Oklahoma 2022 Regular Session

Oklahoma House Bill HB2843 Compare Versions

Only one version of the bill is available at this time.

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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 58th Legislature (2021)
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32	32	HOUSE BILL 2843 By: Roberts (Sean)
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38	38	AS INTRODUCED
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40	40	An Act relating to cities and towns; amending 11 O.S.
41	41	2011, Section 21-109, as amended by Section 1,
42	42	Chapter 320, O.S.L. 2014 (11 O.S. Supp. 2020, Section
43	43	21-109), which relates to effect of annexation on
44	44	certain ordinances; modifying provisions related to
45	45	applicability of municipal sales or use tax
46	46	ordinances with respect to certain military
47	47	installations; and providing an effectiv e date.
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54	54	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
55	55	SECTION 1. AMENDATORY 11 O.S. 2011, Section 21 -109, as
56	56	amended by Section 1, Chapter 320, O.S.L. 2014 (11 O.S. Supp. 2020,
57	57	Section 21-109), is amended to r ead as follows:
58	58	Section 21-109. A. Tracts of land in excess of forty (40)
59	59	acres which are annexed to a municipality and used for industrial or
60	60	commercial purposes shall not be subject to ad valorem taxes at the
61	61	municipal rate. Tracts of annexed land in excess of five (5) acres
62	62	which are used by persons engaged in farming or ranching, and all
63	63	farm animals and livestock, and all agricultural implements and
64	64	machinery and household goods located on the land, shall not be
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91	91	subject to municipal taxes unless the municipality furnishes
92	92	services to these tracts as are ordinarily furnished to municipal
93	93	residents. Tracts of land with an area of width no greater than
94	94	three hundred twenty -six (326) feet at the widest point which are
95	95	annexed to a municipality shall not be subject to municipal taxes,
96	96	unless such tracts are annexed pursuant to paragraph 2 of subsection
97	97	A of Section 21-103 of this title. No land which is used for
98	98	agricultural purposes may be taken within the limits of a town and
99	99	taxed at a greater rate th an land which is adjacent to but outside
100	100	the town limits.
101	101	B. The On any annexation after July 1, 1998, the revenue and
102	102	taxation ordinances of any municipality and the licensing and
103	103	regulatory authority of any municipality shall not apply or extend
104	104	to any military installation located on federal property which has
105	105	been annexed in part or in whole by a municipality on or after July
106	106	1, 1998, except to the following extent . The sales, use and
107	107	occupancy tax ordinances of a municipality shall be applicable and
108	108	extend to the part or whole of the military installation on federal
109	109	property annexed on or after July 1, 1998, but the applicability of
110	110	such ordinances shall be limited to activities on the military
111	111	installation engaged in by the private sector involving t he sale of
112	112	goods and services taxable under the Oklahoma Sales Tax Code, the
113	113	storage, use or other consumption of tangible property taxable under
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140	140	the Oklahoma Use Tax Code, and the occupancy of hotel/motel rooms
141	141	for rent whether received in money or otherw ise.
142	142	SECTION 2. This act shall become effective November 1, 2021.
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144	144	58-1-7070 MAH 1/13/21