Read the full stored bill text
Req. No. 2679 Page 1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE JOINT
RESOLUTION 44 By: Sacchieri
AS INTRODUCED
A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection a proposed amendment to Section 33 of
Article V and Sections 6B, 8, 9, 9A, 9B, 9C, 9D, 10,
10A, 10B, 25, 26, 27, 27A, 27B, and 35 of Article X
of the Oklahoma Constitution, which relate to
property taxes and the issuance of debt; requiring
approval of at least two-thirds of registered voters
voting in an election to form taxing jurisdictions to
levy tax, increase a tax, and issue debt; adding a
new Section 44 to Article X of the Oklahoma
Constitution; requiring approval of at least two-
thirds of registered voters voting in an election to
levy tax, extend tax, increase tax, and issue debt;
providing ballot title; and directing filing.
BE IT RESOLVED BY THE SENATE AND THE HOUSE OF REPRESENTATIVES OF THE
2ND SESSION OF THE 60TH 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 Section 33 of Article V of the
Oklahoma Constitution to read as follows:
Req. No. 2679 Page 2
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Section 33. A. All bills for raising revenue shall originate
in the House of Representatives. The Senate may propose amendments
to revenue bills.
B. No revenue bill shall be passed during the five last days of
the session.
C. Any revenue bill originating in the House of Representatives
shall not become effective until it has been referred to the people
of the state at the next general election held throughout the state
and shall become effective and be in force when it has been approved
by a majority at least two-thirds (2/3) of the votes cast on the
measure at such election and not otherwise, except as otherwise
provided in subsection D of this section.
D. Any revenue bill originating in the House of Representatives
may become law without being submitted to a vote of the people of
the state if such bill receives the approval of three-fourths (3/4)
of the membership of the House of Representatives and three-fourths
(3/4) of the membership of the Senate and is submitted to the
Governor for appropriate action. Any such revenue bill shall not be
subject to the emergency measure provision authorized in Section 58
of this Article and shall not become effective and be in force until
ninety days after it has been approved by the Legislature, and acted
on by the Governor.
SECTION 2. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,
Req. No. 2679 Page 3
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the following proposed amendment to Sections 6B, 8, 9, 9A, 9B, 9C,
9D, 10, 10A, 10B, 25, 26, 27, 27A, 27B, and 35 of Article X of the
Oklahoma Constitution to read as follows:
Section 6B. A. For the purpose of inducing any manufacturing
concern to locate or expand manufacturing facilities within any
county of this state, a qualifying manufacturing concern shall be
exempt from the levy of any ad valorem taxes upon new, expanded or
acquired manufacturing facilities for a period of five (5) years.
B. For purposes of this section, a “qualifying manufacturing
concern” means a concern that:
1. Is not engaged in business in this state or does not have
property subject to ad valorem tax in this state and constructs a
manufacturing facility in this state or acquires an existing
facility that has been unoccupied for a period of twelve (12) months
prior to acquisition; or
2. Is engaged in business in this state or has property subject
to ad valorem tax in this state and constructs a manufacturing
facility in this state at a different location from present
facilities and continues to operate all of its facilities or
acquires an existing facility that has been unoccupied for a period
of twelve (12) months prior to acquisition and continues to operate
all of its facilities.
C. The exemption allowed by this section shall apply to
expansions of existing facilities. Provided, however that any
Req. No. 2679 Page 4
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
exemption shall be limited to the increase in ad valorem taxes
directly attributable to the expansion.
D. The Legislature shall define the term “manufacturing
facility” for purposes of the ad valorem tax exemption provided by
this section in order to promote full employment of labor resources
within the state; provided, however, that a manufacturing facility
that qualifies for the ad valorem tax exemption provided by this
section, pursuant to the definition of “manufacturing facility” then
applicable, shall be eligible for the exemption without regard to
subsequent changes in the definition of the term “manufacturing
facility”.
E. The Legislature shall enact laws to carry out the provisions
of this section and to provide for the reimbursement to common
schools, county governments, cities and towns, emergency medical
services districts, vocational-technical schools, junior colleges,
county health departments and libraries for revenues lost to such
entities as a result of the exemption provided by this section.
F. The assessed valuation of property exempt from taxation by
virtue of this section shall be added to the assessed valuation of
taxable property in computing the limit on indebtedness of political
subdivisions contained in Section 26 of this article.
G. Pursuant to an affirmative vote of a majority at least two-
thirds (2/3) of the eligible voters of the county at an election for
such purpose which may be called by the county commissioners of each
Req. No. 2679 Page 5
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
county, after the expiration of the period prescribed by this
section for the exemption, a county may retain not to exceed twenty-
five percent (25%) of the increased ad valorem taxes derived from
the levy imposed by the county upon the taxable value of property
previously exempt pursuant to this section. The revenue retained by
the county pursuant to this subsection may be used by the county as
an economic development incentive to attract additional investment
which will result in additional employment in the county. Only ad
valorem tax revenue derived from ten (10) mills of the total ad
valorem tax levy imposed by the county may be used for this purpose.
The ad valorem tax revenue derived from the levy imposed by any
other taxing jurisdiction shall be apportioned as otherwise required
by law. The provisions of this subsection shall be applicable to
qualified manufacturing concerns exempt prior to the adoption of the
amendment contained in this subsection and which become taxable,
either by expiration of the exemption period or for other reasons,
on or after the date as of which the provisions of this subsection
become law and to qualified manufacturing concerns which are exempt
for the first time on or after the date of the adoption of the
amendment contained in this subsection and which subsequently become
taxable.
Section 8. A. Except as otherwise provided in Article X of
this Constitution, beginning January 1, 1997, all property which may
be taxed ad valorem shall be assessed for taxation as follows:
Req. No. 2679 Page 6
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1. Tangible personal property shall not be assessed for
taxation at less than ten percent (10%) nor more than fifteen
percent (15%) of its fair cash value, estimated at the price it
would bring at a fair voluntary sale;
2. Real property shall not be assessed for ad valorem taxation
at a value less than eleven percent (11%) nor greater than thirteen
and one-half percent (13.5%) of its fair cash value for the highest
and best use for which such property was actually used, or was
previously classified for use, during the calendar year next
preceding the first day of January on which the assessment is made.
