Bill Text: OR HJR22 | 2013 | Regular Session | Introduced

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Bill Title: Proposing amendment to Oregon Constitution relating to local option land value ad valorem property taxes.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HJR22 Detail]

Download: Oregon-2013-HJR22-Introduced.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

 LC 2097

                    House Joint Resolution 22

Sponsored by COMMITTEE ON REVENUE

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Proposes amendment to Oregon Constitution to allow local option
land value ad valorem property taxes outside certain limitations.
  Refers proposed amendment to people for their approval or
rejection at next regular general election.

                        JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of
  Oregon:
  PARAGRAPH 1. The Constitution of the State of Oregon is amended
by creating a new section 11m to be added to and made a part of
Article XI, a new section 32a to be added to and made a part of
Article I and a new section 1d to be added to and made a part of
Article IX, and by amending section 11e, Article XI, such
sections to read:
   { +  SECTION 11m. + }  { + (1) The limitations of sections 11
and 11b of this Article do not apply to a local option land value
ad valorem property tax imposed under this section.
  (2)(a) A local taxing district may impose a local option land
value ad valorem property tax under this section by submitting
the question of the levy to the voters in the local taxing
district at an election in November of an even-numbered year and
obtaining the approval of a majority of the voters voting on the
question.
  (b)(A) A local taxing district may impose a levy pursuant to
this section for no more than 10 years.
  (B) A local taxing district may submit the question of renewal
of a levy imposed under this section to the voters in the local
taxing district at an election in November of any even-numbered
year that is within two years of the expiration of the levy that
the local taxing district seeks to renew.
  (C) For any question of a levy submitted to the voters of a
local taxing district, including renewal of a levy, the local
taxing district must include in the question a statement setting
forth the length of time for which the levy will be imposed and a
statement that taxes paid under the levy will not be reduced by
operation of the limits in section 11b of this Article.
  (3) Notwithstanding subsection (1) of this section, the maximum
assessed value of property in this state for a local option land
value ad valorem property tax imposed under this section is
determined under subsection (1) of section 11 of this Article.

  SECTION 32a. The requirement in section 32 of this Article that
taxes upon the same class of subjects be uniform does not forbid
the subclassification of real property into land and improvements
for purposes of property taxation.
  SECTION 1d. The requirement in section 1 of this Article for
uniform rules of assessment and taxation does not prohibit the
taxation of land and improvement assessments at different
rates. + }
   { +  Sec. 11e. + } If any portion, clause or phrase of
 { - sections 11b to 11e - }   { + section 11b, 11c, 11d or
11m + } of this Article is for any reason held to be invalid or
unconstitutional by a court of competent jurisdiction, the
remaining portions, clauses and phrases   { - shall not be - }
 { + are not + } affected but   { - shall - }  remain in full
force and effect.

  PARAGRAPH 2.  { + The amendment proposed by this resolution
shall be submitted to the people for their approval or rejection
at the next regular general election held throughout this
state. + }
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