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SENATE FLOOR VERSION
February 11, 2021
AS AMENDED
SENATE BILL NO. 189 By: Rader of the Senate
and
Sims of the House
[ counties and county offic ers - Oklahoma Hazard
Mitigation Assessment District Act - Hazard
Mitigation District Trust Authority - cooperative
agreements with tribal entities - statement to
taxpayers - codification - effective date -
emergency ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.1 of Title 19, un less there
is created a duplication in numbering, reads as follows:
This act shall be known and may be cited as the “Oklahoma Hazard
Mitigation Assessment District Act ”.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.2 of Title 19, unless there
is created a duplication in numbering, reads as follows:
The governing body of a county may initiate the creation of a
hazard mitigation assessment district by the adoption of a
resolution calling for the question t o be placed before the
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registered voters of the county of whether to organize a hazard
mitigation assessment district. The resolution shall be submitted
to registered voters of the county at a countywide special or
general election. W hen a district is or ganized, it shall have the
powers conferred by the Oklahoma Hazard Mitigation Assessment
District Act.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.3 of Title 19, unless there
is created a duplication in numbering, reads as follows:
A. A hazard mitigation assessment district shall include all
territory located within the county.
B. To administer the hazard mitigation assessment district, a
Hazard Mitigation Dist rict Trust Authority shall be created to be
responsible for the administration, determination of projects and
programs to be funded, to create, amend and oversee the budget and
to approve the expenditures of the collected assessment. The
Authority shall have seven (7) truste es which shall include the
three members of the board of county commissioners, the mayor or
other elected officials from three municipalities within the county
selected by the board of county commissioners and one member at
large selected by the board of c ounty commissioners. Operational
management of the hazard mitigation assessment district as it
pertains to the approval of any capital improvements constructed and
any short-term and long-term capital acquisitions and other
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expenditures as provided in par agraphs 1 through 13 of subsection C
of Section 7 of this act shall be vested within the Hazard
Mitigation Trust Authority.
C. Budgetary oversight, prioritizat ion of capital and
noncapital projects funded and the development of the nec essary
administrative policies and procedures shall be vested within the
Hazard Mitigation District Trust Authority.
SECTION 4. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.4 of Title 19, unles s there
is created a duplication in numbering, reads as follows:
A. The costs of an election to establish a hazard mitigation
assessment district shall be paid by the county as de termined by the
county election board conducting the countywide special or g eneral
election.
B. The election to determine whether a district shall be
established, and the notice thereof, shall be conducted in the same
manner as other county questions whic h are submitted to the
electorate of the county. The notice shall require t he registered
voters of the county to cast ballots which contain the words:
1. “Hazard Mitigation Assessment District - Yes”; and
2. “Hazard Mitigation Assessment District - No”,
or words equivalent thereto. All residents of the county who are
qualified electors shall be qualified to vote on the proposition.
The hazard mitigation assessment district election shall be
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conducted in accordance with the general or special election l aws of
the state, and the regular election officials shall be in charge at
the usual polling pla ce of each regular precinct, or part of a
precinct, which shall include lands within the boundaries of the
county.
SECTION 5. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.5 of Title 19, unless there
is created a duplication in numbering, reads as follows:
If the certified election results show that greater than sixty
percent (60%) of all the votes cas t are “Hazard Mitigation
Assessment District - Yes”, the governing body of t he county shall,
by adoption of a resolution, declare the hazard mitigation
assessment district established. Any resolution establishing a
hazard mitigation assessment district sh all be filed in the office
of the county clerk in the county where the elect ion was held.
SECTION 6. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.6 of Title 19, unless there
is created a duplication in numbering, reads as follows:
The governing body of the county may e stablish a hazard
mitigation advisory board composed of thirteen (13) citizens from
the municipalities and unincorporated areas of the county to make
reports and recommendations to the Hazard Mitigation Trust Authority
to advise the county governing body o n hazard mitigation and
disaster recovery expenditures and projects. The governing body of
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the county shall appoint the hazard mitigation advisory board
members for either one - or two-year terms.
SECTION 7. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.7 of Title 19, unless there
is created a duplication in numbering, reads as follows:
A. There shall be levied an annual assessment no greater than
two (2) mills on the dollar of assessed value of the types of
property in the district as provided in paragraphs 1, 2 and 3 of
subsection A of Section 2803 of Title 68 of the Oklahoma Statutes.
B. The annual assessment provided in subsection A of this
section shall not apply to real property zoned for agricultural land
use, livestock utilized in support of the family and personal
property owned by for -profit agricultural business entities. A
property that is exempt from the ass essment at the time when the
voters approve the assessment shall remain exem pt even if the
property is rezoned to a nonexempt category at a later time.
