§7-7-3 Classification of counties for purpose of determining compensation of elected county officials.
§7-7-3. Classification of counties for purpose of determining compensation of elected county officials.
(a) For the purpose of determining the compensation of elected county officials, the counties of the state of West Virginia are hereby grouped into seven classes based on their assessed valuation of property, all classes. These seven classes and the minimum and maximum valuation of property, all classes, established to determine the classification of each county are as follows:
Minimum AssessedMaximum Assessed
Valuation of PropertyValuation of Property
ClassAll ClassesAll Classes
Class I$600,000,000No Limit
Class II$450,000,000$599,999,999
Class III$200,000,000$449,999,999
Class IV$100,000,000$199,999,999
Class V$ 50,000,000$ 99,999,999
Class VI$ 15,000,000$ 49,999,999
Class VII$ 0$ 14,999,999
The assessed valuation of property, all classes, that shall be used as the base to determine the class of a county shall be the assessed valuation of property, all classes, of the county as certified by the county assessor, state auditor and county clerk prior to the twenty-ninth day of March, one thousand nine hundred seventy-two.
Prior to the twenty-ninth day of March, one thousand nine hundred seventy-four, and each second year thereafter, the county court [county commission] of each county shall determine if the assessed valuation of property, all classes, of the county, as certified by the county assessor, state auditor and county clerk, is within the minimum and maximum limits of a class above or below the class in which the county then is. If the county court so determines, it shall record the new classification of the county with the state auditor and state tax commissioner and record its action on its county court [county commission] record.
The classification of each county shall be subject to review by the state tax commissioner. He shall determine if the classification of each county is correct based on the final assessed valuation of property, all classes, certified to him by the county assessor, state auditor and county clerk. If he finds that a county is incorrectly classified, he shall notify the county court [county commission] of that county promptly of his finding and in any case shall notify the county court prior to the thirtieth day of June of that current fiscal year. Any county court [county commission] so notified shall correct its classification immediately and make any necessary corrections in the salaries of its elected county officials for the next fiscal year. Nothing in this section shall be construed as authorizing an increase in compensation except at such time as the affected county officer begins a new term of office.
(b) Effective the first day of July, one thousand nine hundred ninety-six, and thereafter, for the purpose of determining the compensation of elected county officials, the counties of the state of West Virginia will be grouped into ten classes based on their assessed valuation of property, all classes. These ten classes and the minimum and maximum valuation of property, all classes, established to determine the classification of each county are as follows:
Minimum AssessedMaximum Assessed
Valuation of PropertyValuation of Property
ClassAll ClassesAll Classes
Class I $ 2,000,000,000 No Limit
Class II $ 1,500,000,000 $ 1,999,999,999
Class III $ 1,000,000,000 $ 1,499,999,999
Class IV $ 700,000,000 $ 999,999,999
Class V $ 600,000,000 $ 699,999,999
Class VI $ 500,000,000 $ 599,999,999
Class VII $ 400,000,000 $ 499,999,999
Class VIII $ 300,000,000 $ 399,999,999
Class IX $ 200,000,000 $ 299,999,999
Class X $ -0- $ 199,999,999
The assessed valuation of property, all classes, that shall be used as the base to determine the class of a county shall be the assessed valuation of property, all classes, of the county as certified by the county assessor, state auditor and county clerk prior to the twenty-ninth day of March, one thousand nine hundred ninety-six.
Prior to the twenty-ninth day of March, one thousand nine hundred ninety-eight, and each second year thereafter, the county commission of each county, shall determine if the assessed valuation of property, all classes, of the county, as certified by the county assessor, state auditor and county clerk is within the minimum and maximum limits of a class above or below the class in which the county then is. If the county commission so determines, it shall record the new classification of the county with the state auditor and state tax commissioner and record its action on its county commission record.
The classification of each county shall be subject to review by the state tax commissioner. He shall determine if the classification of each county is correct based on the final assessed valuation of property, all classes, certified to him by the county assessor, state auditor and county clerk. If he finds that a county is incorrectly classified, he shall notify the county commission of that county promptly of his finding and in any case shall notify the county prior to the thirtieth day of June of that current fiscal year. Any county commission so notified shall correct its classification immediately and make any necessary corrections in the salaries of its elected county officials for the next fiscal year.
Notwithstanding the provisions of this article, whenever any other provision of this code refers to classifications of counties for purposes of imposing any right, duty or responsibility, the classification system set forth in subsection (a) of this section shall be utilized for determining the classification of a particular county.