The transfer of property without a change in its use classification
shall not require a reassessment based exclusively upon the sale
value of such property. In connection with the foregoing, the
Legislature shall be empowered to enact laws defining
classifications of use for the purpose of applying standards to
facilitate uniform assessment procedures in this state; and
3. All other property which is assessed by the State Board of
Equalization shall be assessed for ad valorem taxation at the
percentage of its fair cash value, estimated at the price it would
bring at a fair voluntary sale, at which it was assessed on January
1, 1996.
B. Beginning January 1, 1997, the percentage at which real or
tangible personal property is assessed within a county shall not be
increased except upon approval by a majority at least two-thirds
Req. No. 2679 Page 7
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(2/3) of the registered voters of the county, voting at an election
called for that purpose by a majority of the county commissioners,
or upon a petition initiated by not less than ten percent (10%) of
the registered voters of the county based on the total number of
votes cast at the last general election for the county office
receiving the highest number of votes at the election. In no event
shall the percentage be increased by more than one percentage point
per year or increase in excess of the limitations set forth in
paragraphs 1 and 2 of subsection A of this section. The percentage
at which real or tangible personal property is assessed within a
county may be decreased, within the limitations set forth in
paragraphs 1 and 2 of subsection A of this section, without approval
of the voters of the county.
C. Any officer or other person authorized to assess values or
subjects for taxation, who shall commit any wilful error in the
performance of the duties of the office, shall be deemed guilty of
malfeasance, and upon conviction thereof shall forfeit the office
and be otherwise punished as may be provided by law.
Section 9. (a) Except as herein otherwise provided, the total
taxes for all purposes on an ad valorem basis shall not exceed, in
any taxable year, fifteen (15) mills on the dollar, no less than
five (5) mills of which is hereby apportioned for school district
purposes, the remainder to be apportioned between county, city, town
and school district, by the County Excise Board, until such time as
Req. No. 2679 Page 8
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
a regular apportionment thereof is otherwise provided for by the
Legislature.
No ad valorem tax shall be levied for State purposes, nor shall
any part of the proceeds of any ad valorem tax levy upon any kind of
property in this State be used for State purposes.
(b) A tax of four (4) mills on the dollar valuation of all
taxable property in the county shall be levied annually in each
county of the State for school purposes and, until otherwise
provided by law, the proceeds thereof shall be apportioned to the
school districts of the county by the County Treasurer on the basis
of the legal average daily attendance for the preceding school year
as certified by the State Board of Education. Provided that in case
a school district lies in more than one county, such district shall
be deemed a school district of the county having the greater part of
the area comprising such district, unless otherwise provided by law,
and shall be entitled to participate in the proceeds of such tax on
the same basis as districts lying wholly within such county but
revenue from such tax on the assessed valuation of the district in
other counties shall, when collected, be transmitted to the County
Treasurer of such county having the greater part of the area
comprising the district, unless otherwise provided by law, and be
apportioned as hereinbefore provided for the proceeds of such tax on
the assessed valuation of such county. Not to exceed seventy-five
per centum (75%) of the amount received by a school district from
Req. No. 2679 Page 9
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the proceeds of such county levy in any year shall be required to
finance the State guaranteed program of such district.
(c) Upon certification of a need therefor by the board of
education of any school district an additional tax of not to exceed
fifteen (15) mills on the dollar valuation of all taxable property
in the district shall be levied for the benefit of the schools of
such district.
(d) In addition to the levies hereinbefore authorized, any
school district may make an emergency levy for the benefit of the
schools of such district, in an amount not to exceed five (5) mills
on the dollar valuation of the taxable property in such district
when approved by a majority at least two-thirds (2/3) of the
electors of the district voting on the question at an election
called for such purpose. This emergency levy shall provide only
sufficient additional revenue to meet the needs of the district each
fiscal year as determined by the board of such district and must be
approved by a majority at least two-thirds (2/3) of the electors
voting on said question at such an election for each fiscal year.
(d-1) In addition to the levies hereinbefore authorized, any
school district may make a local support levy for the benefit of the
schools of such district, in an amount not to exceed ten (10) mills
on the dollar valuation of the taxable property in such district,
when approved by a majority at least two-thirds (2/3) of the ad
valorem taxpaying voters voting on said question at an election for
Req. No. 2679 Page 10
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
each fiscal year called for such purposes. This local support levy
shall provide only sufficient additional revenue to meet the needs
of the district for each such fiscal year as determined by the board
of such district; provided, an elector desiring to vote upon such
local support levy must present an ad valorem tax receipt for the
year immediately preceding before being issued a ballot, or sign a
sworn affidavit certifying the fact of such payment.
(d-2) A school district may upon approval by a majority at
least two-thirds (2/3) of the electors of the district voting on the
question make the ad valorem levy for emergency levy and local
support levy under (d) and (d-1) of this section permanent. If the
question is approved, the levies, in the amount approved as required
by this section, shall be made each fiscal year thereafter until
such time as a majority of the electors of the district voting on
the question rescind the making of the levy permanent. An election
on such question shall be held at such time as a petition is signed
by ten percent (10%) of the school district electors or a
recommendation by the board of education of the school district is
made asking that the levies be made each fiscal year.
(e) The amount of revenue from school district ad valorem taxes
levied under (a) and (c) of this Section which any school district
may be required to use to finance its State guaranteed program shall
not be in excess of its share, based upon its relative taxpaying
ability as may be defined by law, of an amount equivalent to the net
Req. No. 2679 Page 11
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
proceeds from a fifteen (15) mill tax levy on the aggregate net
assessed valuation of the State; but until such relative taxpaying
ability is defined by the Legislature, the amount of revenue from
such taxes which any school district may be required to use to
finance its State guaranteed program shall not be in excess of the
net proceeds from an ad valorem tax levy of fifteen (15) mills on
the dollar net assessed valuation of the district. No part of the
proceeds from any ad valorem levy for emergency levy and local
support levy under (d) and (d-1) of this Section shall be required
to finance the State guaranteed program of such district.
Nothing in the amendments to the Constitution incorporated
herein shall be construed to amend, alter or supersede the present
application of Article XII-A, Sections 1 and 2 of the Oklahoma
Constitution.
