COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 570
(By Senators Plymale, Edgell, Tomblin, Mr. President, Minard and
Jenkins)
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[Originating in the Committee on Finance;
reported February 24, 2006.]
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A BILL to amend and reenact §11-1C-5 and §11-1C-9 of the Code of
West Virginia, 1931, as amended; to amend said code by adding
thereto a new section, designated §11-1C-5b; to amend and
reenact §11-8-6f of said code; to amend and reenact §18-9A-2
and §18-9A-11 of said code; and to amend and reenact §18A-4-5
of said code, all relating to the enforcement of certain
requirements relating to property assessments; including
declaring refusal to comply with certain provisions grounds
for removal from office; eliminating any variance from the
sixty percent of current market value or the appropriate
ratio; requiring the Tax Commissioner annually to prepare an
assessment ratio study indicating the median ratio of assessed
values to the actual selling prices for certain real
properties; phasing in over six years the requirement that
each county's local share be calculated based on what the assessment ratio study indicates is sixty percent of market
value of certain properties; requiring adjustments to certain
property as indicated by the assessment ratio study; updating
the Growth County School Facilities Act to be consistent with
new method of calculating local share; clarifying the
definition of adjusted enrollment; reducing the percentage of
the levy rate for county boards of education used in the
calculation of local share; eliminating obsolete language;
requiring the State Board of Education to develop and maintain
state equity salary schedules for teachers and service
personnel; and making other technical changes.
Be it enacted by the Legislature of West Virginia:
That §11-1C-5 and §11-1C-9 of the Code of West Virginia, 1931,
as amended, be amended and reenacted; that said code be amended by
adding thereto a new section, designated §11-1C-5b; that §11-8-6f
of said code be amended and reenacted; that §18-9A-2 and §18-9A-11
of said code be amended and reenacted; and that §18A-4-5 of said
code be amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.
§11-1C-5. Tax Commissioner powers and duties.
(a) In addition to the powers and duties of the Tax
Commissioner in other provisions of this article and this code, the
Tax Commissioner shall have the power and duty to:
(1) Perform
such duties and exercise
such powers
as may be
necessary to accomplish the purposes of this article;
(2) Determine the methods of valuation for both real and
personal property in accordance with the following:
(A) As to personal property, the Tax Commissioner shall
provide a method to appraise each major specie of personal property
in the state so that all
such the items of personal property are
valued in the same manner no matter where situated in the state,
shall transmit these methods to each county assessor who shall use
these methods to value the various species of personal property.
The Tax Commissioner shall periodically conduct
such studies
as are
necessary to determine that
such the methods are being followed.
Such The method shall be in accordance with the provisions of
article five of this chapter:
Provided, That notwithstanding any
other provision of this code to the contrary, the several county
assessors shall appraise motor vehicles as follows: The
State Tax
Commissioner shall annually compile a schedule of automobile values
based upon the lowest values shown in a nationally accepted used
car guide.
which said The schedule shall be furnished to each
assessor and shall be used by the several county assessors to
determine the assessed value for all motor vehicles in an amount
equal to sixty percent of
said the lowest values.
(B) As to managed timberland as defined in section two of this
article, the Tax Commissioner shall provide a method to appraise
such the property in the state so that all
such the property is
valued in the same manner no matter where it is situated in the
state, which shall be a valuation based on its use and productive
potential as managed timberland, which may be accorded special
valuation as forestlands as authorized by section fifty-three,
article six of the Constitution of West Virginia:
Provided, That
timberland that does not qualify for identification as managed
timberland shall be valued at market value:
Provided, however,
That the Tax Commissioner may not implement any rules or
regulations in title one hundred ten, which relate to valuation or
classification of timberland:
Provided further, That on or before
the first day of October, one thousand nine hundred ninety, the Tax
Commissioner shall, in accordance with chapter twenty-nine-a of
this code, promulgate new rules relating to the valuation and
classification of timberland.
(C) As to farmland used, occupied and cultivated by an owner
or bona fide tenant, the Tax Commissioner shall provide a method to
appraise
such the property in the state so that all
such the
property is valued in the same manner no matter where it is
situated in the state, which valuation shall be arrived at
according to the fair and reasonable value of the property for the
purpose for which it is actually used regardless of what the value
of the property would be if used for some other purpose, in
accordance with section one, article three of this chapter and as authorized by subsection B, section one-b, article X of the
Constitution of West Virginia.
