43 | | - | [ counties and county offic ers - Oklahoma Hazard |
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44 | | - | Mitigation Assessment District Act - Hazard |
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45 | | - | Mitigation District Trust Authority - cooperative |
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46 | | - | agreements with tribal entities - statement to |
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47 | | - | taxpayers - codification - effective date - |
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48 | | - | emergency ] |
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| 67 | + | AS INTRODUCED |
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| 68 | + | |
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| 69 | + | An Act relating to counties and county offic ers; |
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| 70 | + | creating the Oklahoma Hazard Mitigation Assess ment |
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| 71 | + | District Act; permitting counties to initiate |
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| 72 | + | creation of hazard mitigation assessment districts; |
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| 73 | + | directing resolution be submitted to t he registered |
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| 74 | + | voters of the county; conferring powers; describin g |
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| 75 | + | territory of a hazard mitigation assessment distr ict; |
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| 76 | + | creating Hazard Mitigation District Trust Authority; |
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| 77 | + | providing for management and budgetary oversight; |
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| 78 | + | developing administrative policie s and procedures; |
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| 79 | + | requiring county to pay for election; providin g for |
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| 80 | + | notice of election; stating question to be pl aced on |
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| 81 | + | ballot; describing eligible voters; providing for |
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| 82 | + | conduct of election subject to general or special |
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| 83 | + | election laws; declaring establis hment of district |
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| 84 | + | upon majority vote; authorizing creation of ce rtain |
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| 85 | + | advisory board; providing for levy of annual |
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| 86 | + | assessment on certain property based on assessed |
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| 87 | + | value and specifying purposes thereof; eliminating |
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| 88 | + | assessment automatically after certain ti me; |
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| 89 | + | prohibiting assessment to be used in exchange for |
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| 90 | + | appropriations; providing exception; providing |
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| 91 | + | minimum amount of assessment be used for certain |
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| 92 | + | purpose in certain rural counties; providing for a |
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| 93 | + | lien against property if assessment is unpaid; |
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| 94 | + | stating priority of lien; directing specified |
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| 95 | + | accounting procedures by c ertain county officers; |
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| 96 | + | directing certain costs be paid from the proceeds of |
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| 97 | + | the district; requiring interest to be charged on |
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| 98 | + | delinquent assessment; permitting dissolution of a |
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| 99 | + | hazard mitigation assessment district upon certain |
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51 | | - | |
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52 | | - | |
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53 | | - | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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54 | | - | SECTION 1. NEW LAW A new section of law to be codified |
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55 | | - | in the Oklahoma Statutes as Section 501.1 of Title 19, un less there |
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56 | | - | is created a duplication in numbering, reads as follows: |
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57 | | - | This act shall be known and may be cited as the “Oklahoma Hazard |
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58 | | - | Mitigation Assessment District Act ”. |
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59 | | - | SECTION 2. NEW LAW A new section of law to be codified |
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60 | | - | in the Oklahoma Statutes as Section 501.2 of Title 19, unless there |
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61 | | - | is created a duplication in numbering, reads as follows: |
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62 | | - | The governing body of a county may initiate the creation of a |
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63 | | - | hazard mitigation assessment district by the adoption of a |
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64 | | - | resolution calling for the question t o be placed before the |
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65 | | - | |
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66 | | - | SENATE FLOOR VERSION - SB189 SFLR Page 2 |
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67 | | - | (Bold face denotes Committee Amendments) 1 |
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| 102 | + | Req. No. 878 Page 2 1 |
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| 151 | + | majority vote; authorizing certain cooperative |
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| 152 | + | agreements with tribal entities ; requiring certain |
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| 153 | + | quarterly reports; amending 68 O.S. 2011, Section |
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| 154 | + | 2915, which relates to statement to taxpayers; adding |
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| 155 | + | information to be included on certain statement; |
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| 156 | + | providing for codification; prov iding an effective |
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| 157 | + | date; and declaring an emergency . |
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| 162 | + | |
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| 163 | + | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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| 164 | + | SECTION 1. NEW LAW A new section of law to be codified |
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| 165 | + | in the Oklahoma Statutes as Section 501.1 of Title 19, un less there |
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| 166 | + | is created a duplication in numbering, r eads as follows: |
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| 167 | + | This act shall be known and may be cited as the “Oklahoma Hazard |
