Oklahoma 2022 Regular Session

Oklahoma House Bill HB2092 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	HB2092 HFLR Page 1
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	3	+	Req. No. 7232 Page 1 1
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29		-	HOUSE OF REPRESENTATIVES - FLOOR VERSION
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31	28		STATE OF OKLAHOMA
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33	30		1st Session of the 58th Legislature (2021)
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35	32		HOUSE BILL 2092 By: Sims
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41	38		AS INTRODUCED
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43	40		An Act relating to counties and county officers;
44	41		creating the Oklahoma Natural Disaster Mitigation and
45	42		Recovery Act; permitting counties to initiate
46	43		creation of districts; directing resolution be
47	44		submitted to the registered voters of the county;
48	45		conferring powers; describing territory of a
49	46		district; creating Trust Authority; providing for
50	47		management and budgetary oversight; developing
51	48		administrative policies and procedures; requiring
52	49		county to pay for election; providing for notice of
53	50		election; stating question to be placed on ballot;
54	51		describing eligible voters; providing for conduct of
55	52		election subject to general or special election laws;
56	53		declaring establishment of district upon majority
57	54		vote; providing for levy of annual assessment on
58	55		certain property based on assessed value and
59	56		specifying purposes thereof; eliminating assessment
60	57		automatically after certain time; prohibiting
61	58		assessment to be used in e xchange for appropriations;
62	59		providing exception; providing minimum amount of
63	60		assessment be used for certain purpose in certain
64	61		rural counties; specifying certain permitted
65	62		improvements made by rural counties; providing for a
66	63		lien against property if assess ment is unpaid;
67	64		stating priority of lien; directing specified
68	65		accounting procedures by certain county officers;
69	66		directing certain costs be paid from the proceeds of
70	67		the district; requiring interest to be charged on
71	68		delinquent assessment; permitting dissolu tion of a
72	69		district upon certain majority vote; authorizing
73	70		certain cooperative agreements with tribal entities;
74	71		requiring certain quarterly reports; amending 68 O.S.
75	72		2011, Section 2915, which relates to statement to
	73	+	taxpayers; adding information to be incl uded on
	74	+	certain statement; providing for codification ;
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77		-	HB2092 HFLR Page 2
78		-	BOLD FACE denotes Committee Amendments. 1
	76	+	Req. No. 7232 Page 2 1
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103		-	taxpayers; adding information to be included on
104		-	certain statement; providing for codification ;
105	101		providing an effective date; and declaring an
106	102		emergency.
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111	107		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
112	108		SECTION 1. NEW LAW A new section of law to be codified
113	109		in the Oklahoma Statutes as Section 501.1 of Title 19, unless there
114	110		is created a duplication in numbering, reads as follows:
115	111		This act shall be known and may be cited as the "Oklahoma
116	112		Natural Disaster Mitigation and Recovery Act".
117	113		SECTION 2. NEW LAW A new section of law to be codified
118	114		in the Oklahoma Statutes as Section 501.2 of Title 19, unless there
119	115		is created a duplication in numbering, reads as follows:
120	116		The governing body of a county may initiate the creation of a
121	117		Natural Disaster Mitigation and Recovery District by the adoption of
122	118		a resolution calling for the question to be placed before the
123	119		registered voters of the county of whether to organize a Natural
124	120		Disaster Mitigation and Recovery District. The resolution shall be
125	121		submitted to registered voters of the county at a countywide special
126	122		or general election. When a district is organized, it shall have
127	123		the powers conferred by the Oklahoma Natural Disaster Mitigation and
128	124		Recovery Act.
