H. B. 2208
(By Delegates Cann, Jenkins, Michael and Kelley)
[Introduced February 25, 1997
Committee on Finance
A BILL to amend and reenact section six-g, article eight, chapter
eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to taxation;
levies; and providing that the levying body shall reduce the
rate of a special levy in certain instances.
Be it enacted by the Legislature of West Virginia:
That section six-g, article eight, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 8. LEVIES.
§11-8-6g. Effect on special levy rates when appraisal results
in tax revenue increase; public hearings.
(a) Until the first day of July, one thousand nine hundred
ninety-five, as to any special levy in effect prior to that date, and notwithstanding any other provision of law to the contrary,
where any annual appraisal, triennial appraisal or general
valuation of property would produce an assessment that would
cause an increase of four percent or more in the total projected
property tax revenues that would be realized were the special
levy rates then in effect by the county commission, the
municipalities or the county board of education to be imposed,
the local levying body shall comply with subsection (b) of this
section and may reduce the rate of special levy in accordance
with the provisions of subsection (d) of this section until the
first day of July, one thousand nine hundred ninety-five. After
the first day of July, one thousand nine hundred ninety-five,
each levying body shall adopt only the levy rate which is
specified and approved in the levy ballot:
Provided, That
if
after the first day of March, one thousand nine hundred
ninety-seven, the special levy ballot provision
authorizes shall
require the levying body to reduce the rate of special levy
such
rate may be reduced in accordance with the special levy ballot
provision where an annual appraisal, triennial appraisal or
general valuation of property would produce an assessment that
would cause an increase in projected revenue in the first year of
implementation of the special levy above the projected revenue so
indicated on the special levy ballot: Provided, however, That the special levy ballot provision shall require the levying body
to reduce the rate of special levy where an annual appraisal,
triennial appraisal or general valuation of property would
produce an assessment that would cause an increase of three
percent or more in the total projected revenues from the special
levy that would be realized when compared to projected
collections from the special levy in the tax year next preceding
the current tax year to yield no more than three percent of the
collections that were realized in the tax year next preceding the
current tax year.
An additional appraisal or valuation due to new construction
or improvements to existing real property, including beginning
recovery of natural resources, and newly acquired personal
property
shall may not be an annual appraisal or general
valuation within the meaning of this section, nor shall the
assessed value of such improvements be included in calculating
the new tax levy for purposes of this section.
(b) Any local levying body projected to realize such
increase greater than four percent shall conduct a public hearing
no later than the twentieth day of March in the years one
thousand nine hundred ninety-four and one thousand nine hundred
ninety-five, which hearing may be held at the same time and place
as the annual budget hearing. Notice of the public hearing and the meeting in which the levy rate shall be on the agenda shall
be given at least seven days before the date for each public
hearing by the publication of a notice in at least one newspaper
of general circulation in such county or municipality:
Provided,
That a Class IV town or village as defined in section two,
article one, chapter eight of this code, in lieu of the
publication notice required by this subsection, may post no less
than four notices of each public hearing, which posted notices
shall contain the information required by the publication notice
and which shall be in available, visible locations including the
town hall. The notice shall be at least the size of one-eighth
page of a standard size newspaper or one-fourth page of a tabloid
size newspaper, and the headline in the advertisement shall be in
a type no smaller than twenty-four point. The publication notice
shall be placed outside that portion, if any, of the newspaper
reserved for legal notices and classified advertisements and
shall also be published as a Class II-O legal advertisement in
accordance with the provisions of article three, chapter
fifty-nine of this code. The publication area is the county.
The notice shall be in the following form and contain the
following information, in addition to such other information as
the local governing body may elect to include:
HEARING REGARDING SPECIAL LEVY RATES
The (name of the local levying body) hereby gives notice
that the special levy rate imposed by the (local levying body)
causes an increase in property tax revenues due to increased
valuations.
1. Appraisal/Assessment Increase: Total assessed value of
property, excluding additional assessments due to new or improved
property, exceeds last year's total assessed value of property by
............ percent.
2. Current Year's Revenue Produced Under Special Levy:
3. Projected Revenue Under Special Levy for Next Tax Year:
4. Revenue Projected from New Property or Improvements:
$.......
5. General areas in which new revenue is to be allocated:
A public hearing on the issue of special levy rates will be
held on (date and time) at (meeting place). A decision regarding
the special levy rate will be made on (date and time) at (meeting
place).
Notwithstanding any other provision of this subsection to
the contrary, for the year one thousand nine hundred ninety-three
only, any local levying body required to conduct a public hearing
due to a four-percent increase as set forth in this subsection
projected for the next fiscal year shall hold the public hearing
prior to the sixth day of May, shall only be required to publish a Class I legal advertisement in accordance with the provisions
of article three, chapter fifty-nine of this code, and need not
provide such notice at least seven days before the date of the
hearing as required in this subsection:
Provided, That a Class
IV town or village may provide notice as otherwise set forth in
this subsection:
Provided, however, That any public hearings
held pursuant to the provisions of this section in the year one
thousand nine hundred ninety-three prior to the effective date of
this section are hereby ratified and confirmed as having full
force and effect:
Provided further, That no county commission or
municipality shall be required to hold a public hearing as
required by this section during the year one thousand nine
hundred ninety-three for the fiscal year one thousand nine
hundred ninety-four.
(c) All hearings are open to the public, and the local
levying body shall permit persons desiring to be heard an
opportunity to present oral testimony within such reasonable time
limits as are determined by the governing body. A decision
regarding the special levy rate shall be made within ten days of
the hearing.
(d) For the fiscal years beginning on the first day of July,
one thousand nine hundred ninety-three, ninety-four and
ninety-five, as to any special levy in effect prior to the first day of July, one thousand nine hundred ninety-five, a local
levying body may reduce the rate of the special levy for all
classes of property for the forthcoming tax year so as to cause
such rate of special levy to produce no more than one hundred
four percent of the previous year's projected property tax
revenues from extending such special levy rates or such lesser
reduction the local levying body considers adequate:
Provided,
That no levying body shall reduce any special levy if such levy
rate has been covenanted or otherwise dedicated and is necessary
to the payment of bonds or other obligations existing as of the
effective date of this section:
Provided, however, That nothing
contained in this subsection shall be construed to limit the
reduction of the levy rate when the terms of the special levy
permit a lower reduction:
Provided further, That this provision
shall may not restrict the ability of a local levying body to
enact excess levies as authorized under existing statutory or
constitutional provisions.
(e) If any provision of this section is held invalid, such
invalidity
shall does not affect other provisions or applications
of this section which can be given effect without the invalid
provision or its application and to this end the provisions of
this section are declared to be severable.
NOTE: The purpose of this bill is to require the reduction
of rates of special levies by the levying body under certain
circumstances.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.
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