Bill Text: AZ SCR1036 | 2010 | Forty-ninth Legislature 2nd Regular | Introduced
Bill Title: Taxpayer bill of rights
Spectrum: Partisan Bill (Republican 11-0)
Status: (Introduced - Dead) 2010-01-28 - Referred to Senate APPROP Committee [SCR1036 Detail]
Download: Arizona-2010-SCR1036-Introduced.html
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REFERENCE TITLE: taxpayer bill of rights |
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State of Arizona Senate Forty-ninth Legislature Second Regular Session 2010
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SCR 1036 |
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Introduced by Senators Pearce R, Gould, Harper; Representatives Gowan, Montenegro: Senators Allen S, Burns, Gray C, Melvin, Verschoor; Representative Kavanagh
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A CONCURRENT RESOLUTION
Proposing an amendment to the Constitution of Arizona; amending article IX, section 17, Constitution of Arizona; relating to public debt, revenue and taxation.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it resolved by the Senate of the State of Arizona, the House of Representatives concurring:
1. Article IX, section 17, Constitution of Arizona, is proposed to be amended as follows if approved by the voters and on proclamation of the Governor:
17. Economic estimates commission; limitation on appropriation of state revenues; definition of state revenues
Section 17. (1) A. The economic estimates commission shall be established by law, with a membership of not to exceed three members. , and shall determine and publish prior to
B. By February 1 of each year the estimated commission shall determine and publish a preliminary estimate of the total personal income state revenues for the following fiscal year. By April 1 of each year the commission shall determine and publish a final estimate of the total personal income state revenues for the following fiscal year. , which The final estimate shall be used in computing the appropriations limit for the legislature under this section. For the purposes of this section, "total personal income" means the dollar amount that will be reported as total income by persons for the state of Arizona by the U. S. department of commerce or its successor agency.
C. Except as otherwise provided by this section, beginning with fiscal year 2011-2012, the amount of state revenues that may be appropriated by the legislature shall not exceed the amount of state revenue appropriations for the preceding fiscal year, adjusted by the sum of the following percentages:
1. The positive or negative percentage change for the most recent available twelve month period in the population of this state. For the purposes of this paragraph, the economic estimates commission shall determine the population of this state by using only the most recent data from the United States decennial census or only the average of the annual revisions of population data by the department of economic security, or its successor, and demographic publications of state universities.
2. The positive or negative percentage change for the most recent available twelve month period in the cost of living. For the purposes of this paragraph, the economic estimates commission shall determine the cost of living by using only the implicit price deflator for the gross domestic product or the gross state product for Arizona, whichever index is greater, or a successor index, as reported by the responsible agency of the United States government. The economic estimates commission may take into account minor technical adjustments to the index that are made occasionally by the United States government.
D. The limitation on state revenue appropriations prescribed by subsection C of this section may be suspended for one fiscal year as follows:
1. On approval by the qualified electors of this state at a regular statewide general election, or at a special statewide election called for that purpose in the manner prescribed by law. The proposal to suspend the limitation must be submitted to the qualified electors on the affirmative vote of at least two-thirds of the members of each house of the legislature with the approval of the governor. The approval by the electors under this paragraph must occur before the legislature appropriates monies in excess of the limitation that would otherwise apply. The limitation on state revenue appropriations for the fiscal year following the suspension shall be based on the amount of the limitation that would have applied if the suspension had not been approved, except that if suspensions of the limitation are separately approved for three consecutive fiscal years, the limitation in the following fiscal year shall be based on the actual amount of state revenue appropriations in the third fiscal year of the suspension.
2. In the case of a declared emergency and by a vote of at least three-fourths of the members of each house of the legislature with the approval of the governor. Monies appropriated pursuant to this paragraph in excess of the limitation that would otherwise apply:
(a) May be used only to pay current extraordinary nonrecurring expenses that could not have been reasonably foreseen or prevented and that are required immediately to preserve the health, safety and general welfare of the people.
(b) May not be used to pay the ordinary costs of administering, maintaining or operating state government or its political subdivisions or to meet revenue or budget shortfalls of state government or its political subdivisions.
