be filed in
the office of the clerk of the county commission of the county or
counties in which the municipalities are located and in the office
of the
state tax commissioner chief inspector, and when any such
municipality is located in more than one county, the filing for
that municipality shall be in the office of the clerk of the county
commission in which the major portion of the territory of such
municipality is located. Before any such ordinance shall become
effective, an abstract of the ordinance, determined by the
governing body or each governing body, as the case may be, to
contain sufficient information as to give notice of the contents of
such ordinance, together with the following described notice, shall
be published as a Class II legal advertisement in compliance with
the provisions of article three, chapter fifty-nine of this code,
and the publication area for such publication shall be such
municipality or each such municipality, as the case may be. The
notice to be published with said abstract of the ordinance shall
specify a date, time and place for a public hearing, the date being
not less than ten days after the first publication of said abstract
and notice and not prior to the last publication of said abstract
and notice, at which time and place all parties and interest may appear before the governing body of the municipality or each such
municipality and may be heard as to whether or not said ordinance
shall be put into effect, and said notice shall also identify the
office in which a certified copy of such ordinance shall be on file
for review by interested persons during the office hours of such
office. At such hearing all objections and suggestions shall be
heard and the governing body or each such governing body shall take
such action as it or they shall deem proper in the premises:
Provided, That if at any such hearing written protest is filed by
thirty percent or more of the freeholders of the municipality for
which the hearing is held, then the governing body of said
municipality shall not take further action unless four fifths of
the members of said governing body assent thereto:
Provided,
however, That in case written protest is filed by thirty percent or
more of the freeholders as herein provided, any such governing body
shall have authority to appoint a committee to consist of one
proponent, one opponent, and the third to be selected by these two,
to determine whether or not thirty percent of the freeholders have
in fact protested and said committee shall report its findings to
any such governing body.
ARTICLE 23.
INTERGOVERNMENTAL RELATIONS--CONTRACTING
AND JOINT ENTERPRISES
.
§8-23-4. Filing of intergovernmental agreements.
Before an agreement made pursuant to the provisions of section three of this article may become effective, a copy of the same must
be filed with the recorder of any municipality party thereto and
with the clerk of the county
court commission of any county party
thereto, and, as to any other public agency party thereto, with the
officer in charge of the records thereof. When a municipality is a
party, a copy of the agreement must also be filed with the
state
tax commissioner chief inspector before such agreement becomes
effective.
Article 29.
INTERGOVERNMENTAL RELATIONS--REGIONAL AIRPORTS.
§8-29-16. Contributions to authorities; funds and accounts of
authorities.
Contributions of moneys may be made to authorities from time
to time by the participating municipalities and counties, and
persons that shall desire to do so. All such moneys and all other
moneys received by an authority shall be deposited in such banking
institution or banking institutions as the authority may direct and
shall be withdrawn therefrom in such manner as the authority may
direct. Each authority shall keep strict account of all of its
receipts and expenditures and shall each quarter make a quarterly
report thereon to the municipalities and counties which have made
contributions of moneys or property, and such report shall contain
an itemized account of its receipts and disbursements during the
preceding quarter. Such report shall be made within sixty days
after the termination of the quarter. Within sixty days after the end of each fiscal year, each authority shall make an annual report
containing a summary of its receipts and disbursements for the
preceding fiscal year, and publish the same as a Class II-0 legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the publication area for such
publication shall be the municipalities and counties, as provided
in section one of this article. The books, records and accounts of
each authority shall be subject to audit and examination by the
office of the
state tax commissioner chief inspector and by any
other proper public official or body in the manner provided by law.
Article 29A.
COUNTY AIRPORT AUTHORITIES.
§8-29A-4. Funds; accounting; reporting.
All funds received by the authority from whatever source shall
be deposited in such bank or banks as the authority may direct and
shall be withdrawn therefrom in such manner as the authority may
direct. The authority shall keep strict account of all its receipts
and expenditures and shall each quarter make a quarterly report to
the county commission containing an itemized account of its
receipts and disbursements during the preceding quarter. Such
report shall be made within sixty days after the termination of the
quarter.
Within sixty days after the end of each fiscal year, the
authority shall make an annual report containing an itemized
statement of its receipts and disbursements for the preceding year, and such annual report shall be published as a Class II-0 legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the publication area for such
publication shall be the county. The books, records and accounts of
the authority shall be subject to audit and examination by the
office of the
state tax commissioner chief inspector of West
Virginia and by any other proper public official or body in the
manner provided by law.
ARTICLE 32.
INTERGOVERNMENTAL RELATIONS--CONTRIBUTIONS TO OR
INVOLVEMENT WITH NONSTOCK, NONPROFIT CORPORATIONS
OR HEALTH INSTITUTIONS FOR PUBLIC PURPOSES
.
§8-32-2. Membership and participation in area development
corporations.
Every municipality and county commission is hereby empowered
and authorized to become associated with and to participate as a
member of any area development corporation chartered as a nonstock,
nonprofit corporation under the laws of this state for the purposes
of promoting, developing and advancing the business prosperity and
economic welfare of the area embraced, its citizens and its
industrial complex; encouraging and assisting through loans,
investments or other business transactions in locating new business
and industry within such area and rehabilitating and assisting
existing businesses and industries therein; stimulating and
promoting the expansion of all kinds of business and industrial activity which will tend to advance, develop and maintain economic
stability and provide maximum opportunities for employment in such
area; cooperating and acting in conjunction with other
organizations, federal, state or local, in the promotion and
advancement of industrial, commercial, agricultural and
recreational developments within such area; and furnishing money
and credit, land and industrial sites, technical assistance and
such other aid as may be deemed requisite for the promotion,
development and conduct of all types of business, agricultural and
recreational activities within each area:
Provided, That it is
specified in the charter of such corporation that no member trustee
or member of the board of directors (by whatever name the same may
be called) of the corporation shall receive any compensation, gain
or profit from such corporation, and such corporation is operated
in compliance with all charter provisions. The Legislature hereby
finds that the aforesaid purposes of such nonstock, nonprofit area
development corporations are for the general welfare of the public
and are public purposes. This section is enacted in view of this
finding and shall be liberally construed in the light thereof.
Every municipality and county commission is hereby empowered and
authorized to contribute to the cost of the operations and projects
of such area development corporation by appropriating for such
purposes money from its general funds not otherwise appropriated.
Every municipality and county commission is hereby empowered and authorized, notwithstanding any other provision of this chapter to
the contrary, to transfer and convey to such area development
corporation property of any kind heretofore acquired by such
municipality or county commission for or adaptable to use in
industrial and economic development, such transfers or conveyances
to be without consideration or for such price and upon such terms
and conditions as such municipality or county commission shall deem
proper.
Every municipality or county commission shall require as a
condition of any such appropriation, transfer or conveyance that
the area development corporation receiving the same shall upon
demand at any time by such municipality or county commission make
a full and complete accounting thereto of all receipts and
disbursements and shall in every event without demand, within
thirty days after the close of the quarter, make to such
municipality or county commission a report containing an itemized
statement of its receipts and disbursements during the preceding
quarter, and make available to audit and examination by the office
of the
state tax commissioner chief inspector and any other proper
public official or body its books, records and accounts.
Under no circumstances whatever shall any action taken by any
municipality or county commission under the authority of this
section give rise to or create any indebtedness on the part of the
municipality or county commission, the governing body of such municipality or county commission, any member of such governing
body or any municipal or county commission official or employee:
Provided, That any public entity holding title to real property,
and considering transfer of such real property to any municipality
or county commission for the purpose of conveying real property to
any such area development corporation will publish notice by a
Class II-O legal advertisement in compliance with the provisions of
article three, chapter fifty-nine of this code, and the publication
area will be the municipality or county involved. This notice will
include the property to be transferred, the area development
corporation receiving such property, and the date, time, and place
when such public entity will conduct an open hearing to consider
public comment regarding the intended transfer. Such notice shall
be published initially at least sixty days prior to the published
date of the public hearing.
ARTICLE 33.
INTERGOVERNMENTAL RELATIONS--BUILDING COMMISSIONS.
§8-33-8. Contributions to commissions; funds and accounts of
commissions; reports; audits.
Contributions may be made to each commission from time to time
by the governmental body or bodies creating and establishing it,
and persons that shall desire to do so. All funds received by each
commission shall be deposited in such banking institution or
banking institutions as the board may direct and shall be withdrawn
therefrom in such manner as the board may direct. Each commission shall keep strict account of all of its receipts and expenditures
and shall each quarter make a quarterly report thereon to the
municipalities, counties and persons which have made contributions
to it, and such report shall contain an itemized account of its
receipts and disbursements during the preceding quarter. Such
report shall be made within sixty days after the termination of the
quarter. Within sixty days after the end of each fiscal year, each
commission shall make an annual report containing an itemized
statement of its receipts and disbursements for the preceding
fiscal year and publish the same as a Class II-0 legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code, and the publication area for such
publication shall be each county in which the commission's
facilities are located. The books, records and accounts of each
commission shall be subject to audit and examination by the
state
tax commissioner chief inspector and by other proper public
official or body in the manner provided by law.
CHAPTER 10. PUBLIC LIBRARIES; PUBLIC RECREATION; ATHLETIC
ESTABLISHMENTS; MONUMENTS AND MEMORIALS ROSTER OF
SERVICEMEN; EDUCATIONAL BROADCASTING AUTHORITY.
ARTICLE 1.
PUBLIC LIBRARIES.
§10-1-6. Same - Powers and duties.
The board of directors of each public library established or
maintained under this article shall: (a) Immediately after appointment, meet and organize by electing one member as president
and one as secretary, and such other officers as may be necessary.
All officers shall hold office for one year and shall be eligible
for reelection. (b) Adopt such bylaws, rules and regulations as are
necessary for its own guidance and for the administration,
supervision and protection of the library and all property
belonging thereto as may not be inconsistent with the provisions of
this article. (c) Supervise the expenditure of all money credited
to the library fund. All money appropriated or collected for public
library purposes shall be deposited in the treasury of the
governing authority to the credit of the library fund, to be paid
out on the certified requisition of the library board, in the
manner provided by law for the disbursement of other funds of such
governing authority, or shall be deposited as the library's board
of directors shall direct and be disbursed by the officer
designated by that board, such officer before entering upon his
duties to give bond payable to and in an amount fixed by the board
of directors of the library, conditioned for the faithful discharge
of his official fiscal duties. The cost of such bond shall be paid
from the library fund. The books, records and accounts of the
library board shall be subject to audit and examination by the
office of the
state tax commissioner chief inspector of West
Virginia. (d) Lease or purchase and occupy suitable quarters, or
erect upon ground secured through gift or purchase, an appropriate building for the use of such library; and have supervision, care,
and custody of the grounds, rooms or buildings constructed, leased,
or set apart for library purposes. (e) Employ a head librarian, and
upon his recommendation employ such other assistants as may be
necessary for the efficient operation of the library.
CHAPTER 11. TAXATION.
ARTICLE 1.
SUPERVISION.
§11-1-2. General duties and powers of commissioner; appraisers;
criminal penalty.
It shall be the duty of the tax commissioner to see that the
laws concerning the assessment and collection of all taxes and
levies, whether of the state or of any county, district or
municipal corporation thereof, are faithfully enforced. He
or she
shall prepare all proper forms and books for the use and guidance
of assessors, and shall perform all such other duties as may be
required by law. He
or she shall from time to time visit the
several counties and municipal corporations of the state; shall
inspect the work of the several assessors, county
courts
commissions sitting as board of equalization and review, justices,
prosecuting attorneys, clerks of the courts, sheriffs, constables
and collecting officers
, among whom are included commissioners of
school lands, and shall confer with them respecting such work for
the future. In such conference, or by writing or otherwise, he may
inquire into the proceedings of any such officer, make to him such suggestions respecting the discharge of his duty as may seem
proper, and give such information and require such action as will
tend to produce full and just assessments throughout the state, and
the diligent collection of all taxes and levies, including licenses
and inheritance taxes, and of fines.
