Dear Representative Ehlmann:
This opinion letter is in response to your question asking:
Does the phrase ". . . for the year next preceding the computation . . ." in Conference Committee Substitute for House Committee Substitute for Senate Committee Substitute for Senate Bill No. 431, 84th General Assembly, Second Regular Session (1988) [hereinafter referred to as "Senate Bill No. 431"] refer to the computation made by the county salary commission when determining the percentage or to the computation made by the payroll clerk when applying the percentage to the schedules to determine the salary of each county official?
In setting the compensation of county officials, the statutes frequently provide for a part of the compensation to be based on the assessed valuation of the county. As an example, Section
Assessed Valuation Salary
Less than $ 25,000,000 $15,000 25,000,001 to 50,000,000 15,500 50,000,001 to 75,000,000 16,000 75,000,001 to 100,000,000 16,500 100,000,001 to 125,000,000 17,000
* * *
In determining which year's assessed valuation applies to computing the compensation of the county commissioner, Section
Section
Continuing with the foregoing example of a county commissioner, the assessed valuation of the county in the year preceding the meeting of the county salary commission may have been $74,950,000 (1987 assessed valuation) such that a part of the compensation of a county commissioner would be based on the line in the schedule showing $16,000. (Section
While the statutes governing compensation rely on a "computation" to be performed, nowhere in any of the relevant statutes does it plainly state which computation by which official is controlling. Determining the "computation" to which the statutes refer is therefore important because if the year is fixed by the county salary commission's computation, compensation does not change between county salary commission meetings. However, if compensation is determined by computation by the payroll clerk, compensation of county officials varies according to fluctuating assessments for counties from year to year.
A primary rule of statutory construction is to ascertain the intent of the legislature from the language used, to give effect to that intent if possible, and to consider words in the statute in their plain and ordinary meaning. Metro AutoAuction v. Director of Revenue,
It is the opinion of this office that the phrase "for the year next preceding the computation" in Conference Committee Substitute for House Committee Substitute for Senate Committee Substitute for Senate Bill No. 431, 84th General Assembly, Second Regular Session (1988) refers to the computation made by the county salary commission. In the foregoing example involving the compensation of the county commissioner, the 1989 compensation of the county commissioner would be based on the 1987 assessed valuation of the $74,950,000.
Very truly yours,
WILLIAM L. WEBSTER Attorney General