	125	+	SECTION 3. NEW LAW A new sect ion of law to be codified
	126	+	in the Oklahoma Statutes as Section 501.3 of Title 19, unless there
	127	+	is created a duplication in numbering, reads as follows:
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130		-	HB2092 HFLR Page 3
131		-	BOLD FACE denotes Committee Amendments. 1
	129	+	Req. No. 7232 Page 3 1
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156		-	SECTION 3. NEW LAW A new section of law to be codified
157		-	in the Oklahoma Statutes as Section 501.3 of Title 19, unless there
158		-	is created a duplication in numbering, reads as follows:
159	154		A. A Natural Disaster Mitigation and Recovery District shall
160	155		include all territory located within the c ounty.
161	156		B. To administer the Natural Disaster Mitigation and Recovery
162	157		District, a Natural Disaster Mitigation and Recovery Trust Authority
163	158		shall be created to be responsible for the administration,
164	159		determination of projects and programs to be funded, to cr eate,
165	160		amend and oversee the budget and to approve the expenditures of the
166	161		collected assessment. The Authority shall have seven (7 ) trustees
167	162		which shall include the three members of the board of county
168	163		commissioners, the m ayor or other elected officials fr om three
169	164		municipalities within the county selected by the b oard of county
170	165		commissioners and one member at large selected by the b oard of
171	166		county commissioners. Operational management of the Natural
172	167		Disaster Mitigation and Recovery District as it pertains t o the
173	168		approval of any capital improvements constructed and any short -term
174	169		and long-term capital acquisitions and other expenditures as
175	170		provided in paragraphs 1 through 13 of subsection C of Section 6 of
176	171		this act shall be vested within the Natural Disaster Mitigation and
177	172		Recovery Trust Authority.
178	173		C. Budgetary oversight, prioritization of capital and
179	174		noncapital projects funded and the development of the necessary
	175	+	administrative policies and procedures shall be vested within the
	176	+	Natural Disaster Mitigation an d Recovery Trust Authority .
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181		-	HB2092 HFLR Page 4
182		-	BOLD FACE denotes Committee Amendments. 1
	178	+	Req. No. 7232 Page 4 1
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207		-	administrative policies and procedures shall be vested within the
208		-	Natural Disaster Mitigation and Recovery Trust Authority .
209	203		SECTION 4. NEW LAW A new section of law to be codified
210	204		in the Oklahoma Statutes as Section 501.4 of Title 19, unless there
211	205		is created a duplication in numbering, reads as follows:
212	206		A. The costs of an elec tion to establish a district shall be
213	207		paid by the county as determined by the county elect ion board
214	208		conducting the countywide special or general election.
215	209		B. The election to determine whether a district shall be
216	210		established, and the notice thereof, shall be conducted in the same
217	211		manner as other county questions which are submitted to the
218	212		electorate of the county. The notice shall require the registered
219	213		voters of the county to cast ballots which contain the words:
220	214		1. "Natural Disaster Mitigation and Recov ery District - Yes";
221	215		and
222	216		2. "Natural Disaster Mitigation and Recovery District - No",
223	217		or words equivalent thereto.
224	218		All residents of the county who are qualified electors shall be
225	219		qualified to vote on the proposition. The district election shall
226	220		be conducted in accordance with the general or special election laws
227	221		of the state, and the regular election officials shall be in charge
228	222		at the usual polling place of each regular precinct, or part of a
229	223		precinct, which shall include lands within the boundaries of the
230	224		county.
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232		-	HB2092 HFLR Page 5
233		-	BOLD FACE denotes Committee Amendments. 1
	226	+	Req. No. 7232 Page 5 1
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258	251		SECTION 5. NEW LAW A new section of law to be codified
259	252		in the Oklahoma Statutes as Section 501.5 of Title 19, unless there
260	253		is created a duplication in numbering, reads as follows:
261	254		If the certified election results show that greater than sixty
262	255		percent (60%) of all the votes cast are "Natural Disaster Mitigation
263	256		and Recovery District - Yes", the governing body of the county
264	257		shall, by adoption of a resolution, declare the hazard mitigation
265	258		assessment district established. Any resolution establishing a
266	259		district shall be filed in the office of the county clerk in the
267	260		county where the election was held.
