Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB189 Compare Versions

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29-SENATE FLOOR VERSION
30-February 11, 2021
31-AS AMENDED
53+STATE OF OKLAHOMA
3254
33-SENATE BILL NO. 189 By: Rader of the Senate
55+1st Session of the 58th Legislature (2021)
56+
57+SENATE BILL 189 By: Rader of the Senate
3458
3559 and
3660
3761 Sims of the House
3862
3963
4064
4165
4266
43-[ counties and county offic ers - Oklahoma Hazard
44-Mitigation Assessment District Act - Hazard
45-Mitigation District Trust Authority - cooperative
46-agreements with tribal entities - statement to
47-taxpayers - codification - effective date -
48- emergency ]
67+AS INTRODUCED
68+
69+An Act relating to counties and county offic ers;
70+creating the Oklahoma Hazard Mitigation Assess ment
71+District Act; permitting counties to initiate
72+creation of hazard mitigation assessment districts;
73+directing resolution be submitted to t he registered
74+voters of the county; conferring powers; describin g
75+territory of a hazard mitigation assessment distr ict;
76+creating Hazard Mitigation District Trust Authority;
77+providing for management and budgetary oversight;
78+developing administrative policie s and procedures;
79+requiring county to pay for election; providin g for
80+notice of election; stating question to be pl aced on
81+ballot; describing eligible voters; providing for
82+conduct of election subject to general or special
83+election laws; declaring establis hment of district
84+upon majority vote; authorizing creation of ce rtain
85+advisory board; providing for levy of annual
86+assessment on certain property based on assessed
87+value and specifying purposes thereof; eliminating
88+assessment automatically after certain ti me;
89+prohibiting assessment to be used in exchange for
90+appropriations; providing exception; providing
91+minimum amount of assessment be used for certain
92+purpose in certain rural counties; providing for a
93+lien against property if assessment is unpaid;
94+stating priority of lien; directing specified
95+accounting procedures by c ertain county officers;
96+directing certain costs be paid from the proceeds of
97+the district; requiring interest to be charged on
98+delinquent assessment; permitting dissolution of a
99+hazard mitigation assessment district upon certain
49100
50101
51-
52-
53-BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
54-SECTION 1. NEW LAW A new section of law to be codified
55-in the Oklahoma Statutes as Section 501.1 of Title 19, un less there
56-is created a duplication in numbering, reads as follows:
57-This act shall be known and may be cited as the “Oklahoma Hazard
58-Mitigation Assessment District Act ”.
59-SECTION 2. NEW LAW A new section of law to be codified
60-in the Oklahoma Statutes as Section 501.2 of Title 19, unless there
61-is created a duplication in numbering, reads as follows:
62-The governing body of a county may initiate the creation of a
63-hazard mitigation assessment district by the adoption of a
64-resolution calling for the question t o be placed before the
65-
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151+majority vote; authorizing certain cooperative
152+agreements with tribal entities ; requiring certain
153+quarterly reports; amending 68 O.S. 2011, Section
154+2915, which relates to statement to taxpayers; adding
155+information to be included on certain statement;
156+providing for codification; prov iding an effective
157+date; and declaring an emergency .
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163+BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
164+SECTION 1. NEW LAW A new section of law to be codified
165+in the Oklahoma Statutes as Section 501.1 of Title 19, un less there
166+is created a duplication in numbering, r eads as follows:
167+This act shall be known and may be cited as the “Oklahoma Hazard
168+Mitigation Assessment District Act ”.
169+SECTION 2. NEW LAW A new section of law to be codified
170+in the Oklahoma Statutes as Section 501.2 of Title 19, unl ess there
171+is created a duplication in numbering, reads as follows:
172+The governing body of a county may initiate the creation of a
173+hazard mitigation ass essment district by the adoption of a
174+resolution calling for the question t o be placed before the
92175 registered voters of the county of whether to organize a hazard
93176 mitigation assessment district. The resolution shall be submitted
94177 to registered voters of the county at a countywide special or
95178 general election. W hen a district is or ganized, it shall have the
96179 powers conferred by the Oklahoma Hazard Mitigation Assessment
97180 District Act.
98-SECTION 3. NEW LAW A new section of law to be codified
99-in the Oklahoma Statutes as Section 501.3 of Title 19, unless there
100-is created a duplication in numbering, reads as follows:
101-A. A hazard mitigation assessment district shall include all
102-territory located within the county.
