HOUSE CONCURRENT RESOLUTION NO. 49
(By Delegates Trump, Douglas, Faircloth,
Overington, Doyle and Manuel)
Requesting the West Virginia Department of Tax and Revenue, the
Department of Administration and the Auditor's Office to
collaborate with Legislative Services to develop a procedure
and mechanism to provide fiscal notes for legislation which
increases or decreases the revenue or fiscal liability of any
county, municipality or other subdivision of the state.
Whereas, Rule No. 95a of the Rules of the House provides that
"prior to consideration, by the House or by any committee thereof,
of any bill which either increases or decreases the revenue or
fiscal liability of the State or any county, municipality or other
subdivision of the state or in any manner changes or modifies any
existing tax or rate of taxation, such bill shall have attached
thereto a fiscal note, which 'fiscal note' shall conform to the
requirements as to form and content prescribed by the 'Fiscal Note
Manual' prepared and adopted by the Committee on Rules to govern
preparation of fiscal notes to bills introduced in the House of
Delegates"; and
Whereas, Senate Rule 15a expresses a similar requirement for
bills being considered by the Senate; and
Whereas, The Fiscal Note Manual provides the procedure to obtain fiscal notes from the state and state agencies and the form
and content thereof, but is silent as to the procedure to obtain
fiscal notes, and the form and content thereof, with regard to
counties, municipalities and other subdivisions of the state; and
Whereas, Bills increasing or decreasing the revenue or fiscal
liabilities of counties, municipalities and other state
subdivisions are routinely considered by the Legislature without an
adequate fiscal note attached because of inadequate procedures and
mechanisms to obtain an adequate fiscal note; therefore, be it
Resolved by the Legislature of West Virginia:
That the West Virginia Department of Tax and Revenue, the
Department of Administration and the Auditor's Office are hereby
requested to collaborate with Legislative Services to develop a
procedure and mechanism to provide fiscal notes for legislation
which would increase or decrease the revenue or fiscal liability of
any county, municipality or other subdivision of the state or in
any manner change or modify any existing tax or rate of taxation
thereof, in compliance with Rule No. 95a of the Rules of the House
of Delegates and Rule 15a of the Rules of the Senate; and, be it
Further Resolved, That the collaborating parties are requested
to recommend revisions to the Fiscal Note Manual that will codify
the mechanisms and procedures developed for this purpose; and, be
it
Further Resolved, That the West Virginia Department of Tax and Revenue, the Department of Administration and the Auditor's Office
are further requested to collaborate with Legislative Services to
report to the Legislature their findings, conclusions and
recommendations, together with drafts of any language necessary to
effectuate their recommendations, no later than the first day of
January, two thousand one; and, be it
Further Resolved, That the clerk of the House of Delegates is
hereby directed to deliver copies of this resolution to the West
Virginia Department of Tax and Revenue, the Department of
Administration, the Auditor and the Legislative Manager.