| |
|
(a)
|
It is the purpose of this article to provide for the fair
distribution of costs for county development by authorizing
the assessment and collection of fees to offset the cost
of commercial and residential development within affected
counties. |
|
|
|
(b)
|
The Legislature hereby makes the following findings: |
|
|
(1) |
The
residents, taxpayers and users of county facilities and
services, in affected counties, have contributed significant
funds in the form of taxes and user charges toward the
cost of existing county facilities and services, which
represent a substantial and incalculable investment; |
|
|
(2) |
Affected
counties in West Virginia are experiencing an increased
demand for development which is causing strain on tax
revenues and user charges at existing levels and impairing
the ability of taxpayers, residents and users to bear
the cost of increased demand for county facilities and
services. In some instances, county borrowing has been
required to meet the demand; |
|
|
(3) |
Equitable
considerations require that future residents and users
of existing county facilities and services contribute
toward the investment already made in those facilities
and services; |
|
|
(4) |
Sound fiscal policy in the efficient administration of
county government requires that the imposition of taxes
and user charges be commensurate to the actual yearly
cost of county facilities and services; |
|
|
(5) |
Accumulations
of large financial reserves for future capital expenditures
unjustly exact unneeded current funds from taxpayers and
users; and |
|
|
(6) |
County
borrowing unnecessarily increases the cost of government
by the amount of debt service and should be avoided unless
considered absolutely necessary to meet an existing public
need. |