Section 9A. For the purpose of maintaining or aiding in
maintaining a department of health within any county of the State,
an additional levy not to exceed two and one-half mills on the
dollar of the assessed valuation of the county may be levied
annually, when such levy is approved by a majority at least two-
thirds (2/3) of the qualified ad valorem tax paying voters of the
county, voting on the question at an election called for such
purpose by the Board of County Commissioners, or by initiative
petition by voters of a county. A maximum levy of two and one-half
mills may be made for such purpose after such approval until
Req. No. 2679 Page 12
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
repealed by a majority of the qualified ad valorem tax paying voters
of the county, voting on the question at an election called for such
purpose by the Board of County Commissioners, or by initiative
petition by voters of a county. Such department of health may be
maintained jointly or in conjunction with one or more counties,
cities, towns or school districts, or any combination thereof, and
shall be maintained as now or hereafter provided by law. Nothing
herein shall prohibit other levies or the use of other public funds
for such department of health.
Section 9B. A. Technology center school districts for
technology center schools may be established and a levy of not to
exceed five (5) mills on the dollar valuation of the taxable
property in any technology center school district so established may
be made annually, for the district, when the levy is approved by a
majority at least two-thirds (2/3) of the electors of the technology
center school district, voting on the question at an election called
for that purpose. The levy shall be in addition to all other levies
authorized by this Constitution, and when approved, shall be made
each fiscal year thereafter until repealed by a majority of the
electors of the technology center school district, voting on the
question at an election called for that purpose.
B. Any technology center school district so established shall
be considered as a school district for the purposes of Sections 10
and 26 of this Article. The administrative control and direction of
Req. No. 2679 Page 13
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the technology center school district shall be vested in a school
board which shall be constituted and empowered as provided for by
law for school boards of independent school districts.
C. Provisions of other subsections of this section
notwithstanding, in any case where a college technology center
school district recognized pursuant to Section 4423 of Title 70 of
the Oklahoma Statutes and established by vote of the people after
December 31, 1968, overlaps and includes territory which is included
within the district of a technology center school established as
prescribed by the State Board of Career and Technology Education
pursuant to Section 14-108 of Title 70 of the Oklahoma Statutes,
except as otherwise provided in this section, only the levies made
by the college technology center school district shall be applied to
the overlap territory. Incentive levies may be applied to the
overlap area by either the college technology center school district
or technology center school district and revenues from the overlap
area collected pursuant to any incentive levy so made shall be
apportioned one-half (1/2) to the college technology center school
district making the levy and one-half (1/2) to the overlapped
technology center school district. Only one district shall make an
incentive levy in the overlap territory during any given time
period. In any case where a college technology center school
district recognized pursuant to Section 4420 or 4420.1 of Title 70
of the Oklahoma Statutes overlaps and includes territory which is
Req. No. 2679 Page 14
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
included within the district of a technology center school
established as prescribed by the State Board of Career and
Technology Education pursuant to Section 14-108 of Title 70 of the
Oklahoma Statutes, said overlap territory shall be subject to all
levies of both kinds of districts that are approved by a majority at
least two-thirds (2/3) of the electors.
D. Provisions of other subsections of this section
notwithstanding, in any case where a college technology center
school district recognized pursuant to Section 4423 of Title 70 of
the Oklahoma Statutes and established by vote of the people after
December 31, 1968, but before July 1, 2012, overlaps and includes
territory which is included within the district of a technology
center school established as prescribed by the State Board of Career
and Technology Education pursuant to Section 14-108 of Title 70 of
the Oklahoma Statutes, except as otherwise provided in this section,
the building fund levy made pursuant to Section 10 of this Article
may be applied to the overlap area by either the college technology
center school district or technology center school district and
revenues from the overlap area collected pursuant to any building
fund levy so made shall be apportioned one-half (1/2) to the college
technology center school district making the levy and one-half (1/2)
to the overlapped technology center school district. Only one
district shall make a building fund levy in the overlap territory
during any given time period.
Req. No. 2679 Page 15
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
E. In addition to any other levies authorized by this section,
a technology center school district may make a local incentive levy
for the benefit of the technology center school district in an
amount not to exceed five (5) mills on the dollar valuation of the
taxable property in the technology center school district when
approved by a majority at least two-thirds (2/3) of those registered
voters of the technology center school district voting on the
question at an election called for that purpose. Except as
otherwise provided, this levy, when approved, shall be made each
fiscal year thereafter until repealed by a majority of the electors
of the technology center school district voting on the question at
an election called for that purpose. A technology center school
district which has previously failed to approve a local incentive
levy at two consecutive elections held between January 1, 1994, and
May 31, 1994, may make a local incentive levy for the benefit of the
technology center school district only if approved by a majority at
least two-thirds (2/3) of the registered voters of the technology
center school district voting on the question at an election for
each fiscal year. If a majority at least two-thirds (2/3) of voters
approve the local incentive levy for three (3) consecutive years,
the levy approved on the third year shall be made each fiscal year
thereafter until repealed by a majority of the electors of the
technology center school district voting on the question at an
election called for that purpose.
Req. No. 2679 Page 16
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
F. Upon the establishment of technology center school
districts, the districts are authorized to become indebted separate
and apart from the indebtedness of any school district included in
the technology center school district up to five percent (5%) of the
net valuation of taxable property within the technology center
school district for capital improvements, including purchasing sites
and constructing, purchasing, improving, and equipping real property
and buildings when the indebtedness is approved by a majority at
least two-thirds (2/3) of the electors of the technology center
school district voting on the question in an election called for
that purpose.
G. Until otherwise provided for by law, technology center
school districts and the government of technology center school
districts shall be established in accordance with criteria and
procedures prescribed by the State Board of Career and Technology
Education.
H. The Legislature may alter, amend, delete, or add to the
provisions of this section by law.
Section 9C. (a) The board of county commissioners, or boards
if more than one county is involved, may call a special election to
determine whether or not an ambulance service district shall be
formed. An election shall also be called by the board or boards
involved upon petition signed by not less than ten percent (10%) of
the registered voters of the area affected. Said area may embrace a
Req. No. 2679 Page 17
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
county, a part thereof, or more than one county or parts thereof,
and in the event the area covers only a part or parts of one or more
counties, the area must follow school district boundary lines. All
registered voters in such area shall be entitled to vote, as to
whether or not such district shall be formed, and at the same time
and in the same question authorize a tax levy not to exceed three
(3) mills for the purpose of providing funds for the purpose of
support, organization, operation and maintenance of district
ambulance services, known as emergency medical service districts and
hereinafter referred to as “districts.” If the formation of the
district and the mill levy is approved by a majority at least two-
thirds (2/3) of the votes cast, a special annual recurring ad
valorem tax levy of not more than three (3) mills on the dollar of
the assessed valuation of all taxable property in the district shall
be levied. The number of mills shall be set forth in the election
proclamation, and may be increased in a later election, not to
exceed a total levy of three (3) mills. This special levy shall be
in addition to all other levies and when authorized shall be made
each fiscal year thereafter.