(D) As to public utility property, the Tax Commissioner shall
prescribe appropriate methods for the appraisal of the various
types of property subject to taxation as public utilities and the
types of property which are to be included in the operating
property of a public utility and thereby not subject to taxation by
the county assessor. Only parcels or other property, or portions
thereof, which are an integral part of the public utility's
function as a utility shall be included as operating property and
assessed by the board of public works under provisions of article
six of this chapter;
(3) Evaluate the performance of each assessor based upon the
criteria established by the commission and each county's approved
plan and take appropriate measures to require any assessor who does
not meet these criteria or adequately carry out the provisions of
the plan to correct any deficiencies.
Such The evaluation shall
include the periodic review of the progress of each assessor in
conducting the appraisals required in sections seven and nine of
this article and in following the approved valuation plan. If the
Tax Commissioner determines that an assessor has
substantially
failed to perform the duties required by
said those sections;
or if
the Tax Commissioner determines that an adjustment of the
assessments of all types of property that are included in the assessment ratio study is necessary to make up for any shortfall as
indicated by the assessment ratio study and is necessary to prevent
a county board of education from failing to collect the entire
amount of its local share as determined pursuant to section five-b
of this article and section eleven, article nine-a, chapter
eighteen of this code and the assessor of that county fails to make
the necessary adjustment or the Tax Commissioner makes both
determinations, the Tax Commissioner shall take all necessary
steps, including the appointment of one or more special assessors
in accordance with the provisions of section one, article three of
this chapter, or
utilize such use any other authority
as the
commissioner has over county assessors pursuant to other provisions
of this code
as may be necessary to complete the tasks and duties
imposed by this article:
Provided, That a writ of mandamus
shall
be is the appropriate remedy if the Tax Commissioner fails to
perform his or her statutory duty provided
for in section five,
article one of this chapter.
In performing a calculation to
determine whether assessments are correct or whether adjustments to
the assessments of property are necessary, the Tax Commissioner may
not include in the calculation any variance from either of the
following, as applicable:
(A) The appropriate ratio as determined in accordance with
section five-b of this article; or
(B) Sixty percent of the current market value or other appropriate value as otherwise set forth in code.
(4) Submit to the Legislature, on or before the fifteenth day
of February of each year, a preliminary statewide aggregate tax
revenue projection and other information which shall assist the
Legislature in its deliberations regarding county board of
education levy rates pursuant to section six-f, article eight of
this chapter, which information shall include any amount of
reduction required by said section six-f;
(5) Maintain the valuations each year by making or causing to
be made
such surveys, examinations, audits and investigations of
the value of the several classes of property in each county which
should be listed and taxed under the several classifications;
and
(6) Establish by uniform rules a procedure for the sale of
computer generated material and appraisal manuals. Any funds
received as a result of the sale of
such the reproductions shall be
deposited to the appropriate account from which the payment for
reproduction is made;
and
(7) Prepare an annual assessment ratio study that reflects for
each county and for each of Classes II, III and IV as set forth in
section five, article eight of this chapter the median ratio of the
assessed values to the actual selling prices of all real property
sold over the immediately preceding three fiscal years except for
real property otherwise excluded pursuant to this subdivision. If
the Tax Commissioner determines that there are an insufficient number of properties in Classes II, III or IV to calculate a
statistically significant median ratio, the Tax Commissioner may
include properties in adjacent counties in the calculation. The
assessment ratio study shall be completed in accordance with and
using the most current "Standard on Ratio Studies" of the
International Association of Assessing Officers. This sales ratio
analysis shall not include natural resources property as defined in
section ten of this article or personal property, farmland, managed
timberland, public utility property or any other centrally assessed
property provided in paragraphs (A), (B), (C) and (D), subdivision
(2), subsection (a) of this section: Provided, That none of these
properties shall be assessed at a percentage of appraised value
which is either less or more than the percentage of assessed value
for real property appraised by an assessor pursuant to section
seven of this article. The Tax Commissioner shall submit the
report to the State Board of Education by the first day of December
of each year.
(b) The Tax Commissioner may adopt any regulation adopted
prior to the first day of January, one thousand nine hundred
ninety, pursuant to article one-a of this chapter, which adoption
shall not constitute an implementation of the statewide mass
reappraisal of property.
Such The adoption, including context
modifications made necessary by the enactment of this article,
shall occur on or before the first day of July, one thousand nine hundred ninety-one, through inclusion in the plan required by
section ten of this article or inclusion in the minute record of
the valuation commission. Upon the adoption of any
such of the
regulations, any modification or repeal of
such the regulation
shall be in accordance with the provisions of article three,
chapter twenty-nine-a of this code.