E. The legislature may appropriate monies in excess of the limitation on state revenue appropriations prescribed by subsection C of this section for the purposes of:
1. A state budget stabilization fund. The budget stabilization fund shall not exceed in any fiscal year an amount equal to ten per cent of the amount of the current limit on state revenue appropriations prescribed by subsection C of this section.
2. A state emergency fund. The emergency fund shall not exceed in any fiscal year an amount equal to five per cent of the amount of the current limit on state revenue appropriations prescribed by subsection C of this section.
3. Any program established by law to proportionately refund excess state revenues to taxpayers in this state.
F. Any resident taxpayer of this state has standing in court to enforce the limitation on state revenue appropriations prescribed by subsection C of this section.
(2) G. For the purposes of this section, "state revenues":
(a) 1. Include Includes all monies, revenues, fees, fines, penalties, funds, tuitions, property and receipts of any kind whatsoever received by or for the account of the state or any of its agencies, departments, offices, boards, commissions, authorities, councils and insitutions institutions except as provided in this subsection.
(b) 2. Do Does not include:
(i) (a) Any amounts or property received from the issuance or incurrence of bonds or other lawful long-term obligations issued or incurred for a specific purpose. For the purpose of this subdivision long-term obligations shall not include warrants issued in the ordinary course of operation or registered for payment by the state.
(ii) (b) Any amounts or property received as payment of dividends or interest.
(iii) (c) Any amounts or property received by the state in the capacity of trustee, custodian or agent.
(iv) (d) Any amounts received from employers for deposit in the unemployment compensation fund or any successor fund.
(v) (e) Any amounts collected by the state for distribution to counties, cities and towns without specific restrictions on the use of the funds monies other than the restrictions included in section 14 of this article.
(vi) (f) Any amounts received as grants, aid, contributions or gifts of any type, except voluntary contributions or other contributions received directly or indirectly in lieu of taxes.
(vii) (g) Any amounts received as the proceeds from the sale, lease or redemption of property or as consideration for services or the use of property.
(viii) (h) Any amounts received pursuant to a transfer during a fiscal year from another agency, department, office, board, commission, authority, council or institution of the state which were included as state revenues for such fiscal year or which are excluded from state revenue under other provisions of this subsection.
(ix) (i) Any amounts attributable to an increase in the rates of tax subsequent to July 1, 1979 on vehicle users, gasoline and diesel fuel which were levied on July 1, 1979.
(x) (j) Any amounts received during a fiscal year as refunds, reimbursements or other recoveries of amounts appropriated which were applied against the appropriation limitation for such fiscal year or which were excluded from state revenues under other provisions of this subsection.
(3) The legislature shall not appropriate for any fiscal year state revenues in excess of seven per cent of the total personal income of the state for that fiscal year as determined by the economic estimates commission. The limitation may be exceeded upon affirmative vote of two-thirds of the membership of each house of the legislature on each measure that appropriates amounts in excess of the limitation. If the legislature authorizes a specific dollar amount of appropriation for more than one fiscal year, for the purpose of measuring such appropriation against the appropriation limitation, the entire amount appropriated shall be applied against the limitation in the first fiscal year during which any expenditures are authorized, and in no other fiscal year.
(4) In order to permit the transference of governmental functions or funding responsibilities between the federal and state governments and between the state government and its political subdivisions without abridging the purpose of this section to limit state appropriations to a percentage of total personal income, the legislature shall provide for adjustments of the appropriation percentage limitation consistent with the following principles:
(a) If the federal government assumes all or any part of the cost of providing a governmental function which the state previously funded in whole or in part, the appropriation limitation shall be commensurately decreased.
(b) If the federal government requires the state to assume all or any part of the cost of providing a governmental function the appropriation limitation shall be commensurately increased.
(c) If the state assumes all or any part of the cost of providing a governmental function and the state requires the political subdivision, which previously funded all or any part of the cost of the function to commensurately decrease its tax revenues, the appropriation percentage limitation shall be commensurately increased.
(d) If a political subdivision assumes all or any part of the cost of providing a governmental function previously funded in whole or in part by the state, the appropriation percentage limitation shall be commensurately decreased.
Any adjustments made pursuant to this subsection shall be made for the first fiscal year of the assumption of the cost. Such adjustment shall remain in effect for each subsequent fiscal year.
2. The Secretary of State shall submit this proposition to the voters at the next general election as provided by article XXI, Constitution of Arizona.