268	261		SECTION 6. NEW LAW A new section of law to be codified
269	262		in the Oklahoma Statutes as Section 501. 6 of Title 19, unless there
270	263		is created a duplication in numbering, reads as follows:
271	264		A. There shall be levied an annual assessment no greater than
272	265		two (2) mills on the dollar of assessed value on the types of
273	266		property in the district as provided in paragraphs 1 , 2 and 3 of
274	267		subsection A of Section 2803 of Title 68 of the Oklahoma Statutes.
275	268		B. The annual assessment provided in subsection A of this
276	269		section shall not apply to real property zoned for agricultural land
277	270		use, livestock utilized in support of the famil y and personal
278	271		property owned by for -profit agricultural business entities. A
279	272		property that is exempt from the assessment at the time when the
280	273		voters approve the assessment shall remain exempt even if the
281	274		property is rezoned to a nonexempt category at a l ater time.
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283		-	HB2092 HFLR Page 6
284		-	BOLD FACE denotes Committee Amendments. 1
	276	+	Req. No. 7232 Page 6 1
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309	301		Government-owned and nonprofit properties shall be exempt from the
310	302		annual assessment. Properties located within a tax increment
311	303		financing district shall be subject to the assessment.
312	304		C. The proceeds of the assessments shall be used for the sh ort-
313	305		term and long-term capital acquisitions and capital improvements of
314	306		the Natural Disaster Mitigation and Recovery District, as well as
315	307		expenses related to any of the following, or combination of the
316	308		following, purposes:
317	309		1. Planning, designing, installi ng, constructing, operating and
318	310		maintaining natural disaster mitigation capital improvements;
319	311		2. Creating a fund balance equal to ten percent (10%) of the
320	312		amount of assessment collected annually to be used by the county
321	313		where the district is located or an y municipality located within the
322	314		district for matching any funding requirements by the state or
323	315		federal government in order to qualify and to receive state or
324	316		federal government disaster relief funds;
325	317		3. Purchasing and maintaining equipment and vehicles required
326	318		to implement projects in a FEMA -approved hazard mitigation plan;
327	319		4. Providing funds in support of efforts to acquire and
328	320		demolish or relocate, if technically feasible, or elevate structures
329	321		located in areas prone to flooding , including expenses t o ensure
330	322		that people whose real property is acquired using federal funds, or
331	323		who move as a result of projects receiving funds, will be treated
332	324		fairly and equitably, pursuant to the Uniform Relocation Assistance
333	325
334		-	HB2092 HFLR Page 7
335		-	BOLD FACE denotes Committee Amendments. 1
	326	+	Req. No. 7232 Page 7 1
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360	351		and Real Property Acquisition Policies Act of 1970, Sections 4601
361	352		through 4655 of Title 42 of the United States Code , and receive
362	353		assistance in moving from the property they occupy;
363	354		5. Providing funding to county health departments for the
364	355		creation of and implementation of public health natural disaster
365	356		mitigation plans;
366	357		6. Funding for studies, evaluations, consulting services and
367	358		professional services related directly or indirectly to pu rposes in
368	359		paragraphs 1 through 5 of this subsection;
369	360		7. Providing and receiving natural disaster mitigation
370	361		training;
371	362		8. Providing administrative costs not to exceed five percent
372	363		(5%) of the total amount of assessment collected annually for the
373	364		administration of the natural disaster mitigation plan;
374	365		9. Providing for costs incurred by the county for including
375	366		hazard mitigation assessment information in the tax statement as
376	367		provided in subsection B of Section 2915 of Title 68 of the Oklahoma
377	368		Statutes;
378	369		10. Providing any funds required as a deductible on the
379	370		municipal and county property insurance policies that cover any
380	371		property, buildings, facilities, equipment, vehicles and materials
381	372		located within the district damaged or destroyed as a result of the
382	373		hazard for which an insurance claim is filed. For purposes of this
383	374		subsection, "hazard" shall mean a condition with the potential
384	375
385		-	HB2092 HFLR Page 8
386		-	BOLD FACE denotes Committee Amendments. 1
	376	+	Req. No. 7232 Page 8 1
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411	401		threat or actual loss or harm to humans, property, the community or
412	402		environment that is naturally occurring or a human -induced disaster
413	403		or event which poses or results in great risk or danger or damage;
414	404		11. Providing for any required matchin g funds in order to
415	405		receive hazard mitigation grants from the state or federal
416	406		government or any private sector or nonprofit organization provided
417	407		grant funds;
418	408		12. Providing natural mitigation and recovery funding to public
419	409		authorities and trusts which ar e responsible for the management,
420	410		operation, construction, maintenance and preservation of public
421	411		property; and
422	412		13. Providing funds for any cleanup, demolition, debris removal
423	413		and hazardous material removal following any hazard.
