Senate Bill No. 775
(By Senators Bowman, Bailey, Minard, Lanham, Weeks and White)
____________
[Originating in the Committee on Government Organization;
reported February 23, 2006.]
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A BILL to repeal §7-7-3, §7-7-6b and §7-7-6c of the Code of West
Virginia, 1931, as amended; and to amend and reenact §7-7-1,
§7-7-2, §7-7-4 and §7-7-6a of said code, all relating to the
salaries of elected county officials; providing that the
county commission establish the annual salaries of the county
commissioners, sheriff, circuit clerk, county clerk, assessor
and prosecuting attorney; and providing additional
compensation for assessor for completing additional statutory
duties.
Be it enacted by the Legislature of West Virginia:
That §7-7-3, §7-7-6b and §7-7-6c of the Code of West Virginia,
1931, as amended, be repealed; and that §7-7-1, §7-7-2, §7-7-4 and
§7-7-6a of said code be amended and reenacted, all to read as
follows:
ARTICLE 7. COMPENSATION OF ELECTED COUNTY OFFICIALS.
§
7-7-1. Legislative findings and purpose.
(a) The Legislature finds that it has, since the first day of
January,
one thousand nine hundred ninety-seven two thousand three,
consistently and annually imposed upon the county commissioners, sheriffs, county and circuit clerks, assessors and prosecuting
attorneys in each county board new and additional duties by the
enactment of new provisions and amendments to this code. The new
and additional duties imposed upon the
aforesaid county officials
by these enactments
are such that they would justify the increases
in compensation as provided in section four of this article without
violating the provisions of section thirty-eight, article VI of the
Constitution of West Virginia.
(b) The Legislature further finds that there are, from time to
time, additional duties imposed upon all county officials through
the acts of the Congress of the United States and that
such
these acts constitute new and additional duties for county
officials and,
as such therefore, justify the increases in
compensation as provided by section four of this article without
violating the provisions of section thirty-eight, article VI of the
Constitution of West Virginia.
(c) The Legislature further finds that there is a direct
correlation between the total assessed property valuations of a
county
on upon which the salary levels of the county commissioners,
sheriffs, county and circuit clerks, assessors and prosecuting
attorneys are based and the new and additional duties that each of
these officials is required to perform as they serve the best
interests of their respective counties. Inasmuch as the
reappraisal of the property valuations in each county has now been
accomplished, the Legislature finds that
a change in classification
of counties by virtue of increased property valuations will occur on an infrequent basis. However, it is the further finding of the
Legislature that when such change in classification of counties
does occur, that new and additional programs, economic
developments, requirements of public safety and the need for new
services provided by county officials all increase, that the same
constitute new and additional duties for county officials as their
respective counties reach greater heights of economic development,
as exemplified by the substantial increases in property valuations
and,
as such therefore, justify the increases in compensation
provided in section four of this article without violating the
provisions of section thirty-eight, article VI of the Constitution
of West Virginia.
(d) The Legislature further finds and declares that the
amendments enacted to this article are intended to modify the
provisions of this article
so as to cause the same to be in full
compliance with the provisions of the Constitution of West Virginia
and
to be in full compliance with the decisions of the Supreme
Court of Appeals of West Virginia.
§7-7-2. Establishment of county in-service training programs;
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.
(a) 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
to be attended by the prosecuting attorney and his or
her employees. 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.
(b) The
state Tax Commissioner 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,
to be attended by the county officials and their employees. The
state Tax Commissioner 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 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.
(c) 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 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 reasonable and necessary expenses
incurred when traveling to and attending in-service training
programs.
§7-7-4. Compensation of elected county officials and county
commissioners for county; effective date.
(a)(1) All county commissioners shall be paid compensation out
of the county treasury in amounts and according to the schedule set
forth in subdivision (2) of this subsection 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.
(2) COUNTY COMMISSIONERS
Class I$ 20,000
Class II$ 15,500
Class III$ 14,000
Class IV$ 10,000
Class V$ 7,000
Class VI$ 4,000
(3) The compensation, set out in subdivision (2) of this
subsection, 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.
(4) For the purpose of determining the compensation to be paid
to the elected county officials of each county, the compensations
for each office by class, set out in subdivision (5) of this
subsection, are 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.
(5) OTHER ELECTED OFFICIALS
CountyCircuitProsecuting
SheriffClerkClerkAssessorAttorney
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
(6) 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, set
out in subdivision (5) of this subsection, shall be paid on and
after the first day of January, one thousand nine hundred
eighty-five, to each elected county official.
(7) 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.
(8) The Legislature finds 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 thirty-eight, article VI of the constitution of West Virginia.
(9) The Legislature further finds 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
thirty-eight, article VI of the constitution of West Virginia.