Each district which is herein authorized, or established, shall
have a board of trustees composed of not less than five members.
Such trustees shall be chosen jointly by the board or boards of
county commissioners, provided that such membership shall be
Req. No. 2679 Page 18
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
composed of not less than one individual from each county or part
thereof which is included in said district.
Original members of the board of trustees shall hold office, as
follows: At the first meeting of said board, board members shall
draw lots to determine each trustee’s original length of term in
office. The number of lots to be provided shall be equal to the
number of original members of the board, and lots shall be numbered
sequentially from one through five, with lots in excess of the fifth
lot being also numbered sequentially from one through five until all
lots are numbered. Each original member or members added by an
expansion area of the board shall hold office for the number of
years indicated on his or her lot. Each year, as necessary, the
board or boards of county commissioners shall appoint successors to
such members of the board of trustees whose terms have expired, and
such subsequent appointments shall be for terms of five (5) years.
Such board of trustees shall have the power and duty to
promulgate and adopt such rules, procedures and contract provisions
necessary to carry out the purposes and objectives of these
provisions, and shall individually post such bond as required by the
county commissioners, which shall not be less than Ten Thousand
Dollars ($10,000.00).
The district board of trustees shall have the additional powers
to hire a manager and appropriate personnel, contract, organize,
maintain or otherwise operate the emergency medical services within
Req. No. 2679 Page 19
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
said district and such additional powers as may be authorized by the
Legislature.
(b) Any district board of trustees may issue bonds, if approved
by a majority at least two-thirds (2/3) vote at a special election
for such purpose. All registered voters within the designated
district shall have the right to vote in said election. Such bonds
shall be issued for the purpose of acquiring emergency vehicles and
other equipment and maintaining and housing the same.
(c) The bonds authorized above shall not bear interest at a
greater rate than that authorized by statute for the issuance of
city municipal bonds. Such bonds shall be sold only at public sale
after twenty (20) days’ advertisement in a newspaper for publication
of legal notices with circulation in the district. Any district may
refund its bonds as is now provided by law for refunding municipal
bonds.
(d) Any district board of trustees, upon issuing bonds as
authorized in subsection (b) of this section, shall levy a special
annual ad valorem tax upon the property within the district, payable
annually, in a total amount not to exceed three (3) mills on the
dollar, on the real and personal taxable property in such district,
for the payment of principal and interest on outstanding bonds,
until same are paid. However, the trustees may, from time to time,
suspend the collection of such annual levy when not required for the
payment of the bonds. In no event shall the real and personal
Req. No. 2679 Page 20
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
taxable property in any city or town be subject to a special tax in
excess of three (3) mills for the payment of bonds issued hereunder.
(e) There may also be pledged to the payment of principal and
interest of the bonds herein authorized to be issued: (1) any net
proceeds from operation of the district that the board of trustees
of the district shall deem not necessary to the future operation and
maintenance of said emergency medical service; or (2) any monies
available from other funds of the district not otherwise obligated.
(f) Bonds shall be issued for designated sums with serial
numbers thereon and maturing annually after three (3) years from
date of issue. All bonds and interest thereon shall be paid upon
maturity and no bonds shall be issued for a period longer than
thirty (30) years. Any district board of trustees may in its
discretion schedule the payment of principal over the thirty-year
period so that when interest is added there will be approximately
level annual payments of principal and interest.
(g) In the event the mill levy as set forth in the original
election proclamation is less than three (3) mills, the board of
trustees may request the county commissioners to call a subsequent
election to consider increasing the mill levy; provided, however,
the total levy authorized by subsection (a) hereof shall not exceed
three (3) mills.
(h) The board of trustees of any district shall have
jurisdiction over the sale or refunding of any bonds issued by the
Req. No. 2679 Page 21
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
district and shall be responsible for the economical expenditure of
the funds derived from the bonds.
(i) Such districts shall be empowered to charge fees for
services, and accept gifts, funds or grants from sources other than
the mill levy, which shall be used and accounted for in a like
manner. Persons served outside the district shall be charged an
amount equal to the actual costs for the service, not taking into
account any income the district receives from millage or sources
within the district. The board of trustees shall have legal
authority to bring suits necessary to collect accounts owed and to
sue and defend as necessary for the protection of the board. The
State Auditor and Inspector shall conduct an annual audit of the
operations of such districts.
(j) Any emergency medical service district may expand to
include other counties or parts thereof, provided that an election
is called by the county commissioners whose county or counties, or
parts thereof, are to be added to in the established district; and
provided further, that the county commissioners in the original
district concur in the calling of said election. The proposed
expansion area shall only be added to the original district if
approved separately by a majority at least two-thirds (2/3) vote, by
the voters in both the original district and in the expansion area,
at an election called for that purpose. The county in which the
expansion area is located shall have not less than one member on the
Req. No. 2679 Page 22
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
board of trustees. Appropriate millage or other approved method of
financial support shall be levied in the expansion area, when said
area is added to the original district which millage shall be levied
at the rate used to cover operational costs and outstanding bonded
indebtedness as provided in Section 9C, (d) and (e), Article X.
(k) Any county or parts thereof may withdraw from a district
provided that an election is called by the county commissioners of
the county whose county or parts thereof is to be withdrawn from the
district. The county or parts thereof shall be withdrawn from the
district if approved by a majority vote of the voters in the county
at an election called for such purpose. If the county commissioners
are presented a petition signed by not less than twenty percent
(20%) of all registered voters in the county, the county
commissioners shall call an election. The petition for an election
for a county or parts thereof to withdraw from a district and the
ballot shall provide for the payment of any debt for operational
costs and outstanding bonded indebtedness in proportional shares,
for which the county or parts thereof would be responsible as a
result of the membership of the county or parts thereof in the
district.
(l) Any district may be dissolved, or the millage levy changed
reduced, by a majority vote of the registered voters voting at an
election called for that purpose by the county commissioners of each
county or part thereof included within the district. The millage
Req. No. 2679 Page 23
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
may be increased by at least two-thirds (2/3) vote of the registered
voters voting at an election called for that purpose by the county
commissioners of each county or part thereof included within the
district; provided that such an election shall not be called unless
either three-fifths (3/5) of the trustees of such district request
the county commissioners to call such an election, or the respective
county commissioners are presented a petition signed by not less
than twenty percent (20%) of all registered voters in the district.