103-B. To administer the hazard mitigation assessment district, a
104-Hazard Mitigation Dist rict Trust Authority shall be created to be
105-responsible for the administration, determination of projects and
106-programs to be funded, to create, amend and oversee the budget and
107-to approve the expenditures of the collected assessment. The
108-Authority shall have seven (7) truste es which shall include the
109-three members of the board of county commissioners, the mayor or
110-other elected officials from three municipalities within the county
111-selected by the board of county commissioners and one member at
112-large selected by the board of c ounty commissioners. Operational
113-management of the hazard mitigation assessment district as it
114-pertains to the approval of any capital improvements constructed and
115-any short-term and long-term capital acquisitions and other
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232+SECTION 3. NEW LAW A new section of law to be codified
233+in the Oklahoma Statutes as Section 501.3 of Title 19, unless there
234+is created a duplication in numbering , reads as follows:
235+A. A hazard mitigation assessment district shall include all
236+territory located within the county.
237+B. To administer the hazard m itigation assessment district, a
238+Hazard Mitigation Dist rict Trust Authority shall be created to be
239+responsible for the administration, determination of projects and
240+programs to be funded, to create, amend and oversee the budget and
241+to approve the expenditu res of the collected assessment. The
242+Authority shall have seven (7) truste es which shall include the
243+three members of the board of county commissioners, the mayor or
244+other elected officials from three municipalities within the county
245+selected by the board of county commissioners and one member at
246+large selected by the board of c ounty commissioners. Operation al
247+management of the hazard mitigation assessment district as it
248+pertains to the approval of any capital improvements constructed and
249+any short-term and long-term capital acquisitions and other
143250 expenditures as provided in par agraphs 1 through 13 of subsect ion C
144251 of Section 7 of this act shall be vested within the Hazard
145252 Mitigation Trust Authority.
146253 C. Budgetary oversight, prioritization of capital and
147254 noncapital projects funded and the development of the nec essary
148-administrative policies and procedures shall be vested within the
149-Hazard Mitigation District Trust Authority.
150-SECTION 4. NEW LAW A new section of law to be codified
151-in the Oklahoma Statutes as Section 501.4 of Title 19, unles s there
152-is created a duplication in numbering, reads as follows:
153-A. The costs of an election to establish a hazard mitigation
154-assessment district shall be paid by the county as de termined by the
155-county election board conducting the countywide special or g eneral
156-election.
157-B. The election to determine whether a district shall be
158-established, and the notice thereof, shall be conducted in the same
159-manner as other county questions whic h are submitted to the
160-electorate of the county. The notice shall require t he registered
161-voters of the county to cast ballots which contain the words:
162-1. “Hazard Mitigation Assessment District - Yes”; and
163-2. “Hazard Mitigation Assessment District - No”,
164-or words equivalent thereto. All residents of the county who are
165-qualified electors shall be qualified to vote on the proposition.
166-The hazard mitigation assessment district election shall be
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306+administrative policies and procedures shall be vested within the
307+Hazard Mitigation District Trust Authority.
308+SECTION 4. NEW LAW A new section of law to be codified
309+in the Oklahoma Statutes as Section 501.4 of Title 19, unles s there
310+is created a duplication in numbering, read s as follows:
311+A. The costs of an election to establish a hazard mitigation
312+assessment district shall be paid by the county as determined by the
313+county election board conducting the countywide special or g eneral
314+election.