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| 168 | + | Mitigation Assessment District Act ”. |
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| 169 | + | SECTION 2. NEW LAW A new section of law to be codified |
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| 170 | + | in the Oklahoma Statutes as Section 501.2 of Title 19, unl ess there |
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| 171 | + | is created a duplication in numbering, reads as follows: |
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| 172 | + | The governing body of a county may initiate the creation of a |
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| 173 | + | hazard mitigation ass essment district by the adoption of a |
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| 174 | + | resolution calling for the question t o be placed before the |
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98 | | - | SECTION 3. NEW LAW A new section of law to be codified |
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99 | | - | in the Oklahoma Statutes as Section 501.3 of Title 19, unless there |
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100 | | - | is created a duplication in numbering, reads as follows: |
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101 | | - | A. A hazard mitigation assessment district shall include all |
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102 | | - | territory located within the county. |
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103 | | - | B. To administer the hazard mitigation assessment district, a |
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104 | | - | Hazard Mitigation Dist rict Trust Authority shall be created to be |
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105 | | - | responsible for the administration, determination of projects and |
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106 | | - | programs to be funded, to create, amend and oversee the budget and |
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107 | | - | to approve the expenditures of the collected assessment. The |
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108 | | - | Authority shall have seven (7) truste es which shall include the |
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109 | | - | three members of the board of county commissioners, the mayor or |
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110 | | - | other elected officials from three municipalities within the county |
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111 | | - | selected by the board of county commissioners and one member at |
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112 | | - | large selected by the board of c ounty commissioners. Operational |
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113 | | - | management of the hazard mitigation assessment district as it |
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114 | | - | pertains to the approval of any capital improvements constructed and |
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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 |
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| 233 | + | in the Oklahoma Statutes as Section 501.3 of Title 19, unless there |
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| 234 | + | is created a duplication in numbering , reads as follows: |
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| 235 | + | A. A hazard mitigation assessment district shall include all |
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| 236 | + | territory located within the county. |
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| 237 | + | B. To administer the hazard m itigation assessment district, a |
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| 238 | + | Hazard Mitigation Dist rict Trust Authority shall be created to be |
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| 239 | + | responsible for the administration, determination of projects and |
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| 240 | + | programs to be funded, to create, amend and oversee the budget and |
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| 241 | + | to approve the expenditu res of the collected assessment. The |
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| 242 | + | Authority shall have seven (7) truste es which shall include the |
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| 243 | + | three members of the board of county commissioners, the mayor or |
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| 244 | + | other elected officials from three municipalities within the county |
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| 245 | + | selected by the board of county commissioners and one member at |
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| 246 | + | large selected by the board of c ounty commissioners. Operation al |
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| 247 | + | management of the hazard mitigation assessment district as it |
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| 248 | + | pertains to the approval of any capital improvements constructed and |
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| 249 | + | any short-term and long-term capital acquisitions and other |
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148 | | - | administrative policies and procedures shall be vested within the |
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149 | | - | Hazard Mitigation District Trust Authority. |
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150 | | - | SECTION 4. NEW LAW A new section of law to be codified |
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151 | | - | in the Oklahoma Statutes as Section 501.4 of Title 19, unles s there |
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152 | | - | is created a duplication in numbering, reads as follows: |
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153 | | - | A. The costs of an election to establish a hazard mitigation |
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154 | | - | assessment district shall be paid by the county as de termined by the |
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155 | | - | county election board conducting the countywide special or g eneral |
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156 | | - | election. |
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157 | | - | B. The election to determine whether a district shall be |
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158 | | - | established, and the notice thereof, shall be conducted in the same |
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159 | | - | manner as other county questions whic h are submitted to the |
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160 | | - | electorate of the county. The notice shall require t he registered |
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161 | | - | voters of the county to cast ballots which contain the words: |
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162 | | - | 1. “Hazard Mitigation Assessment District - Yes”; and |
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163 | | - | 2. “Hazard Mitigation Assessment District - No”, |
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164 | | - | or words equivalent thereto. All residents of the county who are |
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165 | | - | qualified electors shall be qualified to vote on the proposition. |
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166 | | - | The hazard mitigation assessment district election shall be |
