CHAPTER 18

(Senate Bill No. 159-Mr. Stewart.)

AN ACT to amend and re-enact sections five, seven and nine of chapter one hundred and twenty-six of the acts of the legislature of one thousand nine hundred and nineteen, regular session, relating to the rate and manner of making levies for school purposes, and for the creation and distribution of the general school fund.

[Passed April 25, 1921. In effect from passage. May 4, 1921.]

Approved by the Governor

Be it enacted by the Legislature of West Virginia:

That sections five, seven and nine of chapter one hundred and twenty-six of the acts of the legislature of one thousand nine hundred and nineteen, regular session, be amended and re-enacted so as to read as follows:

Section 5. At its session held on the second Tuesday in August 2 as aforesaid, the board of education of every district and inde3 pendent district, except the independent district of Wheeling, 4 shall, if a majority of the ballots cast upon the question of lay5 ing a levy in the district. or independent district as 6 provided in chapter forty-five of the code have printed 7 or written thereon "For school levy," ascertain the con8 dition of the fiscal affairs of the district and make up an 9 itemized statement thereof distinguishing between elementary 10 and high schools and the various funds hereinafter pro11 vided for each, which statement shall set forth in 12 detail:

13 First-The separate amounts due the various funds of 14 the district, and the amounts that will become due and

15 collectible during the current fiscal year except from the levy of 16 taxes to be made for the year.

17

Second-The debts and demands owed by the district, 18 and the debts and demands that will become due and payable dur19 ing the current fiscal year, including interest on any indebtedness, 20 funded, bonded or otherwise.

21 Third-All other expenditures

other expenditures under the several heads. 22 of expenditures, to be made and payable out of the levy 23 of the district for the current fiscal year, with proper al24 lowances for delinquent taxes, exonerations and contingen25 cies. Said statement shall also set forth the separate 26 amount necessary to be raised for each fund by the levy 27 of taxes for the current fiscal year, the proposed rate of 28 such levy in in cents on each one hundred dollars assessed 29 valuation of the taxable property in the district for each 30 of such funds, and the separate and aggregate amounts 31 of the assessed valuation of real estate, personal property, 32 and public utility property assessed by the the board of. 33 public works. A copy of such statement duly certified by the 34 secretary of the board shall immediately be forwarded to the state 35 tax commissioner, and said statement shall, before the next meet36 ing of the board, be published once in two newspapers of opposite 37 politics in the county, if there be two such newspapers of general 38 circulation in the county. If there be but one newspaper published 39 in the county, the publication shall be made therein. The session. 40 shall then stand adjourned until the fourth Tuesday in August, at 41 which time it shall re-convene and proceed in all respects as pro42 vided in section two. After having entered the statement as finally 43 approved in its book of record or proceedings, the board shall 44 thereupon levy as many cents on each one hundred dollars assessed 45 valuation of the taxable property in the district, according to the 46 last assessment thereof, as will produce the amounts shown by the 47 statement approved to be necessary as follows:

48

For Elementary School Purposes.

49 (a) For maintenance fund purposes, for defraying the main50 tenance expenses for a fiscal school year, a levy not to exceed fifteen 51 cents.

52 (b) For teachers' fund purposes, a levy not to exceed forty 53 cents, for the purpose of maintaining the schools of the district

54 for a minimum term, or for a longer term where the same has been 55 extended by or according to law. In case, however, the levy here56 under, including the supplemental apportionment of the general 57 school fund hereinafter provided, will not produce a sufficient fund 58 to pay minimum salaries to a sufficient number of teachers for all 59 the schools of the district for the minimum term it shall be the 60 duty of the board of education to lay an additional levy to make up 61 the deficiency in the teachers' fund.

62 (c) In any district or independent district where the term of 63 school has been, or shall hereafter be, extended for a longer period 64 than the minimum term by a majority of the votes cast at an elec65 tion therein as provided by law, and the maximum rate of levy 66 hereinbefore provided for maintenance building fund purposes and 67 teachers' fund purposes will not provide sufficient funds to defray 68 the expenses of the term provided by such election, the board of 69 education shall lay a levy sufficiently high to provide the funds 70 necessary to conduct the schools in such district for the term pro71 vided by such election, and such levy shall be separated into, and 72 designated as, maintenance fund levy, and teachers' fund 73 levy. The term of school fixed by such election shall continue from 74 year to year so long as a majority of the votes cast at the election 75 at which the question of "school levy" is submitted, be in favor of 76 such "school levy," or until the term so fixed shall be changed by 77 a majority vote of the people in such district.

