Senate Bill No. 49
(By Senators Buckalew and Dugan)
____________
[Introduced January 12, 1996; referred to the Committee
on Government Organization; and then to the Committee on
the Judiciary.]
____________
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; effect on special levy rates when appraisal results
in tax revenue increase; and public hearings.
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 the
special levy ballot provision authorizes the levying body to
reduce the rate of special levy, such the rate may be reduced in
accordance with the special levy ballot provision.
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 not be an annual appraisal or general valuation
within the meaning of this section, nor shall the assessed value
of such the 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. In the year one thousand nine hundred ninety-seven and the years thereafter, the notice shall be given at least
sixty days before the date of the last of the public hearings.
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) Beginning in the year one thousand nine hundred
ninety-seven and the years thereafter, from the date of the
public notice through the date of the last scheduled public
hearing, the local levying body shall receive written comments to
the intended special levy. After the minimum period of sixty
days following the public notice of hearings, the local levying
body, shall hold not less than four public hearings at various
locations in the area and jurisdiction of the local levying body,
during which hearings the general public and affected citizenry
shall have the opportunity to have questions and objections to
the proposed special levy answered and to have their views made part of the public record in the manner provided in subsection
(d) of this section. If, after receipt of written comments and
the public hearings, the local levying body makes any changes in
the proposed special levy, it shall make a public announcement of
that change not less than thirty days prior to its vote on the
special levy. The affected citizenry may submit written comments
on any such changes.
(c) (d) 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) (e) 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 the 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 the special levy rates or such the
lesser reduction the local levying body considers adequate:
Provided, That no levying body shall reduce any special levy if
such the 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 not restrict the ability of a local
levying body to enact excess levies as authorized under existing
statutory or constitutional provisions.
(e) (f) If any provision of this section is held invalid,
such 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.
NOTE: The purpose of this bill is to provide a more
specific procedure for public hearings to be conducted by local
levying bodies for special levy elections. It requires notices
of hearings 60 days before the hearings; and provides the citizens and voters affected an opportunity to submit written
comments, as well as to appear in person, on the proposed special
levy election.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.