Bill Text: OR HB3453 | 2013 | Regular Session | Enrolled
Bill Title: Relating to public safety fiscal emergencies; appropriating money; and prescribing an effective date.
Sponsorship: Committee Bill
Status: (Passed) 2013-08-14 - Chapter 753, (2013 Laws): Effective date October 7, 2013. [HB3453 Detail]
Download: Oregon-2013-HB3453-Enrolled.html
77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session
Enrolled
House Bill 3453
Sponsored by COMMITTEE ON RULES
CHAPTER ................
AN ACT
Relating to public safety fiscal emergencies; creating new
provisions; amending ORS 203.055; appropriating money; and
prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + The purposes of sections 2 to 10 of this 2013
Act are to reduce the loss of life, injury to persons or property
and suffering that result from public safety fiscal emergencies
and to provide for recovery and relief assistance. These public
safety objectives are to be accomplished by creating cooperation
among units of local government and granting the Governor the
power to act on behalf of units of local government. The
provisions of this section shall be liberally construed. + }
SECTION 2. { + (1) If the Governor determines that fiscal
conditions exist or are imminent in one or more counties that
compromise the ability of the affected counties to provide a
minimally adequate level of public safety services, the Governor
may proclaim a public safety fiscal emergency.
(2) Prior to declaring a public safety fiscal emergency, the
Governor shall consult with the Senate President, the Majority
and Minority Leaders of the Senate, the Speaker of the House of
Representatives, the Majority and Minority Leaders of the House
of Representatives, each Senator and Representative whose
district is wholly or partially within a county that is proposed
to be subject to the public safety fiscal emergency and each
sheriff of a county that is proposed to be subject to the public
safety fiscal emergency.
(3) The Governor shall specify in a proclamation made pursuant
to this section each county in which the public safety fiscal
emergency has occurred or is imminent. The area specified in the
proclamation shall be as small as necessary to allow for an
effective response to the emergency, but may not be smaller than
a single county.
(4) As used in sections 2 to 10 of this 2013 Act, 'local
government' means a county. + }
SECTION 2a. { + Notwithstanding section 2 of this 2013 Act,
the Governor may not proclaim a public safety fiscal emergency
that affects more than two counties before July 15, 2014. + }
SECTION 3. { + (1) Whenever the Governor has proclaimed a
public safety fiscal emergency pursuant to section 2 of this 2013
Act, the Governor may, on behalf of a unit of local government
within the area covered by the proclamation and only after
obtaining written authorization signed by a majority of the
Enrolled House Bill 3453 (HB 3453-B) Page 1
governing body of each local government subject to the
proclamation, enter into a written intergovernmental agreement
with any other unit of local government, whether inside or
outside the area covered by the proclamation, for the performance
of functions and activities related to public safety that a unit
of local government that is party to the agreement or its
officers or agencies have authority to perform. The Governor
shall consult with each sheriff affected by the proclamation
prior to executing the intergovernmental agreement.
(2) ORS 190.010 applies to the performance of a function or
activity pursuant to an intergovernmental agreement entered into
under subsection (1) of this section.
(3)(a) The state shall bear 50 percent of the cost of public
safety services provided under the intergovernmental agreement
entered into under subsection (1) of this section.
(b) The counties that are parties to the intergovernmental
agreement entered into under subsection (1) of this section shall
bear the remaining 50 percent, which may be funded through:
(A) An income tax as provided in section 7 of this 2013 Act;
(B) A tax on telecommunications services with access to the
9-1-1 emergency reporting system under section 8 of this 2013
Act;
(C) Any assessment the county governing body is lawfully
capable of imposing, to the extent the governing body determines
that the other assessment is necessary to satisfy the county's
funding obligations;
(D) Existing sources of county revenue; or
(E) Any combination of funding described in this paragraph.
