State News

The Current Edition of HB 3453

 

<<< PROPOSED AMENDMENTS TO HOUSE BILL 3453 –  61/17/13 >>>

(Sorry about the format. )

1                      On page 1 of the printed bill, delete line 3 and insert “prescribing an ef

2          fective date.”.

3                      Delete lines 11 through 28 and delete pages 2 through 4 and insert:

4                      “SECTION 2. (1) If the Governor determines that fiscal conditions

5          exist or are imminent in one or more counties that compromise the

6          ability of the affected counties to provide a minimally adequate level

7          of public safety services, the Governor may proclaim a public safety

8          fiscal emergency.

9                      “(2) Prior to declaring a public safety fiscal emergency, the Gover-

10         nor shall consult with the Senate President, the Minority Leader of

11         the Senate, the Speaker of the House of Representatives, the Minority

12         Leader of the House of Representatives and each Senator and Repre-

13         sentative whose district is wholly or partially within a county that is

14         proposed to be subject to the public safety fiscal emergency.

15                     “(3) The Governor shall specify in a proclamation made pursuant

16         to this section each county in which the public safety fiscal emergency

17         has occurred or is imminent. The area specified in the proclamation

18         shall be as small as necessary to allow for an effective response to the

19         emergency, but may not be smaller than a single county.

20                     “(4) A proclamation made pursuant to this section shall state any

21         units of local government to be consolidated or merged for the purpose

22         of providing services in the interest of public safety.

 

1                      “(5) As used in sections 2 to 10 of this 2013 Act, ‘local government’

2          has the meaning given that term in ORS 174.116.

3                      “SECTION 3. (1) Whenever the Governor has proclaimed a public

4          safety  fiscal  emergency  pursuant  to  section  2  of  this  2013  Act,  the

5          Governor may, on behalf of a unit of local government within the area

6          covered by the proclamation and only after obtaining written author-

7          ization signed by a majority of the governing body of each local gov-

8          ernment      subject      to     the      proclamation,       enter      into      a     written

9          intergovernmental agreement with any other unit of local govern-

10         ment, whether inside or outside the area covered by the proclamation,

11         for the performance of functions and activities related to public safety

12         that a unit of local government that is party to the agreement or its

13         officers or agencies have authority to perform.

14                     “(2) ORS 190.010 applies to the performance of a function or activity

15         pursuant to an intergovernmental agreement entered into under sub-

16         section (1) of this section.

17                     “(3)(a) The state shall bear 50 percent of the cost of public safety

18         services provided under the intergovernmental agreement.

19                     “(b) The counties that are parties to the intergovernmental agree-

20         ment  shall  bear  the  remaining  50  percent,  which  may  be  funded

21         through an income tax as provided in section 7 of this 2013 Act or, if

22         prohibited, through an alternative means of assessment under section

23         8 of this 2013 Act.

24                     “SECTION 4. (1) An intergovernmental agreement entered into un-

25         der section 3 of this 2013 Act must specify the functions or activities

26         to be performed and by what means the functions or activities shall

27         be performed.

28                     “(2) Where applicable and subject to section 3 of this 2013 Act, the

29         intergovernmental agreement shall provide for:

30                     “(a) Apportionment among the parties to the agreement of the re-

 

1          sponsibility for providing funds to pay for expenses incurred in the

2          performance of the functions or activities.

3                      “(b)  Apportionment  of  fees  or  other  revenue  derived  from  the

4          functions or activities and the manner of accounting for the fees or

5          other revenue.

6                      “(c)  The  transfer  of  personnel  and  the  preservation  of  their  em-

7          ployment benefits.

8                      “(d) The transfer of possession of or title to real or personal prop-

9          erty.

10                     “SECTION 5. (1) A unit of local government that is designated, in

11         an intergovernmental agreement entered into under section 3 of this

12         2013 Act, to perform functions or activities is vested with all powers,

13         rights and duties relating to those functions and activities that are

14         vested by law in each party to the agreement and its officers and

15         agencies.