The tax commissioner may, with the approval of the board of
public works, appoint competent persons to appraise property
values, and may employ experts to examine and report upon the
different kinds and classes of property in the state, with a view
to ascertaining the true and actual value thereof for assessment
purposes, to the end that he may furnish to county assessors,
county
courts commissions and the state board of public works more
accurate information, and more effectively aid and supervise the
assessors and the county
courts commissions in their work of
assessment and valuation of property for purposes of taxation. Any
such appraiser, or expert person, so appointed by the tax
commissioner for the purpose of ascertaining property values, as
aforesaid, shall have authority to examine under oath, the owner or
owners, of any property subject to taxation in this state as to any
matters touching the value thereof; and he may examine, under oath,
any other person as to any pertinent facts or matters within his
knowledge, relative to the character and value of any such
property. And, for the purposes of this provision, such appraisers
and expert examiners shall have authority to administer oaths and to subpoena witnesses. If any person refuse to appear and to
testify in response to any subpoena issued by such appraiser or
expert examiner, he may apply to any judge of any criminal,
intermediate, common pleas or circuit court, or the clerk thereof,
either in term time or in vacation, for subpoena, or other proper
process, for any such witness; and the judge of the court, or such
clerk shall thereupon issue a subpoena, or other proper process,
requiring the attendance and testimony of any such person before
such appraiser, or examiner and if such person refuse to obey any
such order, he shall be guilty of contempt and punished
accordingly.
Upon the application of any officer concerned with the
assessment or collection of taxes, he shall as to any matter
specified by such officer, make like suggestions and give like
information. In case of the failure of any assessing or collecting
officer in the discharge of any duty, imposed upon him by law, the
said tax commissioner shall, after due notice to any such assessor
or collecting officer, proceed to enforce such penalty as may be
provided by law, including, in any proper case, the removal of such
officer, and to that end he is authorized to appear before any
court or tribunal having jurisdiction. He may cause the violation
of any law respecting the assessment or collection of taxes to be
prosecuted. He may also be heard before any court, council or
tribunal, in any proceeding in which an abatement of taxes is sought.
ARTICLE 8.
LEVIES.
§11-8-6b. Maximum levies on each classification by county
commissions; order of levies.
County
courts commissions are hereby authorized to lay not in
excess of the following maximum levies, for the purposes specified
and in the following order:
(1) With respect to the county as a whole for the payment of
(a) interest and sinking fund requirements for bonded indebtedness
incurred prior to the adoption of the Tax Limitation Amendment; and
(to the extent not so required), (b) other legally incurred
contractual indebtedness, not bonded, if any, incurred prior to the
adoption of the Tax Limitation Amendment, of the county as follows:
On Class I property, twenty-five one hundredths of one cent; on
Class II property, one half of one cent; and on Classes III and IV
property, one cent.
(2) With respect to a magisterial or special taxing district
for which the county
court commission is required to lay the levy,
for the payment of (a) interest and sinking fund requirements for
bonded indebtedness, incurred prior to the adoption of the Tax
Limitation Amendment; and (to the extent not so required), (b)
other legally incurred contractual indebtedness not bonded, if any,
incurred prior to the adoption of the Tax Limitation Amendment, as
follows: On Class I property, two and fifteen one hundredths cents; on Class II property, four and three tenths cents; and on Classes
III and IV property, eight and six tenths cents.
(3) For general county current expense as follows: On Class I
property, eleven and nine tenth cents; on Class II property,
twenty-three and eight tenths cents; and on Classes III and IV
property, forty-seven and six tenths cents. But in a county where
the total assessed valuation of all classes of property is less
than six million dollars, the county court [county commission] may,
with the prior written approval of the
tax commissioner chief
inspector, exceed the rates of levy for general county current
expense by not more than twenty-five percent of the rates
specified:
Provided, however, That if the rates of levy under
paragraph (3) of this section are not required in whole or in part
for the purpose for which they are allocated, the county
court
commission may, with the prior written approval of the
state tax
commissioner chief inspector, surrender to the county board of
education such unused parts of the authorized rates of levy as
provided herein.
§11-8-6c. Maximum levies on each classification by county boards of
education; order of levy; exceeding levy for school bond issues.
County boards of education are hereby authorized to lay not in
excess of the following maximum levies, for the purposes specified
and in the following order:
(1) With respect to a magisterial, independent or other school district existing in a county prior to May twenty-second, one
thousand nine hundred thirty-three, or any special taxing district
for which the board of education is required to lay the levy, for
the payment of (a) interest and sinking fund requirements for
bonded indebtedness incurred prior to the adoption of the Tax
Limitation Amendment; and (to the extent not so required), (b)
other legally incurred contractual indebtedness not bonded, if any,
incurred prior to the adoption of the Tax Limitation Amendment as
follows: On Class I property, thirty-five one hundredths of one
cent; on Class II property, seven tenths of one cent; and on
Classes III and IV property, one and four tenths cents.
(2) For either or both of (a) the permanent improvement fund,
and (b) the payment of interest and sinking fund requirements for
bonded indebtedness incurred subsequent to the adoption of the Tax
Limitation Amendment, as follows: On Class I property, one and five
tenths cents; on Class II property, three cents; and on Classes III
and IV property, six cents.
(3) For the general current expenses of schools as follows: On
Class I property, twenty-one and one tenth cents; on Class II
property, forty-two and two tenths cents; and on Classes III and IV
property, eighty-four and four tenths cents. But if the
tax
commissioner chief inspector has approved the levy of an additional
amount for the general current expenses of the county as authorized
by section six-b, subsection three, the amount of the levy authorized for boards of education by this subsection shall be
reduced by the
tax commissioner chief inspector to that extent.
If the rates of levy under paragraph (2) above are not
required in whole or in part for the purposes for which they are
allocated by this section, the county board of education may, with
the prior written approval of the state board of school finance,
created by section three, article nine-b, chapter eighteen of the
Code, as amended, lay such rates of levy or portion thereof not so
required, for the general current expenses of schools:
Provided,
however, That if the rates of levy under paragraph (3) of this
section are not sufficient for the purposes for which they are
allocated, the county board of education may, with the prior
written approval of the
state tax commissioner chief inspector, lay
such additional rates of levy, or portion thereof, as are
surrendered by the county
court commission under paragraph (3),
section six-b of this article:
Provided, further however, That a
county board of education shall be required to levy outside the
levy rates hereinabove provided sufficient to pay the principal and
interest requirements on bonds now or hereafter issued by any
school district not exceeding in the aggregate five per centum of
the assessed value of all taxable property in the county school
district, to be ascertained by the last assessment for state and
county taxes, previous to the incurring of such indebtedness, in
the manner provided by the "Better Schools Amendment", as ratified.
§11-8-7. Increase of current expense levies when debt levies not
required.
If the allocation made to a taxing unit for the purposes of
debt incurred prior to the adoption of the Tax Limitation Amendment
is not required, in whole or in part, for the purposes of such
debt, the governing body may, with the prior written approval of
the
tax commissioner chief inspector, increase the rates allocated
for general current expenses by the amount not required for debt
purposes.
§11-8-8. Levies by board of public works; certification.
The state board of public works shall, on or before April
fifteenth of each year, levy on the one hundred dollars' valuation
of each class of property subject to taxation in the state the
rates fixed by section six-a of this article. The board shall
forthwith certify its action to the
state tax commissioner chief
inspector and to the assessor of each county.
§11-8-10. Levy estimate by county court commission; certification
to tax commissioner chief inspector and publication.
The county
court commission shall, at the session provided for
in section nine of this article, ascertain the fiscal condition of
the county, and make an itemized statement setting forth:
(1) The amount due and the amount that will become due and
collectible from every source during the current fiscal year except
from the levy of taxes to be made for the year upon the county as a whole and upon any district of the county for which the levies
are laid by the county
court commission;
(2) The interest, sinking fund and amortization requirements
for the current fiscal year of bonded indebtedness legally incurred
upon a vote of the people, as provided by law, prior to the
adoption of the Tax Limitation Amendment, owing by the county as a
whole and by any district;
(3) Other contractual indebtedness not bonded, legally
incurred prior to the adoption of the Tax Limitation Amendment,
owing by the county as a whole and such debts owing by any
district;
(4) All other expenditures to be paid out of the receipts for
the current fiscal year, with proper allowance for delinquent
taxes, exonerations and contingencies;
(5) The total amount necessary to be raised for each fund by
the levy of taxes for the current year;
(6) The proposed county levy in cents on each one hundred
dollars' assessed valuation of each class of property for the
county and its subdivisions;
(7) The proposed levy in each district for district funds, if
any, on each one hundred dollars' valuation of each class of
property;
(8) The separate and aggregate amounts of the real, personal
and public utility properties in each class in the county and in each subdivision thereof.
A copy of the statement, duly certified by the clerk of the
court county commission, shall be forwarded to the
tax commissioner
chief inspector, and the clerk shall publish the statement
forthwith. The session shall then stand adjourned until the third
Tuesday in April, at which time it shall reconvene.
§11-8-10a. Adjourned session of county court commission to hear
objections to proposed levies; approval of estimate and levy by tax
commissioner chief inspector; first levy for bonded indebtedness,
second for indebtedness not bonded, then for current expenses.
The county
court commission shall, when it reconvenes upon the
third Tuesday in April, hear and consider any objections made
orally or in writing by the prosecuting attorney, by the tax
commissioner or his representative, or by any taxpayer of the
county, to the estimate and proposed levy or to any item thereof.
The
court county commission shall enter of record any objections so
made and the reasons and grounds therefor.
The failure of any officer or taxpayer to offer objections shall
not preclude him from pursuing any legal remedy necessary to
correct any levy made by any fiscal body under this article.
The
court county commission, after hearing objections, shall
reconsider the proposed original estimate and proposed rates of
levy, and if the objections are well taken, shall correct the
estimate and levy. No such estimate and levy, however, shall be entered until the same shall have first been approved, in writing,
by the
tax commissioner chief inspector. When the same shall have
been approved by the
tax commissioner chief inspector, the clerk
shall then enter the estimate and levy, together with the order of
the
court county commission approving them and the written approval
of the
tax commissioner chief inspector thereof, in the proper
record book.
The county
court commission shall then levy as many cents per
hundred dollars' assessed valuation on each class of property in
the county or its subdivisions, as the case may be, as will produce
the amounts, according to the last assessments, shown to be
necessary by the statement in the following order:
First, for the bonded debt and for the contractual debt not
bonded, if any, of the county incurred prior to the adoption of the
Tax Limitation Amendment;
Second, for the bonded debt and for the contractual debt not
bonded, if any, of any magisterial or special taxing district for
which the county court [county commission] is required to lay the
levy;
Third, for general current expenses of the county.
The rates of levy for each purpose shall not exceed the
amounts fixed by section six-b unless another rate is authorized by
the
tax commissioner chief inspector in accordance with this
article. When less than the maximum levies are imposed, the levies on each class of property shall be in the same proportions as the
maximum authorized.
§11-8-11. Certification of levy order; duties of clerk, assessor
and collecting officer; delinquent lists.
When an order is made for a levy the clerk of the
court
commission, within three days, shall prepare, certify and forward
copies to the
tax commissioner chief inspector, the state auditor,
the assessor and the officer who, according to law, is required to
collect the levy. He shall charge the collecting officer with the
amount of the levy in the proper account book. The assessor shall
immediately extend the taxes in the land and personal property
books. The officer who is required to collect the levy shall make
out proper tax bills. County levies shall be collected by the
sheriff at the same time, in the same manner, and under the same
regulations as other taxes are collected. Delinquent lists for
county levies shall be returned and delinquent lands sold for
county levies in the same manner and at the same place and under
the same regulations that lands returned delinquent for state taxes
are returned and sold.
§11-8-12. Levy estimate by board of education; certification and
publication.
Each board of education shall, at the session provided for in
section nine of this article, if the laying of a levy has been
authorized by the voters of the district under article nine, of the code, ascertain the condition of the fiscal affairs of the
district, and make a statement setting forth:
(1) The amount due, and the amount that will become due and
collectible during the current fiscal year except from the levy of
taxes to be made for the year;
(2) The interest, sinking fund and amortization requirements
for the fiscal year of bonded indebtedness legally incurred upon a
vote of the people, as provided by law, by any school district
existing prior to May twenty-second, one thousand nine hundred
thirty-three, prior to the adoption of the Tax Limitation
Amendment;
(3) Other contractual indebtedness not bonded, legally
incurred by any such school district existing prior to May twenty- second, one thousand nine hundred thirty-three, prior to the
adoption of the Tax Limitation Amendment, owing by such district;
(4) The amount to be levied for the permanent improvement
fund;
(5) The total of all other expenditures to be paid out of the
receipts for the current fiscal year, with proper allowance for
delinquent taxes, exonerations and contingencies;
(6) The amount of such total to be raised by the levy of taxes
for the current fiscal year;
(7) The proposed rate of levy in cents on each one hundred
dollars' assessed valuation of each class of property;
(8) The separate and aggregate amounts of the assessed
valuation of real, personal, and public utility property within
each class.
