Date Requested:February 01, 2011
Time Requested:12:43 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2011R1917 Introduced SB96
CBD Subject: NEW RESPONSIBILITIES FOR COUNTY OFFICIALS
FUND(S)
Sources of Revenue
General Fund
Legislation creates:
Neither Program nor Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill generally eliminates outmoded language concerning compensation of county elected officials. The bill repeals the requirement that the compensation of county court employees be in compliance with the Economic Stabilization Act of 1970. As of January 1, 2013 all prosecuting attorneys are required to be full-time while providing an exception for those currently part-time. The bill transfers some training program responsibilities and valuation classification of property from the State Tax Commissioner to the State Auditor. The bill also authorizes the State Auditor and State Tax Commissioner to establish training programs for certain employees. The bill removes the limitations on food, lodging, registration fees and mileage on authorized training. The bill eliminates the outdated property valuations used to determine the compensation of elected county officials. The bill further permits a county sheriff to turn over an impounded dog to the local humane society instead of killing it. Additionally, the bill eliminates references to a county position that no longer exists. The bill removes the limitation of the costs for the housing and feeding of prisoners in counties having a population of thirty thousand or less.
    
    Passage of this bill would have no impact on State revenue.
    
    There would be no additional costs to the State Tax Department. The training referenced in the bill is already being provided by the State Tax Department. The State Auditor would incur additional costs due to added responsibilities.

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2011
Increase/Decrease
(use"-")
2012
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    Passage of this bill would have no impact on State revenue.
    
    There would be no additional costs to the State Tax Department. The training referenced in the bill is already being provided by the State Tax Department. The State Auditor would incur additional costs due to added responsibilities.


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov
    The stated purpose of this bill generally eliminates outmoded language concerning compensation of county elected officials. The bill repeals the requirement that the compensation of county court employees be in compliance with the Economic Stabilization Act of 1970. As of January 1, 2013 all prosecuting attorneys are required to be full-time while providing an exception for those currently part-time. The bill transfers some training program responsibilities and valuation classification of property from the State Tax Commissioner to the State Auditor. The bill also authorizes the State Auditor and State Tax Commissioner to establish training programs for certain employees. The bill removes the limitations on food, lodging, registration fees and mileage on authorized training. The bill eliminates the outdated property valuations used to determine the compensation of elected county officials. The bill further permits a county sheriff to turn over an impounded dog to the local humane society instead of killing it. Additionally, the bill eliminates references to a county position that no longer exists. The bill removes the limitation of the costs for the housing and feeding of prisoners in counties having a population of thirty thousand or less.
    
    Under the provisions of this bill, the State Tax Commissioner is authorized and directed to establish in-service training programs for the assessors and their assistants and employees. Those responsibilities relating to county commissioners, county clerks, sheriffs and their assistants are transferred from the State Tax Commissioner to the State Auditor.
    
    The classification of counties under section 7-7-3 is based upon the assessed value of property in the respective counties. The review of the classification of those counties is transferred from the State Tax Commissioner, who is responsible for overseeing the valuation of property in the State, to the State Auditor.
    
    These are the only two portions of the bill which involve the responsibilities of the State Tax Commissioner.