424	414		D. The establishment of t he assessment shall terminate five (5)
425	415		years after the passage by the voters of the county unless renewed
426	416		by the voters of the county.
427	417		SECTION 7. NEW LAW A new section of law to be codified
428	418		in the Oklahoma Statutes as Section 501.7 of Title 19, unless there
429	419		is created a duplication in numbering, reads as follows:
430	420		No portion of annual assessment shall be used to supplant or be
431	421		used in exchange for any current appropriations dedicated for and
432	422		expended for natural disaster mitigation or recovery expenditures.
433	423		The annual assessment shall only be used in addition to or to
434	424		supplement current appropriations and expenditures for natural
435	425
436		-	HB2092 HFLR Page 9
437		-	BOLD FACE denotes Committee Amendments. 1
	426	+	Req. No. 7232 Page 9 1
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462	451		disaster mitigation or disaster recovery. The prohibition provided
463	452		in this subsection shall not apply to f ederal Community Development
464	453		Block Grant (CDBG) funding which a county or municipality is using
465	454		for natural disaster mitigation or disaster recovery. In those
466	455		cases, the annual assessment shall be used to replace any CDBG
467	456		funding which has been dir ected towards natural disaster mitigation,
468	457		recovery expenditures or both natural disaster mitigation and
469	458		recovery expenditures.
470	459		SECTION 8. NEW LAW A new section of law to be codified
471	460		in the Oklahoma Statutes as Section 501.8 of Title 19, unless there
472	461		is created a duplication in numbering, reads as follows:
473	462		In counties determined by the most recent Federal Decennial
474	463		Census to be completely or mostly rural, no less than forty percent
475	464		(40%) of the annual assessment collected in the county shal l be used
476	465		for mitigation improvements, disaster recovery or both mitigation
477	466		improvements and disaster recovery impacting agricultural property.
478	467		Improvements made by rural counties under this section may also
479	468		be used to develop and implement communication i nfrastructure,
480	469		including, but not limited to, broadband and fiber to provide
481	470		emergency communications, warnings, advisories and other public
482	471		safety and health services.
483	472		SECTION 9. NEW LAW A new section of law to be codified
484	473		in the Oklahoma Statutes as Section 501. 9 of Title 19, unless there
485	474		is created a duplication in numbering, reads as follows:
486	475
487		-	HB2092 HFLR Page 10
488		-	BOLD FACE denotes Committee Amendments. 1
	476	+	Req. No. 7232 Page 10 1
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513	501		Every assessment levied under the authority of the Natural
514	502		Disaster Mitigation and Recovery Trust Authority shall be a lien
515	503		against the tract of land on which it has been levied, until paid,
516	504		and the lien shall be coequal with the lien of ad valorem and other
517	505		taxes, including special assessments, and prior and superior to all
518	506		other liens, and the assessment shall draw interest and shall be
519	507		collected in the same manner as ad valorem taxes.