§11-1C-5b. Assessment for purpose of calculating local share.
(a) The Tax Commissioner shall calculate the total assessed
values for the purpose of calculating local share for each county
each year pursuant to this section, and report the total assessed
values to the State Board of Education on or before the first day
of December of each year;
(b) To provide for assessors to assess at sixty percent of
market value, it is the intent of the Legislature to phase-in over
a six-year period calculating the local share assuming that the
types of property included in the assessment ratio study in each
county are assessed at a level in which the assessment ratio study
indicates would be sixty percent of market value;
(c) In order to accomplish the phase-in of this sixty percent
provision, for the two thousand eight fiscal year, for each of
Classes II, III and IV as set forth in section five, article eight
of this chapter, the median ratio of the assessed values to the
actual selling prices of all real property sold over the
immediately preceding three fiscal years except for that real property excluded pursuant to section five of this article shall be
derived from the assessment ratio study required by section five of
this article. This median ratio derived from the assessment ratio
study used for the two thousand eight fiscal year only is the base
median ratio;
(d) For each of Classes II, III and IV as set forth in section
five, article eight of this chapter, the base median ratio derived
from the assessment ratio study shall be subtracted from sixty;
(e) Each of the amounts calculated in subsection (d) of this
section shall be divided by six;
(f) For the two thousand eight fiscal year, for each of
Classes II, III and IV as set forth in section five, article eight
of this chapter, a ratio shall be derived by adding the base median
ratio derived from the assessment ratio study used for the two
thousand eight fiscal year and the amount calculated pursuant to
subsection (e) of this section;
(g) For each of Classes II, III and IV as set forth in section
five, article eight of this chapter, all real property of the type
that is or would be included in the assessment ratio study if sold
is assumed for the purpose of calculating local share to be
assessed at the amount the property would be assessed at if all the
property in the class were adjusted under the assumption that,
using the ratio derived in subsection (f) of this section as the
required ratio, all the property were under or over assessed to the same extent as that property included in the assessment ratio study
so that using the assessment ratio study as an indicator all the
property in the class would be assessed at the ratio derived in
subsection (f) of this section;
(h) The amount of the assumed assessed values determined
pursuant to subsection (g) of this subsection shall be added to the
actual assessed values of personal property, farmland, managed
timberland, public utility property or any other centrally assessed
property provided in paragraphs (A), (B), (C) and (D), subdivision
(2), subsection (a), section five of this article and the sum of
these values is the total assessed value for the purpose of
calculating local share;
(i) For the two thousand nine through two thousand thirteen
fiscal years, total assessed value for the purpose of calculating
local share shall be calculated as prescribed in subsections (c)
through (h), inclusive, of this section except that for each year
after the two thousand eight fiscal year an additional amount as
calculated in subsection (e) of this section shall be added to the
base median ratio derived from the assessment ratio study used for
the two thousand eight fiscal year so that each year for each of
Classes II, III and IV as set forth in section five, article eight
of this chapter, instead of the ratio derived from the calculation
prescribed in subsection (f) of this section, the ratio used to
adjust assessed values pursuant to subsection (g) of this subsection in each of Classes II, III and IV increases by the same
amount and equals sixty by the two thousand thirteen fiscal year;
(j) For the two thousand fourteen fiscal year and each fiscal
year thereafter, total assessed value for the purpose of
calculating local share shall be calculated as otherwise prescribed
in subsections (g) and (h) of this section except that the ratio
used to adjust assessed values pursuant to subsection (g) of this
section in each of Classes II, III and IV as set forth in section
five, article eight of this chapter shall be sixty instead of the
ratio derived from the calculation prescribed in subsection (f) of
this section; and
(k) No variance from any ratio or percentage may be included
in any calculation made pursuant to this section.
§11-1C-9. Periodic valuations.
(a) After completion of the initial valuation required under
section seven of this article, each assessor shall maintain current
values on the real and personal property within the county. In
repeating three-year cycles, every parcel of real property shall be
visited by a member of the assessor's staff who has been trained
pursuant to section six of this article to determine if any changes
have occurred which would affect the valuation for the property.
With this information and information such as
sales ratio studies
the assessment ratio study provided by the Tax Commissioner, the
assessor shall make
such the adjustments
as are necessary to maintain accurate, current valuations of all the real and personal
property in the county and shall adjust the assessments
accordingly.
