COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 541
(By Senator, Plymale and Edgell)
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[Originating in the Committee on Education;
reported February 19, 2007.]
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A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-1C-5b; to amend
and reenact §11-8-6f of said code; to amend said code by
adding thereto a new section, designated §11-21-23; to amend
and reenact §18-9A-2 and §18-9A-11 of said code; and to amend
said code by adding thereto a new section, designated §18-9A-
2a, all relating to public school finance; requiring local
share to be calculated assuming properties are being assessed
at sixty percent of market value; eliminating the one-percent
limit on revenue generated by the regular school board levy;
freezing the school board levy rates at their current rate;
amending "growth county" definition and clarifying what new
property values to include for the purposes of the Growth
County School Facilities Act; increasing state aid to
financially impacted counties and counties assessing at a minimum of fifty-seven percent of market value by reducing the
percentage used to calculate levies for general current
expense purposes; providing for a refundable property tax
credit for real property taxes paid in excess of a certain
percent of income; requiring that a library funding obligation
created by special act be paid from certain funds; limiting a
library funding obligation; allowing, under certain
conditions,
a transfer of the library funding obligation so
that the obligation is paid from excess levy revenues; and
voiding the library funding obligation under certain
conditions
.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-1C-5b; that
§11-8-6f of said code be amended and reenacted; that said code be
amended by adding thereto a new section, designated §11-21-23; that
§18-9A-2 and §18-9A-11 of said code be amended and reenacted; and
that said code be amended by adding thereto a new section,
designated §18-9A-2a, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.
§11-1C-5b. Assessment for purpose of calculating local share.
(a) This section is effective the first day of July, two
thousand ten.
(b) The Tax Commissioner shall calculate the total assessed values for the purpose of calculating local share for each county
each year pursuant to this section, and report the total assessed
values to the State Board of Education on or before the first day
of December of each year.
(c) To provide for assessors to assess at sixty percent of
market value, it is the intent of the Legislature that local share,
as set forth in section eleven, article nine-a, chapter eighteen of
this code, be calculated assuming that the types of property
included in the assessment ratio study in each county are assessed
at a level in which the assessment ratio study indicates would be
sixty percent of market value.
(d) For each of Classes II, III and IV as set forth in section
five, article eight of this chapter, all real property of the type
that is or would be included in the assessment ratio study if sold
is assumed for the purpose of calculating local share to be
assessed at the amount the property would be assessed at if all the
property in the class were adjusted under the assumption that,
using a ratio of sixty percent, all the property were under or over
assessed to the same extent as that property included in the
assessment ratio study so that using the assessment ratio study as
an indicator all the property in the class would be assessed at the
ratio of sixty percent of market value.
(e) The amount of the assumed assessed values determined
pursuant to subsection (d) of this subsection shall be added to the
actual assessed values of personal property, farmland, managed
timberland, public utility property or any other centrally assessed property provided in paragraphs (A), (B), (C) and (D), subdivision
(2), subsection (a), section five of this article and the sum of
these values is the total assessed value for the purpose of
calculating local share.
ARTICLE 8. LEVIES.
§11-8-6f. Regular school board levy rate; creation and
implementation of growth county school facilities
act; creation of growth county school facilities act
fund.
(a) Notwithstanding any other provision of law, where any
annual appraisal, triennial appraisal or general valuation of
property would produce a statewide aggregate assessment that would
cause an increase of one percent or more in the total property tax
revenues that would be realized were the then current regular levy
rates of the county boards of education to be imposed, the rate of
levy for county boards of education shall be reduced uniformly
statewide and proportionately for all classes of property for the
forthcoming tax year so as to cause the rate of levy to produce no
more than one hundred one percent of the previous year's projected
statewide aggregate property tax revenues from extending the county
board of education levy rate, unless subsection (b) of this section
is complied with. The reduced rates of levy shall be calculated in
the following manner: (1) The total assessed value of each class
of property as it is defined by section five, article eight of this
chapter for the assessment period just concluded shall be reduced by deducting the total assessed value of newly created properties
not assessed in the previous year's tax book for each class of
property; (2) the resulting net assessed value of Class I property
shall be multiplied by .01; the value of Class II by .02; and the
values of Class III and IV, each by .04; (3) total the current
year's property tax revenue resulting from regular levies for the
boards of education throughout this state and multiply the
resulting sum by one hundred one percent: Provided, That the one
hundred one percent figure shall be increased by the amount the
boards of educations' increased levy provided for in subsection
(b), section eight, article one-c of this chapter; (4) divide the
total regular levy tax revenues, thus increased in subdivision (3),
of this subsection, by the total weighted net assessed value as
calculated in subdivision (2) of this subsection and multiply the
resulting product by one hundred; the resulting number is the Class
I regular levy rate, stated as cents-per-one hundred dollars of
assessed value; and (5) the Class II rate is two times the Class I
rate; Classes III and IV, four times the Class I rate as calculated
in the preceding subdivision.