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(d) If the majority of the taxpayers of a sub-district within 79 an incorporated municipality, the boundaries of which sub-district 80 are, or shall be made, co-extensive with the boundaries of such 81 municipality, file with the board of education of the district in 82 which such sub-district is a part, at their meeting on the second 83 Tuesday in August, a petition praying for an extension of the 84 school term therein for a given number of months, the board shall 85 extend the term of such school for the number of months, prayed 86 for in such petition, and shall lay levies sufficiently high on 87 each one hundred dollars' assessed valuation of the taxable property 88 in such sub-district according to the last assessment thereof, for 89 such extension, which levies shall be separated into and designated 90 as mainteance building fund levy and a sub-district teachers' fund 91 levy. Provided, however, that any such petition properly filed 92 with the secretary, shall authorize said board of education to 93 lay such levies, at any regular levy term within four years

94 thereafter, unless the same be rescinded by a similar petition 95 requesting that the same be revoked.

96 97

For High School Purposes.

For high school purposes, including junior high schools, and for 98 the purpose of paying the tuition of high school pupils in districts 99 which do not have regularly established high schools, under such 100 regulations as are prescribed by law, the said board shall levy a 101 rate sufficiently high to defray the expenses for such high school 102 purposes for the current fiscal year. This levy, other than for

103 paying high school tuition shall be divided into maintenance 104 fund purposes and teacher's fund purposes.

105 106

For New Building and Improvement Fund Purposes.

For new building and improvement fund purposes, for the pur107 chase of land and for the purpose of erecting and equipping 108 buildings for elementary and high school purposes, for the pur109 chase of furniture and apparatus, for rent and permanent 110 improvements of old buildings, a levy not to exceed twenty cents. 111 Where, however, an exigency exists for additional housing, and 112 the levy herein provided is not sufficient to provide the necessary 113 funds an additional levy hereunder may be laid not to exceed 114 twenty cents, but the levy shall not be made until the grounds 115 showing the emergency shall be fully set out in an order made 116 and entered of record by the board of education and then sub117 mitted to and approved in writing by the state superintendent of 118 of free schools, and the state tax commissioner.

The General School Fund.

Sec. 7. The proceeds of the capitation tax, the income of the 2 school fund. the net proceeds of all forfeitures and fines which 3 accrued to the state during the previous year and all moneys aris4 ing from the sources named in section four of article twelve of the 5 constitution heretofore going to the "school fund" but as now 6 amended going to the "general school fund," all interest on pub7 lic moneys received from state depositories, state license tax on 8 marriage, state tax on forfeitures, state tax on state licenses except 9 motor vehicles and state licenses paid direct to the state auditor 10 and secretary of state, and all funds from any source paid into the 11 treasury for school purposes and not otherwise appropriated, 12 shall be set apart for the support of free schools, as a separate fund 13 to be called "the general school fund."

14 Such funds shall be used for the following purposes in the order 15 enumerated, preference being given likewise:

16 First-To pay the salary of the state superintendent of free 17 schools his necessary traveling expenses not to exceed five hundred 18 dollars, the contingent and other expenses of his office, and the 19 salaries of county superintendents.

20 Second-To supplement the teachers' fund of elementary schools 21 in districts where the maximum levy for teachers' fund purposes 22 will not provide sufficient funds to pay the minimum salaries to a 23 sufficient number of teachers for all the first eight grades of the 24 public schools.

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Third-To supplement the maintenance fund of elementary 26 schools in districts where the maximum levy will not provide suffi27 cient funds to pay the actual maintenance expenditures for the 28 minimum term.

29 Fourth-To supplement the elementary teachers' fund to an 30 amount equal to the amount accruing from any additional levy in ex31 cess of forty cents on the one hundred dollars, which levy has been 32 fixed according to law and which is for the purpose of augmenting 33 teachers' salaries and for the employment of district supervisors. 34 Provided, that no district shall benefit or be given aid hereunder 35 for the payment of teachers' salaries in excess of the minimum sal36 aries increased by ten per cent, for the minimum term as fixed by 37 general law, and one hundred and fifty dollars per month for dis38 trict supervision.

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Fifth-To pay state aid to high schools under such regulations 40 as are provided by law.

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Sixth-To aid school districts (not independent districts) which 42 maintain standardized schools under such regulations as are pre43 scribed by law.

44

Seventh-Any balance remaining in said general school fund. 45 in any fiscal year shall be distributed to the various school districts 46 and independent school districts of the state on a basis of the 47 enumerated youth of school age.

48 It shall be the duty of the 49 the twentieth day of July in 50 the amount of the

auditor, on or before each year, to ascertain general school fund for distribution, 51 after first deducting the aggregate salary of the state. schools, his necessary traveling exfive hundred dollars, the

52 superintendent of free 53 penses not to exceed

contin