The valuation of all the types of property that are
included in the assessment ratio study is not considered accurate
and current unless there is no shortfall as indicated by the
assessment ratio study and no adjustment is necessary to prevent a
county board of education from failing to collect the entire amount
of its local share as determined pursuant to section five-b of this
article and section eleven, article nine-a, chapter eighteen of
this code.
(b) In any year the assessed value of a property or species of
property
of the type that is not included in the assessment ratio
study be less than or exceed sixty percent of current market value
or other appropriate value as otherwise set forth in code, in any
year the assessed value of any type of real property that is
included in the assessment ratio study be less than the appropriate
amount as determined pursuant to section five-b of this article or
in any year both occur, the Tax Commissioner shall direct the
assessor to make the necessary adjustments. If any assessor fails
to comply with the provisions of this section, the Tax Commissioner
may shall, at the county commission's expense, take reasonable
steps to remedy the assessment deficiencies.
Reasonable steps at
least includes entering the county and fixing the assessments at
the amounts necessary to comply with the provisions of this section. Refusal of the assessor or the county commission to
comply with the provisions of this section constitutes grounds for
removal from office.
(c) In performing a calculation to determine whether
assessments are correct or whether adjustments to the assessments
of property are necessary, the Tax Commissioner may not include in
the calculation any variance from either of the following, as
applicable:
(1) The appropriate ratio determined in accordance with
section five-b of this article; or
(2) Sixty percent of current market value or other appropriate
value as otherwise set forth in code.
ARTICLE 8. LEVIES.
§11-8-6f. Effect on regular school board levy rate when appraisal
results in tax increase; creation and implementation
of growth county school facilities act; creation of
growth county school facilities act fund.
(a) Notwithstanding any other provision of law, where any
annual appraisal, triennial appraisal or general valuation of
property would produce a statewide aggregate assessment that would
cause an increase of one percent or more in the total property tax
revenues that would be realized were the then current regular levy
rates of the county boards of education to be imposed, the rate of
levy for county boards of education shall be reduced uniformly statewide and proportionately for all classes of property for the
forthcoming tax year so as to cause the rate of levy to produce no
more than one hundred one percent of the previous year's projected
statewide aggregate property tax revenues from extending the county
board of education levy rate, unless subsection (b) of this section
is complied with. The reduced rates of levy shall be calculated in
the following manner: (1) The total assessed value of each class
of property as it is defined by section five, article eight of this
chapter for the assessment period just concluded shall be reduced
by deducting the total assessed value of newly created properties
not assessed in the previous year's tax book for each class of
property; (2) the resulting net assessed value of Class I property
shall be multiplied by .01; the value of Class II by .02; and the
values of Class III and IV, each by .04; (3) total the current
year's property tax revenue resulting from regular levies for the
boards of education throughout this state and multiply the
resulting sum by one hundred one percent:
Provided, That the one
hundred one percent figure shall be increased by the amount the
boards of educations' increased levy provided
for in subsection
(b), section eight, article one-c of this chapter; (4) divide the
total regular levy tax revenues, thus increased in subdivision (3),
of this subsection, by the total weighted net assessed value as
calculated in subdivision (2) of this subsection and multiply the
resulting product by one hundred; the resulting number is the Class I regular levy rate, stated as cents-per-one hundred dollars of
assessed value; and (5) the Class II rate is two times the Class I
rate; Classes III and IV, four times the Class I rate as calculated
in the preceding subdivision.
An additional appraisal or valuation due to new construction
or improvements, including beginning recovery of natural resources,
to existing real property or newly acquired personal property shall
not be an annual appraisal or general valuation within the meaning
of this section, nor shall the assessed value of the improvements
be included in calculating the new tax levy for purposes of this
section. Special levies shall not be included in any calculations
under this section.
(b) After conducting a public hearing, the Legislature may, by
act, increase the rate above the reduced rate required in
subsection (a) of this section if an increase is determined to be
necessary.
(c)
Growth county school facilities act. -- Legislative
findings. --
The Legislature finds and declares that there has been,
overall, a statewide decline in enrollment in the public schools of
this state; due to this decline, most public schools have ample
space for students, teachers and administrators; however, some
counties of this state have experienced significant increases in
enrollment due to significant growth in those counties; that those counties experiencing significant increases do not have adequate
facilities to accommodate students, teachers and administrators.