Government-owned and nonprofit properties shall be exempt from the
annual assessment. Properties locat ed within a tax increment
financing district shall be subject to the assessm ent.
C. The proceeds of the assessments shall be used for the short -
term and long-term capital acquisitions and capital improvements of
the hazard mitigation assessment district, as well as expenses
related to any of the following, or combination of the f ollowing,
purposes:
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1. Planning, designing, installing, constructing, operating and
maintaining hazard mitigation capital improvements;
2. Creating a fund balance equal to ten pe rcent (10%) of the
amount of assessment collected annually to be used by the county
where the district is located or any municipality located within the
district for matching any funding requirements by the state or
federal government in order to qualify a nd to receive state or
federal government disaster relief funds;
3. Purchasing and maintaining equipment and vehicles required
to implement projects in a FEMA -approved hazard mitigation plan;
4. Providing funds in support of efforts to acquire and
demolish or relocate, if technically feasible, or elevate structures
located in areas prone to flooding including expenses to ensure that
people whose real property is acquired using federal funds, or who
move as a result of projects receiving funds, will be tre ated fairly
and equitably, pursuant to the Uniform Relocation Assistance an d
Real Property Acquisition Policies Act of 1970, Sections 4601
through 4655 of Title 42 of the United States Code, and receive
assistance in moving from the property they occupy;
5. Providing funding to county health departments for the
creation of and implementation of public health hazard mitigation
plans;
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6. Funding for studies, evaluations, consulting services and
professional services related directly or indirectly to purpose s in
paragraphs 1 through 5 of this subsection;
7. Providing and receiving hazard mitigation training;
8. Providing administrative costs not to exceed five percent
(5%) of the total amount of assessment collected annually for the
administration of the ha zard mitigation plan;
9. Providing for costs incurred by the county for in cluding
hazard mitigation assessment information in the tax statement as
provided in subsection B of Section 2915 of Title 68 of the Oklahoma
Statutes;
10. Providing any funds requ ired as a deductible on the
municipal and county property insurance policie s that cover any
property, buildings, facilities, equipment, vehicles and materials
located within the district damaged or destroyed as a result of the
hazard for which an insurance claim is filed. For purposes of this
section, “hazard” shall mean a condition with the potential threat
or actual loss or harm to humans, property, the community or
environment that is naturally occurring or a human -induced disaster
or event which poses or results in great risk or danger or damage;
11. Providing for any requir ed matching funds in order to
receive hazard mitigation grants from the state or federal
government or any private sector or nonprofit organization provided
grant funds;
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12. Providing hazard mitigation and disaster recovery funding
to public authorities a nd trusts which are responsible for the
management, operation, construction, maintenance and preservation of
public property; and
13. Providing funds for any cleanup, demolition, d ebris removal
and hazardous material removal following any hazard.
D. The establishment of the hazard mitigation annual assessment
shall terminate five (5) years after the passage by the voters of
the county unless renewed by the voters of the county.
SECTION 8. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.8 of Title 19, unless there
is created a duplication in numbering, reads as follows:
No portion of annual assessment shall be used to suppla nt or be
used in exchange for any current appropriations dedicated for and
expended for hazard mitigation or disaster recovery expenditures.
The annual assessment shall only be used in addition to or to
supplement current appropriations and expenditures f or hazard
mitigation or disaster recovery. The prohibition provided in thi s
subsection shall not apply to federal Community Development Block
Grant (CDBG) funding which a county or municipality is using for
hazard mitigation or disaster recovery. In thos e cases, the annual
assessment shall be used to replace any CDBG funding wh ich has been
directed towards hazard mitigation, disaster recovery expenditures
or both hazard mitigation and disaster recovery expenditures.
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SECTION 9. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.9 of Title 19, unless there
is created a duplication in numbering, reads as follows:
In counties determined by the most recent Federal Decennial
Census to be completely or most ly rural, no less than forty percent
(40%) of the annual assessment collect ed in the county shall be used
for mitigation improvements, disaster recovery or both mitigation
improvements and disaster recovery impacting agricultural property.
SECTION 10. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.10 of Title 19, unless there
is created a duplication in numbering, reads as follows:
Every assessment levied under the authority of the Oklahoma
Hazard Mitigation Assessment District Act shall be a lien against
the tract of land on which it has been levied, until paid, and the
lien shall be coequal with the lien of ad valorem and other taxes
including special assessments, and prior and superior to all oth er
liens, and the assessment shall draw interest and shall be collected
in the same manner as ad valorem taxes.
