Oklahoma 2024 Regular Session

Oklahoma House Bill HB1921 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	HB1921 HFLR Page 1
4		-	BOLD FACE denotes Committee Amendments. 1
	3	+	Req. No. 7775 Page 1 1
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29		-	HOUSE OF REPRESENTATIVES - FLOOR VERSION
30		-
31	28		STATE OF OKLAHOMA
32	29
33	30		1st Session of the 59th Legislature (2023)
34	31
35	32		COMMITTEE SUBSTITUTE
36	33		FOR
37		-	HOUSE BILL NO. 1921 By: Sims of the House
38		-
39		-	and
40		-
41		-	Rader of the Senate
	34	+	HOUSE BILL NO. 1921 By: Sims
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47	40		COMMITTEE SUBSTITUTE
48	41
49	42		An Act relating to counties and county officers;
50	43		creating the Oklahoma Hazard Mitigation Assessment
51	44		District Act; permitting counties t o initiate
52	45		creation of hazard mitigation assessment distr icts;
53	46		directing resolution be submitted to t he registered
54	47		voters of the county; conferring powers; describing
55	48		territory of a hazard mitigation assessment district;
56	49		creating Hazard Mitigation District Trust Authority;
57	50		providing for management and budgetary oversight;
58	51		developing administrative policie s and procedures;
59	52		requiring county to pay for election; providing for
60	53		notice of election; stating question to be placed on
61	54		ballot; describing eligible vote rs; providing for
62	55		conduct of election subject to general or special
63	56		election laws; declaring establis hment of district
64	57		upon majority vote; authorizing creation of certain
65	58		advisory board; providing for levy of annual
66	59		assessment on certain property based on assessed
67	60		value and specifying purposes thereof; eliminati ng
68	61		assessment automatically after certain ti me;
69	62		prohibiting assessment to be used in exchange for
70	63		appropriations; providing exception; providing
71	64		minimum amount of asse ssment be used for certain
72	65		purpose in certain rural counties; providing for a
73	66		lien against property if assessment is unpaid;
74	67		stating priority of lien; directing specified
75	68		accounting procedures by certain county officers;
	69	+	directing certain costs be paid fro m the proceeds of
	70	+	the district; requiring interest to be charged on
	71	+	delinquent assessment ; permitting dissolution of a
	72	+	hazard mitigation assessment district upon certain
	73	+	majority vote; authorizing certain cooperative
	74	+	agreements with tribal entities; requir ing certain
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77		-	HB1921 HFLR Page 2
78		-	BOLD FACE denotes Committee Amendments. 1
	76	+	Req. No. 7775 Page 2 1
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103		-	directing certain costs be paid fro m the proceeds of
104		-	the district; requiring interest to be charged on
105		-	delinquent assessment ; permitting dissolution of a
106		-	hazard mitigation assessment district upon certain
107		-	majority vote; authorizing certain cooperative
108		-	agreements with tribal entities; requir ing certain
109	101		quarterly reports; a mending 68 O.S. 2021, Section
110	102		2915, which relates to stat ement to taxpayers; adding
111	103		information to be included on certain statement;
112	104		providing for codification; providing an effective
113	105		date; and declaring an emergency .
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117	109		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
118	110		SECTION 1. NEW LAW A new section of law to be codified
119	111		in the Oklahoma Statutes as Section 501.1 of Title 19, unless there
120	112		is created a duplication in numbering, reads as fol lows:
121	113		This act shall be known an d may be cited as the "Oklahoma Hazard
122	114		Mitigation Assessment District Act".
123	115		SECTION 2. NEW LAW A new section of law to be codified
124	116		in the Oklahoma Statutes as Section 501.2 of Title 19, unless there
125	117		is created a duplication in numbe ring, reads as follows:
126	118		The governing body of a county ma y initiate the creation of a
127	119		hazard mitigation ass essment district by the adoption of a
128	120		resolution calling for the question to be placed before the
129	121		registered voters of the county of whether to organ ize a hazard
130	122		mitigation assessment district. The resolut ion shall be submitted
131	123		to registered voters of the county at a countywide special or
132	124		general election. When a district is organized, it shall have the
	125	+	powers conferred by the Oklahoma Hazard Mitigat ion Assessment
	126	+	District Act.