Therefore, the Legislature finds that county commissions in those
high-growth counties should have the authority to designate
revenues generated from the application of the regular school board
levy due to new construction or improvements placed in a growth
county school facilities act fund be used for school facilities in
those counties to promote the best interests of this state's
students.
(1) For the purposes of this subsection, "growth county" means
any county that has experienced an increase in second month net
enrollment, excluding kindergarten students less than five years of
age without an individualized education program, of fifty or more
during any three of the last five years, as determined by the
department of education.
(2) The provisions of this subsection shall only apply to any
growth county, as defined in subdivision (1) of this subsection,
that, by resolution of its county board of education, chooses to
use the provisions of this subsection.
(3) For any growth county, as defined in subdivision (1) of
this subsection, that adopts a resolution choosing to use the
provisions of this subsection, pursuant to subdivision (2) of this
subsection, assessed values resulting from additional appraisal or
valuation due to new construction or improvements, including beginning recovery of natural resources, to existing real property
or newly acquired personal property, shall be designated as new
property values and identified by the county assessor. The
statewide regular school board levy rate as established by the
Legislature shall be applied to the assessed value designated as
new property values and the resulting property tax revenues
collected from application of the regular school board levy rate
shall be placed in a separate account, designated as the growth
counties school facilities act fund. Revenues deposited in the
growth counties school facilities act fund shall be appropriated by
the county board of education for construction, maintenance or
repair of school facilities. Revenues in the fund may be carried
over for an indefinite length of time and may be used as matching
funds for the purpose of obtaining funds from the school building
authority or for the payment of bonded indebtedness incurred for
school facilities.
Estimated For any growth county choosing to use
the provisions of this subsection, estimated school board revenues
generated from application of the regular school board levy rate to
new property values are not to be considered as local funds for
purposes of the computation of local share under the provisions of
section eleven, article nine-a, chapter eighteen of this code:
Provided, That beginning with the fiscal year two thousand eight
and each fiscal year thereafter, for any growth county choosing to
use the provisions of this subsection, the assessed value calculated pursuant to section five-b, article one-c of this
chapter and used for determining local share shall be decreased
pursuant to section eleven, article nine-a, chapter eighteen by the
amount of those estimated school board revenues generated from the
application of the regular school board levy rate to new property
values.
(d) This section, as amended during the legislative session in
the year two thousand four, shall be effective as to any regular
levy rate imposed for the county boards of education for taxes due
and payable on or after the first day of July, two thousand four.
If any provision of this section is held invalid, the invalidity
shall not affect other provisions or applications of this section
which can be given effect without the invalid provision or its
application and to this end the provisions of this section are
declared to be severable.
CHAPTER 18. EDUCATION.
ARTICLE 9A. PUBLIC SCHOOL SUPPORT.
§18-9A-2. Definitions.
For the purpose of this article:
(a) "State board" means the West Virginia Board of Education.
(b) "County board" or "board" means a county board of
education.
(c) "Professional salaries" means the state legally mandated
salaries of the professional educators as provided in article four, chapter eighteen-a of this code.
(d) "Professional educator" shall be synonymous with and shall
have the same meaning as "teacher" as defined in section one,
article one, chapter eighteen of this code.
(e) "Professional instructional personnel" means a
professional educator whose regular duty is as that of a classroom
teacher, librarian, counselor, attendance director, school
psychologist or school nurse with a bachelors degree and who is
licensed by the West Virginia Board of Examiners for Registered
Professional Nurses. A professional educator having both
instructional and administrative or other duties shall be included
as professional instructional personnel for that ratio of the
school day for which he
or she is assigned and serves on a regular
full-time basis in appropriate instruction, library, counseling,
attendance, psychologist or nursing duties.
(f) "Service personnel salaries"
shall mean means the state
legally mandated salaries for service personnel as provided in
section eight-a, article four, chapter eighteen-a of this code.
(g) "Service personnel"
shall mean means all personnel as
provided
for in section eight, article four, chapter eighteen-a of
this code. For the purpose of computations under this article of
ratios of service personnel to adjusted enrollment, a service
employee shall be counted as that number found by dividing his
or
her number of employment days in a fiscal year by two hundred:
Provided, That the computation for any
such service person employed
for three and one-half hours or less per day as provided in section
eight-a, article four, chapter eighteen-a of this code shall be
calculated as one half an employment day.