An additional appraisal or valuation due to new construction
or improvements, including beginning recovery of natural resources,
to existing real property or newly acquired personal property shall
not be an annual appraisal or general valuation within the meaning
of this section, nor shall the assessed value of the improvements
be included in calculating the new tax levy for purposes of this
section. Special levies shall not be included in any calculations under this section.
(b) After conducting a public hearing, the Legislature may, by
act, increase the rate above the reduced rate required in
subsection (a) of this section if an increase is determined to be
necessary.
(a) The rates of levy for county boards of education are as
follows:
(1) For Class I properties, the rate of levy for county boards
of education is nineteen and forty-four one hundredths percent;
(2) For Class II properties, the rate of levy for county
boards of education is thirty-eight and eighty-eight one hundredths
percent; and
(3) For Class III and Class IV properties, the rate of levy
for county boards of education is seventy-seven and seventy-six one
hundredths percent.
(c) (b) Growth county school facilities act. -- Legislative
findings. --
The Legislature finds and declares that there has been,
overall, a statewide decline in enrollment in the public schools of
this state; due to this decline, most public schools have ample
space for students, teachers and administrators; however, some
counties of this state have experienced significant increases in
enrollment due to significant growth in those counties; that those
counties experiencing significant increases do not have adequate
facilities to accommodate students, teachers and administrators.
Therefore, the Legislature finds that county
commissions boards of education in those high-growth counties should have the authority
to designate revenues generated from the application of the regular
school board levy due to new construction or improvements placed in
a growth county school facilities act fund be used for school
facilities in those counties to promote the best interests of this
state's students.
(1) For the purposes of this subsection, "growth county" means
any county that has experienced an increase in second month net
enrollment
excluding kindergarten students less than five years of
age without an individualized education program of fifty or more
during any three of the last five years, as determined by the
Department of Education.
(2) The provisions of this subsection shall only apply to any
growth county, as defined in subdivision (1) of this subsection,
that, by resolution of its county board of education, chooses to
use the provisions of this subsection.
(3) For any growth county, as defined in subdivision (1) of
this subsection, that adopts a resolution choosing to use the
provisions of this subsection, pursuant to subdivision (2) of this
subsection, assessed values resulting from additional appraisal or
valuation due to new construction or improvements,
including
beginning recovery of natural resources, to existing real property
or newly acquired personal property, shall be designated as new
property values and identified by the county assessor. The
statewide regular school board levy rate as established by the
Legislature shall be applied to the assessed value designated as new property values and the resulting property tax revenues
collected from application of the regular school board levy rate
shall be placed in a separate account, designated as the growth
counties school facilities act fund. Revenues deposited in the
growth counties school facilities act fund shall be appropriated by
the county board of education for construction, maintenance or
repair of school facilities. Revenues in the fund may be carried
over for an indefinite length of time and may be used as matching
funds for the purpose of obtaining funds from the School Building
Authority or for the payment of bonded indebtedness incurred for
school facilities.
For any growth county choosing to use the
provisions of this subsection, estimated school board revenues
generated from application of the regular school board levy rate to
new property values are not to be considered as local funds for
purposes of the computation of local share under the provisions of
section eleven, article nine-a, chapter eighteen of this code.
(d) (c) This section, as amended during the legislative
session in the year two thousand four, shall be effective as to any
regular levy rate imposed for the county boards of education for
taxes due and payable on or after the first day of July, two
thousand four. If any provision of this section is held invalid,
the invalidity shall not affect other provisions or applications of
this section which can be given effect without the invalid
provision or its application and to this end the provisions of this
section are declared to be severable.
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-23. Refundable credit for real property taxes paid in
excess of two and a half percent of income.
(a) For the tax years beginning on or after the first day of
January, two thousand eight, any homeowner living in his or her
homestead shall be allowed a refundable credit against the taxes
imposed by this article equal to the amount of real property taxes
paid in excess of two and one-half percent of their income. If the
refundable credit provided in this section exceeds the amount of
taxes imposed by this article, the State Department of Revenue
shall refund that amount to the homeowner.