The secretary of the board shall forward immediately a
certified copy of the statement to the
tax commissioner chief
inspector and shall publish the statement forthwith. The session
shall then stand adjourned until the third Tuesday in April, at
which time it shall reconvene.
§11-8-12a. Adjourned session of board of education to hear
objections to proposed levies; approval of estimate and levy by tax
commissioner chief inspector; first levy for bonded and other
indebtedness and indebtedness not bonded, second for permanent
improvement fund, then for current expenses.
Each board of education when it reconvenes on the third
Tuesday in April shall proceed in a manner similar in all respects
to that provided for in section ten-a of this article. The board
shall not finally enter any levy until it has been approved in
writing by the
tax commissioner chief inspector. After receiving
the approval, the board shall enter the statement as approved in
its record of proceedings, together with the written approval:
Provided, That for the fiscal year one thousand nine hundred
ninety-three only, each board of education may delay its final
entry of the levy until no later than the first Thursday in May, by
which time each board shall have entered the statement as approved in its record of proceedings, together with the written approval:
Provided, however, That any delay by a county board of education in
the entry of its final levy pursuant to the provisions of this
section in the fiscal year one thousand nine hundred ninety-three
and any action taken prior to the effective date of this section
that is not inconsistent with the provisions of this section or
other applicable levy rate sections of this code are hereby
ratified and confirmed as having full force and effect.
The board shall levy as many cents per hundred dollars'
assessed valuation on each class of property in the county or in
the area of a pre-existing school district, as the case may be, as
will produce the amounts, according to the last assessment, shown
to be necessary by the statement in the following order:
First, for the bonded debt and for the contractual debt not
bonded, if any, of any school district of the county existing prior
to twenty-second day of May, one thousand nine hundred thirty- three, and incurred prior to the adoption of the Tax Limitation
Amendment;
Second, for the permanent improvement fund;
Third, for general current expenses.
The rates of levy for each purpose shall not exceed the
amounts fixed by section six-c unless another rate is authorized by
the
tax commissioner chief inspector or set by the Legislature in
accordance with this article. When less than the maximum levies are imposed, the levies on each class of property shall be in the same
proportions as the maximums authorized.
ARTICLE 3. ASSESSMENTS GENERALLY.
§11-3-6. Statements of assessed valuations for municipalities and
boards of education; extension of levies.
The assessor shall annually, not later than the third day of
March, furnish to the recorder or clerk of the city or town council
of every incorporated city and town in the county, and also to the
secretary of the board of education of the county and to the state
board of education, and also to the chief inspector and to the
state tax commissioner a certified statement, showing in separate
amounts the aggregate value of all property, real and personal, and
of all property within each class as provided in section five,
article eight of this chapter, and the clerk of the county
commission shall, in like fashion, certify the aggregate value of
all property assessed by the board of public works, or other board
in lieu thereof, in such city or district, as ascertained from the
land and personal property books and from the statement furnished
by the auditor to the county clerk of the value of property
assessed in such county by the board for the current year.
The statement so furnished shall be taken, by the council of
such city or town, as the proper valuation of all property situated
therein and liable for taxation for municipal purposes
notwithstanding any provisions which may be contained in the charter of any city or town. Upon receiving such statement, the
recorder or clerk of the council, shall present the same to the
council at a meeting to be held for the purpose of making the
estimate and laying the levy as hereinafter required; and, as soon
as the rate shall have been determined upon, the recorder, or
secretary of the council, shall furnish the officer whose duty it
is to make out the land and personal property books a certified
copy of the order of such city or town council fixing the rate of
tax, and such officer shall thereupon extend the tax against the
property situated in such city or town, in the land books and the
personal property book of the county, in separate columns in such
books, which columns shall be headed with the words: "Town, or
city, tax for the town, or city, of ____________________."
§11-8-13. Certification of levy order to tax commissioner and
county superintendent; reports by superintendent of
levies; extension and collection of levies.
Within three days after the board of education has laid the
levies, the secretary of the board shall forward to the county
superintendent and to the tax commissioner chief inspector
certified copies of the orders laying levies and the rate of levy
upon each class. Within three days thereafter the county
superintendent shall report the rate of levy for each of the
various classes and the total value of real, personal, and public
utility property in each class in every district to the clerk of the county court, the assessor, the state superintendent and the
auditor. The proper county officers shall then extend on the
property books the amount of taxes levied. The sheriff shall
collect and account for the taxes as required by law.
§11-8-14. Levy estimate by municipality; certification to tax
commissioner chief inspector and publication.
A municipal governing body shall, at the session provided for
in section nine, ascertain the fiscal condition of the corporation,
and make an itemized statement setting forth:
(1) The amount due and the amount that will become due and
collectible from every source during the current fiscal year except
from the levy of taxes to be made for the year;
(2) The interest, sinking fund and amortization requirements
for the fiscal year of bonded indebtedness, legally incurred upon
a vote of the people as provided by law, prior to the adoption of
the Tax Limitation Amendment;
(3) Other contractual indebtedness, not bonded, legally
incurred prior to the adoption of the Tax Limitation Amendment,
owing by the municipality;
(4) All other expenditures to be paid out of the receipts of
the municipality for the current fiscal year with proper allowance
for delinquent taxes, exonerations, and contingencies;
(5) The total amount necessary to be raised by the levy of
taxes for the current fiscal year;
(6) The proposed rate of levy in cents on each one hundred
dollars' assessed valuation of each class of property; and
(7) The separate and aggregate assessed valuations of real,
personal and public utility property in each class in the
municipality.
The recording officer of the municipality shall forward
immediately a certified copy of the statement to the tax
commissioner chief inspector, and shall publish the statement
forthwith. The session shall then stand adjourned until the third
Tuesday in April, at which time it shall reconvene.
§11-8-14a. Adjourned session of municipal governing body to hear
objections; approval of levies by tax commissioner chief inspector;
first levy for bonded indebtedness and indebtedness not bonded,
then for current expenses.
The governing body of a municipality when it reconvenes on the
third Tuesday in April shall proceed in a manner similar in all
respects to that provided for in section ten-a of this article.
The governing body shall not finally enter any levy until it
has been approved in writing by the state tax commissioner chief
inspector. After receiving such approval, the governing body shall
enter the statement as approved in its record of proceedings,
together with the written approval.
The governing body shall levy as many cents per hundred
dollars' assessed valuation on each class of property in the municipality as will produce the amounts, according to the last
assessment, shown to be necessary by the statement in the following
order:
First, for the bonded debt and for the contractual debt not
bonded, if any, of the municipality incurred prior to the adoption
of the Tax Limitation Amendment;
Second, for general current expenses.
The rates of levy for each purpose shall not exceed the amounts
fixed by section six-d unless another rate is authorized by the tax
commissioner chief inspector in accordance with this article. When
less than the maximum levies are imposed, the levies on each class
of property shall be in the same proportions as the maximums
authorized.
§11-8-15. Certification of municipal levies.
Within three days after the council of a municipality has laid
the levies, its recording officer shall forward certified copies of
the order laying the levies to the tax commissioner chief
inspector, the state auditor and the officer whose duty it is to
extend the levies.
§11-8-18. Tax commissioner Chief inspector to furnish forms of
statements and attorney general to furnish forms for elections.
The tax commissioner chief inspector shall prepare and furnish
forms and instructions for making the statement required in
sections ten, twelve, and fourteen of this article. The attorney general shall prepare and furnish forms and instructions for the
holding of any election authorized by this article.
§11-8-20. Levy apportioned to taxing district for current expense
but not needed may be used for its debt purposes or passed on to
lesser taxing district for debt purposes.
When the levies apportioned to, or in any way becoming
available to any tax levying body for debt purposes alone, shall be
insufficient to meet the requirements for such indebtedness, then
if there remain any part of the amount authorized to be levied and
apportioned to such taxing body for current expense purposes and
not required for such current expense purposes, such remaining part
shall be laid by such fiscal body in addition to its laying of the
levies hereby expressly apportioned to it for the said debt
purposes and applied to the payment of its said contractual
indebtedness existing at the time of the adoption of the "Tax
Limitation Amendment". When any of the levies apportioned for
current expenses to any larger taxing district are not all required
by such taxing district for current expense and are not required
for indebtedness of such taxing district, then, with the consent
and approval in writing, of the tax commissioner chief inspector,
as provided in the next preceding section, such lesser taxing
district may likewise utilize, for debt purposes only, the unused
portion thereof.
§11-8-21. Amount of levy, with consent of tax commissioner chief inspector, when fiscal body required by law to levy for
indebtedness, property within municipality not being subject to
levy.
In any case in which the county court commission, the board of
education, or other fiscal body is required by law to lay the
levies for the payment of any indebtedness of any taxing district,
for which indebtedness the property situated within any
incorporated municipality is not subject to such levy, such county
court commission, board of education, or other fiscal body may lay
a levy of twelve and one-half cents on Class I property and twenty- five cents on Class II property for such indebtedness purposes
only: Provided, That the consent and approval in writing of the tax
commissioner chief inspector be had. The estimates and levies under
this section shall be made at the same time, and in the same manner
as other levies in this article provided for are required to be
made, and copies of such estimates and proposed levies shall be
forwarded to the tax commissioner chief inspector at the same time
and in the same manner as other estimates and levies.
§11-8-23. Statement of fiscal body when levies not sufficient to
meet requirements of existing contractual indebtedness.
When the entire apportionment of levies for the payment of
such contractual indebtedness existing at the time of the adoption
of the "Tax Limitation Amendment", together with the application to
such indebtedness of such part, if any, of the levies allocated for current expenses and not required therefor and applied to such
indebtedness as hereinabove provided, are not sufficient to meet
the current requirements of principal and/or interest upon legally
existing contractual indebtedness, existing at the time of the
adoption of the "Tax Limitation Amendment" and remaining unpaid,
then the levying body shall prepare a statement showing in detail:
(1) The items of expenditure upon which the estimate of
current expense is based;
(2) A detailed itemized statement of:
(a) The bonded indebtedness, if any there be, existing prior
to the adoption of the "Tax Limitation Amendment," in whole or in
part, not provided for by the levies hereinbefore authorized;
(b) Other contractual indebtedness, not bonded, if any there
be, legally incurred prior to the adoption of the "Tax Limitation
Amendment," in whole or in part, not provided for by the levies
hereinbefore authorized;
(3) The requirements of such bonded indebtedness not provided
for by the levies hereinbefore authorized;
(a) The requirements of such other contractual indebtedness,
not bonded, not provided for by the levies hereinbefore authorized;
(4) The separate and aggregate amounts of the real, personal,
and public utility properties in each class subject to taxation
within the taxing district;
(5) The rates of levy in cents on each one hundred dollars' assessed valuation of each class of property necessary to produce
the amount required (a) for such bonded indebtedness, and (b) for
such other contractual indebtedness not bonded, and not provided
for by the levies hereinbefore authorized, and which rates of
levies shall be in the proportion of one cent on Class I property,
two cents on Class II property, and four cents on Classes III
and/or IV property.