(h) "Net enrollment" means the number of pupils enrolled in
special education programs, kindergarten programs and grades one to
twelve, inclusive, of the public schools of the county. Commencing
with the school year beginning on the first day of July, one
thousand nine hundred eighty-eight, net enrollment further shall
include adults enrolled in regular secondary vocational programs
existing as of the effective date of this section,
subject to the
following:
(1) Provided, That Net enrollment
shall include includes no
more than one thousand
such of those adults counted on the basis of
full-time equivalency and apportioned annually to each county in
proportion to the adults participating in regular secondary
vocational programs in the prior year counted on the basis of
full-time equivalency;
and
(2) Provided, however, That no Net enrollment does not include
any adult charged tuition or special fees beyond that required of
the regular secondary vocational student.
is charged for such
adult students
(i) "Adjusted enrollment"
means the net enrollment plus twice
the number of pupils enrolled for special education. Commencing with the school year beginning on the first day of July, one
thousand nine hundred ninety, adjusted enrollment means the net
enrollment plus twice the number of pupils enrolled for special
education, including
gifted pupils in grades one through eight and
exceptional gifted
pupils in grades nine through twelve, plus the
number of pupils in grades nine through twelve enrolled for honors
and advanced placement programs,
plus the number of pupils enrolled
on the first day of July, one thousand nine hundred eighty-nine, in
the gifted program in grades nine through twelve, subject to the
following:
(1) Provided, That commencing with the school year beginning
on the first day of July, one thousand nine hundred ninety, No
more than four percent of net enrollment of grades one through
eight may be counted as enrolled in gifted education and no more
than six percent of net enrollment of grades nine through twelve
may be counted as enrolled in gifted education, exceptional gifted
education (subject to the limitation set forth in section one,
article twenty of this chapter) and honors and advanced placement
programs for the purpose of determining adjusted enrollment within
a county;
(2) Provided, however, That Nothing herein shall be construed
to limit the number of students who may actually enroll in gifted,
exceptional gifted, honors or advanced placement education programs
in any county;
Provided further, That until the school year beginning on the first day of July, one thousand nine hundred
ninety-two, the preceding percentage limitations shall not restrict
the adjusted enrollment definition for a county to the extent that
those limitations are exceeded by students enrolled in gifted
education programs on the first day of July, one thousand nine
hundred eighty-nine:
(3) And provided further, That No pupil may be counted more
than three times for the purpose of determining adjusted
enrollment;
(4) Such The enrollment shall be adjusted to the equivalent of
the instructional term and in accordance with
such the eligibility
requirements and rules
as established by the state board;
and
(5) No pupil shall be counted more than once by reason of
transfer within the county or from another county within the state,
and no pupil shall be counted who attends school in this state from
another state.
(j) "Levies for general current expense purposes" means
ninety-eight percent of the levy rate for county boards of
education calculated or set by the Legislature pursuant to the
provisions of section six-f, article eight, chapter eleven of this
code,
subject to the following:
(1) For the two thousand eight fiscal year, "levies for
general current expense purposes" means ninety-five percent of the
levy rate for county boards of education calculated or set by the Legislature pursuant to section six-f, article eight, chapter
eleven of this code;
(2) For the two thousand nine fiscal year, "levies for general
current expense purposes" means ninety-four percent of the levy
rate for county boards of education calculated or set by the
Legislature pursuant to section six-f, article eight, chapter
eleven of this code;
(3) For the two thousand ten fiscal year, "levies for general
current expense purposes" means ninety-three percent of the levy
rate for county boards of education calculated or set by the
Legislature pursuant to section six-f, article eight, chapter
eleven of this code;
(4) For the two thousand eleven fiscal year, "levies for
general current expense purposes" means ninety-two percent of the
levy rate for county boards of education calculated or set by the
Legislature pursuant to section six-f, article eight, chapter
eleven of this code;
(5) For the two thousand twelve fiscal year, "levies for
general current expense purposes" means ninety-one percent of the
levy rate for county boards of education calculated or set by the
Legislature pursuant to section six-f, article eight, chapter
eleven of this code; and
(6) For the two thousand thirteen fiscal year and for each
fiscal year thereafter, "levies for general current expense purposes" means ninety percent of the maximum levy rate for county
boards of education calculated or set by the Legislature pursuant
to section six-f, article eight, chapter eleven of this code.