315+B. The election to determine whet her a district shall be
316+established, and the notice thereof, shall be conducted in the same
317+manner as other county questions which are submitted to th e
318+electorate of the county. The notice shall require t he registered
319+voters of the county to cast ballots which contain the words:
320+1. “Hazard Mitigation Assessment District - Yes”; and
321+2. “Hazard Mitigation Assessment District - No”,
322+or words equivalent thereto. All residents of the county who are
323+qualified electors shall be qualified to vote on the proposi tion.
324+The hazard mitigation assessment district election shall be
194325 conducted in accordance with the general or special election laws of
195326 the state, and the regular election officials shall be in charge at
196327 the usual polling pla ce of each regular precinct, or part of a
197328 precinct, which shall include lands within the boundaries of the
198329 county.
199-SECTION 5. NEW LAW A new section of law to be codified
200-in the Oklahoma Statutes as Section 501.5 of Title 19, unless there
201-is created a duplication in numbering, reads as follows:
202-If the certified election results show that greater than sixty
203-percent (60%) of all the votes cas t are “Hazard Mitigation
204-Assessment District - Yes”, the governing body of t he county shall,
205-by adoption of a resolution, declare the hazard mitigation
206-assessment district established. Any resolution establishing a
207-hazard mitigation assessment district sh all be filed in the office
208-of the county clerk in the county where the elect ion was held.
209-SECTION 6. NEW LAW A new section of law to be codified
210-in the Oklahoma Statutes as Section 501.6 of Title 19, unless there
211-is created a duplication in numbering, reads as follows:
212-The governing body of the county may e stablish a hazard
213-mitigation advisory board composed of thirteen (13) citizens from
214-the municipalities and unincorporated areas of the county to make
215-reports and recommendations to the Hazard Mitigation Trust Authority
216-to advise the county governing body o n hazard mitigation and
217-disaster recovery expenditures and projects. The governing body of
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381+SECTION 5. NEW LAW A new section of law to be codified
382+in the Oklahoma Statutes as Section 501.5 of Title 19, unless there
383+is created a duplication in numbering, reads as follows:
384+If the certified election results show that greater than sixty
385+percent (60%) of all the votes cast are “Hazard Mitigation
386+Assessment District - Yes”, the governing body of t he county shall,
387+by adoption of a resolution, decla re the hazard mitigation
388+assessment district established. Any resolution establishing a
389+hazard mitigation assessment district shall be filed in the o ffice
390+of the county clerk in the county where the elect ion was held.
391+SECTION 6. NEW LAW A new section of law to be codified
392+in the Oklahoma Statutes as Section 501.6 of Title 19, unless there
393+is created a duplication in numbering, r eads as follows:
394+The governing body of the county may e stablish a hazard
395+mitigation advisory board compose d of thirteen (13) citizens from
396+the municipalities and unincorporated areas of the county to make
397+reports and recommendations to the Hazard Mitigatio n Trust Authority
398+to advise the county governing body o n hazard mitigation and
399+disaster recovery expenditu res and projects. The governing body of
245400 the county shall appoint the hazard mitigation advisory board
246401 members for either one - or two-year terms.
247402 SECTION 7. NEW LAW A new section of law to be codified
248403 in the Oklahoma Statutes as Sec tion 501.7 of Title 19, unless there
249404 is created a duplication in numbering, reads as follows:
250-A. There shall be levied an annual assessment no greater than
251-two (2) mills on the dollar of assessed value of the types of
252-property in the district as provided in paragraphs 1, 2 and 3 of
253-subsection A of Section 2803 of Title 68 of the Oklahoma Statutes.
254-B. The annual assessment provided in subsection A of this
255-section shall not apply to real property zoned for agricultural land
256-use, livestock utilized in support of the family and personal
257-property owned by for -profit agricultural business entities. A
258-property that is exempt from the ass essment at the time when the
259-voters approve the assessment shall remain exem pt even if the
260-property is rezoned to a nonexempt category at a later time.