(4) For purposes of this section:
(a) The sheriff of a county affected by a public safety fiscal
emergency shall be considered a nonvoting ex officio member of
the governing body; and
(b) The sheriff must be given notice of any meeting of the
governing body if the governing body is meeting for purposes of
deliberating or making a decision on:
(A) Whether to enter into an intergovernmental agreement under
this section;
(B) The terms and conditions of an intergovernmental agreement
entered into under this section; or
(C) Any extension or modification of an intergovernmental
agreement entered into under this section. + }
SECTION 4. { + (1) An intergovernmental agreement entered into
under section 3 of this 2013 Act must specify the functions or
activities to be performed and by what means the functions or
activities shall be performed.
(2) Where applicable and subject to section 3 of this 2013 Act,
the intergovernmental agreement shall provide for:
(a) Apportionment among the parties to the agreement of the
responsibility for providing funds to pay for expenses incurred
in the performance of the functions or activities.
(b) Apportionment of fees or other revenue derived from the
functions or activities and the manner of accounting for the fees
or other revenue.
(c) The transfer of personnel and the preservation of their
employment benefits. + }
SECTION 5. { + (1) A unit of local government that is
designated, in an intergovernmental agreement entered into under
section 3 of this 2013 Act, to perform functions or activities is
vested with all powers, rights and duties relating to those
Enrolled House Bill 3453 (HB 3453-B) Page 2
functions and activities that are vested by law in each party to
the agreement and its officers and agencies.
(2) An officer designated in an intergovernmental agreement
entered into under section 3 of this 2013 Act to perform duties,
functions or activities of two or more public officers shall be
considered to be holding one office. + }
SECTION 6. { + (1) An intergovernmental entity created by an
intergovernmental agreement entered into under section 3 of this
2013 Act may, according to the terms of the agreement, adopt all
rules necessary to carry out the intergovernmental entity's
powers and duties under the intergovernmental agreement.
(2) Except as provided in section 3 (3) of this 2013 Act, the
debts, liabilities and obligations of an intergovernmental entity
shall be, jointly and severally, the debts, liabilities and
obligations of the parties to the intergovernmental agreement
that created the intergovernmental entity, unless the agreement
specifically provides otherwise.
(3) A party to an intergovernmental agreement creating an
intergovernmental entity may assume responsibility for specific
debts, liabilities or obligations of the intergovernmental
entity.
(4)(a) Moneys collected by or credited to an intergovernmental
entity may not inure to the benefit of any private person. Upon
dissolution of the intergovernmental entity, title to all assets
of the intergovernmental entity shall vest in the parties to the
intergovernmental agreement that created the intergovernmental
entity.
(b) The intergovernmental agreement creating the
intergovernmental entity must provide a procedure for:
(A) The disposition, division and distribution of any assets
acquired by the intergovernmental entity during the term of the
intergovernmental agreement that created the intergovernmental
entity; and
(B) The assumption of any outstanding indebtedness or other
liabilities of the intergovernmental entity by the parties to the
intergovernmental agreement that created the intergovernmental
entity.
(5) ORS 190.110 applies to all parties to, and all
intergovernmental entities created by, an intergovernmental
agreement entered into under section 3 of this 2013 Act. + }
SECTION 6a. { + (1) If an intergovernmental agreement is
entered into under section 3 of this 2013 Act, the Governor shall
report to the Legislative Assembly as provided in ORS 192.245.
The report shall include a copy of the intergovernmental
agreement.
(2)(a) If an intergovernmental agreement is entered into under
section 3 of this 2013 Act during a regular session of the
Legislative Assembly, the intergovernmental agreement may not
take effect until after adjournment sine die of that regular
session.
