STATE OF OKLAHOMA

1st Session of the 53rd Legislature (2011)

HOUSE JOINT
RESOLUTION 1017	By:	Cockroft

AS INTRODUCED

A Joint Resolution directing the Secretary of State to refer to the people for their approval or rejection a proposed amendment to the Constitution of the State of Oklahoma by adding a new Section 9A-1 to Article X; prescribing procedures for computation of revenues derived from county general fund millage rate; requiring separate computations based upon specified taxable valuations; providing for computation of general fund levy based upon incremental increase of taxable values for real property, personal property and public service corporation property; providing for apportionment of designated amount of revenue to County Road and Bridge Construction and Improvement Growth Revenue Fund; providing for apportionment of remaining amount of revenue to county general fund; restricting purpose of expenditures; prohibiting use of revenues for state purposes; providing exception; authorizing enabling legislation; imposing limitation on scope of enabling legislation; providing ballot title; and directing filing.

BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES AND THE SENATE OF THE 1ST SESSION OF THE 53RD OKLAHOMA LEGISLATURE:
SECTION 1.  The Secretary of State shall refer to the people for their approval or rejection, as and in the manner provided by law, the following proposed amendment to the Constitution of the State of Oklahoma by adding a new Section 9A-1 to Article X thereof, to read as follows:
Section 9A-1.  A.  Beginning July 1, 2013, and for each fiscal year thereafter, the county treasurer of each county of the state shall make a separate computation using the general fund millage rate imposed by the county in the manner prescribed by this section.  
B.  None of the provisions of this section shall have any effect upon the computation of any millage rate or upon the computation of revenues derived from such millage rates, including sinking fund millage rates, other than the county general fund millage rate.
C.  Beginning July 1, 2013, and for each fiscal year thereafter, the county treasurer shall determine whether there is an increase in the taxable value of any real, personal or public service corporation property within the county as determined during the prior assessment year.  The determination shall be made with respect to all parcels of real property, all items of tangible personal property, and the taxable value of public service corporation property allocated to the county in the manner prescribed by law.
D.  If there is not an increase in taxable value of a parcel of real property, an item of tangible personal property or in the taxable value of public service corporation property, the county general fund millage levy shall be imposed on such taxable values and the resulting revenue shall be apportioned to the county general fund in the manner prescribed by subsection (a) of Section 9 of Article X of the Oklahoma Constitution.
E.  Beginning July 1, 2013, and for each fiscal year thereafter, if there is an increase in the taxable value of a parcel of real property, an item of tangible personal property or in the taxable value of public service corporation property from the prior assessment year, the county treasurer shall determine, with respect to each parcel of real property, each item of personal property and each public service corporation taxable value allocated to the county, the amount of increase in taxable value.   
F.  The county treasurer shall determine the county general fund millage rate and multiply such rate by one-half (1/2) of the incremental increase, if any, in the taxable value of the parcels of real property, items of tangible personal property and taxable value of public service corporation property located within the county as reflected by the assessment roll prepared from the determination of taxable values in the county on January 1, 2013, and on the January 1 date of each succeeding year.
G.  Beginning July 1, 2013, and for each fiscal year thereafter, the county treasurer shall apportion the revenue resulting from the imposition of the county general fund levy upon one-half (1/2) of such incrementally increased taxable values pursuant to subsection F of this section to a separate fund, which is hereby established for each county of the state, to be designated the “County Road and Bridge Construction and Improvement Growth Revenue Fund”.
H.  Subject to such restrictions and requirements as the Legislature may prescribe by law, each county shall use the revenue from the County Road and Bridge Construction and Improvement Growth Revenue Fund for the engineering and planning costs, construction, maintenance, improvement, repair and other expenses necessary for the establishment and continued operation of a modern, safe and reliable system of county roads and bridges located within the county.
I.  Beginning July 1, 2013, and for each fiscal year thereafter, after the apportionment of revenue required by subsection G of this section is made, the county treasurer shall determine the county general fund millage rate and multiply such rate by the remaining one-half (1/2) of the incremental increase, if any, in the taxable value of the parcels of real property, items of tangible personal property and taxable value of public service corporation property located within the county.  The revenue resulting from such levy shall be apportioned to the county general fund in the same manner as provided by subsection (a) of Section 9 of Article X of the Oklahoma Constitution.
J.  No revenues apportioned to the County Road and Bridge Construction and Improvement Growth Revenue Fund of any county may be used for any purpose other than as specified in subsection H of this section.
K.  No revenues apportioned to the County Road and Bridge Construction and Improvement Growth Revenue Fund of any county may be used for a state purpose; provided, however, that a county road or county bridge that is part of the state highway system may be constructed, maintained, improved or repaired by the county or counties within which such structure is located if the expenditures are approved by the applicable board or boards of county commissioners.
L.  To the extent not inconsistent with the requirements of this section, the Legislature may enact laws to enable and implement the provisions of this section.  No such laws shall modify the formula for determining the amount of revenue which may be apportioned to the County Road and Bridge Construction and Improvement Growth Revenue Fund for each county of the state.
SECTION 2.  The Ballot Title for the proposed Constitutional amendment as set forth in SECTION 1 of this resolution shall be in the following form:
BALLOT TITLE
Legislative Referendum No. ____	State Question No. ____
THE GIST OF THE PROPOSITION IS AS FOLLOWS:
This measure amends the Oklahoma Constitution. It creates a new Section 9A-1 in Article 10.  Counties levy property tax.  This tax money is sent to the county general fund.  This measure would provide a way for counties to fund county roads and bridges.  Each year, if there was any increase in taxable value of real property, personal property or property owned by public utilities, fifty percent (50%) of the tax revenue from that increase would be sent to a special fund.  The fund could only be used for county roads and bridges.  The other fifty percent (50%) of the tax revenue from the increase in taxable value would be sent to the county general fund.  County road and bridge funds could not be used for a state purpose.  Some county roads and bridges are part of the state highway system.  Laws could be written to provide some of the details for the county road and bridge money.  The formula to put money into the special road and bridge fund could not be changed.  This measure would take effect for the fiscal year that begins July 1, 2013, and it would be in effect for each fiscal year afterwards.
SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES	_____________
AGAINST THE PROPOSAL — NO 	_____________
SECTION 3.  The Chief Clerk of the House of Representatives, immediately after the passage of this resolution, shall prepare and file one copy thereof, including the Ballot Title set forth in 

SECTION 2 hereof, with the Secretary of State and one copy with the Attorney General.

53-1-5753	MAH	01/16/11