520	508		SECTION 10. NEW LAW A new section of law to be codified
521	509		in the Oklahoma Statutes as Section 501. 10 of Title 19, unless there
522	510		is created a duplication in numbering, reads as follows:
523	511		The county assessor shall compute and enter , in respective
524	512		columns of the tax rolls , the respective sums in dollars and cents
525	513		to be paid on each piece of property therein enumerated. The county
526	514		clerk shall certify to the county treasurer in the county where t he
527	515		district, or any part thereof, is located the amount of assessment
528	516		in each fund levied upon each tract. The county treasurer shall
529	517		enter the amount of each in separate columns of the tax list of the
530	518		county. The assessments shall be collected by the co unty treasurer
531	519		at the same time and in the same manner as all other taxes are
532	520		collected in this state. Costs associated with the collection of
533	521		the assessments incurred by the county treasurer shall be paid from
534	522		the proceeds of the district. If any assessment becomes delinquent,
535	523		it shall draw interest as a penalty after delinquency at the rate of
536	524		eighteen percent (18%) per annum. All assessments and penalties
537	525
538		-	HB2092 HFLR Page 11
539		-	BOLD FACE denotes Committee Amendments. 1
	526	+	Req. No. 7232 Page 11 1
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564	551		collected or received from the Oklahoma Natural Disaster Mitigation
565	552		and Recovery Act shall be paid to the county treasurer.
566	553		SECTION 11. NEW LAW A new section of law to be codified
567	554		in the Oklahoma Statutes as Section 501. 11 of Title 19, unless there
568	555		is created a duplication in numbering, reads as follows:
569	556		A district may be dissol ved by a majority vote of the registered
570	557		voters at an election called for that purpose by the governing body
571	558		of the county.
572	559		SECTION 12. NEW LAW A new section of law to be codified
573	560		in the Oklahoma Statutes as Section 501.12 of Title 19, unless there
574	561		is created a duplication in numbering, reads as follows:
575	562		The governing body of the county is authorized to negotiate and
576	563		enter into intergovernmental cooperative agreements on behalf of the
577	564		district with a federally recognized Indian tribal government within
578	565		this state, owner of restricted property, beneficiaries of trust
579	566		property and the federal Bureau of Indian Affairs to address
580	567		payments in lieu of assessments and other issues of mutual interest.
581	568		SECTION 13. NEW LAW A new section of law to be codified
582	569		in the Oklahoma Statutes as Section 501.13 of Title 19, unless there
583	570		is created a duplication in numbering, reads as follows:
584	571		The governing body of the county shall prepare, present and file
585	572		quarterly reports on the act ivities of the Natural Disaster
586	573		Mitigation and Recovery District. The reports shall include, but
587	574		shall not be limited to , the current receipts, the current
588	575
589		-	HB2092 HFLR Page 12
590		-	BOLD FACE denotes Committee Amendments. 1
	576	+	Req. No. 7232 Page 12 1
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606	592		17
607	593		18
608	594		19
609	595		20
610	596		21
611	597		22
612	598		23
613	599		24
614	600
615	601		expenditures, the projects funded, the projects to be funded in the
616	602		next quarter, and any other inf ormation regarding the activities and
617	603		actions taken.
618	604		SECTION 14. AMENDATORY 68 O.S. 2011, Section 2915, is
619	605		amended to read as follows:
620	606		Section 2915. A. It shall be the duty of every person subject
621	607		to taxation under the Ad Valorem T ax Code, Section 2801 et seq. of
622	608		this title, to attend the treasurer's office and pay taxes, and if
623	609		any person neglects to attend and pay taxes until after they have
624	610		become delinquent, the treasurer shall collect the same in the
625	611		manner provided by law. If any person owing taxes , removes from one
626	612		county to another in this state, the county treasurer shall forward
627	613		the tax claim to the treasurer of the county to which the person has
628	614		removed, and the taxes shall be collected by the county treasurer of
629	615		the latter place as other taxes and returned to the proper county,
630	616		less legal charges. The county treasurer may visit, in person or by
631	617		deputy, places other than the county seat for the purpose of
632	618		receiving taxes. Nothing herein shall be so construed as to preven t
633	619		an agent of any person subject to taxation from paying the taxes.
