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STATE OF OKLAHOMA
1st Session of the 58th Legislature (2021)
SENATE BILL 189 By: Rader of the Senate
and
Sims of the House
AS INTRODUCED
An Act relating to counties and county offic ers;
creating the Oklahoma Hazard Mitigation Assess ment
District Act; permitting counties to initiate
creation of hazard mitigation assessment districts;
directing resolution be submitted to t he registered
voters of the county; conferring powers; describin g
territory of a hazard mitigation assessment distr ict;
creating Hazard Mitigation District Trust Authority;
providing for management and budgetary oversight;
developing administrative policie s and procedures;
requiring county to pay for election; providin g for
notice of election; stating question to be pl aced on
ballot; describing eligible voters; providing for
conduct of election subject to general or special
election laws; declaring establis hment of district
upon majority vote; authorizing creation of ce rtain
advisory board; providing for levy of annual
assessment on certain property based on assessed
value and specifying purposes thereof; eliminating
assessment automatically after certain ti me;
prohibiting assessment to be used in exchange for
appropriations; providing exception; providing
minimum amount of assessment be used for certain
purpose in certain rural counties; providing for a
lien against property if assessment is unpaid;
stating priority of lien; directing specified
accounting procedures by c ertain county officers;
directing certain costs be paid from the proceeds of
the district; requiring interest to be charged on
delinquent assessment; permitting dissolution of a
hazard mitigation assessment district upon certain
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majority vote; authorizing certain cooperative
agreements with tribal entities ; requiring certain
quarterly reports; amending 68 O.S. 2011, Section
2915, which relates to statement to taxpayers; adding
information to be included on certain statement;
providing for codification; prov iding an effective
date; and declaring an emergency .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.1 of Title 19, un less there
is created a duplication in numbering, r eads as follows:
This act shall be known and may be cited as the “Oklahoma Hazard
Mitigation Assessment District Act ”.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.2 of Title 19, unl ess there
is created a duplication in numbering, reads as follows:
The governing body of a county may initiate the creation of a
hazard mitigation ass essment district by the adoption of a
resolution calling for the question t o be placed before the
registered voters of the county of whether to organize a hazard
mitigation assessment district. The resolution shall be submitted
to registered voters of the county at a countywide special or
general election. W hen a district is or ganized, it shall have the
powers conferred by the Oklahoma Hazard Mitigation Assessment
District Act.
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SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.3 of Title 19, unless there
is created a duplication in numbering , reads as follows:
A. A hazard mitigation assessment district shall include all
territory located within the county.
B. To administer the hazard m itigation assessment district, a
Hazard Mitigation Dist rict Trust Authority shall be created to be
responsible for the administration, determination of projects and
programs to be funded, to create, amend and oversee the budget and
to approve the expenditu res of the collected assessment. The
Authority shall have seven (7) truste es which shall include the
three members of the board of county commissioners, the mayor or
other elected officials from three municipalities within the county
selected by the board of county commissioners and one member at
large selected by the board of c ounty commissioners. Operation al
management of the hazard mitigation assessment district as it
pertains to the approval of any capital improvements constructed and
any short-term and long-term capital acquisitions and other
expenditures as provided in par agraphs 1 through 13 of subsect ion C
of Section 7 of this act shall be vested within the Hazard
Mitigation Trust Authority.
C. Budgetary oversight, prioritization of capital and
noncapital projects funded and the development of the nec essary
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administrative policies and procedures shall be vested within the
Hazard Mitigation District Trust Authority.
SECTION 4. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.4 of Title 19, unles s there
is created a duplication in numbering, read s as follows:
A. The costs of an election to establish a hazard mitigation
assessment district shall be paid by the county as determined by the
county election board conducting the countywide special or g eneral
election.