261-Government-owned and nonprofit properties shall be exempt from the
262-annual assessment. Properties locat ed within a tax increment
263-financing district shall be subject to the assessm ent.
264-C. The proceeds of the assessments shall be used for the short -
265-term and long-term capital acquisitions and capital improvements of
266-the hazard mitigation assessment district, as well as expenses
267-related to any of the following, or combination of the f ollowing,
268-purposes:
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456+A. There shall be levied an annual assessment no greate r than
457+two (2) mills on the dollar of assessed value of the types of
458+property in the district as provided in paragraphs 1, 2 and 3 of
459+subsection A of Section 2803 of Title 68 of the Oklahoma Statutes.
460+B. The annual assessment provided in subsection A of this
461+section shall not apply to real property zoned for agricultural land
462+use, livestock utilized in suppor t of the family and personal
463+property owned by for -profit agricultural business entities. A
464+property that is exempt from the assessment at the time when the
465+voters approve the assessment shall remain exem pt even if the
466+property is rezoned to a nonexempt c ategory at a later time.
467+Government-owned and nonprofit properties shall be exempt from the
468+annual assessment. Properties located within a tax incr ement
469+financing district shall be subject to the assessm ent.
470+C. The proceeds of the assessments shall be u sed for the short-
471+term and long-term capital acquisitions and capital improvements of
472+the hazard mitigation assessment district, as well as expenses
473+related to any of the following, or combination of the f ollowing,
474+purposes:
296475 1. Planning, designing, instal ling, constructing, operating and
297476 maintaining hazard mitigation capital improvements;
298477 2. Creating a fund balance equal to ten percent (10%) of the
299478 amount of assessment collected annually to be used by the county
300479 where the district is located or any munici pality located within the
301-district for matching any funding requirements by the state or
302-federal government in order to qualify a nd to receive state or
303-federal government disaster relief funds;
304-3. Purchasing and maintaining equipment and vehicles required
305-to implement projects in a FEMA -approved hazard mitigation plan;
306-4. Providing funds in support of efforts to acquire and
307-demolish or relocate, if technically feasible, or elevate structures
308-located in areas prone to flooding including expenses to ensure that
309-people whose real property is acquired using federal funds, or who
310-move as a result of projects receiving funds, will be tre ated fairly
311-and equitably, pursuant to the Uniform Relocation Assistance an d
312-Real Property Acquisition Policies Act of 1970, Sections 4601
313-through 4655 of Title 42 of the United States Code, and receive
314-assistance in moving from the property they occupy;
315-5. Providing funding to county health departments for the
316-creation of and implementation of public health hazard mitigation
317-plans;
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531+district for matching any funding requirements by the state or
532+federal government in order to qualify and to receive state or
533+federal government disaster relief funds;
534+3. Purchasing and maintaining equipment and vehicles required
535+to implement projects in a FEMA -approved hazard mitigation plan;
536+4. Providing funds in support of efforts to acquire and
537+demolish or relocate, if t echnically feasible, or elevate structures
538+located in areas prone to flooding including expenses to ensure that
539+people whose real property is acquired using federal funds, or who
540+move as a result of projects receiving funds, will be treated fairly
541+and equitably, pursuant to the Uniform Relocation Assistance an d
542+Real Property Acquisition Policies Act of 1970, Se ctions 4601
543+through 4655 of Title 42 of the United States Code, and receive
544+assistance in moving from the property they occupy;
545+5. Providing fundin g to county health departments for the
546+creation of and implementation of public health hazard mitigation
547+plans;
345548 6. Funding for studies, evaluations, consulting services and
346549 professional services related directly or indirectly to purposes in
347550 paragraphs 1 through 5 of this subsection;
348551 7. Providing and receiving hazard mitigation training;
349552 8. Providing administr ative costs not to exceed five percent
350553 (5%) of the total amount of assessment collected annually for the
351554 administration of the hazard mitigation pla n;
352-9. Providing for costs incurred by the county for in cluding
353-hazard mitigation assessment information in the tax statement as
