Senate Bill No. 585
(By Senators Barnes, Yoder, Sharpe, Foster, Weeks, Fanning,
Hunter, Minear, Unger, Guills, Sprouse, McCabe, Kessler, Lanham
and Minard)
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[Introduced February 15, 2006; referred to the Committee
on Education; and then to the Committee on Finance.]
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A BILL to amend and reenact º18-9A-11 of the Code of West Virginia,
1931, as amended, relating to setting and capping the local
share charge back to county boards of education so as not to
exceed a county's calculated and certified two thousand two
charge back share.
Be it enacted by the Legislature of West Virginia:
That º18-9A-11 of the Code of West Virginia, 1931, 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) 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 of said chapter, 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 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 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 in
subdivision (1) of this subsection and this total shall be further
reduced 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 Division for that 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
corrections in the valuations as 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 the corrections
constitutes grounds 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.
(d) For purposes of any computation made in accordance with
the provisions of this section, in any county where the county
board of education has adopted a resolution choosing to use the
provisions of the growth county school facilities act set forth in
section six-f, article eight, chapter eleven of this code,
estimated school board revenues generated from application of the
regular school board levy rate to new property values, as that term
is designated in said section, may not be considered local share
funds and shall be subtracted before the computations in
subdivisions (1) and (2), subsection (a) of this section are made.
(e) Notwithstanding anything in this code to the contrary,
after this section's effective two thousand six reenactment date,
if a county's local share, as computed under this section, exceeds
its calculated two thousand two share, then that county's local
share is its share as calculated and certified in two thousand two.
NOTE: The purpose of this bill is to set and cap the local
share charge back to county boards of education as the calculated
2002 local share. This will allow all county boards of education
to receive and keep one hundred percent (100%) of the growth in
their local levies after 2002 with no reduction in their basic
foundation allowances from the state.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.