B. The election to determine whet her a district shall be
established, and the notice thereof, shall be conducted in the same
manner as other county questions which are submitted to th e
electorate of the county. The notice shall require t he registered
voters of the county to cast ballots which contain the words:
1. “Hazard Mitigation Assessment District - Yes”; and
2. “Hazard Mitigation Assessment District - No”,
or words equivalent thereto. All residents of the county who are
qualified electors shall be qualified to vote on the proposi tion.
The hazard mitigation assessment district election shall be
conducted in accordance with the general or special election laws of
the state, and the regular election officials shall be in charge at
the usual polling pla ce of each regular precinct, or part of a
precinct, which shall include lands within the boundaries of the
county.
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SECTION 5. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.5 of Title 19, unless there
is created a duplication in numbering, reads as follows:
If the certified election results show that greater than sixty
percent (60%) of all the votes cast are “Hazard Mitigation
Assessment District - Yes”, the governing body of t he county shall,
by adoption of a resolution, decla re the hazard mitigation
assessment district established. Any resolution establishing a
hazard mitigation assessment district shall be filed in the o ffice
of the county clerk in the county where the elect ion was held.
SECTION 6. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.6 of Title 19, unless there
is created a duplication in numbering, r eads as follows:
The governing body of the county may e stablish a hazard
mitigation advisory board compose d of thirteen (13) citizens from
the municipalities and unincorporated areas of the county to make
reports and recommendations to the Hazard Mitigatio n Trust Authority
to advise the county governing body o n hazard mitigation and
disaster recovery expenditu res and projects. The governing body of
the county shall appoint the hazard mitigation advisory board
members for either one - or two-year terms.
SECTION 7. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Sec tion 501.7 of Title 19, unless there
is created a duplication in numbering, reads as follows:
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A. There shall be levied an annual assessment no greate r than
two (2) mills on the dollar of assessed value of the types of
property in the district as provided in paragraphs 1, 2 and 3 of
subsection A of Section 2803 of Title 68 of the Oklahoma Statutes.
B. The annual assessment provided in subsection A of this
section shall not apply to real property zoned for agricultural land
use, livestock utilized in suppor t of the family and personal
property owned by for -profit agricultural business entities. A
property that is exempt from the assessment at the time when the
voters approve the assessment shall remain exem pt even if the
property is rezoned to a nonexempt c ategory at a later time.
Government-owned and nonprofit properties shall be exempt from the
annual assessment. Properties located within a tax incr ement
financing district shall be subject to the assessm ent.
C. The proceeds of the assessments shall be u sed for the short-
term and long-term capital acquisitions and capital improvements of
the hazard mitigation assessment district, as well as expenses
related to any of the following, or combination of the f ollowing,
purposes:
1. Planning, designing, instal ling, constructing, operating and
maintaining hazard mitigation capital improvements;
2. Creating a fund balance equal to ten percent (10%) of the
amount of assessment collected annually to be used by the county
where the district is located or any munici pality located within the
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district for matching any funding requirements by the state or
federal government in order to qualify and to receive state or
federal government disaster relief funds;
3. Purchasing and maintaining equipment and vehicles required
to implement projects in a FEMA -approved hazard mitigation plan;
4. Providing funds in support of efforts to acquire and
demolish or relocate, if t echnically feasible, or elevate structures
located in areas prone to flooding including expenses to ensure that
people whose real property is acquired using federal funds, or who
move as a result of projects receiving funds, will be treated fairly
and equitably, pursuant to the Uniform Relocation Assistance an d
Real Property Acquisition Policies Act of 1970, Se ctions 4601
through 4655 of Title 42 of the United States Code, and receive
assistance in moving from the property they occupy;
5. Providing fundin g to county health departments for the
creation of and implementation of public health hazard mitigation
plans;
6. Funding for studies, evaluations, consulting services and
professional services related directly or indirectly to purposes in
paragraphs 1 through 5 of this subsection;
7. Providing and receiving hazard mitigation training;
8. Providing administr ative costs not to exceed five percent
(5%) of the total amount of assessment collected annually for the
administration of the hazard mitigation pla n;
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9. Providing for costs incurred by the county for in cluding
hazard mitigation assessment information in the tax statement as
provided in subsection B of Section 2915 of Title 68 of the Oklahoma
Statutes;
10. Providing any funds required as a deductibl e on the
municipal and county property insurance policie s that cover any
property, buildings, facilities, eq uipment, vehicles and materials
located within the district damaged or destroyed as a result of the
hazard for which an insurance claim is filed. F or purposes of this
section, “hazard” shall mean a condition with the potential threat
or actual loss or har m to humans, property, the community or
environment that is naturally occurring or a human -induced disaster
or event which poses or results in great risk or danger or damage;
11. Providing for any requir ed matching funds in order to
receive hazard mitigat ion grants from the state or federal
government or any private sector or nonprofit organization provided
grant funds;
12. Providing hazard mitigati on and disaster recovery funding
to public authorities a nd trusts which are responsible for the
management, operation, construction, maintenance and preservation of
public property; and
13. Providing funds for any cleanup, demolition, debris removal
and hazardous material removal following any hazard.