354-provided in subsection B of Section 2915 of Title 68 of the Oklahoma
355-Statutes;
356-10. Providing any funds requ ired as a deductible on the
357-municipal and county property insurance policie s that cover any
358-property, buildings, facilities, equipment, vehicles and materials
359-located within the district damaged or destroyed as a result of the
360-hazard for which an insurance claim is filed. For purposes of this
361-section, “hazard” shall mean a condition with the potential threat
362-or actual loss or harm to humans, property, the community or
363-environment that is naturally occurring or a human -induced disaster
364-or event which poses or results in great risk or danger or damage;
365-11. Providing for any requir ed matching funds in order to
366-receive hazard mitigation grants from the state or federal
367-government or any private sector or nonprofit organization provided
368-grant funds;
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606+9. Providing for costs incurred by the county for in cluding
607+hazard mitigation assessment information in the tax statement as
608+provided in subsection B of Section 2915 of Title 68 of the Oklahoma
609+Statutes;
610+10. Providing any funds required as a deductibl e on the
611+municipal and county property insurance policie s that cover any
612+property, buildings, facilities, eq uipment, vehicles and materials
613+located within the district damaged or destroyed as a result of the
614+hazard for which an insurance claim is filed. F or purposes of this
615+section, “hazard” shall mean a condition with the potential threat
616+or actual loss or har m to humans, property, the community or
617+environment that is naturally occurring or a human -induced disaster
618+or event which poses or results in great risk or danger or damage;
619+11. Providing for any requir ed matching funds in order to
620+receive hazard mitigat ion grants from the state or federal
621+government or any private sector or nonprofit organization provided
622+grant funds;
396623 12. Providing hazard mitigati on and disaster recovery funding
397624 to public authorities a nd trusts which are responsible for the
398625 management, operation, construction, maintenance and preservation of
399626 public property; and
400627 13. Providing funds for any cleanup, demolition, debris removal
401628 and hazardous material removal following any hazard.
402-D. The establishment of the hazard mitigation annual assessment
403-shall terminate five (5) years after the passage by the voters of
404-the county unless renewed by the voters of the county.
405-SECTION 8. NEW LAW A new section of law to be codified
406-in the Oklahoma Statutes as Section 501.8 of Title 19, unless there
407-is created a duplication in numbering, reads as follows:
408-No portion of annual assessment shall be used to suppla nt or be
409-used in exchange for any current appropriations dedicated for and
410-expended for hazard mitigation or disaster recovery expenditures.
411-The annual assessment shall only be used in addition to or to
412-supplement current appropriations and expenditures f or hazard
413-mitigation or disaster recovery. The prohibition provided in thi s
414-subsection shall not apply to federal Community Development Block
415-Grant (CDBG) funding which a county or municipality is using for
416-hazard mitigation or disaster recovery. In thos e cases, the annual
417-assessment shall be used to replace any CDBG funding wh ich has been
418-directed towards hazard mitigation, disaster recovery expenditures
419-or both hazard mitigation and disaster recovery expenditures.
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680+D. The establishment of the hazard mitigation annual assess ment
681+shall terminate five (5) years after the passage by the voters of
682+the county unless renewed by the voters of the county.
683+SECTION 8. NEW LAW A new section of law to be codified
684+in the Oklahoma Statutes as Section 501.8 of Title 19, unless there
685+is created a duplication in numbering, reads as follows:
686+No portion of annual assessment shall be used to supplant or be
687+used in exchange for any current appropriations dedicated for and
688+expended for hazard mitigation or disaster recovery expenditures.
689+The annual assessment shall only be used in addition to or to
690+supplement current appropriations and expenditures for hazard
691+mitigation or disaster recovery. The prohibition provided in thi s
692+subsection shall not apply to federal Community De velopment Block
693+Grant (CDBG) funding which a county or municipality is using for
694+hazard mitigation or disaster recovery. In those cases, the annual
695+assessment shall be used to replace any CDBG funding wh ich has been
696+directed towards hazard mitigation, dis aster recovery expenditures
697+or both hazard mitigation and disaster recovery expenditures.