The recording officer of the fiscal body shall forthwith
forward a certified copy of this statement to the state tax
commissioner chief inspector in the same manner and at the same
time as required in sections eleven, thirteen and fifteen of this
article for the regular levies imposed by the levying body, and
notice of this proposed levy shall be published at the same time
and in the same manner as required for other levies proposed by the
fiscal body. The tax commissioner chief inspector upon receipt of
such estimate shall proceed to carefully examine and analyze the
estimate for current expense and determine what items, if any, may
be reduced or eliminated therefrom. If the tax commissioner chief
inspector finds that any of such items, in whole or in part, may be
eliminated or reduced without impairing the governmental functions
of such fiscal body, he shall require such fiscal body to so
eliminate or reduce such estimate until such estimate shall
constitute only so much as may in the opinion of the tax
commissioner chief inspector be indispensable to the orderly discharge of the governmental functions of such fiscal body; and
such proportion of the levies for current expense as are
represented by such reductions may be applied by said fiscal body
to the increase of the levies of such fiscal body for contractual
indebtedness. The tax commissioner chief inspector shall also
carefully examine the itemized list of contractual obligations for
the payment of which the levy under this section is proposed to be
made, and shall ascertain whether such obligations are in fact
contractual; whether the same were created prior to the adoption of
the "Tax Limitation Amendment," and whether or not, except for the
levy proposed under this section, the obligation thereof will be
impaired. The tax commissioner chief inspector shall make a
statement of his findings in writing, and if such findings of the
tax commissioner chief inspector show that the levies for current
expense of such fiscal body are no more than are indispensable to
the orderly discharge of the governmental functions of such fiscal
body, and that except for the levies proposed to be laid under this
section, the obligation of valid contracts incurred prior to the
adoption of the "Tax Limitation Amendment" will be impaired, the
fiscal body may then with the approval of the tax commissioner
chief inspector lay such a levy on the several classes of property
in proportion to one cent on Class I property, two cents on Class
II property, and four cents on Classes III and/or IV properties,
which, together with the other levies provided for in this article, shall not exceed any constitutional limitations applicable thereto
in effect immediately prior to the time of the adoption of the "Tax
Limitation Amendment," at the same time and in the same manner as
other levies in this article provided for, and the proceeds thereof
when collected, together with the other levies for such contractual
indebtedness herein provided for, shall be held and kept separate
and apart from all other funds of said fiscal body and shall be
used solely for the purpose of paying such indebtedness.
§11-8-24. Petition for review of findings of tax commissioner chief
inspector and levy order; notice of intention to file;
intervention; hearing and findings; appeal to supreme court of
appeals; refund if liens found excessive; recovery by action.
Any taxpayer or other person legally interested in the levy
provided for by section twenty-three hereof, if aggrieved by the
findings of the tax commissioner chief inspector and his approval
of such levy, and by the laying of such levy by the fiscal body,
may have a review of the findings of the tax commissioner chief
inspector and the laying of such levy by the circuit court of the
county in which the greater part of such taxpayer's or other
person's property affected by such levy is situated, by presenting
to such circuit court, either in term or to the judge thereof in
vacation, within ten days after the entry of the order laying such
levy shall have been made by such fiscal body, his petition for
such review. Such taxpayer or other person shall give at least five days' notice in writing of his intention to file such petition to
the tax commissioner chief inspector, to the prosecuting attorney
of the county of the circuit court of the county in which said
petition will be presented, and to the presiding officer of the
fiscal body laying the levy. Any other person legally interested in
the laying or in the disaffirmance of the laying of the levy
provided for in the preceding section, may, by petition in writing,
intervene in said hearing and be made a party thereto with any and
all rights of any other party therein and with any and all rights
of any litigant in a chancery cause, insofar as the principles
thereof be applicable, including the right of appeal as hereinafter
provided for. The circuit court or the judge thereof in vacation
shall, insofar as applicable, consider the petition as a bill in
equity, and the court or judge shall forthwith, either in term or
in vacation, proceed to consider such petition, the estimates and
levies, and the findings of the tax commissioner chief inspector,
and may hear and consider evidence on behalf of such taxpayer or
other person, the fiscal body laying the levy, and any other person
interested in the laying of such levy, relating to the necessity
and propriety of laying such levies under said section twenty- three, which evidence on the motion of any party appearing therein
shall be made a part of the record. Upon such hearing the court or
judge may affirm or disaffirm the findings of the tax commissioner
chief inspector and the laying of the levy, or may make such modification of such findings and such levies as to the court or
judge may appear proper. Whereupon, the levies shall be laid in
accordance with the findings of the court or judge as though such
findings had been made by the tax commissioner chief inspector,
under the provisions of the said section twenty-three hereof. An
appeal to the supreme court of appeals of West Virginia from the
findings of the circuit court may be had by any party in interest
appearing in the hearing, in like manner, so far as applicable, as
in an equity cause, by petition for appeal to said supreme court
presented to the supreme court or to any judge thereof, or filed in
the office of the clerk of the supreme court within two weeks after
the entry of the final order of the circuit court therein. Pending
final determination of such judicial review, the levies made under
section twenty-three shall be laid and the taxes therefrom
collected; and if the final determination be that the levies under
section twenty-three be in excess of the amounts required for such
indebtedness, such excess shall be refunded by the collecting
officer on demand to the person from whom it was collected as
hereinafter provided, or if the final finding be that the levies
for current expense of such fiscal body be excessive, the excess
thereof shall be transferred from the current expense revenues to
the revenues of such indebtedness, if required therefor, and, if
not required therefor, the collecting officer shall, upon demand,
refund any such excess payment to the person from whom it was collected. If the collecting officer fail to repay the amount, he
and his sureties shall be jointly and severally liable for the
amount and the costs of recovery. Recovery may be had by summons
before a justice or on motion, before the circuit court.
§11-8-25a. Right of county commission to expend surplus funds for
equalization and revaluation.
In order to permit county courts commissions to participate
more fully in an equalization and revaluation program, which
equalization and revaluation would result in increased local
support for the public schools, any county court commission having
funds in excess of the amount needed for the purpose for which such
funds were raised, may expend such funds for any equalization and
revaluation program upon the written approval of the state tax
commissioner chief inspector, provided that under no circumstances
shall a county court commission expend money or incur obligations
in excess of the funds available for current expenses.
§11-8-26a. Revision of levy estimate.
The tax commissioner chief inspector shall, by uniform
regulations, provide for the revision of the levy estimate of a
county court commission or municipality to permit expenditures for
purposes for which no appropriation or an insufficient
appropriation was made in the annual levy estimate as approved by
the tax commissioner chief inspector. The revision shall be made
only with the prior written approval of the tax commissioner chief inspector.
§11-8-30. Recovery of unlawful expenditure from participating
official by action; costs.
A person who in his official capacity negligently participates
in an illegal expenditure may be proceeded against for the recovery
of the amount illegally expended. The political subdivision
concerned, a taxpayer of the subdivision, the state tax
commissioner chief inspector or a person prejudiced may bring the
proceeding.
All moneys recovered in these proceedings shall be paid into
the treasury of the proper fiscal body and credited to the proper
fund. Recovery in these proceedings shall, in all cases, include
the principal and interest on the principal at a reasonable rate of
interest as set by the court in the judgment order and may include,
in the discretion of the court, a penalty of not more than twenty- five percent of the aggregate amount of the judgment and interest.
If the plaintiff prevail, he shall recover against the
defendant, the costs of the proceedings, including a reasonable
attorney's fee to be fixed by the trial court and included in the
taxation of costs.
ARTICLE 13A. SEVERANCE TAXES.
§11-13A-5a. Dedication of ten percent of oil and gas severance tax
for benefit of counties and municipalities;
distribution of major portion of such dedicated tax to oil and gas producing counties; distribution of minor portion of such dedicated tax to all counties
and municipalities; reports; rules; special funds in the office of state treasurer; methods and formulae for distribution of such dedicated tax; expenditure of funds by counties and municipalities
for public purposes; and requiring special county and municipal budgets and reports thereon.
(a) Effective the first day of July, one thousand nine hundred
ninety-six, five percent of the tax attributable to the severance
of oil and gas imposed by section three-a of this article is hereby
dedicated for the use and benefit of counties and municipalities
within this state and shall be distributed to the counties and
municipalities as provided in this section. Effective the first
day of July, one thousand nine hundred ninety-seven, and
thereafter, ten percent of the tax attributable to the severance of
oil and gas imposed by section three-a of this article is hereby
dedicated for the use and benefit of counties and municipalities
within this state and shall be distributed to the counties and
municipalities as provided in this section.
(b) Seventy-five percent of this dedicated tax shall be
distributed by the state treasurer in the manner specified in this
section to the various counties of this state in which the oil and
gas upon which this additional tax is imposed was located at the time it was removed from the ground. Those counties are referred
to in this section as the "oil and gas producing counties". The
remaining twenty-five percent of the net proceeds of this
additional tax on oil and gas shall be distributed among all the
counties and municipalities of this state in the manner specified
in this section.
(c) The tax commissioner is hereby granted plenary power and
authority to promulgate reasonable rules requiring the furnishing
by oil and gas producers of such additional information as may be
necessary to compute the allocation required under the provisions
of subsection (f) of this section. The tax commissioner is also
hereby granted plenary power and authority to promulgate such other
reasonable rules as may be necessary to implement the provisions of
this section.
(d) In order to provide a procedure for the distribution of
seventy-five percent of the dedicated tax on oil and gas to the oil
and gas producing counties, the special fund known as the oil and
gas county revenue fund established in state treasurer's office by
chapter two hundred forty-two, acts of the Legislature, regular
session, one thousand nine hundred ninety-five, as amended and
reenacted in the subsequent act of the Legislature, is hereby
continued. In order to provide a procedure for the distribution of
the remaining twenty-five percent of the dedicated tax on oil and
gas to all counties and municipalities of the state, without regard to oil and gas having been produced in those counties or
municipalities, the special fund known as the all counties and
municipalities revenue fund established in state treasurer's office
by chapter two hundred forty-two, acts of the Legislature, regular
session, one thousand nine hundred ninety-five, as amended and
reenacted in the subsequent act of the Legislature, is hereby
redesignated as the "all counties and municipalities oil and gas
revenue fund" and is hereby continued.
Seventy-five percent of the dedicated tax on oil and gas shall
be deposited in the oil and gas county revenue fund and
twenty-five percent of the dedicated tax on oil and gas shall be
deposited in the all counties and municipalities oil and gas
revenue fund, from time to time, as the proceeds are received by
the tax commissioner. The moneys in the funds shall be distributed
to the respective counties and municipalities entitled to the
moneys in the manner set forth in subsection (e) of this section.
(e) The moneys in the oil and gas county revenue fund and the
moneys in the all counties and municipalities oil and gas revenue
fund shall be allocated among and distributed annually to the
counties and municipalities entitled to the moneys by the state
treasurer in the manner specified in this section. On or before
each distribution date, the state treasurer shall determine the
total amount of moneys in each fund which will be available for
distribution to the respective counties and municipalities entitled to the moneys on that distribution date. The amount to which an
oil and gas producing county is entitled from the oil and gas
county revenue fund shall be determined in accordance with
subsection (f) of this section, and the amount to which every
county and municipality shall be entitled from the all counties and
municipalities oil and gas revenue fund shall be determined in
accordance with subsection (g) of this section. After determining,
as set forth in subsections (f) and (g) of this section, the amount
each county and municipality is entitled to receive from the
respective fund or funds, a warrant of the state auditor for the
sum due to the county or municipality shall issue and a check drawn
thereon making payment of the sum shall thereafter be distributed
to the county or municipality.
(f) The amount to which an oil and gas producing county is
entitled from the oil and gas county revenue fund shall be
determined by:
(1) In the case of moneys derived from tax on the severance of
gas:
(A) Dividing the total amount of moneys in the fund derived
from tax on the severance of gas then available for distribution by
the total volume of cubic feet of gas extracted in this state
during the preceding year; and
(B) Multiplying the quotient thus obtained by the number of
cubic feet of gas taken from the ground in the county during the preceding year; and
(2) In the case of moneys derived from tax on the severance of
oil:
(A) Dividing the total amount of moneys in the fund derived
from tax on the severance of oil then available for distribution by
the total number of barrels of oil extracted in this state during
the preceding year; and
(B) Multiplying the quotient thus obtained by the number of
barrels of oil taken from the ground in the county during the
preceding year.
(g) The amount to which each county and municipality is
entitled from the all counties and municipalities oil and gas
revenue fund shall be determined in accordance with the provisions
of this subsection. For purposes of this subsection "population"
means the population as determined by the most recent decennial
census taken under the authority of the United States:
(1) The treasurer shall first apportion the total amount of
moneys available in the all counties and municipalities oil and gas
revenue fund by multiplying the total amount in the fund by the
percentage which the population of each county bears to the total
population of the state. The amount thus apportioned for each
county is the county's "base share".
(2) Each county's base share shall then be subdivided into two
portions. One portion is determined by multiplying the base share by that percentage which the total population of all unincorporated
areas within the county bears to the total population of the
county, and the other portion is determined by multiplying the base
share by that percentage which the total population of all
municipalities within the county bears to the total population of
the county. The former portion shall be paid to the county and the
latter portion shall be the "municipalities' portion" of the
county's base share. The percentage of the latter portion to which
each municipality in the county is entitled shall be determined by
multiplying the total of the latter portion by the percentage which
the population of each municipality within the county bears to the
total population of all municipalities within the county.