(b)(1) 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 in subdivision (2)
of this subsection, 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 auditor.
(2) Upon submission by the county commission to the auditor 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 in subdivisions (3) and (5) of this subsection, and related
employment taxes over that paid for the immediately preceding
fiscal year, and upon approval thereof by the auditor, 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 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.
(3) COUNTY COMMISSIONERS
Class I$24,000
Class II$18,600
Class III$16,800
Class IV$12,000
Class V$8,400
(4) If the approval, set out in subdivision (2) of this
subsection, is granted, the compensation, set out in subdivision
(3) of this subsection, 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.
(5) OTHER ELECTED OFFICIALS
CountyCircuitProsecuting
SheriffClerkClerk
AssessorAttorney
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
(6) 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 in subdivision (2) of this subsection, is granted, the
compensation, set out in subdivision (5) of this subsection, shall
be paid on and after the first day of January, one thousand nine
hundred ninety-three, to each elected county official.
(7) 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.
(8) 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.
(9) For any county: (A) Which on and after the first day of
July, one thousand nine hundred ninety-four, is classified as a Class II county; and ( B) 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)(1) 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 in subdivision (2)
of this subsection, 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 auditor.
(2) Upon submission by the county commission to the auditor 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 in
subdivisions (3) and (6) of this subsection, and related employment
taxes over that paid for the immediately preceding fiscal year, and
upon approval thereof by the auditor, 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 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 increased compensation and related employment
taxes, then the compensation of that county's elected officials
shall remain at the level in effect at the time certification was
sought.
(3) 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
(4) The compensation, set out in subdivision (3) of this
subsection, shall be paid on and after the first day of January,
one thousand nine hundred ninety-seven, to each county
commissioner. Every county commissioner in each county, 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.
(5) For the purpose of determining the compensation to be paid
to the elected county officials of each county, the compensations
for each county office by class, set out in subdivision (6) of this
subsection, are 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.
(6) OTHER ELECTED OFFICIALS
CountyCircuitProsecuting
SheriffClerkClerkAssessorAttorney
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
(7) The compensation, set out in subdivision (6) of this
subsection, 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.
(8) 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.
(9) 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.
(d) (1) The increased salaries to be paid to the county
commissioners and the other elected county officials described in
this subsection on and after the first day of July, two thousand
two, are set out in subdivisions (5) and (7) of this subsection.
Every county commissioner and elected county official in each
county, whose term of office commenced prior to or on or after the
first day of July, two thousand two, shall receive the same annual
salary by virtue of legislative findings of extra duties as set
forth in section one of this article.
(2) Before the increased salaries, as set out in subdivisions
(5) and (7) of this subsection, are paid to the county
commissioners and the elected county officials, the following
requirements must be met:
(A) The auditor has certified that the proposed annual county
budget for the fiscal year beginning the first days of July, two
thousand two, has increased over the previous fiscal year in an
amount sufficient for the payment of the increase in the salaries,
set out in subdivisions (5) and (7) of this subsection, and the
related employment taxes: Provided, That the auditor may not
approve the budget certification for any proposed annual county
budget containing anticipated receipts which are unreasonably
greater or lesser than that of the previous year. For purposes of
this subdivision, the term "receipts" does not include unencumbered
fund balance or federal or state grants; and
(B) Each county commissioner or other elected official described in this subsection in office on the effective date of the
increased salaries provided by this subsection who desires to
receive the increased salary has prior to that date filed in the
office of the clerk of the county commission his or her written
agreement to accept the salary increase. The salary for the person
who holds the office of county commissioner or other elected
official described in this subsection who fails to file the written
agreement as required by this paragraph shall be the salary for
that office in effect immediately prior to the effective date of
the increased salaries provided by this subsection until the person
vacates the office or his or her term of office expires, whichever
first occurs.
(3) If there is an insufficient projected increase in revenues
to pay the increased salaries and the related employment taxes,
then the salaries of that county's elected officials and
commissioners shall remain at the level in effect at the time
certification was sought.
(4) In any county having a tribunal in lieu of a county
commission, the county commissioners of that county may be paid
less than the minimum salary limits of the county commission for
that particular class of the county.
(5) COUNTY COMMISSIONERS
Class I$30,800
Class II$30,250
Class III$29,700
Class IV$29,150
Class V$28,600
Class VI$23,650
Class VII$23,100
Class VIII$20,900
Class IX$20,350
Class X$16,500
(6) For the purpose of determining the salaries to be paid to
the elected county officials of each county, the salaries for each
county office by class, set out in subdivision (7) of this
subsection, are established and shall be used by each county
commission in determining the salaries of each of their county
officials other than salaries of members of the county commission.
