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REFERENCE TITLE: bonding; taxation; expenditures; district limitations |
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State of Arizona House of Representatives Fifty-first Legislature First Regular Session 2013
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HB 2331 |
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Introduced by Representative Montenegro
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AN ACT
amending SECTION 35-451, Arizona Revised Statutes; amending title 35, chapter 3, article 3, Arizona Revised Statutes, by adding section 35‑451.02; repealing section 35-505, Arizona Revised Statutes; amending title 48, chapter 1, Arizona Revised Statutes, by adding article 4.1; relating to certain public entity finances.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 35-451, Arizona Revised Statutes, is amended to read:
35-451. Local debt limit; exclusion of tax‑exempt property; increase in limitation; authority to issue bonds
A. The total assessed valuation of taxable property used as a base figure in determining the limitation on the amount of bonds that may be issued under article IX, section 8, Constitution of Arizona, shall not include the determination of valuation of tax exempt property.
B. The aggregate indebtedness of a county, city, town or similar municipal corporation may be increased above six per cent of the value of the taxable property in such political subdivision only as provided in this article. The value of such taxable property shall be ascertained as provided by article IX, section 8, Constitution of Arizona.
C. A multi‑county water conservation district may become indebted and issue bonds in the manner provided in this article.
D. Bonds may be issued under the provisions of this article for any lawful or necessary purpose.
E. Notwithstanding any other statute, public bonds may not be issued by any entity that is not governed by an elected governing body. For purposes of this section, any governing body that includes one or more members who are appointed to fill an elected position on that governing body as otherwise provided by law is an elected governing body.
Sec. 2. Title 35, chapter 3, article 3, Arizona Revised Statutes, is amended by adding section 35-451.02, to read:
35-451.02. Limits on expenditures; cities, towns, counties; industrial development authorities; definition
A. Notwithstanding any other statute, a new industrial development authority may not be formed after the effective date of this section within the jurisdiction of any political subdivision in this state in which any portion of the industrial development authority would be located if the sum of the most recently publicly reported amount of expenditures then being made by the political subdivision in which any portion of the industrial development authority would be located and the most recent publicly reported aggregate amount of expenditures being made by all other industrial development authorities located in any portion of that political subdivision would be an amount greater than the amount permitted to be made by that political subdivision as prescribed in article IX, section 20, Constitution of Arizona.
B. Notwithstanding any other statute, an industrial development authority shall not make a new or increased expenditure if the sum of the most recent publicly reported amount of expenditures then being made by the political subdivision in which any portion of the industrial development authority is located and the most recent publicly reported aggregate amount of expenditures being made by all other industrial development authorities located in any portion of that political subdivision, would be an amount greater than the amount permitted to be made by that political subdivision as prescribed in article IX, section 20, Constitution of Arizona.
C. For the purposes of this section, "political subdivision" means a city, town or county.
Sec. 3. Repeal
Section 35-505, Arizona Revised Statutes, is repealed.
Sec. 4. Title 48, chapter 1, Arizona Revised Statutes, is amended by adding article 4.1, to read:
ARTICLE 4.1. LIMITATIONS ON CERTAIN SPECIAL TAXING DISTRICTS
48-161. Limits on ad valorem taxes; cities, towns, counties, community college districts; special taxing districts; definition
A. Notwithstanding any other statute, a new special taxing district may not be formed after the effective date of this section within the jurisdiction of any political subdivision of this state in which any portion of the special taxing district would be located if the sum of the most recent publicly reported level of ad valorem taxes then being levied by the political subdivision in which any portion of the special taxing district would be located and the most recent publicly reported aggregate amount of ad valorem taxes being levied by all other special taxing districts located in any portion of that political subdivision would be an amount that is equal to or greater than the amount permitted to be levied by that political subdivision as prescribed in article IX, section 19, Constitution of Arizona.
B. Notwithstanding any other statute, a special taxing district shall not levy a new or increased ad valorem tax if the sum of the most recent publicly reported level of ad valorem taxes then being levied by the political subdivision in which any portion of the special taxing district is located and the most recent publicly reported aggregate amount of ad valorem taxes being levied by all other special taxing districts located in any portion of that political subdivision would be greater than the amount permitted to be levied by that political subdivision as prescribed in article IX, section 19, Constitution of Arizona.