(h) Moneys distributed to any county or municipality under the
provisions of this section, from either or both special funds,
shall be deposited in the county or municipal general fund and may
be expended by the county commission or governing body of the
municipality for such purposes as the county commission or
governing body shall determine to be in the best interest of its
respective county or municipality: Provided, That in counties with
population in excess of two hundred thousand, at least seventy-five
percent of the funds received from the oil and gas county revenue
fund shall be apportioned to and expended within the oil and gas
producing area or areas of the county, the oil and gas producing
areas of each county to be determined generally by the state tax commissioner: Provided, however, That the moneys distributed to
any county or municipality under the provisions of this section
shall not be budgeted for personal services in an amount to exceed
one fourth of the total amount of the moneys.
(i) On or before the twenty-eighth day of March, one thousand
nine hundred ninety-seven, and each twenty-eighth day of March
thereafter, each county commission or governing body of a
municipality receiving any such moneys shall submit to the tax
commissioner on forms provided by the tax commissioner chief
inspector a special budget, detailing how the moneys are to be
spent during the subsequent fiscal year. The budget shall be
followed in expending the moneys unless a subsequent budget is
approved by the state tax commissioner chief inspector. All
unexpended balances remaining in the county or municipality general
fund at the close of a fiscal year shall remain in the general fund
and may be expended by the county or municipality without
restriction.
(j) On or before the fifteenth day of December, one thousand
nine hundred ninety-six, and each fifteenth day of December
thereafter, the tax commissioner shall deliver to the clerk of the
Senate and the clerk of the House of Delegates a consolidated
report of the budgets, created by subsection (i) of this section,
for all county commissions and municipalities as of the fifteenth
day of July of the current year.
(k) The state tax commissioner shall retain for the benefit of
the state from the dedicated tax attributable to the severance of
oil and gas the amount of thirty-five thousand dollars annually as
a fee for the administration of the additional tax by the tax
commissioner.
§11-13A-6. Additional tax on the severance, extraction and
production of coal; dedication of additional tax for benefit of counties and municipalities;
distribution of major portion of such additional tax to coal-producing counties; distribution of minor portion of such additional tax to all
counties and municipalities; reports; rules; special funds in office of state treasurer; method and formulas for distribution of such additional tax; expenditure of funds by counties and
municipalities for public purposes; special funds
in counties and municipalities; and requiring
special county and municipal budgets and reports
thereon.
(a) Additional coal severance tax. -- Upon every person
exercising the privilege of engaging or continuing within this
state in the business of severing coal, or preparing coal (or both
severing and preparing coal), for sale, profit or commercial use,
there is hereby imposed an additional severance tax, the amount of which shall be equal to the value of the coal severed or prepared
(or both severed and prepared), against which the tax imposed by
section three of this article is measured as shown by the gross
proceeds derived from the sale of the coal by the producer,
multiplied by thirty-five one hundredths of one percent. The tax
imposed by this subsection is in addition to the tax imposed by
section three of this article, and this additional tax is referred
to in this section as the "additional tax on coal".
(b) This additional tax on coal is imposed pursuant to the
provisions of section six-a, article ten of the West Virginia
constitution. Seventy-five percent of the net proceeds of this
additional tax on coal shall be distributed by the state treasurer
in the manner specified in this section to the various counties of
this state in which the coal upon which this additional tax is
imposed was located at the time it was severed from the ground.
Those counties are referred to in this section as the
"coal-producing counties". The remaining twenty-five percent of
the net proceeds of this additional tax on coal shall be
distributed among all the counties and municipalities of this state
in the manner specified in this section.
(c) The additional tax on coal shall be due and payable,
reported and remitted as elsewhere provided in this article for the
tax imposed by section three of this article, and all of the
enforcement and other provisions of this article shall apply to the additional tax. In addition to the reports and other information
required under the provisions of this article and the tonnage
reports required to be filed under the provisions of section
seventy-seven, article two, chapter twenty-two-a of this code, the
tax commissioner is hereby granted plenary power and authority to
promulgate reasonable rules requiring the furnishing by producers
of such additional information as may be necessary to compute the
allocation required under the provisions of subsection (f) of this
section. The tax commissioner is also hereby granted plenary power
and authority to promulgate such other reasonable rules as may be
necessary to implement the provisions of this section: Provided,
That notwithstanding any language contained in this code to the
contrary, the gross amount of additional tax on coal collected
under this article shall be paid over and distributed without the
application of any credits against the tax imposed by this section.
(d) In order to provide a procedure for the distribution of
seventy-five percent of the net proceeds of the additional tax on
coal to the coal-producing counties, the special fund known as the
"county coal revenue fund" established in the state treasurer's
office by chapter one hundred sixty-two, acts of the Legislature,
regular session, one thousand nine hundred eighty-five, as amended
and reenacted in subsequent acts of the Legislature, is hereby
continued. In order to provide a procedure for the distribution of
the remaining twenty-five percent of the net proceeds of the additional tax on coal to all counties and municipalities of the
state, without regard to coal having been produced therein, the
special fund known as the "all counties and municipalities revenue
fund" established in the state treasurer's office by chapter one
hundred sixty-two, acts of the Legislature, regular session, one
thousand nine hundred eighty-five, as amended and reenacted in
subsequent acts of the Legislature, is hereby redesignated as the
"all counties and municipalities coal revenue fund" and is hereby
continued.
Seventy-five percent of the net proceeds of such additional
tax on coal shall be deposited in the county coal revenue fund and
twenty-five percent of the net proceeds shall be deposited in the
all counties and municipalities coal revenue fund, from time to
time, as the proceeds are received by the tax commissioner. The
moneys in the funds shall be distributed to the respective counties
and municipalities entitled to the moneys in the manner set forth
in subsection (e) of this section.
(e) The moneys in the county coal revenue fund and the moneys
in the all counties and municipalities coal revenue fund shall be
allocated among and distributed quarterly to the counties and
municipalities entitled to the moneys by the state treasurer in the
manner specified in this section. On or before each distribution
date, the state treasurer shall determine the total amount of
moneys in each fund which will be available for distribution to the respective counties and municipalities entitled to the moneys on
that distribution date. The amount to which a coal-producing
county is entitled from the county coal revenue fund shall be
determined in accordance with subsection (f) of this section, and
the amount to which every county and municipality is entitled from
the all counties and municipalities coal revenue fund shall be
determined in accordance with subsection (g) of this section.
After determining as set forth in subsection (f) and subsection (g)
of this section the amount each county and municipality is entitled
to receive from the respective fund or funds, a warrant of the
state auditor for the sum due to each county or municipality shall
issue and a check drawn thereon making payment of such amount shall
thereafter be distributed to each such county or municipality.
(f) The amount to which a coal-producing county is entitled
from the county coal revenue fund shall be determined by: (1)
Dividing the total amount of moneys in the fund then available for
distribution by the total number of tons of coal mined in this
state during the preceding quarter; and (2) multiplying the
quotient thus obtained by the number of tons of coal removed from
the ground in the county during the preceding quarter.
(g) The amount to which each county and municipality is
entitled from the all counties and municipalities coal revenue fund
shall be determined in accordance with the provisions of this
subsection. For purposes of this subsection "population" means the population as determined by the most recent decennial census taken
under the authority of the United States:
(1) The treasurer shall first apportion the total amount of
moneys available in the all counties and municipalities coal
revenue fund by multiplying the total amount in the fund by the
percentage which the population of each county bears to the total
population of the state. The amount thus apportioned for each
county is the county's "base share".
(2) Each county's base share shall then be subdivided into two
portions. One portion is determined by multiplying the base share
by that percentage which the total population of all unincorporated
areas within the county bears to the total population of the
county, and the other portion is determined by multiplying the base
share by that percentage which the total population of all
municipalities within the county bears to the total population of
the county. The former portion shall be paid to the county and the
latter portion is the "municipalities' portion" of the county's
base share. The percentage of the latter portion to which each
municipality in the county is entitled shall be determined by
multiplying the total of the latter portion by the percentage which
the population of each municipality within the county bears to the
total population of all municipalities within the county.
(h) All counties and municipalities shall create a "coal
severance tax revenue fund" which shall be the depository for moneys distributed to any county or municipality under the
provisions of this section, from either or both special funds.
Moneys in the coal severance tax revenue fund, in compliance with
subsection (i) of this section, may be expended by the county
commission or governing body of the municipality for such public
purposes as the county commission or governing body shall determine
to be in the best interest of the people of its respective county
or municipality: Provided, That in counties with population in
excess of two hundred thousand, at least seventy-five percent of
the funds received from the county coal revenue fund shall be
apportioned to, and expended within the coal-producing area or
areas of the county, said coal-producing areas of each county to be
determined generally by the state tax commissioner: Provided,
however, That the coal severance tax revenue fund moneys shall not
be budgeted for personal services in an amount to exceed one fourth
of the total funds available in such fund.
(i) On or before the twenty-eighth day of March, one thousand
nine hundred eighty-six, and each twenty-eighth day of March
thereafter, each county commission or governing body of a
municipality receiving such revenue shall submit to the tax
commissioner on forms provided by the tax commissioner chief
inspector a special budget, detailing how such revenue is to be
spent during the subsequent fiscal year. Such budget shall be
followed in expending the revenue unless a subsequent budget is approved by the state tax commissioner chief inspector. All
unexpended balances remaining in coal severance tax revenue fund at
the close of a fiscal year shall be reappropriated to the budget of
the county commission or governing body for the subsequent fiscal
year. The reappropriation shall be entered as an amendment to the
new budget and submitted to the tax commissioner on or before the
fifteenth day of July of the current budget year.
(j) On or before the fifteenth day of December, one thousand
nine hundred eighty-six, and each fifteenth day of December
thereafter, the tax commissioner chief inspector shall deliver to
the clerk of the Senate and the clerk of the House of Delegates a
consolidated report of the special budgets, created by subsection
(i) of this section, for all county commissions and municipalities
as of the fifteenth day of July of the current year.
(k) The state tax commissioner shall retain for the benefit of
the state from the additional taxes on coal collected the amount of
thirty-five thousand dollars annually as a fee for the
administration of such additional tax by the tax commissioner.
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.
§11A-1-8. Notice of time and place for payment; mailing of tax
tickets.
(a) The sheriff may give notice by posting at not less than six public places in each magisterial district, for at least ten
days before the time appointed, that between the fifteenth day of
July and the thirty-first day of August he will attend at one or
more of the most public and convenient places in each district,
such places to be specified in the notice, for the purpose of
receiving taxes due by the people residing or paying taxes in such
district. The notice shall also state that those who pay the first
installment of their taxes on or before the first day of September
will be entitled to a discount of two and one-half percent. Like
notice may be given that between the fifteenth day of January and
the twenty-eighth day of February he will again appear in each
district for the collection of taxes, and that those who pay their
second installment on or before the first day of March will be
entitled to the same discount. Failure of the sheriff to post such
lists shall not impair the right to collect such taxes, the right
to collect any interest or penalty imposed as a result of the
failure to pay such taxes or the methods of enforcing the payment
of such taxes, interest or penalty.
The county commission of any county may order that the above
notice shall also be given by advertisement. Such an order, once
entered, shall continue in effect until rescinded by the county
commission. Upon entry of such order, the sheriff shall, besides
posting as required above, publish the proper notice as a Class II
legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area
for such publication shall be the county. Such notice shall be so
published within fourteen consecutive days next preceding the
fifteenth day of July or the fifteenth day of January as the case
may be. For every failure so to advertise, the sheriff shall
forfeit one hundred dollars.
Notwithstanding the foregoing provisions, the sheriff shall send to
every person owing real or personal property taxes a copy of such
taxpayers annual tax ticket or tickets showing what tax is due and
how such tax may be paid. Such copy shall be sent to the last known
address of such taxpayer by first class United States mail.
Failure of the sheriff to send or failure of the taxpayer to
receive such copy shall not impair the right to collect such taxes,
the right to collect any interest or penalty imposed as a result of
the failure to pay such taxes or the method of enforcing the
payment of such taxes, interest or penalty.