(m) In the event a district is dissolved, any mill levy used to
support, organize, operate and maintain the emergency medical
service district shall cease, provided that such mill levy shall not
cease until all outstanding emergency medical service bonds of that
district are retired and all other debts incurred by the emergency
medical service district have been satisfied.
(n) All elections called under the provisions hereof shall be
conducted by the county election board or boards of each county or
counties involved, upon receipt of an election proclamation, issued
by a majority of the board or boards of county commissioners in the
area affected. In the event more than one county is involved, said
proclamation must be a joint proclamation from a majority of the
board of county commissioners of each county involved. Said
proclamation shall be published in one issue of a newspaper of
general circulation in each county involved in the area affected at
least ten (10) days prior to said election, and said proclamation
Req. No. 2679 Page 24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
shall set forth the purpose of the election, and the date thereof.
The county election board or boards shall certify the results of an
election to the board or boards issuing such proclamation.
(o) The board of any district shall have capacity to sue and be
sued. Provided, however, the board shall enjoy immunity from civil
suit for actions or omissions arising from the operation of the
district, so long as, and to the same extent as, municipalities and
counties within the state enjoy such immunity.
(p) In lieu of proceeding to establish a district as outlined
hereinabove through the county commissioners, the governing body of
any incorporated city or town may proceed to form a district, join
an existing district or join with other incorporated cities or towns
in forming a district. In such case, said governing body shall be
considered as being substituted as to the powers and duties of said
county commissioners as set forth hereinabove; provided, further,
said city or town shall be considered as being substituted as to the
powers and duties of a district formed, as set forth hereinabove.
All rights, duties, privileges and obligations of the residents and
voters in such city or town shall be the same as those outlined for
the district as set forth above.
Section 9D. A. The board of county commissioners of any county
may call a special election to determine whether or not the board
shall provide solid waste management services for the county. An
election shall also be called by the board upon petition signed by
Req. No. 2679 Page 25
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
not less than ten percent (10%) of the registered voters of the
county. All registered voters in such county shall be entitled to
vote, as to whether or not such services shall be provided, and at
the same time and in the same question authorize a tax levy of not
to exceed three (3) mills for the purpose of providing funds for the
purpose of support, organization, operation and maintenance of such
services. If the provision of the services and the mill levy is
approved by a majority at least two-thirds (2/3) of the votes cast,
a special annual recurring ad valorem tax levy of not more than
three (3) mills on the dollar of the assessed valuation of all
taxable property in the county shall be levied. The number of mills
shall be set forth in the election proclamation, and may be
increased in a later election, not to exceed a total levy of three
(3) mills. This special levy shall be in addition to all other
levies and when authorized shall be made each fiscal year
thereafter.
B. Upon passage of the question, the board of county
commissioners shall provide solid waste management services for
county residents and businesses. The board may provide for one or
more disposal facilities and for solid waste collection services.
The board may purchase landfill sites, construct and operate
landfills and transfer stations and other solid waste disposal and
handling facilities. The board shall provide a solid waste disposal
and collection system for the county, using the funds available from
Req. No. 2679 Page 26
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the millage levy and any service charges the board may assess. The
board may purchase, operate, and maintain vehicles for curbside or
roadside solid waste collection. In rural areas where curbside
collection services may not be economically feasible, the board may
construct and operate transfer stations for areawide collection and
transfer of solid waste to ultimate disposal sites.
C. The board of county commissioners of a county in which the
question has passed shall have the power and duty to promulgate and
adopt such rules, procedures and contract provisions necessary to
implement the purposes and objectives of this section. The board of
county commissioners shall have the additional powers to hire a
manager and appropriate personnel, contract, organize, maintain or
otherwise operate the solid waste management services within said
county and such additional powers as may be authorized by the
Legislature.
D. Two or more counties in which the question has passed may
enter into agreements with each other to provide solid waste
management services in all counties involved in the most economical
fashion, including agreements to provide collection and disposal
services for each other where areas in one county may be more
economically served by facilities located in another county.
E. In addition to other powers provided for pursuant to the
provisions of this section, the board of county commissioners of any
county in which the question has passed may issue bonds, if approved
Req. No. 2679 Page 27
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
by a majority at least two-thirds (2/3) vote at a special election
for such purpose. All registered voters within the county shall
have the right to vote in said election. Such bonds may be issued
for the purpose of:
1. acquiring vehicles, equipment and other necessary items;
2. purchasing landfill sites;
3. constructing landfills, transfer stations, or other
facilities for solid waste management, disposal, and recycling; and
4. operating and maintaining all of the above listed items.
Landfill sites, equipment and other items, no longer needed,
shall be disposed of as provided for by law for the sale of county-
owned property.
F. The bonds authorized, pursuant to the provisions of
subsection E of this section shall not bear interest at a greater
rate than that authorized by statute for the issuance of city
municipal bonds. Such bonds shall be sold only at public sale after
twenty (20) days’ advertisement in a newspaper of general
circulation in the county. Any county may refund its bonds as is
now provided by law for refunding municipal bonds.
G. Any board of county commissioners, upon issuing bonds as
authorized in subsection E of this section, shall levy a special
annual ad valorem tax upon the property within the county, payable
annually, in a total amount not to exceed three (3) mills on the
dollar, on the real and personal taxable property in such county,
Req. No. 2679 Page 28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
for the payment of principal and interest on outstanding bonds,
until same are paid. However, the board may suspend, from time to
time, the collection of such annual levy when not required for the
payment of the bonds.
H. There may also be pledged to the payment of principal and
interest of the bonds authorized to be issued:
1. any net proceeds from operation of the county solid waste
management services that the board of county commissioners shall
deem not necessary to the future operation, maintenance or closure
of said solid waste management services and facilities; or
2. any monies available from other funds of the county not
otherwise obligated.
I. Bonds shall be issued for designated sums with interest
payable semiannually and with the principal maturing annually
beginning not more than three (3) years from date of issue. All
bonds and interest thereon shall be paid upon maturity and no bonds
shall be issued for a period longer than thirty (30) years. Any
board of county commissioners may in its discretion schedule the
payment of principal over the period of maturity of the bond issue,
so that when interest is added there will be approximately level
annual payments of principal and interest.
J. In the event the mill levy as provided for in the original
election proclamation is less than three (3) mills, the board of
county commissioners may call a subsequent election to consider
Req. No. 2679 Page 29
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
increasing the mill levy; provided, however, the total levy
authorized by subsection A of this section shall not exceed three
(3) mills.