(b) Due to the administrative cost of processing, the
refundable credit authorized by this section may not be refunded if
less than ten dollars.
(c) The credit for each property tax year shall be claimed by
filing a claim for refund within twelve months after the real
property taxes are paid on the homestead.
(d) For the purposes of this section:
(1) "Income" means all income received by the claimant and, if
married, all income received by the claimant's spouse in the
taxable year including all income included in federal adjusted
gross income, subject to the following:
(A) "Income" includes alimony, support money, nontaxable
strike benefits, nontaxable amounts of any individual retirement
account, pension or annuity including railroad retirement benefits
and benefits paid under the federal Social Security Act except the
social security death benefit, state unemployment insurance, veterans disability pensions and compensation, nontaxable interest
received from the federal government or any of its
instrumentalities, nontaxable interest received from a state
government or any of its instrumentalities except those of West
Virginia, Workers Compensation and loss of earnings insurance; and
(B) "Income" does not mean capital gains including return of
principal paid by the recipient of an annuity; inheritances and
reimbursements for medical care or prescription drugs; or any other
payments received for damages or injury to the homeowner; and
(2) For the tax years beginning before the first day January,
two thousand eight, "real property taxes paid" means the aggregate
of regular levies, excess levies and bond levies extended against
the homestead that are paid during the calendar year and determined
after any application of any discount for early payment of taxes
but before application of any penalty or interest for late payment
of property taxes for property tax years that begin on or after the
first day of January, two thousand eight.
(e) A homeowner is eligible to benefit from this section or
section twenty-one of this article, whichever section provides the
most benefit as determined by the homeowner. No homeowner may
receive benefits under both this section and section twenty-one of
this article during the same taxable year. Nothing in this section
denies those entitled to the homestead exemption provided in
section three, article six-b of this chapter.
(f) No homeowner may receive a refundable tax credit imposed
by this article in excess of one thousand dollars. This amount shall be reviewed annually by the Legislature to determine if an
adjustment is necessary.
CHAPTER 18. EDUCATION.
ARTICLE 9A. PUBLIC SCHOOL SUPPORT.
§18-9A-2. Definitions.
For the purpose of this article:
(a) "State board" means the West Virginia Board of Education.
(b) "County board" or "board" means a county board of
education.
(c) "Professional salaries" means the state legally mandated
salaries of the professional educators as provided in article four,
chapter eighteen-a of this code.
(d) "Professional educator" shall be synonymous with and shall
have the same meaning as "teacher" as defined in section one,
article one, chapter eighteen of this code.
(e) "Professional instructional personnel" means a
professional educator whose regular duty is as that of a classroom
teacher, librarian, counselor, attendance director, school
psychologist or school nurse with a bachelors degree and who is
licensed by the West Virginia Board of Examiners for Registered
Professional Nurses. A professional educator having both
instructional and administrative or other duties shall be included
as professional instructional personnel for that ratio of the
school day for which he
or she is assigned and serves on a regular
full-time basis in appropriate instruction, library, counseling, attendance, psychologist or nursing duties.
(f) "Service personnel salaries"
shall mean means the state
legally mandated salaries for service personnel as provided in
section eight-a, article four, chapter eighteen-a of this code.
(g) "Service personnel"
shall mean means all personnel as
provided
for in section eight, article four, chapter eighteen-a of
this code. For the purpose of computations under this article of
ratios of service personnel to adjusted enrollment, a service
employee shall be counted as that number found by dividing his
or
her number of employment days in a fiscal year by two hundred:
Provided, That the computation for any
such service person employed
for three and one-half hours or less per day as provided in section
eight-a, article four, chapter eighteen-a of this code shall be
calculated as one half an employment day.
(h) "Net enrollment" means the number of pupils enrolled in
special education programs, kindergarten programs and grades one to
twelve, inclusive, of the public schools of the county. Commencing
with the school year beginning on the first day of July, one
thousand nine hundred eighty-eight, net enrollment further shall
include adults enrolled in regular secondary vocational programs
existing as of the effective date of this section,
subject to the
following:
(1) Provided, That Net enrollment
shall include includes no
more than one thousand
such of those adults counted on the basis of
full-time equivalency and apportioned annually to each county in
proportion to the adults participating in regular secondary vocational programs in the prior year counted on the basis of
full-time equivalency;
and
(2) Provided, however, That no Net enrollment does not include
any adult charged tuition or special fees beyond that required of
the regular secondary vocational student.