At such time as the sheriff prepares the delinquent list for
real property, he shall compare such list with a copy of the
landbooks most recently delivered by the assessor to the board of
review and equalization pursuant to section nineteen, article
three, chapter eleven of this code. The assessor shall make a copy
of said landbooks available to the sheriff. If property on the
delinquent list should appear as a transfer on said landbooks with
the delinquent owner as the transferor, the sheriff shall send to the transferee at his last known address by first class United
States mail a copy of the annual tax ticket or tickets showing what
taxes are due upon the real property of such transferee and how
they may be paid as prescribed in this section.
Failure of the sheriff to send or failure of the taxpayer to
receive such copy shall not impair the right to collect such taxes,
the right to collect any interest or penalty imposed as a result of
the failure to pay such taxes or the method of enforcing the
payment of such taxes, interest or penalty.
(b) In addition to the notice of real or property taxes owed,
provided in this section, the county commission of any county may
order that the sheriff include in the mailing notice of any taxes
or other fees owed to the county or a municipality in the county.
(c) (1) The sheriff may accept credit cards in payment of any
of the taxes, interest or penalty described in this section. The
type of credit card accepted shall be at the discretion of the
sheriff.
(2) The sheriff may set a fee to be added to each credit card
transaction equal to the charge paid by the state, county, sheriff
or taxpayer for the use of the credit card by the taxpayer. Except
for fees imposed pursuant to this subdivision, no other fees for
the use of a credit card may be imposed upon the taxpayer.
(3) Except as provided in subsection (a) of this section, in
no event shall the sheriff discount or otherwise reduce the tax liability of a taxpayer who has elected to use a credit card for
the payment of the tax liability.
(d) The
tax commissioner chief inspector may promulgate
legislative rules to provide for the payment of tax liability by
installment payments other than those prescribed in subsection (a)
of this section.
§11A-1-12. Receipt for taxes.
The sheriff or his deputy shall deliver to the person paying
any taxes a written or printed receipt therefor, and shall retain
for his records the stub or duplicate of such receipt. The receipt
and the stub or duplicate shall specify the total value of personal
property; the number of acres of land, and the number of town lots,
with the valuation of each tract or lot separately charged; and
shall show the total amount of the aggregate tax paid for state,
school, county, municipal, district, and any other purpose for
which levied. The officer receiving payment shall sign each receipt
in his own handwriting. The sheriff shall furnish to each taxpayer
a statement showing the levies laid for each class of taxable
property in each taxing district of the county when requested so to
do by the taxpayer. The sheriff shall cause a statement of the
levies, as aforesaid, to be posted at the front door of the
courthouse and at two conspicuous places in his office, but failure
to post such statement shall in no wise affect the rights of the
state, or any of its agencies, to collect such taxes. The
tax commissioner chief inspector may prescribe uniform tax statements
and receipts, not inconsistent herewith, for use in all counties of
the state.
§11A-1-13. Accounts to be kept by sheriff.
The sheriff shall keep separate accounts in a permanent book
or in a permanent record on an electronic data processing system,
in form prescribed by the
tax commissioner chief inspector, of all
the taxes received and disbursed by him or her, for the different
purposes for which the taxes were levied. Each of the accounts
shall be kept so as to show the total receipts and disbursements up
to the close of business on each day; and in a separate column
opposite the totals the sheriff shall ascertain and note in
figures, at the close of each day's transactions, the balance due
from or to him or her, as the case may be, on account of the funds.
The account book or a printout of the permanent record on the
electronic data processing system is subject to inspection at any
time by the
tax commissioner chief inspector, members of the county
commission, the clerk of the county commission, the prosecuting
attorney, the mayor or treasurer of any municipality or the
treasurer of the county board of education. The
tax commissioner
chief inspector shall promulgate rules in accordance with article
three, chapter twenty-nine-a of this code requiring that printouts
of the permanent record on the electronic data processing system be
made on a periodic basis and that those printouts be stored in a safe and secure manner, so that they are protected from fire
damage.
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-11. Delinquent lists; oath.
The sheriff, after ascertaining which of the taxes assessed in
his county are delinquent, shall, on or before the first day of May
next succeeding the year for which the taxes were assessed, prepare
the following delinquent lists, arranged by districts and
alphabetically by name of the person charged, and showing in
respect to each the amount of taxes remaining delinquent on April
thirtieth: (1) A list of property in the land book improperly
entered or not ascertainable. (2) A list of other delinquent real
estate. (3) A list of all other delinquent taxes.
The sheriff on returning each list shall, at the foot thereof,
subscribe an oath, which shall be subscribed before and certified
by some person duly authorized to administer oaths, in form or
effect as follows:
I, . . . . . . . . . . . . . ., sheriff (or deputy sheriff or
collector) of the County of . . . . . . . . . . . . ., do swear
that the foregoing list is, to the best of my knowledge and belief,
complete and accurate, and that I have received none of the taxes
listed therein.
Except for the oath, the
tax commissioner chief inspector shall
prescribe the form of the delinquent lists.
ARTICLE 3. SALE OF TAX LIENS AND NONENTERED, ESCHEATED AND WASTE
AND UNAPPROPRIATED LANDS.
§11A-3-14. Purchase by individual at tax sale; certificate of sale.
(a) If the highest bidder present at the sale provided for in
section five of this article, bids and pays at least the amount of
taxes, interest and charges for which the tax lien on any real
estate is offered for sale, the sheriff shall issue to him or her
a certificate of sale for the purchase money, except the sheriff
shall require payment of any subsequent taxes due at the time of
the sale before a certificate of sale is issued. The heading of the
certificate shall be:
Memorandum of tax lien on real estate sold in the county of
____________ on this ________ day of ________, 19____, for the
nonpayment of taxes charged thereon for the year (or years) 19____.
Except for the heading, the
tax commissioner chief inspector
shall prescribe the form of the receipt.
(b) The certificate of sale shall describe the real estate
subject to the tax lien that was sold, the total amount of all
taxes, interest, penalties and costs paid for each lot or tract,
and the rate of interest to which the purchaser is entitled upon
redemption. The certificate shall also set forth columns for the
entry of subsequent years taxes paid and costs required by the
sheriff to be paid on the date of the sale, and for the entry of
subsequent taxes and costs paid. For each certificate delivered, the purchaser shall pay a fee of ten dollars, and that amount shall
be included in the costs described in the certificate.
§11A-3-32. Sheriff to keep proceeds in separate accounts;
disposition.
(a) The sheriff shall keep in a separate fund the proceeds of
all redemptions and sales paid to him under the provisions of this
chapter, except for those proceeds for which a separate fund is
directed by the provisions of section sixty-four of this article.
Out of the total proceeds of each sale or redemption he shall in
the order of priority stated below credit the following amounts,
for payment as hereinafter provided: (1) To the general county
fund, such part as represents costs paid out of such fund for
publishing the sheriff's delinquent and sales list and all other
costs incurred by the sheriff pursuant to the provisions of this
article; (2) surplus proceeds from the sale of tax liens on
delinquent lands shall be held by the sheriff for the periods
provided for in section ten of this article, and if no application
is made within the time therein specified, such surplus shall be
distributed by the sheriff in the manner provided by law for the
distribution of property taxes collected by him; and (3) the
balance, if any, of the proceeds of the lands included in each suit
shall be prorated among the various taxing units on the basis of
the total amount of taxes due them in respect to the lands that
were sold or redeemed. The amounts so determined shall be credited as follows, for payment as hereinafter provided: (1) To the
auditor, such part as represents state taxes and interest; and (2)
to the fund kept by the sheriff for each local taxing unit, such
part as represents taxes and interest payable to such unit.
(b) All amounts which under the provisions of this section
were so credited by the sheriff to the auditor shall be paid to him
semiannually; and those credited to the various local taxing units
shall be transferred semiannually by the sheriff to the fund kept
by him for each such taxing unit.
(c) The
tax commissioner chief inspector, in cooperation with
the land department in the auditor's office, shall prescribe the
form of the records to be kept by the sheriff for the purposes of
this section, and the method to be used by him in making the
necessary pro rata distributions.
§11A-3-64. Sheriff to receive proceeds of deputy commissioners'
sales and redemptions from the deputy commissioner; disposition.
(a) The sheriff shall receive all proceeds of sales held by
the deputy commissioner pursuant to sections forty-five and forty- eight of this article, and all redemption money paid to the deputy
commissioner pursuant to this article. All funds to be paid to the
deputy commissioner pursuant to sections forty-five, forty-eight
and fifty-six of this article shall be paid by check or money order
payable to the sheriff of the county. The deputy commissioner
shall, immediately upon receipt of any such payment, turn such moneys over to the sheriff.
(b) The sheriff shall keep in a separate fund, to be known and
designated the "Delinquent Nonentered Land Fund", the proceeds of
all redemptions and sales paid to him under the provisions of
sections forty-five, forty-eight and fifty-six of this article. Out
of the total proceeds of each sale or redemption he shall, in the
order of priority stated below, credit the following amount for
payment as hereinafter provided: (1) To the deputy commissioner,
such part as represents compensation due him under the provisions
of section sixty-six of this article and the charge for the cost of
preparing and publishing the notice required in section forty-six
of this article; (2) to the auditor, such part as represents any
charges which were paid by or which are payable to him; (3) to the
general county fund, such part as represents costs paid out of such
fund for publishing the sheriff's delinquent and sales list and all
other costs incurred by the sheriff pursuant to the provisions of
this article; and (4) to the auditor for credit to the general
school fund, such part as represents all taxes and interest
chargeable in respect to any nonentered lands and all surplus
proceeds of sale of any waste and unappropriated lands. In addition
thereto, surplus proceeds from the deputy commissioner's sale of
delinquent and nonentered lands, as well as the proceeds from the
sale of escheated lands, shall be held by the sheriff for the
periods provided in section sixty-five of this article and section seven, article four of this chapter, and if no claim is made
therefore to the sheriff within the time therein specified, such
amounts shall be paid to the auditor for credit to the general
school fund.
The balance, if any, of the proceeds of the lands sold by the
deputy commissioner shall be prorated among the various taxing
units on the basis of the total amount of taxes due them in respect
to the lands that were sold or redeemed. The amounts so determined
shall be credited as follows, for payment as hereinafter provided:
(1) To the auditor, such part as represents state taxes and
interest; and (2) to the fund kept by the sheriff for each local
taxing unit, such part as represents taxes and interest payable to
such unit.
(c) All amounts which under the provisions of this section
were so credited by the sheriff to the deputy commissioner shall be
paid to him quarterly; those credited to the auditor shall be paid
to him quarterly; and those credited to the various local taxing
units shall be transferred quarterly by the sheriff to the fund
kept by him for each such taxing unit.
(d) The
tax commissioner chief inspector, in cooperation with
the land department in the auditor's office, shall prescribe the
form of the records to be kept by the sheriff for the purposes of
this section, and the method to be used by him in making the
necessary pro rata distributions.
CHAPTER 12. PUBLIC MONIES AND SECURITIES.
ARTICLE 3. APPROPRIATIONS, EXPENDITURES AND DEDUCTIONS.
§12-3-20. Electronic or wire transfer.
(a) Notwithstanding any other provision of this code to the
contrary, whenever the treasurer of a county board of education, a
county commission or a municipality is authorized or directed
pursuant to law to disburse or transfer on behalf of the county
board of education, county commission or municipality, funds in the
custody of the treasurer or in the treasury of the county board of
education, county commission or municipality, the treasurer is
authorized to disburse or transfer the funds by means of electronic
or wire transfer and that transfer shall include appropriate
electronic remittance voucher information. The county board of
education, county commission or governing body of a municipality
may enter into a written agreement with the banking institution in
which the funds are deposited, prescribing the manner in which
electronic or wire transfer of the funds shall be accomplished,
identifying by number and name those accounts from which electronic
or wire transfers may be made, identifying which person or persons
are authorized to order the electronic or wire transfer of funds
from those accounts, and implementing a security procedure as
defined in section two hundred one, article four-a, chapter forty- six of this code.
(b) It is the duty of the county board of education, county commission or governing body of a municipality to adopt a system of
internal controls satisfactory to the
tax commissioner as ex
officio, the chief inspector and supervisor of public offices for
the documentation and reporting of all transfers or disbursements
of funds accomplished by electronic or wire transfer to ensure the
safety and integrity of the payment process.