16                     “(2) An officer designated in an intergovernmental agreement  en-

17         tered into under section 3 of this 2013 Act to perform duties, functions

18         or activities of two or more public officers shall be considered to be

19         holding one office.

20                     “SECTION 6. (1) An intergovernmental entity created by an inter-

21         governmental agreement entered into under section 3 of this 2013 Act

22         may, according to the terms of the agreement, adopt all rules neces-

23         sary to carry out the intergovernmental entity’s powers and duties

24         under the intergovernmental agreement.

25                     “(2) Except as provided in section 3 (3) of this 2013 Act, the debts,

26         liabilities  and  obligations  of  an  intergovernmental  entity  shall  be,

27         jointly and severally, the debts, liabilities and obligations of the parties

28         to  the  intergovernmental  agreement  that  created  the  intergovern-

29         mental entity, unless the agreement specifically provides otherwise.

30                     “(3) A party to an intergovernmental agreement creating an inter-

 

1          governmental  entity  may  assume  responsibility  for  specific  debts,  li-

2          abilities or obligations of the intergovernmental entity.

3                      “(4)(a)  Moneys  collected  by  or  credited  to  an  intergovernmental

4          entity may not inure to the benefit of any private person. Upon dis-

5          solution  of  the  intergovernmental  entity,  title  to  all  assets  of  the

6          intergovernmental entity shall vest in the parties to the intergovern-

7          mental agreement that created the intergovernmental entity.

8                      “(b)  The  intergovernmental  agreement  creating  the  intergovern-

9          mental entity must provide a procedure for:

10                     “(A) The disposition, division and distribution of any assets ac-

11         quired by the intergovernmental entity during the term of the inter-

12         governmental agreement that created the intergovernmental entity;

13         and

14                     “(B) The assumption of any outstanding indebtedness or other li-

15         abilities of the intergovernmental entity by the parties to the inter-

16         governmental agreement that created the intergovernmental entity.

17                     “(5) ORS 190.110 applies to all parties to, and all intergovernmental

18         entities created by, an intergovernmental agreement entered into un-

19         der section 3 of this 2013 Act.

20                     “SECTION 7. (1) To carry out the purposes of sections 2 to 6 of this

21         2013 Act, counties within the area covered by the proclamation made

22         pursuant to section 2 of this 2013 Act may impose a tax:

23                     “(a) Upon the entire taxable income of every resident of the area

24         who is subject to tax under ORS chapter 316 and upon the taxable in-

25         come of every nonresident that is derived from sources within the area

26         which income is subject to tax under ORS chapter 316; or

27                     “(b) On or measured by the net income of a mercantile, manufac-

28         turing, business, financial, centrally assessed, investment, insurance

29         or other corporation or entity taxable as a corporation doing business,

30         located, or having a place of business or office or having income de-

 

1          rived from sources, within the area which income is subject to tax

2          under ORS chapter 317 or 318.

3                      “(2)  A  tax  imposed  pursuant  to  this  section  shall  require  the

4          adoption of an ordinance by the governing body of each county au-

5          thorizing a tax under this section. The Governor may not act on behalf

6          of a county governing body in authorizing a tax under this section.

7                      “(3) The tax may be imposed and collected as a surtax upon the

8          state personal income or corporate income or excise tax.

9                      “(4) Any tax imposed pursuant to this section shall require a non-

10         resident, corporation or other entity taxable as a corporation having

11         income from activity both within and without the area taxable under

12         subsection (1) of this section to allocate and apportion such net income

13         to the area in the manner required for allocation and apportionment

14         of income under ORS 314.280 and 314.605 to 314.675.

