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Senate Bill 547 History
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ENROLLED
Senate Bill No. 547
(By Senators Tomblin (Mr. President) and Stollings)
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[Passed March 13, 2010; in effect from passage.]
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AN ACT to amend and reenact §11-8-12 and §11-8-12a of the Code of
West Virginia, 1931, as amended, all relating to the dates of
certain meetings of county boards of education related to
levies.
Be it enacted by the Legislature of West Virginia:
That §11-8-12 and §11-8-12a of the Code of West Virginia,
1931, as amended, be amended and reenacted, all to read as follows:
ARTICLE 8. LEVIES.
§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,
chapter eighteen 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 22, 1933, before the adoption of the Tax
Limitation Amendment;
(3) Other contractual indebtedness not bonded, legally
incurred by any such school district existing prior to May 22,
1933, before 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 $100 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 Auditor and shall publish
the statement immediately. The session shall then stand adjourned
until the third Tuesday in April, at which time it shall reconvene
except where otherwise permitted by section nine of this article:
Provided, That no provision of this section or section nine of this
article may be construed to abrogate any requirement imposed on the
board of education by article nine-b, chapter eighteen of this
code.
§11-8-12a. Adjourned session of board of education to hear
objections to proposed levies; approval of estimate
and levy by Tax Commissioner; 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 as provided by
section twelve of this article, shall proceed in a manner similar
in all respects to that provided for in section ten-a of this
article. The board may not finally enter any levy until it has
been approved in writing by the Auditor. After receiving the
approval, the board shall enter the statement as approved in its
record of proceedings, together with the written approval.
The board shall levy as many cents per $100 assessed valuation
on each class of property in the county or in the area of a
preexisting 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
before May 22, 1933, and incurred before 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 may not exceed the amounts
fixed by section six-c unless another rate is authorized by the Tax
Commissioner 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.