"Basic resources per pupil" for the state and the several
counties means the total of (a) ninety-five percent of the property
tax revenues computed at the levy rate for county boards of
education calculated or set by the Legislature pursuant to the
provisions of section six-f, article eight, chapter eleven of this
code, but excluding revenues from increased levies as provided in
section ten, article X of the Constitution of West Virginia, and
(b) basic state aid as provided in sections twelve and thirteen of
this article, but excluding the foundation allowance to improve
instructional programs as provided in section ten of this article,
and excluding any funds appropriated for the purpose of achieving
salary equity among county board employees, this total divided by
the number of students in adjusted enrollment: Provided, That
beginning with the school year commencing on the first day of July,
one thousand nine hundred ninety-one, and thereafter, the
foundation allowance for transportation costs as provided in
section seven of this article shall also be excluded and the total
shall be divided by the number of students in net enrollment:
Provided, however, That any year's allocations to the counties of
the eighty percent portion of the foundation allowance to improve
instructional programs, as provided in section ten of this article, shall be determined on the basis of the immediately preceding
school year's basic resources per pupil.
§18-9A-11. Computation of local share; appraisal and assessment of
property.
(a) On the basis of each county's certificates of valuation as
to all classes of property as determined and published by the
assessors pursuant to section six, article three, chapter eleven of
this code for the next ensuing fiscal year in reliance upon the
assessed values annually developed by each county assessor pursuant
to the provisions of articles one-c and three of said chapter, the
state board shall for each county compute by application of the
levies for general current expense purposes, as defined in section
two of this article, the amount of revenue which the levies would
produce if levied upon one hundred percent of the assessed value of
each of the several classes of property contained in the report or
revised report of the value, made to it by the Tax Commissioner as
follows:
(1) The state board shall first take ninety-five percent of
the amount ascertained by applying these rates to the total
assessed public utility valuation in each classification of
property in the county.
(2) The state board shall then apply these rates to the
assessed taxable value of other property in each classification in
the county as determined by the Tax Commissioner and shall deduct therefrom five percent as an allowance for the usual losses in
collections due to discounts, exonerations, delinquencies and the
like. All of the amount so determined shall be added to the
ninety-five percent of public utility taxes computed as provided in
subdivision (1) of this subsection and this total shall be further
reduced by the amount due each county assessor's office pursuant to
the provisions of section eight, article one-c, chapter eleven of
this code and this amount shall be the local share of the
particular county.
As to any estimations or preliminary computations of local
share
that may be required prior to the report to the Legislature
by the Tax Commissioner, the state board
of Education shall use the
most recent projections or estimations that may be available from
the tax department for that purpose.
(b) Commencing with the two thousand eight fiscal year, and
each fiscal year thereafter, subsection (a) of this section is void
and local share shall be calculated in accordance with the
following:
(1) The state board shall for each county compute by
application of the levies for general current expense purposes, as
defined in section two of this article, the amount of revenue which
the levies would produce if levied upon one hundred percent of the
assessed value calculated pursuant to section five-b, article one-
c, chapter eleven of this code;
(2) Five percent shall be deducted from the revenue calculated
pursuant to subdivision (1) of this subsection as an allowance for
the usual losses in collections due to discounts, exonerations,
delinquencies and the like; and
(3) The amount calculated in subdivision (2) of this
subsection shall further be reduced by the sum of money due each
assessor's office pursuant to the provisions of section eight,
article one-c, chapter eleven of this code and this reduced amount
shall be the local share of the particular county.
(b) (c) Whenever in any year a county assessor or a county
commission shall fail or refuse to comply with the provisions of
this section in setting the valuations of property for assessment
purposes in any class or classes of property in the county, the
State Tax Commissioner shall review the valuations for assessment
purposes made by the county assessor and the county commission and
shall direct the county assessor and the county commission to make
corrections in the valuations as necessary so that they shall
comply with the requirements of chapter eleven of this code and
this section and the Tax Commissioner shall enter the county and
fix the assessments at the required ratios. Refusal of the
assessor or the county commission to make the corrections
constitutes grounds for removal from office.
(c) (d) For the purposes of any computation made in accordance
with the provisions of this section, in any taxing unit in which tax increment financing is in effect pursuant to the provisions of
article eleven-b, chapter seven of this code, the assessed value of
a related private project shall be the base-assessed value as
defined in section two of said article.