15                     “(5)  If  a  county  governing  body  adopts  an  ordinance  under  this

16         section, the ordinance shall be compatible with any state law estab-

17         lishing taxable income or relating to the administration, collection or

18         enforcement of any tax law of this state, and with any rules adopted

19         by the Department of Revenue under ORS 305.620 or otherwise.

20                     “(6) An ordinance adopted under this section may not declare an

21         emergency.

22                     “(7) This  section does  not  apply to  a county  that  is subject  to  a

23         charter that prohibits the imposition of county income taxes.

24                     “SECTION 8. (1) This section applies only to a county that is subject

25         to a charter that prohibits the imposition of county income taxes.

26                     “(2) The governing body of a county subject to a proclamation made

27         pursuant to section 2 of this 2013 Act may by ordinance impose any

28         other assessment the governing body is lawfully capable of imposing,

29         to the extent the governing body determines that the other assessment

30         is necessary to satisfy the county’s funding obligations under section

 

1          3 (3)(b) of this 2013 Act. The Governor may not act on behalf of a

2          county governing body in authorizing an assessment under this sec-

3          tion.

4                      “SECTION  9.  (1)  A  public  safety  fiscal  emergency  proclaimed  pur-

5          suant to section 2 of this 2013 Act terminates after 18 months unless

6          the Governor extends the public safety fiscal emergency for a stated

7          amount of time up to 18 additional months. The Governor shall con-

8          sult with the Senate President, the Minority Leader of the Senate, the

9          Speaker of the House of Representatives, the Minority Leader of the

10         House of Representatives and each Senator and Representative whose

11         district is wholly or partially within a county that is subject to the

12         public safety fiscal emergency.

13                     “(2) The Governor shall terminate a public safety fiscal emergency

14         by proclamation when the emergency no longer exists or the threat

15         of an emergency has passed.

16                     “(3) The public safety fiscal emergency proclaimed by the Governor

17         may be terminated at any time by action of the Legislative Assembly.

18                     “(4) A termination of a public safety fiscal emergency shall apply

19         to:

20                     “(a) Income and excise tax years beginning on or after January 1

21         following the termination; and

22                     “(b) Other assessment reporting periods beginning on or after the

23         first day of the first calendar quarter following the termination.

24                     “(5) Prior to the termination of a public safety fiscal emergency, the

25         local governments that are parties to an intergovernmental agreement

26         entered into under section 3 of this 2013 Act may adopt an ordinance

27         ratifying the creation of the intergovernmental entity to continue the

28         entity beyond the  termination  of  the  emergency.  The  ratifying  ordi-

29         nance shall be consistent with ORS 190.085.

30                     “SECTION 10. The Legislative Assembly finds and declares that

 

1          providing a coordinated and comprehensive response to a local or re-

2          gional public safety fiscal emergency is a matter of state concern. The

3          Legislative  Assembly  also  finds  that  the  imposition  of  a  tax  or  as-

4          sessment described in section 7 or 8 of this 2013 Act is an integral

5          component  of  any  coordinated  and  comprehensive  response,  but  the

6          Legislative Assembly further finds that an income tax imposed under

7          section 7 of this 2013 Act may not be imposed if the imposition would

8          contradict a county charter that expressly prohibits a county income

9          tax under any circumstance.

10                     SECTION11. ORS 203.055 is amended to read:

11                     “203.055. (1) Except as provided in subsection (2) of this section, any

12         ordinance, adopted by a county governing body under ORS 203.035 and im-

13         posing, or providing an exemption from, taxation shall receive the approval

14         of the electors of the county before taking effect.

15                     “ (2) A tax or other assessment may be imposed under section 7 or

16         8 of this 2013 Act upon the taking effect of an ordinance adopted by

17         the governing body of the county that so provides. An emergency may

18         not be declared in an ordinance described in this subsection.

19                     “SECTION 12. This 2013 Act takes effect on the 91st day after the

20         date on which the 2013 regular session of the Seventy-seventh Legis-

21         lative Assembly adjourns sine die.”.

 

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