C. For the purposes of this section, "political subdivision" means a city, town, county or community college district. END_STATUTE
48-162. Limits on expenditures; cities, towns, counties; special taxing districts; definition
A. Notwithstanding any other statute, a new special taxing district may not be formed after the effective date of this section within the jurisdiction of any political subdivision of this state in which any portion of the special taxing district would be located if the sum of the most recent publicly reported amount of expenditures then being made by the political subdivision in which any portion of the special taxing district would be located and the most recent publicly reported aggregate amount of expenditures being made by all other special taxing districts located in any portion of that political subdivision would be an amount greater than the amount permitted to be made by that political subdivision as prescribed in article IX, section 20, Constitution of Arizona.
B. Notwithstanding any other statute, a special taxing district shall not make a new or increased expenditure if the sum of the most recent publicly reported amount of expenditures then being made by the political subdivision in which any portion of the special taxing district is located and the most recent publicly reported aggregate amount of expenditures being made by all other special taxing districts located in any portion of that political subdivision would be an amount greater than the amount permitted to be made by that political subdivision as prescribed in article IX, section 20, Constitution of Arizona.
C. For the purposes of this section, "political subdivision" means a city, town or county.
48-163. Applicability to certain special taxing districts and authorities
This article applies to the following:
1. Municipal improvement districts established pursuant to chapter 4 of this title, including community facilities districts.
2. Fire districts established pursuant to chapter 5 of this title.
3. County improvement districts established pursuant to chapter 6 of this title.
4. County television improvement districts established pursuant to chapter 7 of this title.
5. Community park maintenance districts established pursuant to chapter 8 of this title.
6. Special road districts established pursuant to chapter 10 of this title.
7. Hospital districts established pursuant to chapter 13 of this title.
8. Sanitary districts established pursuant to chapter 14 of this title.
9. Health service districts established pursuant to chapter 16 of this title.
10. Agricultural improvement districts established pursuant to chapter 17 of this title.
11. Drainage and flood protection districts established pursuant to chapter 18 of this title.
12. Irrigation and water conservation districts established pursuant to chapter 19 of this title.
13. Irrigation water delivery districts established pursuant to chapter 20 of this title.
14. Multi-county water conservation districts established pursuant to chapter 22 of this title.
15. County free library districts established pursuant to chapter 24 of this title.
16. County jail districts established pursuant to chapter 25 of this title.
17. Stadium districts established pursuant to chapter 26 of this title.
18. Groundwater replenishment districts established pursuant to chapter 27 of this title.
19. Active management area water districts established pursuant to chapter 28 of this title.
20. Regional public transportation authorities established pursuant to chapter 29 of this title.
21. Regional transportation authorities established pursuant to chapter 30 of this title.
22. Special health care districts established pursuant to chapter 31 of this title.
23. Public health services districts established pursuant to chapter 33 of this title.
24. Multijurisdictional water facilities districts established pursuant to chapter 34 of this title.
25. Recreational corridor channelization districts established pursuant to chapter 35 of this title.
26. Theme park districts established pursuant to chapter 36 of this title.
27. Upper San Pedro water districts established pursuant to chapter 37 of this title.
28. Regional attraction districts established pursuant to chapter 38 of this title.
29. Revitalization districts established pursuant to chapter 39 of this title.
Sec. 5. Declaration of statewide concern; preemption
The legislature finds and determines that while taxation, spending and bonding by local or county governments may be matters of local concern, the constitutionally mandated limits on taxes and expenditures imposed on certain political subdivisions of this state and the level of accountability for public entity bonding are matters of statewide concern, and therefore the legislature finds and declares that the bonding limitations and the aggregate taxation and expenditure limitations established in this act are matters of statewide concern, and this act preempts any city, town, county, community or college district ordinance, charter, policy or rule to the contrary.
Sec. 6. Severability
If a provision of this act or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the act that can be given effect without the invalid provision or application, and to this end the provisions of this act are severable.