447698 SECTION 9. NEW LAW A new section of law to be codified
448699 in the Oklahoma Statutes as Section 501.9 of Title 19, unless there
449700 is created a duplication in numbering, reads as follows:
450701 In counties determined by the most recent Federal Decennial
451702 Census to be completely or mostly rural, no less th an forty percent
452703 (40%) of the annual assessment collect ed in the county shall be used
453-for mitigation improvements, disaster recovery or both mitigation
454-improvements and disaster recovery impacting agricultural property.
455-SECTION 10. NEW LAW A new section of law to be codified
456-in the Oklahoma Statutes as Section 501.10 of Title 19, unless there
457-is created a duplication in numbering, reads as follows:
458-Every assessment levied under the authority of the Oklahoma
459-Hazard Mitigation Assessment District Act shall be a lien against
460-the tract of land on which it has been levied, until paid, and the
461-lien shall be coequal with the lien of ad valorem and other taxes
462-including special assessments, and prior and superior to all oth er
463-liens, and the assessment shall draw interest and shall be collected
464-in the same manner as ad valorem taxes.
465-SECTION 11. NEW LAW A new section of law to be codified
466-in the Oklahoma Statutes as Section 501.11 of Title 19, unless th ere
467-is created a duplication in numbering, reads as follows:
468-The county assessor shall compute and enter, in respective
469-columns of the tax rolls, the respective sums in dollars and cents
470-to be paid on each piece of property therein enumerated. The county
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755+for mitigation improv ements, disaster recovery or both mitigation
756+improvements and disaster recovery impacting agricultural property.
757+SECTION 10. NEW LAW A new section of law to be codified
758+in the Oklahoma Statutes as Section 501.10 of Title 19, unless t here
759+is created a duplication in numbering, reads as follows:
760+Every assessment levied under the authority of the Oklahoma
761+Hazard Mitigation Assessmen t District Act shall be a lien against
762+the tract of land on which it has been levied, until paid, and the
763+lien shall be coequal with the lien of ad valorem and other taxes
764+including special assessments, and prior and superior to all other
765+liens, and the assessment shall draw interest and shall be collected
766+in the same manner as ad valorem taxes.
767+SECTION 11. NEW LAW A new section of law to be codified
768+in the Oklahoma Statutes as Section 501.11 of Title 19, unless there
769+is created a duplication in numbering, reads as follows:
770+The county assessor shall compute and enter, in respective
771+columns of the tax rolls, the respective sums in dollars and cents
772+to be paid on each piece of property therein enumerated. The county
498773 clerk shall certify to the county treasurer in the county where the
499774 district, or any part thereof, is located the amount of ass essment
500775 in each fund levied upon each tract. The county treasurer shall
501776 enter the amount of each in separate columns of the tax list of the
502777 county. The assessments shall be collected by the county trea surer
503778 at the same time and in the same manner as all other taxes are
504-collected in this state. Costs associated with the collection of
505-the assessments incurred by the county treasure r shall be paid from
506-the proceeds of the district. If any assessment beco mes delinquent,
507-it shall draw interest as a penalty after delinquency at the rate of
508-eighteen percent (18%) per annum. All assessments and penalties
509-collected or received from the O klahoma Hazard Mitigation Assessment
510-District Act shall be paid to the cou nty treasurer.
511-SECTION 12. NEW LAW A new section of law to be codified
512-in the Oklahoma Statutes as Section 501.12 of Title 19, unless there
513-is created a duplication in numbering, reads as follows:
514-A hazard mitigation assessment distr ict may be dissolved by a
515-majority vote of the registered voters at an election called for
516-that purpose by the governing body of the county.