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D. The establishment of the hazard mitigation annual assess ment
shall terminate five (5) years after the passage by the voters of
the county unless renewed by the voters of the county.
SECTION 8. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.8 of Title 19, unless there
is created a duplication in numbering, reads as follows:
No portion of annual assessment shall be used to supplant or be
used in exchange for any current appropriations dedicated for and
expended for hazard mitigation or disaster recovery expenditures.
The annual assessment shall only be used in addition to or to
supplement current appropriations and expenditures for hazard
mitigation or disaster recovery. The prohibition provided in thi s
subsection shall not apply to federal Community De velopment Block
Grant (CDBG) funding which a county or municipality is using for
hazard mitigation or disaster recovery. In those cases, the annual
assessment shall be used to replace any CDBG funding wh ich has been
directed towards hazard mitigation, dis aster recovery expenditures
or both hazard mitigation and disaster recovery expenditures.
SECTION 9. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.9 of Title 19, unless there
is created a duplication in numbering, reads as follows:
In counties determined by the most recent Federal Decennial
Census to be completely or mostly rural, no less th an forty percent
(40%) of the annual assessment collect ed in the county shall be used
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for mitigation improv ements, disaster recovery or both mitigation
improvements and disaster recovery impacting agricultural property.
SECTION 10. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.10 of Title 19, unless t here
is created a duplication in numbering, reads as follows:
Every assessment levied under the authority of the Oklahoma
Hazard Mitigation Assessmen t District Act shall be a lien against
the tract of land on which it has been levied, until paid, and the
lien shall be coequal with the lien of ad valorem and other taxes
including special assessments, and prior and superior to all other
liens, and the assessment shall draw interest and shall be collected
in the same manner as ad valorem taxes.
SECTION 11. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.11 of Title 19, unless there
is created a duplication in numbering, reads as follows:
The county assessor shall compute and enter, in respective
columns of the tax rolls, the respective sums in dollars and cents
to be paid on each piece of property therein enumerated. The county
clerk shall certify to the county treasurer in the county where the
district, or any part thereof, is located the amount of ass essment
in each fund levied upon each tract. The county treasurer shall
enter the amount of each in separate columns of the tax list of the
county. The assessments shall be collected by the county trea surer
at the same time and in the same manner as all other taxes are
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collected in this state. Costs associated with the collection of
the assessments incurred by the county treasurer shall be paid fro m
the proceeds of the district. If any assessment beco mes delinquent,
it shall draw interest as a penalty a fter delinquency at the rate of
eighteen percent (18%) per annum. All assessments and penalties
collected or received from the Oklahoma Hazard Miti gation Assessment
District Act shall be paid to the cou nty treasurer.