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| 306 | + | administrative policies and procedures shall be vested within the |
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| 307 | + | Hazard Mitigation District Trust Authority. |
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| 308 | + | SECTION 4. NEW LAW A new section of law to be codified |
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| 309 | + | in the Oklahoma Statutes as Section 501.4 of Title 19, unles s there |
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| 310 | + | is created a duplication in numbering, read s as follows: |
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| 311 | + | A. The costs of an election to establish a hazard mitigation |
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| 312 | + | assessment district shall be paid by the county as determined by the |
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| 313 | + | county election board conducting the countywide special or g eneral |
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| 314 | + | election. |
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| 315 | + | B. The election to determine whet her a district shall be |
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| 316 | + | established, and the notice thereof, shall be conducted in the same |
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| 317 | + | manner as other county questions which are submitted to th e |
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| 318 | + | electorate of the county. The notice shall require t he registered |
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| 319 | + | voters of the county to cast ballots which contain the words: |
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| 320 | + | 1. “Hazard Mitigation Assessment District - Yes”; and |
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| 321 | + | 2. “Hazard Mitigation Assessment District - No”, |
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| 322 | + | or words equivalent thereto. All residents of the county who are |
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| 323 | + | qualified electors shall be qualified to vote on the proposi tion. |
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| 324 | + | The hazard mitigation assessment district election shall be |
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199 | | - | SECTION 5. NEW LAW A new section of law to be codified |
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200 | | - | in the Oklahoma Statutes as Section 501.5 of Title 19, unless there |
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201 | | - | is created a duplication in numbering, reads as follows: |
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202 | | - | If the certified election results show that greater than sixty |
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203 | | - | percent (60%) of all the votes cas t are “Hazard Mitigation |
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204 | | - | Assessment District - Yes”, the governing body of t he county shall, |
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205 | | - | by adoption of a resolution, declare the hazard mitigation |
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206 | | - | assessment district established. Any resolution establishing a |
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207 | | - | hazard mitigation assessment district sh all be filed in the office |
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208 | | - | of the county clerk in the county where the elect ion was held. |
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209 | | - | SECTION 6. NEW LAW A new section of law to be codified |
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210 | | - | in the Oklahoma Statutes as Section 501.6 of Title 19, unless there |
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211 | | - | is created a duplication in numbering, reads as follows: |
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212 | | - | The governing body of the county may e stablish a hazard |
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213 | | - | mitigation advisory board composed of thirteen (13) citizens from |
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214 | | - | the municipalities and unincorporated areas of the county to make |
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215 | | - | reports and recommendations to the Hazard Mitigation Trust Authority |
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216 | | - | to advise the county governing body o n hazard mitigation and |
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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 |
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| 382 | + | in the Oklahoma Statutes as Section 501.5 of Title 19, unless there |
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| 383 | + | is created a duplication in numbering, reads as follows: |
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| 384 | + | If the certified election results show that greater than sixty |
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| 385 | + | percent (60%) of all the votes cast are “Hazard Mitigation |
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| 386 | + | Assessment District - Yes”, the governing body of t he county shall, |
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| 387 | + | by adoption of a resolution, decla re the hazard mitigation |
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| 388 | + | assessment district established. Any resolution establishing a |
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| 389 | + | hazard mitigation assessment district shall be filed in the o ffice |
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| 390 | + | of the county clerk in the county where the elect ion was held. |
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| 391 | + | SECTION 6. NEW LAW A new section of law to be codified |
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| 392 | + | in the Oklahoma Statutes as Section 501.6 of Title 19, unless there |
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| 393 | + | is created a duplication in numbering, r eads as follows: |
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| 394 | + | The governing body of the county may e stablish a hazard |
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| 395 | + | mitigation advisory board compose d of thirteen (13) citizens from |
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| 396 | + | the municipalities and unincorporated areas of the county to make |
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| 397 | + | reports and recommendations to the Hazard Mitigatio n Trust Authority |
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| 398 | + | to advise the county governing body o n hazard mitigation and |
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| 399 | + | disaster recovery expenditu res and projects. The governing body of |
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250 | | - | A. There shall be levied an annual assessment no greater than |
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251 | | - | two (2) mills on the dollar of assessed value of the types of |
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252 | | - | property in the district as provided in paragraphs 1, 2 and 3 of |
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253 | | - | subsection A of Section 2803 of Title 68 of the Oklahoma Statutes. |
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254 | | - | B. The annual assessment provided in subsection A of this |