517-SECTION 13. NEW LAW A new section of law to be codified
518-in the Oklahoma Statutes as Section 501.13 of Title 19, unless there
519-is created a duplication in numbering, reads as follows:
520-The governing body of the county is authorized to negotiate and
521-enter into intergovernmental cooperative agreements on behalf of the
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830+collected in this state. Costs associated with the collection of
831+the assessments incurred by the county treasurer shall be paid fro m
832+the proceeds of the district. If any assessment beco mes delinquent,
833+it shall draw interest as a penalty a fter delinquency at the rate of
834+eighteen percent (18%) per annum. All assessments and penalties
835+collected or received from the Oklahoma Hazard Miti gation Assessment
836+District Act shall be paid to the cou nty treasurer.
837+SECTION 12. NEW LAW A new section of law to be codified
838+in the Oklahoma Statutes as Section 501.12 of Title 19, unless there
839+is created a duplication in numbering, reads as follows:
840+A hazard mitigation assessment distr ict may be dissolved by a
841+majority vote of the regist ered voters at an election called for
842+that purpose by the governing body of the county.
843+SECTION 13. NEW LAW A new section of law to be codified
844+in the Oklahoma Statutes as Section 501.13 of Title 19, unless there
845+is created a duplica tion in numbering, reads as follows:
846+The governing body of the county is authorized to negotiate and
847+enter into intergovernmental cooperative agreem ents on behalf of the
549848 district with a federally recogni zed Indian tribal government within
550849 this state, owner of restricted property, beneficiaries of trust
551850 property and the federal Bureau of Indian Affairs to address
552851 payments in lieu of assessments and oth er issues of mutual interest.
553-SECTION 14. NEW LAW A new section of law to be codified
554-in the Oklahoma Statutes as Section 501.14 of Title 19, unless there
555-is created a duplication in numbering, reads as follows:
556-The governing body of the county shall prepare, present and file
557-quarterly reports on the activities of the haz ard mitigation
558-assessment district. The reports shall include, but shall not be
559-limited to, the current receipts, the current expenditures and t he
560-projects funded, the projects to be funded in the next quarter, any
561-reports and recommendations received fro m the hazard mitigation
562-advisory board, and any other information regarding the activities
563-and actions taken.
564-SECTION 15. AMENDATORY 68 O.S. 2011, Section 2915, is
565-amended to read as follows:
566-Section 2915. A. It shall be the duty of every person subject
567-to taxation under the Ad Valorem Tax Code, Section 2801 et seq. of
568-this title, to attend the treasurer ’s office and pay taxes, and if
569-any person neglects to attend and pay t axes until after they have
570-become delinquent, the treasurer shall collect t he same in the
571-manner provided by law. If any person owing taxes , removes from one
572-county to another in this state, the county treasurer shall forward
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903+SECTION 14. NEW LAW A new section of law to be codified
904+in the Oklahoma Statutes as Section 501.14 of Title 19, unless there
905+is created a duplication in numbering, reads as follows:
906+The governing body of the county sha ll prepare, present and file
907+quarterly reports on the activities of the haz ard mitigation
908+assessment district. The reports shall include, but shall not be
909+limited to, the current receipts, the current expenditures and the
910+projects funded, the projects to be funded in the next quarter, any
911+reports and recommendations received fro m the hazard mitigation
912+advisory board, and any other information regarding the activities
913+and actions taken.
914+SECTION 15. AMENDATORY 68 O.S. 2011, Section 2915, is
915+amended to read as follows:
916+Section 2915. A. It shall be the duty of every person subject
917+to taxation under the Ad Valorem Tax Code, Section 2801 et seq. of
918+this title, to attend the treasurer ’s office and pay taxes, and if
919+any person neglects to attend and pay t axes until after they have
920+become delinquent, the treasurer shall collect the same in the
921+manner provided by law. If any person owing taxes , removes from one
922+county to another in this state, the county treasurer shall forward
600923 the tax claim to the treasure r of the county to wh ich the person has
601924 removed, and the taxes shall be co llected by the county treasurer of
602925 the latter place as other taxes and returned to the proper county,
603926 less legal charges. The county treasurer may visit, in person or by
604-deputy, places other than the co unty seat for the purpose of
605-receiving taxes. Nothing herein shall be so construed as to prevent
606-an agent of any person subject to taxation from paying the taxes.