SECTION 11. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.11 of Title 19, unless th ere
is created a duplication in numbering, reads as follows:
The county assessor shall compute and enter, in respective
columns of the tax rolls, the respective sums in dollars and cents
to be paid on each piece of property therein enumerated. The county
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clerk shall certify to the county treasurer in the county where the
district, or any part thereof, is located the amount of assessment
in each fund levied upon each tract. The county treasurer shall
enter the amount of each in separate columns of the tax list of the
county. The assessments shall be collected by the county trea surer
at the same time and in the same manner as all other taxes are
collected in this state. Costs associated with the collection of
the assessments incurred by the county treasure r shall be paid from
the proceeds of the district. If any assessment beco mes delinquent,
it shall draw interest as a penalty after delinquency at the rate of
eighteen percent (18%) per annum. All assessments and penalties
collected or received from the O klahoma Hazard Mitigation Assessment
District Act shall be paid to the cou nty treasurer.
SECTION 12. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.12 of Title 19, unless there
is created a duplication in numbering, reads as follows:
A hazard mitigation assessment distr ict may be dissolved by a
majority vote of the registered voters at an election called for
that purpose by the governing body of the county.
SECTION 13. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.13 of Title 19, unless there
is created a duplication in numbering, reads as follows:
The governing body of the county is authorized to negotiate and
enter into intergovernmental cooperative agreements on behalf of the
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district with a federally recogni zed Indian tribal government within
this state, owner of restricted property, beneficiaries of trust
property and the federal Bureau of Indian Affairs to address
payments in lieu of assessments and other issues of mutual interest.
SECTION 14. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 501.14 of Title 19, unless there
is created a duplication in numbering, reads as follows:
The governing body of the county shall prepare, present and file
quarterly reports on the activities of the haz ard mitigation
assessment district. The reports shall include, but shall not be
limited to, the current receipts, the current expenditures and t he
projects funded, the projects to be funded in the next quarter, any
reports and recommendations received fro m the hazard mitigation
advisory board, and any other information regarding the activities
and actions taken.
SECTION 15. AMENDATORY 68 O.S. 2011, Section 2915, is
amended to read as follows:
Section 2915. A. It shall be the duty of every person subject
to taxation under the Ad Valorem Tax Code, Section 2801 et seq. of
this title, to attend the treasurer ’s office and pay taxes, and if
any person neglects to attend and pay t axes until after they have
become delinquent, the treasurer shall collect t he same in the
manner provided by law. If any person owing taxes , removes from one
county to another in this state, the county treasurer shall forward
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the tax claim to the treasure r of the county to wh ich the person has
removed, and the taxes shall be col lected by the county treasurer of
the latter place as other taxes and returned to the proper county,
less legal charges. The co unty treasurer may visit, in person or by
deputy, places other than the co unty seat for the purpose of
receiving taxes. Nothing herein shall be so construed as to prevent
an agent of any person subject to taxation from paying the taxes.
B. The county treasurer of each county shall, within thirty
(30) days after the tax rolls h ave been completed and delivered to
the office of the county treasurer by the county assessor, mail to
each taxpayer at the taxpayer ’s last-known address a statement
showing separately the amount of all ad valorem taxes assessed
against the taxpayer’s real and personal property for the current
year and, all delinquent taxes remaining unpaid thereon for previous
years and, if applicable, any assessments levied on properties
within a hazard mitigation assessment district pursuant to Secti on 7
of this act. At the county treasurer’s option, in lieu of regular
mailing, the treasurer may instead send the tax statement to the
taxpayer by electronic mail provided the taxpayer has submitted a
written request to receive such statements by electro nic mail
instead of by regular mail. It is expressly provided, however, th at
failure of any taxpayer to receive such statement, or failure of the
treasurer to so mail the same, shall not in any way exte nd the date
by which such taxes or assessments shall be due and payable no r
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relieve the taxpayer or property owner of the duty and
responsibility of paying same as provided by law.
C. The statement required by this section shall contain an
explanation of how the ad valorem tax bill is calculated using
language so that a person of common understanding would know what is
intended. The statement shall also contain an explanation of the
manner in which ad valorem taxes are apportioned between the county,
school district or other jurisdiction levying ad valorem taxes and
shall identify the apportionment of the taxes for the current yea r
on the subject property. The State Auditor and Inspector shall
promulgate rules necessary to implement the provisions of this
subsection.
D. It shall be the mandatory duty of th e county treasurer to
request an appropriation for necessary postage and ex pense to defray
the cost of furnishing taxpayers the statement herein provided and
it shall be the mandatory duty of the board o f county commissioners
and the county excise board to make such appropriat ion.
SECTION 16. This act shall become effective July 1, 2021.
SECTION 17. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason wh ereof this act shall take effect and
be in full force from and after its passage and app roval.
COMMITTEE REPORT BY: COMMITTEE ON GENERA L GOVERNMENT
February 11, 2021 - DO PASS AS AMENDED