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255 | | - | section shall not apply to real property zoned for agricultural land |
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256 | | - | use, livestock utilized in support of the family and personal |
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257 | | - | property owned by for -profit agricultural business entities. A |
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258 | | - | property that is exempt from the ass essment at the time when the |
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259 | | - | voters approve the assessment shall remain exem pt even if the |
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260 | | - | property is rezoned to a nonexempt category at a later time. |
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261 | | - | Government-owned and nonprofit properties shall be exempt from the |
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262 | | - | annual assessment. Properties locat ed within a tax increment |
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263 | | - | financing district shall be subject to the assessm ent. |
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264 | | - | C. The proceeds of the assessments shall be used for the short - |
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265 | | - | term and long-term capital acquisitions and capital improvements of |
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266 | | - | the hazard mitigation assessment district, as well as expenses |
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267 | | - | related to any of the following, or combination of the f ollowing, |
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268 | | - | purposes: |
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| 456 | + | A. There shall be levied an annual assessment no greate r than |
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| 457 | + | two (2) mills on the dollar of assessed value of the types of |
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| 458 | + | property in the district as provided in paragraphs 1, 2 and 3 of |
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| 459 | + | subsection A of Section 2803 of Title 68 of the Oklahoma Statutes. |
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| 460 | + | B. The annual assessment provided in subsection A of this |
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| 461 | + | section shall not apply to real property zoned for agricultural land |
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| 462 | + | use, livestock utilized in suppor t of the family and personal |
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| 463 | + | property owned by for -profit agricultural business entities. A |
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| 464 | + | property that is exempt from the assessment at the time when the |
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| 465 | + | voters approve the assessment shall remain exem pt even if the |
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| 466 | + | property is rezoned to a nonexempt c ategory at a later time. |
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| 467 | + | Government-owned and nonprofit properties shall be exempt from the |
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| 468 | + | annual assessment. Properties located within a tax incr ement |
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| 469 | + | financing district shall be subject to the assessm ent. |
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| 470 | + | C. The proceeds of the assessments shall be u sed for the short- |
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| 471 | + | term and long-term capital acquisitions and capital improvements of |
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| 472 | + | the hazard mitigation assessment district, as well as expenses |
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| 473 | + | related to any of the following, or combination of the f ollowing, |
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| 474 | + | purposes: |
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301 | | - | district for matching any funding requirements by the state or |
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302 | | - | federal government in order to qualify a nd to receive state or |
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303 | | - | federal government disaster relief funds; |
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304 | | - | 3. Purchasing and maintaining equipment and vehicles required |
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305 | | - | to implement projects in a FEMA -approved hazard mitigation plan; |
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306 | | - | 4. Providing funds in support of efforts to acquire and |
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307 | | - | demolish or relocate, if technically feasible, or elevate structures |
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308 | | - | located in areas prone to flooding including expenses to ensure that |
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309 | | - | people whose real property is acquired using federal funds, or who |
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310 | | - | move as a result of projects receiving funds, will be tre ated fairly |
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311 | | - | and equitably, pursuant to the Uniform Relocation Assistance an d |
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312 | | - | Real Property Acquisition Policies Act of 1970, Sections 4601 |
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313 | | - | through 4655 of Title 42 of the United States Code, and receive |
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314 | | - | assistance in moving from the property they occupy; |
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315 | | - | 5. Providing funding to county health departments for the |
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316 | | - | creation of and implementation of public health hazard mitigation |
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317 | | - | plans; |
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| 531 | + | district for matching any funding requirements by the state or |
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| 532 | + | federal government in order to qualify and to receive state or |
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| 533 | + | federal government disaster relief funds; |
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| 534 | + | 3. Purchasing and maintaining equipment and vehicles required |
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| 535 | + | to implement projects in a FEMA -approved hazard mitigation plan; |
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| 536 | + | 4. Providing funds in support of efforts to acquire and |
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| 537 | + | demolish or relocate, if t echnically feasible, or elevate structures |
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| 538 | + | located in areas prone to flooding including expenses to ensure that |
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| 539 | + | people whose real property is acquired using federal funds, or who |
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| 540 | + | move as a result of projects receiving funds, will be treated fairly |
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| 541 | + | and equitably, pursuant to the Uniform Relocation Assistance an d |