is charged for such
adult students
(i) "Adjusted enrollment"
means the net enrollment plus twice
the number of pupils enrolled for special education. Commencing
with the school year beginning on the first day of July, one
thousand nine hundred ninety, adjusted enrollment means the net
enrollment plus twice the number of pupils enrolled for special
education, including
gifted pupils in grades one through eight and
exceptional gifted
pupils in grades nine through twelve, plus the
number of pupils in grades nine through twelve enrolled for honors
and advanced placement programs,
plus the number of pupils enrolled
on the first day of July, one thousand nine hundred eighty-nine, in
the gifted program in grades nine through twelve, subject to the
following:
(1) Provided, That commencing with the school year beginning
on the first day of July, one thousand nine hundred ninety, No
more than four percent of net enrollment of grades one through
eight may be counted as enrolled in gifted education and no more
than six percent of net enrollment of grades nine through twelve
may be counted as enrolled in gifted education, exceptional gifted
education (subject to the limitation set forth in section one,
article twenty of this chapter) and honors and advanced placement programs for the purpose of determining adjusted enrollment within
a county;
(2) Provided, however, That Nothing herein shall be construed
to limit the number of students who may actually enroll in gifted,
exceptional gifted, honors or advanced placement education programs
in any county;
Provided further, That until the school year
beginning on the first day of July, one thousand nine hundred
ninety-two, the preceding percentage limitations shall not restrict
the adjusted enrollment definition for a county to the extent that
those limitations are exceeded by students enrolled in gifted
education programs on the first day of July, one thousand nine
hundred eighty-nine:
(3) And provided further, That No pupil may be counted more
than three times for the purpose of determining adjusted
enrollment;
(4) Such The enrollment shall be adjusted to the equivalent of
the instructional term and in accordance with
such the eligibility
requirements and rules
as established by the state board;
and
(5) No pupil shall be counted more than once by reason of
transfer within the county or from another county within the state,
and no pupil shall be counted who attends school in this state from
another state.
(j) "Levies for general current expense purposes" means
ninety-eight percent of the levy rate for county boards of
education calculated or set by the Legislature pursuant to the
provisions of section six-f, article eight, chapter eleven of this code,
subject to the provisions of section two-a of this article.
"Basic resources per pupil" for the state and the several
counties means the total of (a) ninety-five percent of the property
tax revenues computed at the levy rate for county boards of
education calculated or set by the Legislature pursuant to the
provisions of section six-f, article eight, chapter eleven of this
code, but excluding revenues from increased levies as provided in
section ten, article X of the Constitution of West Virginia, and
(b) basic state aid as provided in sections twelve and thirteen of
this article, but excluding the foundation allowance to improve
instructional programs as provided in section ten of this article,
and excluding any funds appropriated for the purpose of achieving
salary equity among county board employees, this total divided by
the number of students in adjusted enrollment: Provided, That
beginning with the school year commencing on the first day of July,
one thousand nine hundred ninety-one, and thereafter, the
foundation allowance for transportation costs as provided in
section seven of this article shall also be excluded and the total
shall be divided by the number of students in net enrollment:
Provided, however, That any year's allocations to the counties of
the eighty percent portion of the foundation allowance to improve
instructional programs, as provided in section ten of this article,
shall be determined on the basis of the immediately preceding
school year's basic resources per pupil.
§18-9A-2a. Definition of levies for general current expense
purposes.
(a) For the purposes of this section only, "financially
impacted county" means any county in which:
(1) Second month net enrollment has increased by at least one
hundred students in any three of the past five years; and
(2) The number of classrooms covered by highly qualified
teachers is ninety-three percent or less of total classrooms in the
county over two of the past three years. For the purposes of this
subdivision, "highly qualified teacher" means the same as defined
by state board policy.
(b) Any additional state aid received by a county board by
reason of the county meeting the definition of financially impacted
county pursuant to this subsection shall be set aside and used
solely for salaries and personnel:
Provided, That this additional
state aid may not be used to increase the salaries of central
office administrators or to hire additional central office
administrators.
(c) For the purposes of this section only, "property" means
only Classes II, III and IV properties exclusive of natural
resources property as defined in section ten, article one-c,
chapter eleven of this code, personal property, farmland, managed
timberland, public utility property or any other centrally assessed
property provided in paragraphs (A), (B), (C) and (D), subdivision
(2), subsection (a), section five, article one-c, chapter eleven of
this code:
Provided, That nothing in this subsection may be
construed to require that levies for general current expense
purposes be applied only to those properties that are included in this definition.