133	127
134		-	HB1921 HFLR Page 3
135		-	BOLD FACE denotes Committee Amendments. 1
	128	+	Req. No. 7775 Page 3 1
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160		-	powers conferred by the Oklahoma Hazard Mitigat ion Assessment
161		-	District Act.
162	153		SECTION 3. NEW LAW A new section of law to be codified
163	154		in the Oklahoma Statutes as Section 501.3 of Title 19, unless there
164	155		is created a duplication in numbering, reads as follows:
165	156		A. A hazard mitigation assessment district shall include all
166	157		territory located within the county.
167	158		B. To administer the hazard m itigation assessment district, a
168	159		Hazard Mitigation District Trust Authority shall be created to be
169	160		responsible for the administration, determination of projects and
170	161		programs to be funded, to create, amend an d oversee the budget and
171	162		to approve the expenditu res of the collected assessment. The
172	163		Authority shall have seven (7) trustees which shall include the
173	164		three members of the board of county commission ers, the mayor or
174	165		other elected officials from three munic ipalities within the county
175	166		selected by the board of county commissioners and one member at -
176	167		large selected by the board of county commissioners. Operational
177	168		management of the hazard mitigation asse ssment district as it
178	169		pertains to the approval of any capi tal improvements constructed and
179	170		any short-term and long-term capital acquisitions and other
180	171		expenditures as provided in paragraphs 1 through 13 of subsection C
181	172		of Section 6 of this act shall be ves ted within the Hazard
182	173		Mitigation Trust Authority.
	174	+	C. Budgetary oversight, prioritization of capital and
	175	+	noncapital projects funded and the development of the necessary
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184		-	HB1921 HFLR Page 4
185		-	BOLD FACE denotes Committee Amendments. 1
	177	+	Req. No. 7775 Page 4 1
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210		-	C. Budgetary oversight, prioritization of capital and
211		-	noncapital projects funded and th e development of the necessary
212	202		administrative policies and procedures shall be vested w ithin the
213	203		Hazard Mitigation Dis trict Trust Authority.
214	204		SECTION 4. NEW LAW A new section of law to be codified
215	205		in the Oklahoma Statutes as Section 501.4 of Title 19, unless there
216	206		is created a duplication in numbering, reads as follows :
217	207		A. The costs of an election to establish a hazard mitigation
218	208		assessment district shall be paid by the county as determined by the
219	209		county election board conducting the countywide special or general
220	210		election.
221	211		B. The election to determine whether a distri ct shall be
222	212		established, and the notice thereof, shall be conducted in the same
223	213		manner as other county questions which are submitted to th e
224	214		electorate of the county. The notice shall require the registered
225	215		voters of the county to cast ballots which contai n the words:
226	216		1. "Hazard Mitigation Assessment District - Yes"; and
227	217		2. "Hazard Mitigation Assessment District - No",
228	218		or words equivalent thereto. All residents of the county who are
229	219		qualified electors shall be qualified to vote on the proposition.
230	220		The hazard mitigation assessment dis trict election shall be
231	221		conducted in accordance with the g eneral or special election laws of
232	222		the state, and the regular election officials shall be in charge at
233	223		the usual polling place of each regular precinct, or part of a
	224	+	precinct, which shall include la nds within the boundaries of the
	225	+	county.
234	226
235		-	HB1921 HFLR Page 5
236		-	BOLD FACE denotes Committee Amendments. 1
	227	+	Req. No. 7775 Page 5 1
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261		-	precinct, which shall include la nds within the boundaries of the
262		-	county.
263	252		SECTION 5. NEW LAW A new section of law to be codified
264	253		in the Oklahoma Statutes as Section 501.5 of Title 19, unless there
265	254		is created a duplication in numbering , reads as follows:
266	255		If the certified election results show that greater than sixty
267	256		percent (60%) of all the votes cast are "Hazard Mitigation
268	257		Assessment District - Yes", the governing body of the county shall,
269	258		by adoption of a resolution, declare the hazar d mitigation
270	259		assessment district established. Any resolution establishing a
271	260		hazard mitigation assessment district shall be filed in the o ffice
272	261		of the county clerk in the county where the election was held.