K. The board of county commissioners shall have jurisdiction
over the sale or refunding of any bonds issued by the county
pursuant to the provisions hereof, and shall be responsible for the
economical expenditure of the funds derived from the bonds.
L. The board of county commissioners shall be empowered to
charge fees for services, and accept gifts, funds or grants from
sources other than the mill levy, which shall be used and accounted
for in a like manner. Persons served outside the county shall be
charged an amount equal to the actual costs for providing the
service, not taking into account any income the county receives from
millage or sources within the county. The board shall have legal
authority to bring such suits necessary to collect accounts owed and
to sue and defend as necessary for the protection of the board. The
State Auditor and Inspector shall conduct an annual audit of the
solid waste management operations of such counties.
M. Any county may cease providing solid waste management
services, or cause the millage levy authorized by subsection G of
this section to be changed reduced, by a majority vote of the
registered voters voting at an election called for that purpose by
the board of county commissioners, or cause the millage levy to be
increased by at least two-thirds (2/3) vote of the registered voters
Req. No. 2679 Page 30
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
voting at an election called for that purpose by the board of county
commissioners. Such an election shall not be called unless either
two-thirds (2/3) of the board members vote to call such an election,
or the board is presented a petition signed by not less than twenty
percent (20%) of all registered voters in the county.
N. If a county ceases to provide solid waste management
services, any mill levy used to support, organize, operate and
maintain the services and facilities shall cease, provided that such
mill levy shall not cease until all outstanding solid waste
management services bonds of that county are retired, all other
debts incurred by the county in providing solid waste management
services have been satisfied, and all facilities have been properly
closed as provided for by law.
O. All elections called pursuant to the provisions of this
section shall be conducted by the county election board of each
county involved, upon receipt of an election proclamation, issued by
the board of county commissioners in the county affected. Said
proclamation shall be published in one issue of a newspaper of
general circulation in the county at least ten (10) days prior to
said election. The proclamation shall set forth the purpose of the
election, and the date thereof. The county election board shall
certify the results of the election to the board issuing the
proclamation.
Req. No. 2679 Page 31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Section 10. A. For the purpose of erecting public buildings in
counties or cities, or for the purpose of raising money for a
building fund for a school district which may be used for erecting,
remodeling or repairing school buildings, and for purchasing
furniture, the rates of taxation herein limited may be increased,
when the rate of such increase and the purpose for which it is
intended shall have been submitted to a vote of the people, and a
majority at least two-thirds (2/3) of the qualified voters of such
county, city, or school district, voting at such election, shall
vote therefor: Provided, that such increase shall not exceed five
(5) mills on the dollar of the assessed value of the taxable
property in such county, city, or school district.
B. A school district may upon approval by a majority at least
two-thirds (2/3) of the electors of the district voting on the
question make the ad valorem levy for a building fund under
subsection A of this section permanent. If the question is
approved, the levy in the amount approved as required by this
section, shall be made each fiscal year thereafter until such time
as a majority of the electors of the district voting on the question
rescind the making of the levy permanent. An election on such
question shall be held at such time as a petition is signed by ten
percent (10%) of the school district electors or a recommendation by
the board of education of the school district is made asking that
the levies be made each fiscal year.
Req. No. 2679 Page 32
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Section 10A. To provide funds for the purpose of establishing
and maintaining or aiding in establishing and maintaining public
libraries and library services, a special annual recurring ad
valorem tax shall be levied when such levy is approved by a majority
at least two-thirds (2/3) vote of the qualified electors of the
county voting on the question at an election called for that purpose
by the Board of County Commissioners, either upon its own initiative
or upon petition initiated by not less than ten percent (10%) of the
qualified electors of the county based on the total number of votes
cast at the last general election for the county office receiving
the highest number of votes at such an election.
Except as provided in this section, in a county having less than
one hundred fifty thousand (150,000) population, according to the
most recent Federal Decennial Census, the special annual recurring
ad valorem tax levy shall be not less than one (1) mill nor more
than four (4) mills on the dollar of the assessed valuation of all
taxable property in the county. In a county having more than one
hundred fifty thousand (150,000) population or in a multicounty
library system with a county having more than one hundred fifty
thousand (150,000) population, according to the most recent Federal
Decennial Census, the special annual recurring ad valorem tax levy
for each such county shall be not less than one (1) mill nor more
than six (6) mills on the dollar of the assessed valuation of all
taxable property in the county.
Req. No. 2679 Page 33
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
This special levy shall be in addition to all other levies and
when authorized shall be made each fiscal year thereafter until such
authority shall be cancelled by a majority vote of the qualified
electors of the county voting on the question at an election called
for that purpose by the Board of County Commissioners upon petition
initiated by not less than twenty percent (20%) of the qualified
electors of the county based on the total number of votes cast at
the last general election for the county office receiving the
highest number of votes at such an election.
The proceeds of such levy shall be used by the county for
creation, development, operation and maintenance of such public
libraries and library services as are authorized by the Legislature.
Nothing herein shall prohibit other levies for public libraries and
library services or the use of other public funds for such purposes.
All expenditures of the proceeds of such levies shall be made in
accordance with laws heretofore or hereafter enacted concerning such
libraries and library services. The provisions hereof shall be
self-executing.
Section 10B. For the purpose of operating and maintaining
municipal-owned hospitals in cities, the rates of taxation herein
limited may be increased, when the rate of such increase and the
purpose of which it is intended shall have been submitted to a vote
of the people, and a majority at least two-thirds (2/3) of the
qualified voters of such city, voting at such election, shall vote
Req. No. 2679 Page 34
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
therefor: Provided, that such increase shall not exceed five (5)
mills on the dollar of the assessed value of the taxable property in
such city.
Section 25. Except the debts specified in sections twenty-three
and twenty-four of this article, no debts shall be hereafter
contracted by or on behalf of this State, unless such debt shall be
authorized by law for some work or object, to be distinctly
specified therein; and such law shall impose and provide for the
collection of a direct annual tax to pay, and sufficient to pay, the
interest on such debt as it falls due, and also to pay and discharge
the principal of such debt within twenty-five years from the time of
the contracting thereof. No such law shall take effect until it
shall, at a general election, have been submitted to the people and
have received a majority approval of at least two-thirds (2/3) of
all the votes cast for and against it at such election. On the
final passage of such bill in either House of the Legislature, the
question shall be taken by yeas and nays, to be duly entered on the
journals thereof, and shall be: “Shall this bill pass, and ought
the same to receive the sanction of the people?”