(d) For the purposes of this section only, the median ratio of
the assessed values to actual selling prices in the assessment
ratio study applicable to the immediately preceding fiscal year
shall be used as the indicator to determine the percentage market
value that properties are being assessed at.
(e) "Levies for general current expense purposes" means
ninety-eight percent of the levy rate for county boards of
education calculated or set by the Legislature pursuant to the
provisions of section six-f, article eight, chapter eleven of this
code.
(f) Notwithstanding subsection (d) of this section or section
two of this article, for the two thousand eight fiscal year, for a
county not qualifying as a financially impacted county that is
assessing property at a minimum of fifty-seven percent of market
value, "levies for general current expense purposes" means ninety-
four percent of the levy rate for county boards of education set by
the Legislature pursuant to section six-f, article eight, chapter
eleven of this code.
(g) Notwithstanding subsection (d) of this section or section
two of this article, for the two thousand eight fiscal year, for a
financially impacted county that is assessing property at a minimum
of fifty-seven percent of market value, "levies for general current
expense purposes" means eighty-four percent of the levy rate for
county boards of education set by the Legislature pursuant to
section six-f, article eight, chapter eleven of this code.
(h) Notwithstanding subsection (d) of this section or section
two of this article, for the two thousand nine fiscal year and each
fiscal year thereafter, for a county not qualifying as a
financially impacted county that is assessing property at a minimum
of fifty-seven percent of market value, "levies for general current
expense purposes" means ninety percent of the levy rate for county
boards of education set by the Legislature pursuant to section six-
f, article eight, chapter eleven of this code.
(i) Notwithstanding subsection (d) of this section or section
two of this article, for the two thousand nine fiscal year and each
fiscal year thereafter, for a financially impacted county that is
assessing property at a minimum of fifty-seven percent of market
value, "levies for general current expense purposes" means eighty
percent of the levy rate for county boards of education set by the
Legislature pursuant to section six-f, article eight, chapter
eleven of this code.
(j) Notwithstanding any other provision of this section or
section two of this article, for any county that qualifies as a
financially impacted county for two or more consecutive years and
then fails to qualify as a financially impacted county the year
immediately following the two consecutive years:
(1) If that county is assessing property at a minimum of
ninety-five percent of sixty percent of market value, for the one
fiscal year immediately following the consecutive two years only,
"levies for general current expense purposes" means eighty-five
percent of the levy rate for county boards of education set by the Legislature pursuant to section six-f, article eight, chapter
eleven of this code; and
(2) If that county is assessing property at less than
ninety-five percent of sixty percent of market value, for the one
fiscal year immediately following the consecutive two years only,
"levies for general current expense purposes" means ninety-three
percent of the levy rate for county boards of education set by the
Legislature pursuant to section six-f, article eight, chapter
eleven of this code.
(k) Any county that receives additional state aid due to its
assessing property at least at fifty-seven percent of market value
and therefore uses a percentage less than ninety-eight percent in
the calculation of levies for general current expense purposes,
shall report to the state board how the additional state aid was
used. The state board shall compile the reports from all the
county boards into a single report, and shall report to the
Legislative Oversight Commission on Education Accountability how
the county boards used this additional state aid. The report shall
be made annually as soon as practical after the end of each fiscal
year.
§18-9A-11. Computation of local share; appraisal and assessment of
property; public library support.
(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 for that purpose.
(b) Commencing with the two thousand eleven fiscal year, and
each fiscal year thereafter, subsection (a) of this section is void
and local share shall be calculated in accordance with the
following:
(1) The state board shall for each county compute by
application of the levies for general current expense purposes, as
defined in sections two and two-a of this article, the amount of
revenue which the levies would produce if levied upon one hundred
percent of the assessed value calculated pursuant to section
five-b, article one-c, chapter eleven of this code;
(2) Five percent shall be deducted from the revenue calculated
pursuant to subdivision (1) of this subsection as an allowance for
the usual losses in collections due to discounts, exonerations,
delinquencies and the like; and
(3) The amount calculated in subdivision (2) of this
subsection shall further be reduced by the sum of money due each
assessor's office pursuant to the provisions of section eight,
article one-c, chapter eleven of this code and this reduced amount
shall be the local share of the particular county.
(b) (c) 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) (d) 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) (e) 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
or in subdivisions (2) and (3), subsection (b), as applicable, are made.