273	262		SECTION 6. NEW LAW A new section of law to be codified
274	263		in the Oklahoma Statutes as Section 501. 6 of Title 19, unless there
275	264		is created a duplication in numbering, reads as follows:
276	265		A. There shall be levied an annual assessment no greate r than
277	266		two (2) mills on the dollar of assesse d value of the types of
278	267		property in the district as provided in paragraphs 1, 2 , and 3 of
279	268		subsection A of Section 2803 of Title 68 of the Oklahoma Statutes.
280	269		B. The annual assessment provided in subsection A of this
281	270		section shall not apply to real property assessed for agricultural
282	271		land use, livestock utilized in support of the family and pers onal
283	272		property owned by for-profit agricultural business entities. A
284	273		property that is exempt from the assessment at the time when the
	274	+	voters approve the assessment sha ll remain exempt even if the
	275	+	property is reassessed to a nonexempt category at a later ti me.
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286		-	HB1921 HFLR Page 6
287		-	BOLD FACE denotes Committee Amendments. 1
	277	+	Req. No. 7775 Page 6 1
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312		-	voters approve the assessment sha ll remain exempt even if the
313		-	property is reassessed to a nonexempt category at a later ti me.
314	302		Government-owned and nonprofit properties shall be exempt from the
315	303		annual assessment. Properties located within a tax incr ement
316	304		financing district shall be subje ct to the assessment.
317	305		C. The proceeds of the assessments shall be used for the short -
318	306		term and long-term capital acquisitions and capital improvements of
319	307		the hazard mitigation assessment district, as well as expenses
320	308		related to any of the following, or com bination of the following,
321	309		purposes:
322	310		1. Planning, designing, installing, constructing, o perating,
323	311		and maintaining hazard mitigation capital improvements;
324	312		2. Creating a fund balance equal to ten percent (10%) of the
325	313		amount of assessment collected annually to be used by the county
326	314		where the district is located or any municipality located withi n the
327	315		district for matching any funding requirements by the state or
328	316		federal government in order to qualify and to receive state or
329	317		federal government disaster relief funds;
330	318		3. Purchasing and maintaining equipment and vehicles required
331	319		to implement projects in an approved Federal Emergency Management
332	320		Agency hazard mitigation plan;
333	321		4. Providing funds in support of efforts to acquire and
334	322		demolish or relocate, if t echnically feasible, or elevate structures
335	323		located in areas prone to floodin g, including expenses to ensure
	324	+	that people whose real property is acquir ed using federal funds, or
	325	+	who move as a result of projects receiving funds, will be treated
336	326
337		-	HB1921 HFLR Page 7
338		-	BOLD FACE denotes Committee Amendments. 1
	327	+	Req. No. 7775 Page 7 1
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363		-	that people whose real property is acquir ed using federal funds, or
364		-	who move as a result of projects receiving funds, will be treated
365	352		fairly and equitably, pursuant to the Uniform Relocation A ssistance
366	353		and Real Property Acqu isition Policies Act of 1970, Sections 4601
367	354		through 4655 of Title 42 of t he United States Code, and receive
368	355		assistance in moving from the property they occupy;
369	356		5. Providing fundin g to county health departments for the
370	357		creation of and implementation of pub lic health hazard mitigation
371	358		plans;
372	359		6. Funding for studies, evaluations, consulting services, and
373	360		professional services related directly or indirectly to purposes in
374	361		paragraphs 1 through 5 of this subsection;
375	362		7. Providing and receiving hazard mitigation training;
376	363		8. Providing administrative costs not to exceed five percent
377	364		(5%) of the total amount of assessment collected annually for the
378	365		administration of the hazard mitigation pla n;
379	366		9. Providing for costs incurred by the county for including
380	367		hazard mitigation assessment information in the tax statement as
381	368		provided in subsection B of Section 2915 of Title 68 of the Oklahoma
382	369		Statutes;
383	370		10. Providing any funds required as a deductibl e on the
384	371		municipal and county property insu rance policies that cover any
385	372		property, buildings, facilities, equipment, vehicles , and materials
386	373		located within the district damaged or destroyed as a result of the
	374	+	hazard for which an insurance claim is filed. F or purposes of this
	375	+	section, "hazard" shall mean a condition with the pote ntial threat
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388		-	HB1921 HFLR Page 8
389		-	BOLD FACE denotes Committee Amendments. 1
	377	+	Req. No. 7775 Page 8 1
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414		-	hazard for which an insurance claim is filed. F or purposes of this
415		-	section, "hazard" shall mean a condition with the pote ntial threat
416	402		or actual loss or harm to humans, property, the community or
417	403		environment that is naturally occurring or a human -induced disaster
418	404		or event which poses or results in great risk or danger or damage;
419	405		11. Providing for any required matching funds in order to
420	406		receive hazard mitigation grants from the state or federal
421	407		government or any private sector or nonprofit organization provided
422	408		grant funds;
423	409		12. Providing hazard mitigati on and disaster-recovery funding
424	410		to public authorities and trusts which ar e responsible for the
425	411		management, operation, construction, maintenance , and preservation
426	412		of public property; and
427	413		13. Providing funds for any cleanup, demolition, debris
428	414		removal, and hazardous material removal following any hazard.