(b) If an intergovernmental agreement is entered into under
section 3 of this 2013 Act during the interim, the
intergovernmental agreement may not take effect until after
adjournment sine die of the next regular session of the
Legislative Assembly. + }
SECTION 7. { + (1) To carry out the purposes of sections 2 to
6 of this 2013 Act, counties within the area covered by the
proclamation made pursuant to section 2 of this 2013 Act may
impose a tax:
Enrolled House Bill 3453 (HB 3453-B) Page 3
(a) Upon the entire taxable income of every resident of the
area who is subject to tax under ORS chapter 316 and upon the
taxable income of every nonresident that is derived from sources
within the area which income is subject to tax under ORS chapter
316; or
(b) On or measured by the net income of a mercantile,
manufacturing, business, financial, centrally assessed,
investment, insurance or other corporation or entity taxable as a
corporation doing business, located, or having a place of
business or office or having income derived from sources, within
the area which income is subject to tax under ORS chapter 317 or
318.
(2) A tax imposed pursuant to this section shall require the
adoption of an ordinance by the governing body of each county
authorizing a tax under this section. The Governor may not act on
behalf of a county governing body in authorizing a tax under this
section.
(3) The tax may be imposed and collected as a surtax upon the
state personal income or corporate income or excise tax.
(4) Any tax imposed pursuant to this section shall require a
nonresident, corporation or other entity taxable as a corporation
having income from activity both within and without the area
taxable under subsection (1) of this section to allocate and
apportion such net income to the area in the manner required for
allocation and apportionment of income under ORS 314.280 and
314.605 to 314.675.
(5) If a county governing body adopts an ordinance under this
section, the ordinance shall be compatible with any state law
establishing taxable income or relating to the administration,
collection or enforcement of any tax law of this state, and with
any rules adopted by the Department of Revenue under ORS 305.620
or otherwise.
(6) An ordinance adopted under this section may not declare an
emergency.
(7) This section does not apply to a county that is subject to
a charter that prohibits the imposition of county income
taxes. + }
SECTION 8. { + (1) To carry out the purposes of sections 2 to
6 of this 2013 Act, counties within the area covered by the
proclamation made pursuant to section 2 of this 2013 Act may
impose a tax on each paying retail subscriber who has
telecommunication services with access to the 9-1-1 emergency
reporting system, to the extent the governing body determines
that the tax is necessary to satisfy the county's funding
obligations under section 3 (3)(b) of this 2013 Act.
(2) A county governing body that elects to impose a tax under
this section may do so by adopting an ordinance that establishes
the rate and duration of the tax, but in all other respects the
tax must be imposed in accordance with ORS 403.200 to 403.230,
except that:
(a) For cellular, wireless or other radio common carriers, the
tax applies on a per instrument basis and only if the
subscriber's place of primary use, as defined under 4 U.S.C. 124,
is within the county imposing the tax;
(b) For all other subscriber lines, the tax applies to lines
designated for a particular subscriber located within the county
imposing the tax; and
(c) Net revenues, after the payment of refunds, from the tax
imposed under authority of this section shall be transferred from
Enrolled House Bill 3453 (HB 3453-B) Page 4
the suspense account described in ORS 403.235 as prescribed in
section 8a of this 2013 Act.
(3) The Governor may not act on behalf of a county governing
body in authorizing a tax under this section. + }
SECTION 8a. { + Moneys in the suspense account described in
ORS 403.235 that are attributable to a county tax imposed under
section 8 of this 2013 Act, after the payment of refunds, are
continuously appropriated to the Department of Revenue for
distribution to the counties that imposed the tax. + }
SECTION 8b. { + To carry out the purposes of sections 2 to 6
of this 2013 Act, counties within the area covered by the
proclamation made pursuant to section 2 of this 2013 Act may
impose any other assessment the governing body is lawfully
capable of imposing, to the extent the governing body determines
that the assessment is necessary to satisfy the county's funding
obligations under section 3 (3)(b) of this 2013 Act. The Governor
may not act on behalf of a county governing body in authorizing
an assessment under this section. + }
SECTION 9. { + (1) A public safety fiscal emergency proclaimed
pursuant to section 2 of this 2013 Act terminates after 18 months
unless the Governor extends the public safety fiscal emergency
for a stated amount of time up to 18 additional months. The
Governor shall consult with the Senate President, the Majority
and Minority Leaders of the Senate, the Speaker of the House of
Representatives, the Majority and Minority Leaders of the House
of Representatives and each Senator and Representative whose
district is wholly or partially within a county that is subject
to the public safety fiscal emergency.