(7) OTHER ELECTED OFFICIALS
CountyCircuitProsecuting
Sheriff ClerkClerkAssessorAttorney
Class I$37,400$46,200$46,200$37,400$83,600
Class II$36,850$45,650$45,650$36,850$81,400
Class III$36,575$44,550$44,550$36,575$79,200
Class IV$36,300$44,295$44,295$36,300$77,000
Class V$36,025$44,000$44,000$36,025$74,800
Class VI$35,750$41,250
$41,250$35,750$49,500
Class VII$35,475$40,700$40,700$35,475$47,300
Class VIII$35,200$40,150$40,150$35,200$45,100
Class IX$34,925$39,600$39,600$34,925$41,800
Class X$31,900$35,200$35,200$31,900$38,500
(8) 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, may not be
restricted on his or her outside activities during the remainder of
the term for which he or she is elected.
(9) In the case of a county that has a joint clerk of the
county commission and circuit court, the salary of the joint clerk
shall be fixed in an amount twenty-five percent higher than the
salary would be fixed for the county clerk if it had separate
offices of county clerk and circuit clerk.
(10) 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
prosecutor at the same salary 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 salary as that of
a prosecuting attorney in a Class V county: Provided further,
That, until the first day of January, two thousand three, 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.
(a) Prior to the twenty-ninth day of March of each year, the
county commission shall by order establish the salaries of all
elected county officials, including county commissioners, sheriff,
circuit clerk, county clerk, assessor and prosecuting attorney. If
the county commission determines that it is in the best interest of
the county to increase elected county officials' salaries, then the
percentage increase from the officials' previous salaries shall be
consistent for all officials. County commissions have the
responsibility for the fiscal affairs of the county pursuant to
section eleven, article IX of the Constitution of West Virginia,
and section one of this article provides statutory justification
for salary increases for county officials as required by section
thirty-eight, article VI of the Constitution of West Virginia.
(b) The county commission shall provide by order for the
allowance of time off for county officials with pay for vacations and illness and for personnel management incentives as additional
consideration for their services and employment.
(c) The county commission shall also determine which county
officials serve in part-time and full-time capacities based upon
prior practice and the needs of the county.
§7-7-6a. Assessors; additional compensation; additional duties.
(a) In addition to the salary
or compensation provided
elsewhere in this article established by the county commission, the
county commission
of each county shall pay to the assessor
, on an
annual basis
, on and after July one, one thousand nine hundred
seventy-seven, additional compensation in accordance with the
provisions of this section
and section six-b of this article for
such additional duties required
of him by this section.
To receive such additional compensation, the following duties
are hereby imposed upon every assessor of this state: of the
assessor including:
(1)
He shall annually complete a An annual sales ratio
analysis in a manner prescribed by the
state Tax Commissioner;
(2)
He shall present to the tax commissioner a An annual list
of real property transfers of the prior assessment year
in a manner
prescribed by the Tax Commissioner by December first annually;
(3)
He shall on or before December first of each year supply
A list of new construction and improvements exceeding one thousand
dollars of the previous assessment year on forms prescribed by the
state Tax Commissioner
in a manner prescribed by the Tax
Commissioner;
(4)
He shall on or before December first of each year supply
A list of new businesses added to the assessment rolls and
businesses that have discontinued operations in the previous
assessment year and been removed from the assessment rolls
in a
manner prescribed by the Tax Commissioner;
(5)
He shall provide assistance to Assisting the Tax
Commissioner to disseminate information with respect to the
taxation, classification and valuation of nonutility and public
utility property to
the end that all property shall be more equally
and uniformly
assessed assessed throughout the state;
(6)
He shall annually assist Assisting the Tax Commissioner in
determining the current use of
such real property in his
or her
county as the Tax Commissioner may require to accomplish a uniform
appraisal and assessment of real property;
and
(7) Assisting the Commissioner of Agriculture pursuant to
article one, chapter nineteen of this code.
The (b) These duties
hereinbefore listed must shall be
substantially completed by the assessor
no later than by the first
day of November of each year and each assessor shall certify to the
Tax Commissioner
and the Commissioner of Agriculture that he
or she
has substantially completed
such duties in accordance with
requirements of the Tax Commissioner the duties as required.
If at
this time there has been substantial completion of the above duties
to the satisfaction of the Tax Commissioner, the Tax Commissioner
shall, but no later than
(c) By the fifteenth day of November of each year,
the Tax Commissioner and the Commissioner of Agriculture shall certify to
the county commission
that whether the assessor has substantially
performed these
additional duties
, and
whether the assessor is
entitled to the
remuneration provided for in section six-b of this
article additional compensation by the county commission in its
annual budget.