429	415		D. The establishment of the hazard mitigation annual assessment
430	416		shall terminate five (5) years a fter the passage by the voters of
431	417		the county unless renewed by the voters of the county.
432	418		SECTION 7. NEW LAW A new section of la w to be codified
433	419		in the Oklahoma Statutes as Section 501.7 of Title 19, unless there
434	420		is created a duplica tion in numbering, reads as follows:
435	421		No portion of the annual assessment shall be used to supplant or
436	422		be used in exchange for any current appropriation s dedicated for and
437	423		expended for hazard mitigation or disaster recovery expenditures.
	424	+	The annual assessment s hall only be used in addition to or to
	425	+	supplement current appropriations and expenditures for hazard
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439		-	HB1921 HFLR Page 9
440		-	BOLD FACE denotes Committee Amendments. 1
	427	+	Req. No. 7775 Page 9 1
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465		-	The annual assessment s hall only be used in addition to or to
466		-	supplement current appropriations and expenditures for hazard
467	452		mitigation or disaster recovery. The prohibit ion provided in this
468	453		section shall not apply to federal Community Development Block Grant
469	454		(CDBG) funding which a county or municipality is using for hazard
470	455		mitigation or disaster recovery. In those cases, the annual
471	456		assessment shall be used to replace any CDBG funding which has been
472	457		directed towards hazard mitigation, disaster recovery expenditures
473	458		or both hazard mitigation and disaster recovery expenditures.
474	459		SECTION 8. NEW LAW A new section of law to be codified
475	460		in the Oklahoma Statutes as Section 501. 8 of Title 19, unless there
476	461		is created a duplication in numbering, reads as follows:
477	462		In counties determined by the most recent Federal Decennial
478	463		Census to be completely or mostly rural, no less th an forty percent
479	464		(40%) of the annual as sessment collected in the county sha ll be used
480	465		for mitigation improvements, disaster recovery or both mitigat ion
481	466		improvements and disaster recovery impacting agricultural property.
482	467		SECTION 9. NEW LAW A new section of law to be codif ied
483	468		in the Oklahoma Statutes as Sect ion 501.9 of Title 19, unless there
484	469		is created a duplication in numberin g, reads as follows:
485	470		Every assessment levied under the authority of the Oklahoma
486	471		Hazard Mitigation Assessmen t District Act shall be a lien against
487	472		the tract of land on which it has bee n levied, until paid, and the
488	473		lien shall be coequal with the lien of ad valorem and other taxes,
	474	+	including special assessments, and prior and superior to all other
	475	+	liens, and the assessment shall draw interest and shall be collected
489	476
490		-	HB1921 HFLR Page 10
491		-	BOLD FACE denotes Committee Amendments. 1
	477	+	Req. No. 7775 Page 10 1
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516		-	including special assessments, and prior and superior to all other
517		-	liens, and the assessment shall draw interest and shall be collected
518	502		in the same manner as a d valorem taxes.