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| 542 | + | Real Property Acquisition Policies Act of 1970, Se ctions 4601 |
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| 543 | + | through 4655 of Title 42 of the United States Code, and receive |
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| 544 | + | assistance in moving from the property they occupy; |
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| 545 | + | 5. Providing fundin g to county health departments for the |
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| 546 | + | creation of and implementation of public health hazard mitigation |
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| 547 | + | plans; |
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352 | | - | 9. Providing for costs incurred by the county for in cluding |
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353 | | - | hazard mitigation assessment information in the tax statement as |
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354 | | - | provided in subsection B of Section 2915 of Title 68 of the Oklahoma |
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355 | | - | Statutes; |
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356 | | - | 10. Providing any funds requ ired as a deductible on the |
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357 | | - | municipal and county property insurance policie s that cover any |
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358 | | - | property, buildings, facilities, equipment, vehicles and materials |
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359 | | - | located within the district damaged or destroyed as a result of the |
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360 | | - | hazard for which an insurance claim is filed. For purposes of this |
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361 | | - | section, “hazard” shall mean a condition with the potential threat |
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362 | | - | or actual loss or harm to humans, property, the community or |
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363 | | - | environment that is naturally occurring or a human -induced disaster |
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364 | | - | or event which poses or results in great risk or danger or damage; |
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365 | | - | 11. Providing for any requir ed matching funds in order to |
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366 | | - | receive hazard mitigation grants from the state or federal |
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367 | | - | government or any private sector or nonprofit organization provided |
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368 | | - | grant funds; |
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| 606 | + | 9. Providing for costs incurred by the county for in cluding |
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| 607 | + | hazard mitigation assessment information in the tax statement as |
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| 608 | + | provided in subsection B of Section 2915 of Title 68 of the Oklahoma |
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| 609 | + | Statutes; |
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| 610 | + | 10. Providing any funds required as a deductibl e on the |
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| 611 | + | municipal and county property insurance policie s that cover any |
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| 612 | + | property, buildings, facilities, eq uipment, vehicles and materials |
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| 613 | + | located within the district damaged or destroyed as a result of the |
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| 614 | + | hazard for which an insurance claim is filed. F or purposes of this |
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| 615 | + | section, “hazard” shall mean a condition with the potential threat |
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| 616 | + | or actual loss or har m to humans, property, the community or |
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| 617 | + | environment that is naturally occurring or a human -induced disaster |
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| 618 | + | or event which poses or results in great risk or danger or damage; |
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| 619 | + | 11. Providing for any requir ed matching funds in order to |
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| 620 | + | receive hazard mitigat ion grants from the state or federal |
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| 621 | + | government or any private sector or nonprofit organization provided |
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| 622 | + | grant funds; |
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402 | | - | D. The establishment of the hazard mitigation annual assessment |
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403 | | - | shall terminate five (5) years after the passage by the voters of |
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404 | | - | the county unless renewed by the voters of the county. |
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405 | | - | SECTION 8. NEW LAW A new section of law to be codified |
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406 | | - | in the Oklahoma Statutes as Section 501.8 of Title 19, unless there |
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407 | | - | is created a duplication in numbering, reads as follows: |
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408 | | - | No portion of annual assessment shall be used to suppla nt or be |
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409 | | - | used in exchange for any current appropriations dedicated for and |
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410 | | - | expended for hazard mitigation or disaster recovery expenditures. |
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411 | | - | The annual assessment shall only be used in addition to or to |
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412 | | - | supplement current appropriations and expenditures f or hazard |
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413 | | - | mitigation or disaster recovery. The prohibition provided in thi s |
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414 | | - | subsection shall not apply to federal Community Development Block |
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415 | | - | Grant (CDBG) funding which a county or municipality is using for |
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416 | | - | hazard mitigation or disaster recovery. In thos e cases, the annual |
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417 | | - | assessment shall be used to replace any CDBG funding wh ich has been |
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418 | | - | directed towards hazard mitigation, disaster recovery expenditures |
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419 | | - | or both hazard mitigation and disaster recovery expenditures. |
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| 680 | + | D. The establishment of the hazard mitigation annual assess ment |
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| 681 | + | shall terminate five (5) years after the passage by the voters of |
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| 682 | + | the county unless renewed by the voters of the county. |
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| 683 | + | SECTION 8. NEW LAW A new section of law to be codified |