(f) The Legislature finds that public school systems
throughout the state provide support in varying degrees to public
libraries through a variety of means including budgeted
allocations, excess levy funds and portions of their regular school
board levies as may be provided by special act. A number of public
libraries are situated on the campuses of public schools and
several are within public school buildings serving both the
students and public patrons. To the extent that public schools
recognize and choose to avail the resources of public libraries
toward developing within their students such legally recognized
elements of a thorough and efficient education as literacy,
interests in literature, knowledge of government and the world
around them and preparation for advanced academic training, work
and citizenship, public libraries serve a legitimate school purpose
and may do so economically. For the purposes of any computation
made in accordance with the provisions of this section, the library
funding obligation on the regular school board levy created by one
of the special acts set forth in subsection (i) shall be paid only
from that portion of the levy revenues which exceed the amount
determined to be local share, subject to the following:
(1) The portion of school levy revenues exceeding local share
that exist due to a county meeting the definition of a financially
impacted county is dedicated to salaries and personnel except for
central office administrators, pursuant to section two-a of this
article, and therefore, may not be used for meeting the library funding obligation;
(2) No portion of the levy revenues required for local share
may be used to satisfy the library obligation; and
(3) If the library funding obligation is greater than the
portion of the levy revenues from which this subsection requires
the obligation to be paid from, the obligation created by the
special act is reduced to the amount which is available from that
portion, notwithstanding any provisions of the special act to the
contrary.
(g) Notwithstanding any provision of any special act set forth
in subsection (i) of this section to the contrary, the county board
of any county with a special act creating a library obligation out
of the county's regular school levy revenues may transfer that
library obligation so that it becomes an obligation of its excess
levy revenues, subject to the following:
(1) The library funding obligation shall remain an obligation
of the regular school levy revenues until after the fiscal year in
which a vote on an excess levy occurs;
(2) The county board shall include the funding of the public
library obligation in the same amount as its library funding
obligation on its regular levy revenues as the purpose or one of
the purposes for the excess levy to be voted on;
(3) Regardless of whether or not the excess levy passes,
effective the fiscal year after the fiscal year in which a vote on
the excess levy occurs, a county's library obligation on its
regular levy revenues is void notwithstanding any provision of the special acts set forth in subsection (i) of this section to the
contrary; and
(4) Nothing is subdivision (3) of this subsection prohibits a
county board from funding it's public library obligation
voluntarily.
(h) Notwithstanding any provision of the special acts set
forth in subsection (i) of this section to the contrary, each
county's library funding obligation shall forever remain the same
as the dollar amount of the obligation during the two thousand
seven fiscal year.
(i) It is the intent of the Legislature that wherever a
provision of subsection (f), (g) or (h) of this section is contrary
to any special act of the Legislature that creates a library
funding obligation on the regular school board levy of a county,
subsection (f), (g) or (h), as applicable, of this section controls
over the special act. Specifically, the special acts which are
subject to subsections (f), (g) and (h) of this section include:
(1) Senate Bill No. 11, passed on the twelfth day of February,
one thousand nine hundred seventy, applicable to the Berkeley
County Board of Education;
(2) House Bill No. 1352, passed on the seventh day of April,
one thousand nine hundred eighty-one, applicable to the Hardy
County Board of Education;
(3) House Bill No. 2833, passed on the fourteenth day of
March, one thousand nine hundred eighty-seven, applicable to the
Harrison County Board of Education;
(4) House Bill No. 161, passed on the sixth day of March, one
thousand nine hundred fifty-seven, applicable to the Kanawha County
Board of Education;
(5) Senate Bill No. 313, passed on the twelfth day of March,
one thousand nine hundred thirty-seven, as amended by House Bill
No. 1074, passed on the eighth day of March, one thousand nine
hundred sixty-seven, and as amended by House Bill No. 1195, passed
on the eighteenth day of January, one thousand nine hundred
eighty-two, applicable to the Ohio County Board of Education;
(6) House Bill No. 938, passed on the twenty-eighth day of
February, one thousand nine hundred sixty-nine, applicable to the
Raleigh County Board of Education;
(7) House Bill No. 398, passed on the first day of March, one
thousand nine hundred thirty-five, applicable to the Tyler County
Board of Education;
(8) Senate Bill No. 450, passed on the eleventh day of March,
one thousand nine hundred ninety-four, applicable to the Upshur
County Board of Education;
(9) House Bill No. 2994, passed on the thirteenth day of
March, one thousand nine hundred eighty-seven, applicable to the
Wood County Board of Education; and
(10) Any other special act that creates a library funding
obligation out of regular school levy revenues in the future.