519	503		SECTION 10. NEW LAW A new sectio n of law to be codified
520	504		in the Oklahoma Statutes as Section 501.1 0 of Title 19, unless there
521	505		is created a duplication in numbering, reads as follows :
522	506		The county assessor shall compute and enter, in respective
523	507		columns of the tax rolls, the respective sums i n dollars and cents
524	508		to be paid on each piece of property therein enumerated. The county
525	509		clerk shall certify to the county treasurer in the county w here the
526	510		district, or any part there of, is located the amount of assessment
527	511		in each fund levied upon each tr act. The county treasurer shall
528	512		enter the amount of each in separate columns of the tax list of the
529	513		county. The assessments shall be collected by the county treasurer
530	514		at the same time and in the same manner as all other taxes are
531	515		collected in this state. Costs associated with the collection of
532	516		the assessments incurred by the county treasurer shall be paid fro m
533	517		the proceeds of the district. If any assessment becomes delinquent,
534	518		it shall draw interest as a penalty after delinquency at the rate of
535	519		eighteen percent (18%) per annum. All assessments and penalties
536	520		collected or received from the Oklahoma Hazard Miti gation Assessment
537	521		District Act shall be paid to the county treasurer.
	522	+	SECTION 11. NEW LAW A new section of law to be codified
	523	+	in the Oklahoma Statutes as Section 501.1 1 of Title 19, unless there
	524	+	is created a duplication in numbering, reads as follows:
538	525
539		-	HB1921 HFLR Page 11
540		-	BOLD FACE denotes Committee Amendments. 1
	526	+	Req. No. 7775 Page 11 1
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565		-	SECTION 11. NEW LAW A new section of law to be codified
566		-	in the Oklahoma Statutes as Section 501.11 of Title 19, unless there
567		-	is created a duplication in numbering, reads as follows:
568	551		A hazard mitigation a ssessment district may be dissolved by a
569	552		majority vote of the registered voters at an election called for
570	553		that purpose by the governing body of the county.
571	554		SECTION 12. NEW LAW A new section of law to be codified
572	555		in the Oklahoma Statu tes as Section 501.12 of Title 19, unless there
573	556		is created a duplication in numbering, reads as follows:
574	557		The governing body of the county is authorized to negotiate and
575	558		enter into intergovernmental cooperative agreem ents on behalf of the
576	559		district with a federally recognized Indian tribal gov ernment within
577	560		this state, owner of restricted property, beneficiaries o f trust
578	561		property and the federal Bureau of Indian Affairs to address
579	562		payments in lieu of assessments and oth er issues of mutual interest.
580	563		SECTION 13. NEW LAW A new section of law to be codified
581	564		in the Oklahoma Statutes as Section 5 01.13 of Title 19, unless there
582	565		is created a duplication in numbering, reads as follows:
583	566		The governing body of the county shall prepare, present, and
584	567		file quarterly reports on the acti vities of the hazard mitigation
585	568		assessment district. The reports shall include, but shall not be
586	569		limited to, the current receipts, the current expenditures and the
587	570		projects funded, the projects to be funded in the next quarter, and
588	571		any other information regarding the activities and actions taken.
	572	+	SECTION 14. AMENDATORY 68 O.S. 20 21, Section 2915, is
	573	+	amended to read as follows:
589	574
590		-	HB1921 HFLR Page 12
591		-	BOLD FACE denotes Committee Amendments. 1
	575	+	Req. No. 7775 Page 12 1
592	576		2
593	577		3
594	578		4
595	579		5
596	580		6
597	581		7
598	582		8
599	583		9
600	584		10
601	585		11
602	586		12
603	587		13
604	588		14
605	589		15
606	590		16
607	591		17
608	592		18
609	593		19
610	594		20
611	595		21
612	596		22
613	597		23
614	598		24
615	599
616		-	SECTION 14. AMENDATORY 68 O .S. 2021, Section 2915, is
617		-	amended to read as follows:
618	600		Section 2915. A. It shall be t he duty of every person subject
619	601		to taxation under the Ad Valor em Tax Code, Section 2801 et seq. of
620	602		this title, to attend the treasurer 's office and pay taxes, and if
621	603		any person neglects to attend and pay t axes until after they have
622	604		become delinquent, the t reasurer shall collect the same in the
623	605		manner provided by law. If any person owing taxes, removes from one
624	606		county to another in this state, the county treasurer shall forward
625	607		the tax claim to the treasure r of the county to which the person has
626	608		removed, and the taxes shall be collected by the county treasurer of
627	609		the latter place as other taxes and returned to the proper county,
628	610		less legal charges. The county treasurer may visit, in person or by
629	611		deputy, places other than the county seat for the purpose of
630	612		receiving taxes. Nothing herein shall be so construed as to pr event
631	613		an agent of any person subject to taxation from paying the taxes.