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| 684 | + | in the Oklahoma Statutes as Section 501.8 of Title 19, unless there |
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| 685 | + | is created a duplication in numbering, reads as follows: |
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| 686 | + | No portion of annual assessment shall be used to supplant or be |
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| 687 | + | used in exchange for any current appropriations dedicated for and |
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| 688 | + | expended for hazard mitigation or disaster recovery expenditures. |
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| 689 | + | The annual assessment shall only be used in addition to or to |
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| 690 | + | supplement current appropriations and expenditures for hazard |
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| 691 | + | mitigation or disaster recovery. The prohibition provided in thi s |
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| 692 | + | subsection shall not apply to federal Community De velopment Block |
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| 693 | + | Grant (CDBG) funding which a county or municipality is using for |
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| 694 | + | hazard mitigation or disaster recovery. In those cases, the annual |
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| 695 | + | assessment shall be used to replace any CDBG funding wh ich has been |
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| 696 | + | directed towards hazard mitigation, dis aster recovery expenditures |
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| 697 | + | or both hazard mitigation and disaster recovery expenditures. |
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453 | | - | for mitigation improvements, disaster recovery or both mitigation |
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454 | | - | improvements and disaster recovery impacting agricultural property. |
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455 | | - | SECTION 10. NEW LAW A new section of law to be codified |
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456 | | - | in the Oklahoma Statutes as Section 501.10 of Title 19, unless there |
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457 | | - | is created a duplication in numbering, reads as follows: |
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458 | | - | Every assessment levied under the authority of the Oklahoma |
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459 | | - | Hazard Mitigation Assessment District Act shall be a lien against |
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460 | | - | the tract of land on which it has been levied, until paid, and the |
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461 | | - | lien shall be coequal with the lien of ad valorem and other taxes |
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462 | | - | including special assessments, and prior and superior to all oth er |
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463 | | - | liens, and the assessment shall draw interest and shall be collected |
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464 | | - | in the same manner as ad valorem taxes. |
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465 | | - | SECTION 11. NEW LAW A new section of law to be codified |
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466 | | - | in the Oklahoma Statutes as Section 501.11 of Title 19, unless th ere |
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467 | | - | is created a duplication in numbering, reads as follows: |
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468 | | - | The county assessor shall compute and enter, in respective |
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469 | | - | columns of the tax rolls, the respective sums in dollars and cents |
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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 |
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| 756 | + | improvements and disaster recovery impacting agricultural property. |
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| 757 | + | SECTION 10. NEW LAW A new section of law to be codified |
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| 758 | + | in the Oklahoma Statutes as Section 501.10 of Title 19, unless t here |
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| 759 | + | is created a duplication in numbering, reads as follows: |
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| 760 | + | Every assessment levied under the authority of the Oklahoma |
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| 761 | + | Hazard Mitigation Assessmen t District Act shall be a lien against |
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| 762 | + | the tract of land on which it has been levied, until paid, and the |
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| 763 | + | lien shall be coequal with the lien of ad valorem and other taxes |
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| 764 | + | including special assessments, and prior and superior to all other |
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| 765 | + | liens, and the assessment shall draw interest and shall be collected |
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| 766 | + | in the same manner as ad valorem taxes. |
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| 767 | + | SECTION 11. NEW LAW A new section of law to be codified |
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| 768 | + | in the Oklahoma Statutes as Section 501.11 of Title 19, unless there |
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| 769 | + | is created a duplication in numbering, reads as follows: |
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| 770 | + | The county assessor shall compute and enter, in respective |
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| 771 | + | columns of the tax rolls, the respective sums in dollars and cents |
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| 772 | + | to be paid on each piece of property therein enumerated. The county |
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504 | | - | collected in this state. Costs associated with the collection of |
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505 | | - | the assessments incurred by the county treasure r shall be paid from |
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506 | | - | the proceeds of the district. If any assessment beco mes delinquent, |
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507 | | - | it shall draw interest as a penalty after delinquency at the rate of |
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508 | | - | eighteen percent (18%) per annum. All assessments and penalties |
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509 | | - | collected or received from the O klahoma Hazard Mitigation Assessment |
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510 | | - | District Act shall be paid to the cou nty treasurer. |
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511 | | - | SECTION 12. NEW LAW A new section of law to be codified |
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512 | | - | in the Oklahoma Statutes as Section 501.12 of Title 19, unless there |
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513 | | - | is created a duplication in numbering, reads as follows: |
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514 | | - | A hazard mitigation assessment distr ict may be dissolved by a |
