Senate Bill No. 398
(By Senators Buckalew and Kimble)
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[Introduced February 16, 1995; referred to the Committee
on the Judiciary; and then to the Committee on Finance.]
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A BILL to amend and reenact section sixteen, article eight,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to taxation;
levies; what the order for election to increase levies to
show; providing when an election for increased levies may be
held; and limiting amount of money received from levies by
levying body to amount originally authorized.
Be it enacted by the Legislature of West Virginia:
That section sixteen, article eight, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 8.
LEVIES.
§11-8-16. What order for election to increase levies to show;
vote required; amount and continuation of
additional levy; issuance of bonds.
A local levying body may provide for an election to increase
the levies,
only if petitioned by at least twenty percent of the
qualified voters in the district, county or municipality, as the
case may be, by entering on its record of proceedings an order
setting forth:
(1) The purpose for which additional funds are needed;
(2) The amount for each purpose;
(3) The total amount needed;
(4) The separate and aggregate assessed valuation of each
class of taxable property within its jurisdiction;
(5) The proposed additional rate of levy in cents on each
class of property;
(6) (4) The proposed number of years, not to exceed three,
to which the additional levy applies, except that in the case of
county boards of education the proposed number of years shall
not exceed five;
(7) (5) The fact that the local levying body will or will
not issue bonds, as provided by this section, upon approval of the proposed increased levy.
The local levying body shall submit to the voters within
their political subdivision, the question of the additional levy
at either a general or special election. If at least sixty
percent of the voters cast their ballots in favor of the
additional levy, the county commission or municipality may
impose the additional levy. If at least a majority of voters
cast their ballot in favor of the additional levy, the county
board of education may impose the additional levy:
Provided,
That any additional levy adopted by the voters, including any
additional levy adopted prior to the effective date of this
section, shall be the actual number of cents per each one hundred
dollars of value set forth in the ballot provision, which number
shall not exceed the maximum amounts prescribed in this section,
regardless of the rate of regular levy then or currently in
effect, unless such rate of additional special levy is reduced in
accordance with the provisions of section six-g of this article
or otherwise changed in accordance with the applicable ballot
provisions. For county commissions, this levy shall not exceed
a rate greater than seven and fifteen hundredths cents for each
one hundred dollars of value for Class I properties, and for Class II properties a rate greater than twice the rate for Class
I properties, and for Class III and IV properties a rate greater
than twice the rate for Class II properties. For municipalities,
this levy shall not exceed a rate greater than six and
twenty-five hundredths cents for each one hundred dollars of
value for Class I properties, and for Class II properties a rate
greater than twice the rate for Class I properties, and for Class
III and IV properties a rate greater than twice the rate for
Class II properties. For county boards of education, this levy
shall not exceed a rate greater than twenty-two and ninety-five
hundredths cents for each one hundred dollars of value for Class
I properties, and for Class II properties a rate greater than
twice the rate for Class I properties, and for Class III and IV
properties a rate greater than twice the rate for Class II
properties.
Levies authorized by this section shall not continue for
more than three years in the case of county commissions and
municipalities and five years in the case of county boards of
education without resubmission to the voters.
The amount of money that a levying body can receive from
levies authorized by this section is limited to the amount of money it originally requested under a levy authorized by this
section.
Upon approval of an increased levy as provided by this
section, a local levying body may immediately issue bonds in an
amount not exceeding the amount of the increased levy plus the
total interest thereon, but the term of the bonds shall not
extend beyond the period of the increased levy.
Insofar as they might concern the issuance of bonds as
provided for in this section, the provisions of sections three
and four, article one, chapter thirteen of this code shall not
apply:
Provided, That nothing contained in this section shall
conflict with the provisions of article X, section 8 of the
Constitution of West Virginia.
NOTE: The purpose of this bill is to redefine what the
order for election to increase levies is required to show; to
provide that an election for increased levies may only be held by
a local levying body if petitioned by at least 20% of the
qualified voters in the district, county or municipality; and
limiting amount of money received from levies by levying body to
amount originally authorized.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.