632	614		B. The county treasurer of each county shall, within thirty
633	615		(30) days after the tax rolls have been completed and deliver ed to
634	616		the office of the county treasur er by the county assesso r, mail to
635	617		each taxpayer at the taxpayer's last-known address a statement
636	618		showing separately the amount of all ad valorem taxes assessed
637	619		against the taxpayer's real and personal property for the current
638	620		year and, all delinquent taxes remaining unpaid there on for previous
639	621		years and, if applicable, any assessments levied on properties
	622	+	within a hazard mitigation assessment district pursuant to Secti on 6
	623	+	of this act. At the county treasurer 's option, in lieu of regular
640	624
641		-	HB1921 HFLR Page 13
642		-	BOLD FACE denotes Committee Amendments. 1
	625	+	Req. No. 7775 Page 13 1
643	626		2
644	627		3
645	628		4
646	629		5
647	630		6
648	631		7
649	632		8
650	633		9
651	634		10
652	635		11
653	636		12
654	637		13
655	638		14
656	639		15
657	640		16
658	641		17
659	642		18
660	643		19
661	644		20
662	645		21
663	646		22
664	647		23
665	648		24
666	649
667		-	within a hazard mitigation a ssessment district pursuant to Secti on 6
668		-	of this act. At the county treasurer 's option, in lieu of regular
669	650		mailing, the treasurer may instead send t he tax statement to the
670	651		taxpayer by electronic mail provided the taxpayer has submitted a
671	652		written request to receive such statements by electro nic mail
672	653		instead of by regular mail. It is express ly provided, however, that
673	654		failure of any taxpayer to receive such statement, or failure of the
674	655		treasurer to so mail the same, shall not in any way extend the date
675	656		by which such taxes or assessments shall be due and payable nor
676	657		relieve the taxpayer or property owner of the duty and
677	658		responsibility of paying same as pr ovided by law.
678	659		C. The statement required by this section shall contain an
679	660		explanation of how the ad valorem tax bill is calculated using
680	661		language so that a person of common understanding would know what is
681	662		intended. The statement shall also contain an ex planation of the
682	663		manner in which ad valorem taxes are apportioned between the county,
683	664		school district or other jurisdiction levying ad valorem taxes and
684	665		shall identify the apportionment of the t axes for the current year
685	666		on the subject property. The State Auditor and Inspector shall
686	667		promulgate rules necessary to implement the provisions of this
687	668		subsection.
688	669		D. It shall be the mandatory duty of th e county treasurer to
689	670		request an appropriation for necessary postage and expense to defra y
690	671		the cost of furnishing taxpayers the statement herein provided and
	672	+	it shall be the mandatory duty of the board of county commissioners
	673	+	and the county excise board to make such appropriation.
691	674
692		-	HB1921 HFLR Page 14
693		-	BOLD FACE denotes Committee Amendments. 1
	675	+	Req. No. 7775 Page 14 1
694	676		2
695	677		3
696	678		4
697	679		5
698	680		6
699	681		7
700	682		8
701	683		9
702	684		10
703	685		11
704	686		12
705	687		13
706	688		14
707	689		15
708	690		16
709	691		17
710	692		18
711	693		19
712	694		20
713	695		21
714	696		22
715	697		23
716	698		24
717	699
718		-	it shall be the mandatory duty of the board of county commissi oners
719		-	and the county excise board to make such appropriation.
720	700		SECTION 15. This act shall become effective J uly 1, 2023.
721	701		SECTION 16. It being immediately necessary for the preservation
722	702		of the public peace, health or safety, an emergency is hereby
723	703		declared to exist, by reason whereof this ac t shall take effect and
724	704		be in full force from and after its passage and approva l.
725	705
726		-	COMMITTEE REPORT BY: COMMITTEE ON COUNTY AND MUNICIPAL GOVERNMENT,
727		-	dated 03/02/2023 - DO PASS, As Amended and Coauthored.
	706	+	59-1-7775 MJ 02/27/23
	707	+
	708	+