607-B. The county treasurer of each county shall, within thirty
608-(30) days after the tax rolls h ave been completed and delivered to
609-the office of the county treasurer by the county assessor, mail to
610-each taxpayer at the taxpayer ’s last-known address a statement
611-showing separately the amount of all ad valorem taxes assessed
612-against the taxpayer’s real and personal property for the current
613-year and, all delinquent taxes remaining unpaid thereon for previous
614-years and, if applicable, any assessments levied on properties
615-within a hazard mitigation assessment district pursuant to Secti on 7
616-of this act. At the county treasurer’s option, in lieu of regular
617-mailing, the treasurer may instead send the tax statement to the
618-taxpayer by electronic mail provided the taxpayer has submitted a
619-written request to receive such statements by electro nic mail
620-instead of by regular mail. It is expressly provided, however, th at
621-failure of any taxpayer to receive such statement, or failure of the
622-treasurer to so mail the same, shall not in any way exte nd the date
623-by which such taxes or assessments shall be due and payable no r
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978+deputy, places other than the co unty seat for the purpose of
979+receiving taxes. Nothin g herein shall be so construed as to prevent
980+an agent of any person subject to taxation from paying the taxes.
981+B. The county treasurer of each county shall, within thirty
982+(30) days after the tax rolls h ave been completed and delivered to
983+the office of the county treasurer by the county assessor, mail to
984+each taxpayer at the taxpayer ’s last-known address a statement
985+showing separately the amount of all ad valorem taxes assessed
986+against the taxpayer’s real and personal property for the current
987+year and, all delinquent taxes remaining unpaid thereon for previous
988+years and, if applicable, any assessments levied on properties
989+within a hazard mitigation assessment district pursuant to Secti on 7
990+of this act. At the county treasurer’s option, in lieu of regular
991+mailing, the treasurer may instead send the tax statement to the
992+taxpayer by electronic mail provided the taxpayer has submitted a
993+written request to receive such statements by electro nic mail
994+instead of by regular mail. It is expressly provided, however, t hat
995+failure of any taxpayer to receive such statement, or failure of the
996+treasurer to so mail the same, shall not in any way extend the date
997+by which such taxes or assessments shall be due and payable no r
651998 relieve the taxpayer or property owner of the duty and
652999 responsibility of paying same as provided by law.
6531000 C. The statement required by this section shall contain an
6541001 explanation of how the ad valorem tax bill is calculated using
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6551053 language so that a person of common understanding would know what is
6561054 intended. The statement shall also contain an explanation of the
6571055 manner in which ad valorem taxes are apportioned between the county,
6581056 school district or other jurisdiction levying ad valorem taxes and
6591057 shall identify the apportionment of the taxes for the current ye ar
6601058 on the subject property. The State Auditor and Inspector shall
6611059 promulgate rules necessary to implement the provisions of this
6621060 subsection.
6631061 D. It shall be the mandatory duty of th e county treasurer to
6641062 request an appropriation for necessary postage and e xpense to defray
6651063 the cost of furnishing taxpayers the statement herein provided and
6661064 it shall be the mandatory duty of the board of county commissioners
6671065 and the county excise board to make such appropriat ion.
6681066 SECTION 16. This act shall bec ome effective July 1, 2021.
6691067 SECTION 17. It being immediately necessary for the preservation
6701068 of the public peace, health or safety, an emergency is hereby
6711069 declared to exist, by reason wh ereof this act shall take effect and
6721070 be in full force from and after its passage and app roval.
673-COMMITTEE REPORT BY: COMMITTEE ON GENERA L GOVERNMENT
674-February 11, 2021 - DO PASS AS AMENDED
1071+
1072+58-1-878 MR 12/29/2020 10:23:31 AM