SECTION 12. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.12 of Title 19, unless there
is created a duplication in numbering, reads as follows:
A hazard mitigation assessment distr ict may be dissolved by a
majority vote of the regist ered voters at an election called for
that purpose by the governing body of the county.
SECTION 13. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.13 of Title 19, unless there
is created a duplica tion in numbering, reads as follows:
The governing body of the county is authorized to negotiate and
enter into intergovernmental cooperative agreem ents on behalf of the
district with a federally recogni zed Indian tribal government within
this state, owner of restricted property, beneficiaries of trust
property and the federal Bureau of Indian Affairs to address
payments in lieu of assessments and oth er issues of mutual interest.
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SECTION 14. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.14 of Title 19, unless there
is created a duplication in numbering, reads as follows:
The governing body of the county sha ll prepare, present and file
quarterly reports on the activities of the haz ard mitigation
assessment district. The reports shall include, but shall not be
limited to, the current receipts, the current expenditures and the
projects funded, the projects to be funded in the next quarter, any
reports and recommendations received fro m the hazard mitigation
advisory board, and any other information regarding the activities
and actions taken.
SECTION 15. AMENDATORY 68 O.S. 2011, Section 2915, is
amended to read as follows:
Section 2915. A. It shall be the duty of every person subject
to taxation under the Ad Valorem Tax Code, Section 2801 et seq. of
this title, to attend the treasurer ’s office and pay taxes, and if
any person neglects to attend and pay t axes until after they have
become delinquent, the treasurer shall collect the same in the
manner provided by law. If any person owing taxes , removes from one
county to another in this state, the county treasurer shall forward
the tax claim to the treasure r of the county to wh ich the person has
removed, and the taxes shall be co llected by the county treasurer of
the latter place as other taxes and returned to the proper county,
less legal charges. The county treasurer may visit, in person or by
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deputy, places other than the co unty seat for the purpose of
receiving taxes. Nothin g herein shall be so construed as to prevent
an agent of any person subject to taxation from paying the taxes.
B. The county treasurer of each county shall, within thirty
(30) days after the tax rolls h ave been completed and delivered to
the office of the county treasurer by the county assessor, mail to
each taxpayer at the taxpayer ’s last-known address a statement
showing separately the amount of all ad valorem taxes assessed
against the taxpayer’s real and personal property for the current
year and, all delinquent taxes remaining unpaid thereon for previous
years and, if applicable, any assessments levied on properties
within a hazard mitigation assessment district pursuant to Secti on 7
of this act. At the county treasurer’s option, in lieu of regular
mailing, the treasurer may instead send the tax statement to the
taxpayer by electronic mail provided the taxpayer has submitted a
written request to receive such statements by electro nic mail
instead of by regular mail. It is expressly provided, however, t hat
failure of any taxpayer to receive such statement, or failure of the
treasurer to so mail the same, shall not in any way extend the date
by which such taxes or assessments shall be due and payable no r
relieve the taxpayer or property owner of the duty and
responsibility of paying same as provided by law.
C. The statement required by this section shall contain an
explanation of how the ad valorem tax bill is calculated using
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language so that a person of common understanding would know what is
intended. The statement shall also contain an explanation of the
manner in which ad valorem taxes are apportioned between the county,
school district or other jurisdiction levying ad valorem taxes and
shall identify the apportionment of the taxes for the current ye ar
on the subject property. The State Auditor and Inspector shall
promulgate rules necessary to implement the provisions of this
subsection.
D. It shall be the mandatory duty of th e county treasurer to
request an appropriation for necessary postage and e xpense to defray
the cost of furnishing taxpayers the statement herein provided and
it shall be the mandatory duty of the board of county commissioners
and the county excise board to make such appropriat ion.
SECTION 16. This act shall bec ome effective July 1, 2021.
SECTION 17. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason wh ereof this act shall take effect and
be in full force from and after its passage and app roval.
58-1-878 MR 12/29/2020 10:23:31 AM