(d) (e) For purposes of any computation made in accordance
with the provisions of this section, in any county where the county
board of education has adopted a resolution choosing to use the
provisions of the growth county school facilities act set forth in
section six-f, article eight, chapter eleven of this code,
estimated school board revenues generated from application of the
regular school board levy rate to new property values, as that term
is designated in said section, may not be considered local share
funds and shall be subtracted before the computations in
subdivisions (1) and (2), subsection (a) of this section are made:
Provided, That beginning with the fiscal year two thousand eight
and each fiscal year thereafter, for any county where the board of
education has adopted a resolution choosing to use the provisions
of the growth county school facilities act set forth in section
six-f, article eight, chapter eleven of this code, the assessed
value calculated pursuant to section five-b, article one-c, chapter
eleven and used for determining local share shall be decreased by
the amount of the estimated school board revenues generated from
the application of the regular school board levy rate to new
property values as designated in section six-f, article eight, chapter eleven of this code and shall be decreased by that amount
before the computations in subsection (b) of this section are made.
CHAPTER 18A. SCHOOL PERSONNEL.
ARTICLE 4. SALARIES, WAGES AND OTHER BENEFITS.
§18A-4-5. Salary equity among the counties; state salary
supplement.
(a) For the purposes of this section, salary equity among the
counties means that the salary potential of school employees
employed by the various districts throughout the state does not
differ by greater than ten percent between those offering the
highest salaries and those offering the lowest salaries. In the
case of professional educators, the difference shall be calculated
utilizing using the average of the professional educator salary
schedules, degree classifications B.A. through doctorate and the
years of experience provided
for in the most recent state minimum
salary schedule for teachers, in effect in the five counties
offering the highest salary schedules compared to the lowest salary
schedule in effect among the fifty-five counties. In the case of
school service personnel, the difference shall be calculated
utilizing using the average of the school service personnel salary
schedules, pay grades "A" through "H" and the years of experience
provided
for in the most recent state minimum pay scale pay grade
for service personnel, in effect in the five counties offering the
highest salary schedules compared to the lowest salary schedule in effect among the fifty-five counties.
For the school year beginning the first day of July, one
thousand nine hundred ninety-four, and thereafter, in the counties
that jointly support a multicounty vocational school, salary equity
funding shall be distributed to nonfiscal agent counties based on:
(1) Calculating the amount of salary equity funding each nonfiscal
agent county would receive for the employees for which it is
charged in the public school support program, as provided in
section four, article nine-a, chapter eighteen of this code, if
this salary equity funding were distributed to nonfiscal agent
counties; and (2) deducting the salary equity funding to be
received by the fiscal agent county in the public school support
program for those employees for which the nonfiscal agent county is
charged in the public school support program.
(b) To assist the state in meeting its objective of salary
equity among the counties, as defined in subsection (a) of this
section, on and after the first day of July, one thousand nine
hundred eighty-four, subject to available state appropriations and
the conditions set forth herein, each teacher and school service
personnel shall receive a supplemental amount in addition to the
amount from the state minimum salary schedules provided
for in this
article.
State funds for this purpose shall be paid within the West
Virginia public school support plan in accordance with article nine-a, chapter eighteen of this code. The amount allocated for
salary equity
shall be is apportioned between teachers and school
service personnel in direct proportion to that amount necessary to
support the professional salaries and service personnel salaries
statewide under sections four and five, article nine-a, chapter
eighteen of this code:
Provided, That in making this division an
adequate amount of state equity funds shall be reserved to finance
the appropriate foundation allowances and staffing incentives
provided
for in article nine-a, chapter eighteen of this code.
Pursuant to this section, each teacher and school service
personnel shall receive the amount that is the difference between
their authorized state minimum salary and ninety-five percent of
the maximum salary schedules prescribed in sections five-a and
five-b of this article, reduced by any amount provided by the
county as a salary supplement for teachers and school service
personnel on the first day of January of the fiscal year
immediately preceding that in which the salary equity appropriation
is distributed:
Provided, That the amount received pursuant to
this section shall not be decreased as a result of any county
supplement increase instituted after the first day of January, one
thousand nine hundred eighty-four, until the objective of salary
equity is reached:
Provided, however, That any amount received
pursuant to this section may be reduced proportionately based upon
the amount of funds appropriated for this purpose.
No county may reduce any salary supplement that was in effect
on the first day of January, one thousand nine hundred eighty-four,
except as permitted by sections five-a and five-b of this article.
(c) The state board shall develop and maintain state equity
salary schedules for teachers and school service personnel based on
the requirements of this section and annually publish salary
schedules that show the total state minimum required salaries for
teachers and school service personnel. The state board may change
the state equity salary schedules if needed to maintain salary
equity or if the Legislature makes a change in its appropriation
for salary equity that necessitates changing the state equity
salary schedules.
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