Section 26. (a) Except as herein otherwise provided, no
county, city, town, township, school district, or other political
corporation, or subdivision of the state, shall be allowed to become
indebted, in any manner, or for any purpose, to an amount exceeding,
in any year, the income and revenue provided for such year without
Req. No. 2679 Page 35
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the assent of three-fifths two-thirds (2/3) of the voters thereof,
voting at an election, to be held for that purpose, nor, in cases
requiring such assent, shall any indebtedness be allowed to be
incurred to an amount, including existing indebtedness, in the
aggregate exceeding five percent (5%) of the valuation of the
taxable property therein, to be ascertained from the last assessment
for state and county purposes previous to the incurring of such
indebtedness: Provided, that if a school district has an absolute
need therefor, such district may, with the assent of three-fifths
two-thirds (2/3) of the voters thereof voting at an election to be
held for that purpose, incur indebtedness to an amount, including
existing indebtedness, in the aggregate exceeding five percent (5%)
but not exceeding ten percent (10%) of the valuation of the taxable
property therein, to be ascertained from the last assessment for
state and county purposes previous to the incurring of such
indebtedness, for the purpose of acquiring or improving school
sites, constructing, repairing, remodeling or equipping buildings,
or acquiring school furniture, fixtures or equipment; and such
assent to such indebtedness shall be deemed to be a sufficient
showing of such absolute need, unless otherwise provided by law.
Provided further, that if a city or town has an absolute need
therefor, such city or town may, with the assent of three-fifths
two-thirds (2/3) of the voters thereof voting at an election to be
held for that purpose, incur indebtedness to an amount, including
Req. No. 2679 Page 36
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
existing indebtedness, in the aggregate exceeding five percent (5%)
but not exceeding ten percent (10%) of the valuation of the taxable
property therein, to be ascertained from the last assessment for
state and county purposes previous to the incurring of such
indebtedness, and such assent to such indebtedness shall be deemed
to be a sufficient showing of such absolute need unless otherwise
provided by law. Provided, further, that any county, city, town,
school district, or other political corporation, or subdivision of
the state, incurring any indebtedness requiring the assent of the
voters as aforesaid, shall, before or at the time of doing so,
provide for the collection of an annual tax sufficient to pay the
interest on such indebtedness as it falls due, and also to
constitute a sinking fund for the payment of the principal thereof
within twenty-five (25) years from the time of contracting the same,
and provided further that nothing in this section shall prevent,
under such conditions and limitations as shall be prescribed by law,
any school district from contracting with:
(1) certificated personnel for periods extending one (1) year
beyond the current fiscal year; or
(2) a school superintendent for periods extending more than one
(1) year, but not to exceed three (3) years beyond the current
fiscal year.
(b) If a county approves an exemption of household goods of the
heads of families and livestock employed in support of the family
Req. No. 2679 Page 37
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
from ad valorem taxation pursuant to the provisions of subsection
(b) of Section 6 of this article, the percentage limitations on
indebtedness as specified in subsection (a) of this section for
political subdivisions or political corporations located in any such
county shall be adjusted by multiplying the percentage levels
specified in subsection (a) of this section by the millage
adjustment factor as specified in subsection (b) of Section 8A of
this article.
(c) If approved by the people, the amendment to this section
shall become effective January 1, 1993.
Section 27. Any incorporated city or town in this state may, by
a majority approval of at least two-thirds (2/3) of the voters of
such city or town, voting at an election to be held for that
purpose, be allowed to become indebted in a larger amount than that
specified in Section 26, for the purpose of purchasing or
constructing public utilities, or for repairing the same, to be
owned exclusively by such city or town, or for the purpose of
constructing, reconstructing, improving or repairing streets or
bridges. Provided, that any such city or town incurring any such
indebtedness requiring the assent of the voters as aforesaid, shall
have the power to provide for, and, before or at the time of
incurring such indebtedness, shall provide for the collection of an
annual tax in addition to the other taxes provided for by this
Constitution, sufficient to pay the interest on such indebtedness as
Req. No. 2679 Page 38
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
it falls due, and also to constitute a sinking fund for the payment
of the principal thereof within twenty-five years from the time of
contracting the same.
Section 27A. Any incorporated city or town in Oklahoma may
individually or jointly, after approval of the proposition by a
majority of the qualified electors voting in an election in each of
said cities and towns, contract and pledge revenues for a term of
years with other cities or towns, the State of Oklahoma, the United
States of America, or any other governmental subdivision or agency
of any of them, for the purpose of purchasing water, constructing,
acquiring, or operating water facilities, or purchasing or leasing
reservoir space. Any one or more incorporated cities and towns in
Oklahoma may after approval of the proposition by a majority at
least two-thirds (2/3) of the qualified electors voting in an
election in each of said cities and towns issue bonds payable over a
period not to exceed thirty (30) years and secured by revenues
derived from the sale of water for the joint construction,
acquisition, repair, extension or improvement of said water
facilities; and thereafter enact ordinances giving effect to the
provisions of this section. This section shall be independent and
shall not be limited by or limit other existing provisions of the
Constitution relating to municipal water or the financing thereof,
nor shall it be exclusive as to other agencies of the State of
Oklahoma authorized by law to incur indebtedness, Section 27 of
Req. No. 2679 Page 39
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Article X of the Constitution which pertains to incurring of tax
secured indebtedness by cities and towns for public utilities is
hereby amended to permit joint ownership by cities and towns of
water facilities.