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515 | | - | majority vote of the registered voters at an election called for |
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516 | | - | that purpose by the governing body of the county. |
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517 | | - | SECTION 13. NEW LAW A new section of law to be codified |
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518 | | - | in the Oklahoma Statutes as Section 501.13 of Title 19, unless there |
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519 | | - | is created a duplication in numbering, reads as follows: |
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520 | | - | The governing body of the county is authorized to negotiate and |
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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 |
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| 831 | + | the assessments incurred by the county treasurer shall be paid fro m |
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| 832 | + | the proceeds of the district. If any assessment beco mes delinquent, |
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| 833 | + | it shall draw interest as a penalty a fter delinquency at the rate of |
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| 834 | + | eighteen percent (18%) per annum. All assessments and penalties |
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| 835 | + | collected or received from the Oklahoma Hazard Miti gation Assessment |
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| 836 | + | District Act shall be paid to the cou nty treasurer. |
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| 837 | + | SECTION 12. NEW LAW A new section of law to be codified |
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| 838 | + | in the Oklahoma Statutes as Section 501.12 of Title 19, unless there |
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| 839 | + | is created a duplication in numbering, reads as follows: |
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| 840 | + | A hazard mitigation assessment distr ict may be dissolved by a |
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| 841 | + | majority vote of the regist ered voters at an election called for |
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| 842 | + | that purpose by the governing body of the county. |
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| 843 | + | SECTION 13. NEW LAW A new section of law to be codified |
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| 844 | + | in the Oklahoma Statutes as Section 501.13 of Title 19, unless there |
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| 845 | + | is created a duplica tion in numbering, reads as follows: |
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| 846 | + | The governing body of the county is authorized to negotiate and |
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| 847 | + | enter into intergovernmental cooperative agreem ents on behalf of the |
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553 | | - | SECTION 14. NEW LAW A new section of law to be codified |
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554 | | - | in the Oklahoma Statutes as Section 501.14 of Title 19, unless there |
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555 | | - | is created a duplication in numbering, reads as follows: |
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556 | | - | The governing body of the county shall prepare, present and file |
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557 | | - | quarterly reports on the activities of the haz ard mitigation |
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558 | | - | assessment district. The reports shall include, but shall not be |
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559 | | - | limited to, the current receipts, the current expenditures and t he |
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560 | | - | projects funded, the projects to be funded in the next quarter, any |
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561 | | - | reports and recommendations received fro m the hazard mitigation |
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562 | | - | advisory board, and any other information regarding the activities |
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563 | | - | and actions taken. |
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564 | | - | SECTION 15. AMENDATORY 68 O.S. 2011, Section 2915, is |
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565 | | - | amended to read as follows: |
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566 | | - | Section 2915. A. It shall be the duty of every person subject |
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567 | | - | to taxation under the Ad Valorem Tax Code, Section 2801 et seq. of |
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568 | | - | this title, to attend the treasurer ’s office and pay taxes, and if |
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569 | | - | any person neglects to attend and pay t axes until after they have |
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570 | | - | become delinquent, the treasurer shall collect t he same in the |
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571 | | - | manner provided by law. If any person owing taxes , removes from one |
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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 |
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| 904 | + | in the Oklahoma Statutes as Section 501.14 of Title 19, unless there |
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| 905 | + | is created a duplication in numbering, reads as follows: |
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| 906 | + | The governing body of the county sha ll prepare, present and file |
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| 907 | + | quarterly reports on the activities of the haz ard mitigation |
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| 908 | + | assessment district. The reports shall include, but shall not be |
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| 909 | + | limited to, the current receipts, the current expenditures and the |
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| 910 | + | projects funded, the projects to be funded in the next quarter, any |
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| 911 | + | reports and recommendations received fro m the hazard mitigation |
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| 912 | + | advisory board, and any other information regarding the activities |
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| 913 | + | and actions taken. |
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| 914 | + | SECTION 15. AMENDATORY 68 O.S. 2011, Section 2915, is |
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| 915 | + | amended to read as follows: |
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| 916 | + | Section 2915. A. It shall be the duty of every person subject |
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| 917 | + | to taxation under the Ad Valorem Tax Code, Section 2801 et seq. of |
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| 918 | + | this title, to attend the treasurer ’s office and pay taxes, and if |
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| 919 | + | any person neglects to attend and pay t axes until after they have |
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| 920 | + | become delinquent, the treasurer shall collect the same in the |
