Senate Bill No. 581

(By Senator Harrison, By Request)

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[Introduced February 20, 2004; referred to the Committee on the Judiciary.]

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A BILL to amend and reenact §11-8-16 and §11-8-17 of the code of West Virginia, 1931, as amended; and to amend and reenact §13-1-7 of said code, all relating to requiring that levy and bond elections be held on the same days as primary and general elections are held.

Be it enacted by the Legislature of West Virginia:
That §11-8-16
and §11-8-17 of the code of West Virginia, 1931, as amended, be amended and reenacted; and that §13-1-7 of said code be amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.

ARTICLE 8. LEVIES.
§11-8-16. What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds.

A local levying body may provide for an election to increase the levies, by entering on its record of proceedings an order setting forth:
(1) The purpose for which additional funds are needed;
(2) The amount for each purpose;
(3) The total amount needed;
(4) The separate and aggregate assessed valuation of each class of taxable property within its jurisdiction;
(5) The proposed additional rate of levy in cents on each class of property;
(6) The proposed number of years, not to exceed three, to which the additional levy applies, except that in the case of county boards of education the proposed number of years shall not exceed five;
(7) The fact that the local levying body will or will not issue bonds, as provided by this section, upon approval of the proposed increased levy.
The local levying body shall submit to the voters within their political subdivision, the question of the additional levy at either a regularly scheduled primary or a regularly scheduled general or a special election if the last levy expires after the effective date of this section and before the next regularly scheduled primary or general election. If at least sixty percent of the voters cast their ballots in favor of the additional levy, the county commission or municipality may impose the additional levy. If at least a majority of voters cast their ballot in favor of the additional levy, the county board of education may impose the additional levy: Provided, That any additional levy adopted by the voters, including any additional levy adopted prior to the effective date of this section, shall be the actual number of cents per each one hundred dollars of value set forth in the ballot provision, which number shall not exceed the maximum amounts prescribed in this section, regardless of the rate of regular levy then or currently in effect, unless such rate of additional special levy is reduced in accordance with the provisions of section six-g of this article or otherwise changed in accordance with the applicable ballot provisions. For county commissions, this levy shall may not exceed a rate greater than seven and fifteen hundredths cents for each one hundred dollars of value for Class I properties, and for Class II properties a rate greater than twice the rate for Class I properties, and for Class III and IV properties a rate greater than twice the rate for Class II properties. For municipalities, this levy shall may not exceed a rate greater than six and twenty-five hundredths cents for each one hundred dollars of value for Class I properties, and for Class II properties a rate greater than twice the rate for Class I properties, and for Class III and IV properties a rate greater than twice the rate for Class II properties. For county boards of education, this levy shall may not exceed a rate greater than twenty-two and ninety-five hundredths cents for each one hundred dollars of value for Class I properties, and for Class II properties a rate greater than twice the rate for Class I properties, and for Class III and IV properties a rate greater than twice the rate for Class II properties.
Levies authorized by this section shall may not continue for more than three years in the case of county commissions and municipalities and five years in the case of county boards of education without resubmission to the voters.
If a county or board of education levy expires after the effective date of this section, but before the next regularly scheduled primary or general election, the levy may be resubmitted to the voters at a special election and no special election for a levy resubmission may be filed thereafter. If a county or board of education levy expires after the next regularly scheduled primary or general election held after the effective date of this section, the levy shall be resubmitted to the voters at the regularly scheduled election next preceding the expiration of the levy and no special election for a levy resubmission may be filed thereafter. Upon approval of an increased levy as provided by this section, a local levying body may immediately issue bonds in an amount not exceeding the amount of the increased levy plus the total interest thereon, but the term of the bonds shall may not extend beyond the period of the increased levy.
Insofar as they might concern the issuance of bonds as provided for in this section, the provisions of sections three and four, article one, chapter thirteen of this code shall not apply: Provided, That nothing contained in this section shall conflict with the provisions of article X, section 8 of the constitution of West Virginia.
§11-8-17. Special levy elections; notices; election officers; conduct of election; supplies; canvass of returns; form of ballot.

The local levying body shall publish a notice, calling the election, as a Class II-O legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such the publication shall be the territory in which the election is held. Such The notice shall be so published within fourteen consecutive days next preceding the next primary or general election. All the provisions of the law concerning general elections shall apply so far as they are practicable, except as follows: Where a special election is held, the local levying body, having due regard to the minimum expense involved, shall determine the number of election officials necessary to properly conduct said the election, which number shall may in no case be less than three commissioners and two clerks, and shall appoint the same and fix and pay their compensation, but otherwise the election officials shall be such as are appointed to serve with respect to the primary or general election held at the same time. The local levying body, however, shall provide the election supplies necessary for such the election and shall canvass the returns thereof. A separate ballot shall be used at a levy election held in connection with any other a primary or general election. The ballot shall be entitled:"Special election to authorize additional levies for the year(s) ____________ and for the purpose of _____________ according to the order of the __________________ entered on the ______ day of ________________."
The additional levy shall be on Class I property __________ cents; on Class II property ______________ cents; on Class III property (if any) ______________ cents; on Class IV property (if any) _____________ cents.
CHAPTER 13. PUBLIC BONDED INDEBTEDNESS.

ARTICLE 1. BOND ISSUES FOR ORIGINAL INDEBTEDNESS.

§13-1-7. When election to be held.

Elections for the purpose of voting upon questions of issuing bonds may be held at any regularly scheduled general or primary or special election which the fiscal body in its order submitting the same to a vote may designate, except that, when a petition is filed asking that bonds be issued, the fiscal body with which the same is filed, if it be not designated in the petition that the election shall be held at a general or primary election, shall order a special election to be held within sixty days from the date of the filing of such petition; or, if it be a petition for bonds for the construction of county-district roads or bridges thereon, the election shall be held within sixty days from the filing of the engineer's report as provided for in section five of this article. If a bond issue expires after the effective date of this section, but before the next regularly scheduled primary or general election, the bond issue may be resubmitted to the voters at a special election and no special election for bond reissuance may be held thereafter. If a bond issue expires after the next regularly scheduled primary or general election held after the effective date of this section, the levy shall be resubmitted to the voters at the regularly scheduled election next preceding the expiration of the bond issue and no special election for bond reissuance may be held thereafter.

NOTE: The purpose of this bill is to require levy and bond elections to be held in conjunction with regularly scheduled elections.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.