HOUSE JOINT RESOLUTION NO. 3
(By Delegates Overington and Louisos)
(Introduced February 10, 1993; referred to the
Committee on Constitutional Revision.)
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof by adding thereto a
new section, designated section eleven, relating to
taxpayers' rights, providing for a taxpayer's bill of
rights; limiting state government revenues and spending;
providing for a set aside for certain emergencies; numbering
and designating such proposed amendment; and providing
summarized statement of the purpose of such proposed
amendment.
Resolved by the Legislature of West Virginia, two thirds of
the members elected to each House agreeing thereto:
That the question of ratification or rejection of an
amendment to the Constitution of the State of West Virginia be
submitted to the voters of the State at the next general election
to be held in the year one thousand nine hundred ninety-four,
which proposed amendment is that article ten thereof be amended
by adding thereto a new section, designated section eleven, to
read as follows:
ARTICLE X. TAXATION AND FINANCE.
§11. Taxpayers' bill of rights.
(a) The state government is subject to a revenue limit anda spending limit. The beginning revenue limit is equal to total
revenue of state government in the base year, or, if higher, in
any of the three preceding fiscal years. This limit is adjusted
annually for the cumulative percentage rate of price inflation or
deflation since the base year and for any cumulative percentage
population increase since the base year. The state may not spend
more than the revenue limits established for each fiscal year.
(b) "Revenue" includes all amounts received from all
sources, except (1) amounts refunded to the payors; (2) gifts and
contracts from nongovernmental sources; (3) amounts received from
the federal government; (4) fees paid for specific services, but
any part of a fee in excess of the actual cost of providing that
specific service is revenue; (5) an amount equal to a
government's net cost increase required by a federal law or rule
adopted after this article becomes effective, but only to the
extent not offset by federal funds; (6) amounts borrowed after
approval by vote of the electors; (7) amounts borrowed by issuing
revenue bonds on which no payment can be made from tax revenue;
and (8) receipts applied to repay money borrowed lawfully,
including interest.
(c) If the state's revenue in a fiscal year exceeds its
revenue limit, its limit for the next fiscal year shall be
reduced by the excess amount.
(d) The state's revenue limit may be temporarily increased
in an amount approved by a majority of electors voting in a
referendum. The increase is effective for no more than fivefiscal years.
(e) One or more revenue limits may be temporarily increased
by law adopted by two-thirds vote of the whole membership of each
house of the Legislature and approved by the Governor.
(f) Each fiscal year, the Legislature shall set aside not
less than three percent of the states' revenue for emergency
needs. These revenues may not be expended unless approved by
two-thirds vote of the whole membership of each house of the
Legislature and approved by the Governor.
(g) If a state law or rule adopted after this article
becomes effective requires a local government to incur a net cost
increase, the state shall pay to the local government the amount
of the necessary net cost increase, and shall increase the local
revenue limit and decrease the state revenue limit by that
amount.
(h) Any taxpayer has standing to sue to enforce this article
and laws implementing it. If successful, the taxpayer shall be
reimbursed for all reasonable expenses of the suit.
Further Resolved, That in accordance with the provisions of
article eleven, chapter three of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, such proposed
amendment is hereby numbered "Amendment No. 1" and designated as
the "The West Virginia Taxpayers' Bill of Rights," and the
purpose of the proposed amendment is summarized as follows: "To
amend the State Constitution to limit state revenues and state
spending."
NOTE: The purpose of this joint resolution is to provide
for a Taxpayer's Bill of Rights and to limit revenues and
expenditures of state government.
This article is new; therefore, strike-throughs and
underscoring have been omitted.