(c) The county board of education, county commission or
governing body of a municipality shall also adopt procedures:
(1) Governing the method by which the treasurer is authorized
to direct payments from the funds of the county board of education,
county commission or municipality on deposit with a banking
institution;
(2) Governing the method of payment of obligations of the
county board of education, county commission or municipality,
including payment by check, draft, electronic or wire transfer, or
other method of payment mutually acceptable to the county board of
education, county commission or governing body of a municipality,
and the banking institution; and
(3) Covering any other matters it believes necessary to ensure
the safety and integrity of the payment process.
(d) A county board of education, county commission or
governing body of a municipality shall file a copy of the
procedures it adopts in accordance with the provisions of
subsection (c) of this section with each banking institution in which its funds are deposited.
(e) The treasurer of the county board of education, county
commission or municipality, and the banking institution shall agree
to follow rules and procedures for electronic fund transfers
promulgated by the federal reserve bank and the national clearing
house association (NACHA) to ensure the safety and integrity of the
payment process. These safeguards must be approved by the county
board of education, county commission or governing body of a
municipality. If the county board of education, county commission
or governing body of a municipality finds that the safeguards are
consistent with and do not contravene the procedures adopted under
the provisions of subsection (c) of this section, the safeguards
must be approved.
(f) This section applies to disbursements or transfers made
after the thirty-first day of May, one thousand nine hundred
ninety-eight.
ARTICLE 4. ACCOUNTS, REPORTS AND GENERAL PROVISIONS.
§12-4-5. Individual accounts; auditor to notify sureties when
sheriff defaults.
There shall be kept in the auditor's office all necessary and
proper accounts of persons having pecuniary transactions with the
state, and especially accounts of all persons employed in the
collection of any part of the public revenue, including the school
fund. In case of a default made by any sheriff in the prompt payment of money due from him as such sheriff of his county, it
shall be the duty of the auditor, within sixty days after default
is made by such sheriff, to notify the sureties on the official
bond of such sheriff. In such notice to the sureties, the amount of
indebtedness of such sheriff shall be stated, including all the
funds due to the state from such sheriff, and the auditor shall
also lodge a copy of such notice with the clerk of the county court
of the county of such defaulting sheriff, and with the
state tax
commissioner chief inspector.
CHAPTER 13. PUBLIC BONDED INDEBTEDNESS.
ARTICLE 1. BOND ISSUES FOR ORIGINAL INDEBTEDNESS.
§13-1-20. Imposition and collection of tax to pay bonds and
interest.
It shall be the duty of the governing body of any political
division, at or before the time of issuing bonds under this
article, to provide for the imposition and collection annually of
a tax, in excess of all other taxes, on all property subject to
taxation by the political division under the Constitution and laws
of this state, sufficient in amount to pay annually the interest on
such debt and the principal thereof falling due in each year, such
tax to be levied and collected by the same officers, at the same
time and in the same manner as the general taxes of the political
division. Should any political division neglect or fail for any
reason to impose or collect such tax for the payment of the principal or interest of any bonded indebtedness incurred under
this article, any person in interest or the
state tax commissioner
chief inspector may enforce the imposition and collection thereof
in any court having jurisdiction of the subject matter, and any
suit, action or proceeding brought for such purpose shall be heard
and disposed of with reasonable dispatch.
CHAPTER 18. EDUCATION.
ARTICLE 2. STATE BOARD OF EDUCATION.
§18-2-25. Authority of county boards to regulate athletic and other
extracurricular activities of secondary schools; delegation of
authority to West Virginia secondary school activities commission;
authority of commission; approval of rules and regulations by state
board; incorporation; funds; participation by private and parochial
schools.
The county boards of education are hereby granted and shall
exercise the control, supervision and regulation of all
interscholastic athletic events, and other extracurricular
activities of the students in public secondary schools, and of said
schools of their respective counties. The county board of education
may delegate such control, supervision and regulation of
interscholastic athletic events and band activities to the "West
Virginia secondary school activities commission," which is hereby
established.
The West Virginia secondary school activities commission shall be composed of the principals, or their representatives, of those
secondary schools whose county boards of education have certified
in writing to the state superintendent of schools that they have
elected to delegate the control, supervision and regulation of
their interscholastic athletic events and band activities of the
students in the public secondary schools in their respective
counties to said commission. The West Virginia secondary school
activities commission is hereby empowered to exercise the control,
supervision and regulation of interscholastic athletic events and
band activities of secondary schools, delegated to it pursuant to
this section. The rules and regulations of the West Virginia
secondary school activities commission shall contain a provision
for a proper review procedure and review board and be promulgated
in accordance with the provisions of chapter twenty-nine-a of this
Code, but shall, in all instances be subject to the prior approval
of the state board. The West Virginia secondary school activities
commission, may, with the consent of the state board of education,
incorporate under the name of "West Virginia Secondary School
Activities Commission, Inc.," as a nonprofit, nonstock corporation
under the provisions of chapter thirty-one of this Code. County
boards of education are hereby authorized to expend moneys for and
pay dues to the West Virginia secondary school activities
commission, and all moneys paid to such commission, as well as
moneys derived from any contest or other event sponsored by said commission, shall be quasi-public funds as the same are defined in
article five, chapter eighteen, and such funds of the commission
shall be subject to an annual audit by the
state tax commissioner
chief inspector.
The West Virginia secondary school activities commission shall
promulgate reasonable rules and regulations providing for the
control, supervision and regulation of the interscholastic athletic
events and other extracurricular activities of such private and
parochial secondary schools as elect to delegate to such commission
such control, supervision and regulation, upon the same terms and
conditions, subject to the same regulations and requirements and
upon the payment of the same fees and charges as those provided for
public secondary schools. Any such private or parochial secondary
school shall receive any monetary or other benefits in the same
manner and in the same proportion as any public secondary school.
ARTICLE 9. SCHOOL FINANCES.
§18-9-3a. Preparation, publication and disposition of financial
statements by county boards of education.
The county board of every county, within sixty days after the
beginning of each fiscal year, shall prepare on a form to be
prescribed by the
state tax commissioner chief inspector and the
state superintendent of free schools, and cause to be published a
statement revealing (a) the receipts and expenditures of the board
during the previous fiscal year arranged under descriptive headings, (b) the name of each firm, corporation, and person who
received more than fifty dollars in the aggregate from all funds
during the previous fiscal year, together with the aggregate amount
received from all funds and the purpose for which paid:
Provided,
That such statement shall not include the name of any person who
has entered into a contract with this board pursuant to the
provisions of sections two, three, four and five, article two,
chapter eighteen-a of this code, and (c) all debts of the board,
the purpose for which each debt was contracted, its due date, and
to what date the interest thereon has been paid. Such statement
shall be published as a Class I-0 legal advertisement in compliance
with the provisions of article three, chapter fifty-nine of this
code, and the publication area for such publication shall be the
county. The county board shall pay the cost of publishing such
statement from the maintenance fund of the board.
As soon as is practicable following the close of the fiscal
year, a copy of the published statement herein required shall be
filed by the county board with the
state tax commissioner chief
inspector and with the state superintendent of free schools.
The county board shall transmit to any resident of the county
requesting the same a copy of the published statement for the
fiscal year designated, supplemented by a list of the names of all
school personnel employed by the board during such fiscal year
showing the amount paid to each, and a list of the names of each firm, corporation, and person who received less than fifty dollars
from any fund during such fiscal year showing the amount paid to
each and the purpose for which paid.
ARTICLE 9B. STATE BOARD OF SCHOOL FINANCE.
§18-9B-1. Purpose and construction of article.
Because of the adoption of the "Tax Limitation Amendment," it
has become necessary for the state to participate to an increasing
degree in the financing of the free public schools. In the fiscal
year one thousand nine hundred thirty-eight - one thousand nine
hundred thirty-nine, this participation aggregated fifty-five
percent of the total expended by county boards of education for the
operation of the schools of the state, and in seventeen counties
state aid represented in excess of seventy percent of the total
amounts spent for public education in those counties. In
consequence of this state investment in local education, the state
has acquired a paramount interest in the sound and stable
management of the financial affairs of county school districts so
that the maximum effectiveness of education may be obtained from
the expenditure of the limited funds available.
With the foregoing purposes in view, this article is enacted
to develop improved methods of financial administration and to
bring increased financial guidance and assistance to the management
of county school affairs.
The provisions of this article shall be construed to be in addition to the authority now exercised by the
tax commissioner as
chief inspector and supervisor of public offices (under article
nine, chapter six of the Code), for the purposes of fidelity
accounting and auditing. The intent of the legislature is that the
powers granted by this article to the state board of school finance
over financial management shall in administration be fully
coordinated with those of the
tax commissioner chief inspector over
the legality and fidelity of public expenditures.
The provisions of this article shall be liberally construed to give
effect to the purposes stated.
§18-9B-3. State board of school finance.
There is hereby created the "state board of school finance"
which shall consist of the state superintendent of free schools, as
chairman, the
state tax commissioner chief inspector, and the
director of the budget as secretary. The members of the board shall
serve without additional compensation. The board shall meet upon
the call of the chairman or a majority of its members. It shall
keep a minute record of all proceedings and a special record of
general regulations and special orders. The meeting place of the
board shall be at the state capital. The concurrence of a majority
of the members shall be necessary for all official acts. The board
shall exercise the powers and perform the duties conferred upon it
by this article.
The personnel of the state departments represented upon the membership of the board shall be available to the board for
performance of its powers and duties.
§18-9B-6. Submission and approval of budget.
A county board of education shall, on or before the day fixed
by the budget calendar, submit its proposed budget to the board of
finance together with such supporting schedules as the board may
require.
A county board shall not finally adopt its budget until after
the written approval of the board of finance has been received, and
the levy estimate has been approved by the
tax commissioner chief
inspector as required by law. If the tax commissioner finds that
the levy estimate, based upon the budget, does not conform to the
requirements of law, the board shall authorize and require such
further revision of the budget as may be necessary for the
correction of the levy estimate as required by the
tax commissioner
chief inspector.
A county board of education shall submit a preliminary budget
upon requirement of the board of finance, which approved budget
shall be considered by the
tax commissioner chief inspector when
approving levy estimates.
§18-9B-9. Uniform accounting systems for school districts.
The board of finance shall formulate the requirements of a
uniform system of management accounting for the use of county
school districts. The requirements shall include at least:
(1) The accrual accounting of all revenues and other receipts
from whatever source;
(2) The accounting of expenditures under the several items of
appropriation in accordance with the expenditure schedule;
(3) Monthly and quarterly reports of rate of expenditure,
encumbrances, and free balances under the several items of
appropriation;
(4) Methods of accounting practice and procedures to be
followed in the use of the uniform system.
The accounting requirements so formulated shall be certified
by the secretary of the board to the
tax commissioner chief
inspector. The
tax commissioner chief inspector shall then
incorporate the requirements into a uniform system of school
district accounting and as chief inspector and supervisor of public
offices, shall prescribe the use of the uniform system by all
county school districts by virtue of the authority vested in him by
section two, article nine, chapter six of this Code.
§18-9B-12. Practices of fiscal administration.
The state board of school finance may formulate the
requirements of adequate practices of fiscal administration to be
followed by county school districts. Such requirements may include:
(1) Procedures for the receipts, control and disbursement of
county school funds;
(2) Forms for requisitions, purchase orders, disbursements and other necessary documents;
(3) Regulations for the performance of the powers and duties
pertaining to school finance;
(4) Regulations for the exercise of the comptroller function;
(5) Other instructions and regulations for the proper
procedures and practices of fiscal administration in the county
schools.
The requirements formulated by the board of finance shall be
certified by the secretary of the board to the
tax commissioner
chief inspector. The
tax commissioner as chief inspector and
supervisor of public offices shall incorporate the requirements so
certified in his instructions with respect to fiscal administration
and shall prescribe their use by all county school districts by
virtue of the authority vested in him by section two, article nine,
chapter six of this Code.
§18-9B-13. Inspection and audit of school finance administration.
The board of finance may, through its duly authorized
representatives, make inspections and examinations of the fiscal
administration of a county school district. The inspection and
examination may extend to any matter or practice subject to
regulation by the state board. Regular and special audits
examinations shall may be made by the tax commissioner, as required
by law, but the by a certified public accountant approved pursuant
to section seven, article nine, chapter six of this code selected by the county board of education in accordance with non-emergency
regulations submitted by the chief inspector, or by the chief
inspector himself or herself: Provided, That at least once every
three years, or more often if deemed necessary by the office of
chief inspector, a county board of education shall undergo a
performance and compliance audit by the office of chief inspector.