634	620		B. The county treasurer of each county shall, within thirty
635	621		(30) days after the tax rolls have been completed and delivered to
636	622		the office of the county treasurer by the county assessor, m ail to
637	623		each taxpayer at the taxpayer's last -known address a statement
638	624		showing separately the amount of all ad valorem taxes assessed
639	625
640		-	HB2092 HFLR Page 13
641		-	BOLD FACE denotes Committee Amendments. 1
	626	+	Req. No. 7232 Page 13 1
642	627		2
643	628		3
644	629		4
645	630		5
646	631		6
647	632		7
648	633		8
649	634		9
650	635		10
651	636		11
652	637		12
653	638		13
654	639		14
655	640		15
656	641		16
657	642		17
658	643		18
659	644		19
660	645		20
661	646		21
662	647		22
663	648		23
664	649		24
665	650
666	651		against the taxpayer's real and personal property for the current
667	652		year and, all delinquent taxes remaining unpaid thereon f or previous
668	653		years and, if applicable, any assessments levied on properties
669	654		within a Natural Disaster Mitigation and Recovery District pursuant
670	655		to Section 6 of this act. At the county treasurer' s option, in lieu
671	656		of regular mailing, the treasurer may instea d send the tax statement
672	657		to the taxpayer by electronic mail provided the taxpayer has
673	658		submitted a written request to receive such statements by electronic
674	659		mail instead of by regular mail. It is expressly provided, however,
675	660		that failure of any taxpayer to receive such statement, or failure
676	661		of the treasurer to so mail the same, shall not in any way extend
677	662		the date by which such taxes or assessments shall be due and payable
678	663		nor relieve the taxpayer or property owner of the duty and
679	664		responsibility of paying sa me as provided by law.
680	665		C. The statement required by this section shall contain an
681	666		explanation of how the ad valorem tax bill is calculated using
682	667		language so that a person of common understanding would know what is
683	668		intended. The statement shall also conta in an explanation of the
684	669		manner in which ad valorem taxes are apportioned between the county,
685	670		school district or other jurisdiction levying ad valorem taxes and
686	671		shall identify the apportionment of the taxes for the current year
687	672		on the subject property. Th e State Auditor and Inspector shall
688	673		promulgate rules necessary to implement the provisions of this
689	674		subsection.
690	675
691		-	HB2092 HFLR Page 14
692		-	BOLD FACE denotes Committee Amendments. 1
	676	+	Req. No. 7232 Page 14 1
693	677		2
694	678		3
695	679		4
696	680		5
697	681		6
698	682		7
699	683		8
700	684		9
701	685		10
702	686		11
703	687		12
704	688		13
705	689		14
706	690		15
707	691		16
708	692		17
709	693		18
710	694		19
711	695		20
712	696		21
713	697		22
714	698		23
715	699		24
716	700
717	701		D. It shall be the mandatory duty of the county treasurer to
718	702		request an appropriation for necessary postage and expense to defray
719	703		the cost of furnishing taxpayers the statement herein provided and
720	704		it shall be the mandatory duty of the board of county commissioners
721	705		and the county excise board to make such appropriation.
722	706		SECTION 15. This act shall become effective July 1, 2021 .
723	707		SECTION 16. It being immediately necessary for the preservation
724	708		of the public peace, health or safety, an emergency is hereby
725	709		declared to exist, by reason whereof this act shall take effect and
726	710		be in full force from and after its passage and app roval.
727	711
728		-	~~COMMITTEE REPORT BY:~~ ~~COMMITTEE ON COUNTY AND MUNICIPAL GOVERNMENT,~~
729		-	~~dated 02/22/2021 - DO PASS.~~
	712	+	58-1-7232 AMM 01/20/21
	713	+