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| 921 | + | manner provided by law. If any person owing taxes , removes from one |
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| 922 | + | county to another in this state, the county treasurer shall forward |
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604 | | - | deputy, places other than the co unty seat for the purpose of |
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605 | | - | receiving taxes. Nothing herein shall be so construed as to prevent |
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606 | | - | an agent of any person subject to taxation from paying the taxes. |
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607 | | - | B. The county treasurer of each county shall, within thirty |
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608 | | - | (30) days after the tax rolls h ave been completed and delivered to |
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609 | | - | the office of the county treasurer by the county assessor, mail to |
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610 | | - | each taxpayer at the taxpayer ’s last-known address a statement |
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611 | | - | showing separately the amount of all ad valorem taxes assessed |
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612 | | - | against the taxpayer’s real and personal property for the current |
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613 | | - | year and, all delinquent taxes remaining unpaid thereon for previous |
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614 | | - | years and, if applicable, any assessments levied on properties |
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615 | | - | within a hazard mitigation assessment district pursuant to Secti on 7 |
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616 | | - | of this act. At the county treasurer’s option, in lieu of regular |
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617 | | - | mailing, the treasurer may instead send the tax statement to the |
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618 | | - | taxpayer by electronic mail provided the taxpayer has submitted a |
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619 | | - | written request to receive such statements by electro nic mail |
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620 | | - | instead of by regular mail. It is expressly provided, however, th at |
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621 | | - | failure of any taxpayer to receive such statement, or failure of the |
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622 | | - | treasurer to so mail the same, shall not in any way exte nd the date |
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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 |
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| 979 | + | receiving taxes. Nothin g herein shall be so construed as to prevent |
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| 980 | + | an agent of any person subject to taxation from paying the taxes. |
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| 981 | + | B. The county treasurer of each county shall, within thirty |
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| 982 | + | (30) days after the tax rolls h ave been completed and delivered to |
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| 983 | + | the office of the county treasurer by the county assessor, mail to |
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| 984 | + | each taxpayer at the taxpayer ’s last-known address a statement |
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| 985 | + | showing separately the amount of all ad valorem taxes assessed |
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| 986 | + | against the taxpayer’s real and personal property for the current |
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| 987 | + | year and, all delinquent taxes remaining unpaid thereon for previous |
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| 988 | + | years and, if applicable, any assessments levied on properties |
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| 989 | + | within a hazard mitigation assessment district pursuant to Secti on 7 |
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| 990 | + | of this act. At the county treasurer’s option, in lieu of regular |
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| 991 | + | mailing, the treasurer may instead send the tax statement to the |
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| 992 | + | taxpayer by electronic mail provided the taxpayer has submitted a |
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| 993 | + | written request to receive such statements by electro nic mail |
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| 994 | + | instead of by regular mail. It is expressly provided, however, t hat |
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| 995 | + | failure of any taxpayer to receive such statement, or failure of the |
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| 996 | + | treasurer to so mail the same, shall not in any way extend the date |
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| 997 | + | by which such taxes or assessments shall be due and payable no r |
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655 | 1053 | | language so that a person of common understanding would know what is |
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656 | 1054 | | intended. The statement shall also contain an explanation of the |
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657 | 1055 | | manner in which ad valorem taxes are apportioned between the county, |
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658 | 1056 | | school district or other jurisdiction levying ad valorem taxes and |
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659 | 1057 | | shall identify the apportionment of the taxes for the current ye ar |
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660 | 1058 | | on the subject property. The State Auditor and Inspector shall |
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661 | 1059 | | promulgate rules necessary to implement the provisions of this |
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662 | 1060 | | subsection. |
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663 | 1061 | | D. It shall be the mandatory duty of th e county treasurer to |
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664 | 1062 | | request an appropriation for necessary postage and e xpense to defray |
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665 | 1063 | | the cost of furnishing taxpayers the statement herein provided and |
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666 | 1064 | | it shall be the mandatory duty of the board of county commissioners |
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667 | 1065 | | and the county excise board to make such appropriat ion. |
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668 | 1066 | | SECTION 16. This act shall bec ome effective July 1, 2021. |
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669 | 1067 | | SECTION 17. It being immediately necessary for the preservation |
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670 | 1068 | | of the public peace, health or safety, an emergency is hereby |
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671 | 1069 | | declared to exist, by reason wh ereof this act shall take effect and |
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672 | 1070 | | be in full force from and after its passage and app roval. |
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