Senate Bill No. 116
(By Senators Mitchell, Rowe, Sharpe, Ross, Sprouse, McCabe,
Minear, Helmick, Hunter and Redd)
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[Introduced January 10, 2002; referred to the Committee
on Education; and then to the Committee on Finance.]
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A BILL to amend and reenact section eleven, article nine-a,
chapter eighteen of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to reduction
of the computation of local share by the amount of any levy
imposed for the support, maintenance and operation of a
county library by a county board of education.
Be it enacted by the Legislature of West Virginia:
That section eleven, article nine-a, chapter eighteen of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 9A. PUBLIC SCHOOL SUPPORT.
§18-9A-11. Computation of local share; appraisal and assessment
of property.
(a) For the fiscal year beginning on the first day of July,
one thousand nine hundred ninety-three, and thereafter, on the
basis of each county's certificates of valuation as to all
classes of property as determined and published by the assessors
pursuant to section six, article three, chapter eleven of this
code for the next ensuing fiscal year in reliance upon the
assessed values annually developed by each county assessor
pursuant to the provisions of articles one-c and three, chapter
eleven of this code, the state board shall for each county
compute by application of the levies for general current expense
purposes, as defined in section two of this article, the amount
of revenue which such the levies would produce if levied upon
one hundred percent of the assessed value of each of the several
classes of property contained in the report or revised report of
such the value, made to it by the tax commissioner as follows:
(1) The state board shall first take ninety-five percent of
the amount ascertained by applying these rates to the total
assessed public utility valuation in each classification of
property in the county.
(2) The state board shall then apply these rates to the
assessed taxable value of other property in each classification
in the county as determined by the tax commissioner and shall
deduct therefrom five percent as an allowance for the usual losses in collections due to discounts, exonerations,
delinquencies and the like. All of the amount so determined
shall be added to the ninety-five percent of public utility
taxes computed as provided above, and this total shall be
further reduced by the amount of any levy imposed for the
support, maintenance and operation of a county library by a
county board of education and by the amount due each county
assessor's office pursuant to the provisions of section eight,
article one-c, chapter eleven of this code, and this amount
shall be the local share of the particular county.
As to any estimations or preliminary computations of local
share that may be required prior to the report to the
Legislature by the tax commissioner, the state board of
education shall use the most recent projections or estimations
that may be available from the tax department for such purpose.
(b) Whenever in any year a county assessor or a county
commission shall fail or refuse to comply with the provisions of
this section in setting the valuations of property for
assessment purposes in any class or classes of property in the
county, the state tax commissioner shall review the valuations
for assessment purposes made by the county assessor and the
county commission and shall direct the county assessor and the
county commission to make such corrections in the valuations as may be necessary so that they shall comply with the requirements
of chapter eleven of this code and this section, and the tax
commissioner shall enter the county and fix the assessments at
the required ratios. Refusal of the assessor or the county
commission to make such the corrections shall constitute
constitutes ground for removal from office.
(c) For the purposes of any computation made in accordance
with the provisions of this section, in any taxing unit in which
tax increment financing is in effect pursuant to the provisions
of article eleven-b, chapter seven of this code, the assessed
value of a related private project shall be the base assessed
value as defined in section two of said article.
NOTE: The purpose of this bill is to provide that
computation of the basis for a county's certificates of
valuation be reduced by the amount of any levy imposed for
support, maintenance and operation of a county public library.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.