(2) The Governor shall terminate a public safety fiscal
emergency by proclamation when the emergency no longer exists or
the threat of an emergency has passed.
(3) The public safety fiscal emergency proclaimed by the
Governor may be terminated at any time by action of the
Legislative Assembly.
(4) A termination of a public safety fiscal emergency shall
apply to:
(a) Income and excise tax years beginning on or after January 1
following the termination; and
(b) Other tax or assessment reporting periods beginning on or
after the first day of the first calendar quarter following the
termination. + }
SECTION 10. { + The Legislative Assembly finds and declares
that providing a coordinated and comprehensive response to a
local or regional public safety fiscal emergency is a matter of
state concern. The Legislative Assembly also finds that the
imposition of a tax or assessment described in section 7, 8 or 8b
of this 2013 Act is an integral component of any coordinated and
comprehensive response, but the Legislative Assembly further
finds that an income tax imposed under section 7 of this 2013 Act
may not be imposed if the imposition would contradict a county
charter that expressly prohibits a county income tax under any
circumstance. + }
SECTION 11. ORS 203.055 is amended to read:
203.055. { + (1) Except as provided in subsection (2) of this
section, + } any ordinance, adopted by a county governing body
under ORS 203.035 and imposing, or providing an exemption from,
taxation shall receive the approval of the electors of the county
before taking effect.
{ + (2) A tax or assessment may be imposed under section 7, 8
or 8b of this 2013 Act upon the taking effect of an ordinance
Enrolled House Bill 3453 (HB 3453-B) Page 5
adopted by the governing body of the county that so provides. An
emergency may not be declared in an ordinance described in this
subsection. + }
SECTION 12. ORS 203.055, as amended by section 11 of this 2013
Act, is amended to read:
203.055. { - (1) Except as provided in subsection (2) of this
section, - } Any ordinance, adopted by a county governing body
under ORS 203.035 and imposing, or providing an exemption from,
taxation shall receive the approval of the electors of the county
before taking effect.
{ - (2) A tax or assessment may be imposed under section 7, 8
or 8b of this 2013 Act upon the taking effect of an ordinance
adopted by the governing body of the county that so provides. An
emergency may not be declared in an ordinance described in this
subsection. - }
SECTION 13. { + The amendments to ORS 203.055 by section 12 of
this 2013 Act become operative on January 2, 2018. + }
SECTION 14. { + Sections 1 to 10 of this 2013 Act are repealed
on January 2, 2018. + }
SECTION 15. { + Nothing in the repeal of sections 1 to 10 of
this 2013 Act by section 14 of this 2013 Act affects the validity
of any of the following entered into before the repeal of
sections 1 to 10 of this 2013 Act:
(1) A proclamation of a public safety fiscal emergency pursuant
to section 2 of this 2013 Act;
(2) An intergovernmental agreement entered into under section 3
of this 2013 Act;
(3) A tax or assessment entered into under section 7, 8 or 8b
of this 2013 Act; or
(4) An extension of a proclamation made under section 9 of this
2013 Act. + }
SECTION 16. { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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Enrolled House Bill 3453 (HB 3453-B) Page 6
Passed by House July 8, 2013
.............................................................
Ramona J. Line, Chief Clerk of House
.............................................................
Tina Kotek, Speaker of House
Passed by Senate July 8, 2013
.............................................................
Peter Courtney, President of Senate
Enrolled House Bill 3453 (HB 3453-B) Page 7
Received by Governor:
......M.,............., 2013
Approved:
......M.,............., 2013
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2013
.............................................................
Kate Brown, Secretary of State
Enrolled House Bill 3453 (HB 3453-B) Page 8