All examinations shall be made as provided in section seven,
article six of this code. The board may make selective audits to
determine the accuracy of statements and reports made by a county
board or superintendent.
The report of the examination shall be certified to the county
board of education, together with instructions for the correction
of procedures and practices found to which should include the
identification of procedures and practices found to not be not in
accordance with the requirements of the state board. The county
board shall comply with the instructions forthwith.
The state board, through its duly authorized representatives,
shall have full access to all books, records, papers and documents
of the county board of education.
ARTICLE 9D. SCHOOL BUILDING AUTHORITY.
§18-9D-5. School building authority authorized to offer individual
higher education savings plans.
(a) Legislative findings. The Legislature hereby finds and
declares that:
(1) It is an essential function of state government to
encourage postsecondary education in order to increase the
education level of the residents of the state of West Virginia.
(2) Tuition, fees and other costs at institutions of higher
education are difficult for many to afford and are difficult to
predict in order to enable individuals and families to plan for the
payment of such costs.
(3) Students in elementary and secondary schools tend to
achieve a higher standard of performance when the payment of
tuition, fees and other costs for their higher education is
secured.
(4) It is in the best interest of the people of the state of
West Virginia and is necessary for the public health, safety and
welfare to encourage state residents desiring a higher education to
enroll in institutions of higher education in order to provide
well-educated and informed citizens.
(b) Purpose. In light of the findings described in subsection
(a) of this section and in light of the purposes of this article,
the Legislature declares that the purpose of this section is to
encourage higher education and the means of paying costs relating
thereto by (1) authorizing establishment of higher education
savings plan programs; and (2) providing funding for such programs
through the sale and purchase of school building authority revenue
bonds to be used to make capital improvements for primary and secondary educational facilities in this state, or through the sale
and purchase of refunding revenue bonds, as provided in this
article.
(c) Authorization. The school building authority is authorized
to offer to the general public one or more higher education savings
plan programs. In order to establish, operate and maintain an
efficient and effective program or programs, the school building
authority shall have such additional powers as are necessary or
reasonably desirable to implement such a program or programs. These
additional powers shall include, but are not limited to, the power
to:
(1) Issue revenue bonds in accordance with the provisions of
this section and as authorized by this article;
(2) Permit employees of the state of West Virginia and its
subdivisions to purchase through payroll deductions by their
employer bonds of not less than one thousand dollar maturity
increments when issued pursuant to this section;
(3) As deemed appropriate and practical, offer bond issues
which take into consideration the various needs of different
individuals participating in a higher education savings plan
program;
(4) Offer a rate or rates of interest on bonds purchased
pursuant to such a program which encourages maximum participation;
(5) Execute a separate trust agreement or agreements under section twelve of this article for bonds sold pursuant to an
individual higher education savings plan program established under
this section;
(6) Transfer available moneys of the school building
authority, including revenues, investment earnings on funds or
accounts established in connection with the issuance of bonds and
moneys available from any other source, to funds or accounts as may
be necessary or desirable in establishing a higher education
savings plan program, including, but not limited to, escrow funds,
investment agreements or similar instruments;
(7) Establish program guidelines for the administration of a
higher education savings plan program.
(d) Construction. Other sections of this article which apply
generally to bonds issued under this article shall apply to the
revenue bonds or refunding revenue bonds issued under this section.
If any language in this section conflicts with language in another
section of this article, the language of this section shall control
unless such a construction would be unlawful, or would not be in
the public interest, or would be contrary to the statements of
finding and purpose of this section.
(e) Tax treatment.
(1) The amount which an individual expends during a taxable
year in the purchase of revenue bonds or refunding revenue bonds
issued pursuant to this section shall be allowed as a deduction from federal adjusted gross income for such year, or, if not fully
deducted during such year, for the remaining four years, until
fully deducted, for purposes of the tax imposed by article twenty- one, chapter eleven of this code, except as provided in subdivision
(3) of this subsection.
(2) The interest which an individual earns on revenue bonds or
refunding revenue bonds issued under this section shall not be
subject to the tax imposed by article twenty-one, chapter eleven of
this code, except as provided in subdivision (3) of this
subsection.
(3) If the owner of a revenue bond or refunding revenue bonds
purchased under this section sells it or receives the proceeds of
such bond at maturity or otherwise during a taxable year and does
not, within four years of the date of such sale or other
disposition, expend an amount equal to such proceeds for tuition,
fees, books, reasonable room and board, and child care costs
necessary to enable a person to attend an institution of higher
education, such proceeds of sale or other disposition not so spent
shall be taxed under article twenty-one, chapter eleven of this
code, by application of the applicable rate to the taxpayer to the
amount not so spent. The amount of tax imposed shall be due and
payable on the fifteenth day of April of the taxable year
immediately succeeding the fourth taxable year in which the bond
was sold or otherwise disposed of.
(f) Confidentiality. The identity of any individual purchasing
revenue bonds under this section, the amount of the bonds so
purchased by any individual and the amount allowed as an income tax
deduction shall be and remain confidential information: Provided,
That nothing herein shall prohibit the disclosure of the number of
individuals purchasing the bonds, the aggregate amount of bond
purchased, or other general information which does not breach any
individual's confidentiality.
(g) Reports. The school building authority and the indenture
trustee of an individual higher education savings plan program
shall make such reports regarding such bonds to the tax
commissioner and to the individuals of record who own the bonds
with respect to bond principal and interest (and the years to which
they relate) and such other matters as the tax commissioner chief
inspector may reasonably require. The reports required by this
section shall be filed with the tax commissioner at least annually,
at such time and in such manner as the tax commissioner chief
inspector may by regulation require.
CHAPTER 19. DEPARTMENT OF AGRICULTURE.
ARTICLE 21. DRAINAGE DISTRICTS.
§19-21A-13b. Assurances of cooperation by governmental division.
By vote of the governing body, any governmental division
authorized to expend money on works of improvement by section
thirteen-a of this article may alone, or in combination with any other governmental division or divisions, so authorized to expend
money on works of improvement, give assurances, by contract or
otherwise, satisfactory to agencies of the United States,
congressional committees, or other proper federal authority, and to
soil conservation districts or watershed improvement districts
organized under the laws of this state, that the governmental
division or divisions will construct, improve, operate or maintain
works of improvement or will appropriate a sum or sums of money and
expend it for such purposes as provided in section thirteen-a of
this article.
The assurances, whether by contract or otherwise, shall be
reduced to writing and before final approval of the governing
bodies involved shall be submitted to the attorney general for
approval. After approval by the attorney general and by the
governing body or bodies concerned, certified copies of the
assurances shall be filed in the office of the county clerk [county
commission] of the county or counties in which the governmental
division is located and in the office of the
state tax commissioner
chief inspector.
Any assurance hereunder may be valid and binding for a period
of time not to exceed fifty years.
CHAPTER 24. PUBLIC SERVICE COMMISSION.
ARTICLE 2. POWERS AND DUTIES OF PUBLIC SERVICE COMMISSION.
§24-2-8. System of accounts to be kept by public utilities; uniform accounting system for public service districts and municipally
owned public utilities.
(a) The commission may establish a system of accounts to be
kept by public utilities or classify public utilities and establish
a system of accounts for each class, and prescribe the manner in
which such accounts shall be kept. It may also in its discretion
prescribe the forms of accounts, records and memoranda to be kept
by such public utilities, including the accounts, records and
memoranda of the movement of traffic as well as the receipt and
expenditure of moneys, and any other forms, records and memoranda
which in the judgment of the commission may be necessary to carry
out any of the provisions of this chapter. In the case of utilities
subject to the provisions of the act of Congress entitled "An act
to regulate commerce," approved February four, eighteen hundred and
eighty-seven, and the acts amendatory thereof and supplemental
thereto, the system of accounts established by the commission and
the forms of accounts, records and memoranda prescribed by it shall
not be inconsistent with the systems and forms from time to time
established for such utilities by the interstate commerce
commission. But nothing herein contained shall affect the power of
the commission to prescribe forms of accounts, records and
memoranda covering information in addition to that required by the
interstate commerce commission. The commission may, after hearing
had upon its own motion or upon complaint, prescribe by order the accounts in which particular outlays and receipts shall be entered,
charged or credited.
(b) The commission shall, on or before the thirty-first day of
December, one thousand nine hundred seventy-nine, adopt rules and
regulations prescribing and establishing a uniform system of
accounts and accounting to be kept by all public service districts
and municipally owned public utilities, and, in so doing, the
commission shall confer with and seek the assistance of the
tax
commissioner chief inspector in order to coordinate any such
accounting systems and procedures with any such procedures or
systems adopted by the
state tax department chief inspector
governing the fiscal affairs of municipalities. Such rules and
regulations shall establish a date by which all utilities are to
conform with any such accounting procedures and systems adopted by
the commission. Any such rules and regulations prescribing a system
or procedure of accounting to be kept by such public utilities may
classify such utilities and establish a system or procedure of
accounts for each class and prescribe the manner of keeping such
accounts. The commission may also ascertain, determine and
prescribe what are proper and adequate charges for depreciation of
the several classes of property for each utility and may prescribe
such changes as it may deem appropriate in charges made for
depreciation as it finds necessary.
CHAPTER 29. MISCELLANEOUS BOARDS AND COMMISSIONS.
ARTICLE 21. PUBLIC DEFENDERS SERVICES.
§29-21-19. Audits.
(a) The accounts of each public defender corporation shall be
audited annually as soon as possible after the end of each state
fiscal year. Such audits shall be conducted in accordance with
generally accepted auditing standards by the
state tax commissioner
chief inspector.
(b) The audits shall be conducted at the place or places where
the accounts of the public defender corporation are normally kept.
All books, accounts, financial records, reports, files, and other
papers or property belonging to or in use by the public defender
corporation and necessary to facilitate the audits shall be made
available to the person or persons conducting the audits; and full
facilities for verifying transactions with the balances and
securities held by depositories, fiscal agents, and custodians
shall be afforded to any such person.
(c) The report of the annual audit shall be filed with the
agency and shall be available for public inspection during business
hours at the principal office of the public defender corporation.
The report of each such audit shall be maintained for a period of
at least five years at the office of the agency.
CHAPTER 52. JURIES.
ARTICLE 1. PETIT JURIES.
§52-1-20. Payment of reimbursement.
The method of payment of jurors shall be determined by the
chief judge and approved by the
state tax commissioner chief
inspector. It is the duty of the clerk, as soon as practicable
after the adjournment of the court or before the adjournment of the
court at such time as the chief judge may direct, to deliver to the
sheriff of the county a certified accounting of the amount to which
each juror is entitled. If any sheriff fails to pay any allowance
as required by law, the sheriff may be proceeded against as for a
contempt of court.
Any allowance paid by the sheriff under the provisions of this
section shall be repaid to the sheriff out of the state treasury
upon the production of satisfactory proof that the same has
actually been paid by the sheriff. Proof of payment shall be in the
form of a complete itemized statement indicating the total amount
eligible for reimbursement.
CHAPTER 59. FEES, ALLOWANCES AND COSTS; NEWSPAPERS; LEGAL
ADVERTISEMENTS.
ARTICLE 1. FEES AND ALLOWANCES.
§59-1-30. Books of account to be kept by officers.
Each of the officers named in the preceding section shall keep
full and regular accounts, subject at all times to the examination
of the county
court commission, or tribunal in lieu thereof, the
state tax commissioner chief inspector or any individual, of all
sums charged or collected by such officers on account of official fees, costs, percentages, penalties, commissions, allowances,
compensation, income and all other perquisites of whatever kind,
and such book of accounts shall be a part of the records of the
respective offices herein named belonging to the county, and shall
be transmitted by each county officer to his successor in office.
The system of books and accounts to be kept by the officers herein
named shall be prescribed by the
state tax commissioner, ex officio
chief inspector and supervisor of public offices.
NOTE: The purpose of this bill is to transfer the duties of
the chief inspector and supervisor of local government offices and
related training duties from the Tax Commissioner to the State
Auditor. The bill also clarifies when audits are to be performed
by the chief inspector.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
Section 6-9-1a is new; therefore strike-throughs and
underscoring.
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