Section 27B. A. Any incorporated city or town may borrow money
or issue bonds, notes or other evidences of indebtedness, which debt
shall be payable from and secured by revenues over a term of years,
for the purpose of financing the purchase, construction, or
improvement of any public utility or combination of public utilities
which shall be owned exclusively by such city or town in the
following manner:
1. The governing body of a city or town shall submit the
question of financing the purchase or construction of a public
utility or combination of public utilities to the qualified voters
at an election if:
a. the public utility or combination of public utilities
has not been voted on by the voters of the city or
town at any time during a ten-year period preceding
the date of the election, or
b. the public utility or combination of public utilities
does not come within the terms of paragraph 3 of this
subsection;
2. If the question of financing the purchase or construction of
a public utility or combination of public utilities has been
Req. No. 2679 Page 40
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
approved by a majority at least two-thirds (2/3) vote of the
qualified voters voting on the question at an election, or if
improvements to a public utility or combination of public utilities
pursuant to paragraph 3 of this subsection are authorized, the
governing body of a city or town may borrow money or issue bonds,
notes or other evidences of indebtedness, which debt shall be
payable from and secured by revenues over a term of years, upon an
affirmative vote of at least three-fourths (3/4) of all the members
of such governing body;
3. Any additions, extensions, reconstruction, maintenance,
repairs or other improvement to any public utility or combination of
public utilities of a city or town may be financed by the city or
town if the original financing of the purchase or construction of
the public utility was approved by a majority at least two-thirds
(2/3) vote of the qualified voters voting on the question at an
election, or if the public utility or combination of public
utilities acquired by the city or town was financed originally by
bonds or other debt of a public trust of which the city or town is a
beneficiary, excluding an industrial trust. Any such bonds or other
debt originally issued by a public trust of which the city or town
is a beneficiary, excluding an industrial trust, may be refunded by
the governing body of the city or town in the manner provided in
paragraph 2 of this subsection.
Req. No. 2679 Page 41
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
B. Nothing in this section shall allow an indebtedness of the
city or town, other than revenues pledged from the utility involved.
C. The revenue indebtedness or contractual obligations of any
city or town incurred pursuant to this section shall be a limited
obligation payable from and secured by a lien and charge on revenues
or funds so pledged for their payment by the governing body of the
city or town, and shall not constitute an indebtedness of the city
or town for the purpose of any constitutional or statutory
limitation.
D. This section shall be independent and shall not be limited
by or limit other provisions of the Oklahoma Constitution or
statutes relating to financing public utilities or indebtedness of a
city or town, nor shall it be exclusive as to other agencies of this
state authorized by law to incur indebtedness. As used in this
section, the words “public utility” shall have the same meaning as
the words “public utilities” in Section 27 of Article X of the
Constitution.
E. Notwithstanding any provision to the contrary, the
provisions of this section shall not apply to the purchase of any
utility regulated by the Oklahoma Corporation Commission or to the
purchase of any facility or property of any such utility, unless the
purchase is made with the agreement and consent of the utility,
including its agreement and consent as to a specific price to be
paid in connection with the purchase.
Req. No. 2679 Page 42
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Section 35. (a) Any incorporated town and any county may
issue, by and with the consent of the majority at least two-thirds
(2/3) of the registered voters of said municipality or county voting
on the question at an election held for the purpose, bonds in sums
provided by such majority voters at such election for economic
development or community development purposes, as may be defined by
law, within or near the said municipality or county holding the
election.
(b) Such bonds shall bear interest at a rate as set by law and
shall be sold in a manner prescribed by law.
(c) To provide for the payment of all such bonds outstanding,
principal, and interest as they mature, the municipality or county
may:
(1) levy a special tax, payable annually, in a total amount not
to exceed five (5) mills on the dollar, in addition to the legal
rate permitted, on the real and personal taxable property therein;
provided, however, that in no event shall the real and personal
taxable property in any city or town be subject to a special tax in
excess of five (5) mills for bonds issued hereunder;
(2) levy a special sales tax, payable as may be prescribed by
law, in a total amount not to exceed one cent ($0.01) on the dollar,
in addition to the legal rate permitted, upon the sale of tangible
personal property and services, not otherwise exempted by law;
Req. No. 2679 Page 43
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(3) apportion revenues pursuant to Section 6C of Article X of
the Constitution, in a manner prescribed by law; or
(4) implement any combination of paragraphs (1) through (3) of
this subsection.
Provided, however, that the source or sources of revenue and the
irrevocable pledge thereof shall be set forth in the ballot.
(d) Such bonds shall be issued under terms prescribed by law.
(e) (1) The governing body of the municipality or the county
commissioners of the county shall exercise jurisdiction over the
sale or exchange of any such bonds voted by the electors at an
election held for that purpose and shall expend economically the
funds so provided.
(2) In the expenditure and use of proceeds from the sale of
said bonds, the said governing body is hereby authorized and
directed to coordinate its industrial development plans and projects
insofar as practicable with similar plans and projects of local
industrial development agencies and the Oklahoma Industrial Finance
Authority, as set forth in Section 34 of Article X of the
Constitution, so as to supplement funds to be derived from these and
other sources, including federal aid available to economically
depressed areas, if any; and to the extent that federal requirements
shall require subordination of liens securing loans from the
Oklahoma Industrial Finance Authority or from other sources, as a
Req. No. 2679 Page 44
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
condition to the obtaining of such federal aid, the same is hereby
approved and authorized.
(f) The election on the issuance of such bonds shall be held at
such time as the governing body of the municipality may designate by
ordinance, or as the county commissioners of the county may
designate by order, which ordinance or order shall state the sum
total of issue, the dates of maturities thereof, and shall fix the
date of election so that it shall not occur earlier than thirty (30)
days after the passage of the said ordinance or the granting of said
order. All elections called pursuant to this section shall be
conducted by the appropriate county election board or boards
pursuant to the general election laws of the state. The said
election shall be held and conducted, the vote thereof canvassed,
and the result thereof declared under the law and in the manner now
or hereafter provided for municipal elections when the election is
held by a municipality, and in the manner now or hereafter provided
for county elections when the election is held by a county, so far
as the same may be applicable, except as herein otherwise provided.
Notice of the election shall be given by the mayor of the
municipality or by the county commissioners of the county by
advertisement weekly for at least four times in some newspaper
having a bona fide circulation in the said municipality or county,
with the last publication to be not less than ten (10) days prior to
the date of the said election. Only registered voters of the said
Req. No. 2679 Page 45
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
municipality or county shall have a right to vote at the said
election. The result of the said election shall be proclaimed by
the mayor of the municipality or by the county commissioners of the
county, and the result as proclaimed shall be conclusive, unless
attacked in the courts within thirty (30) days after the date of
such proclamation.
(g) The tax levies or revenue apportionment associated with
bonds issued pursuant to this section and the pledge thereof, may
not be revoked during the term of such bonds; provided, however, the
municipality or county may, from time to time, suspend the
collection of such levy or apportioned revenues when not required
for the payment of its bonds.
(h) The Legislature may provide by law for the creation of
regional economic development districts, comprised of two or more
municipalities or counties, or a combination of one or more
municipalities and counties, and may specify the terms and
conditions under which the bonds authorized in this section may be
issued by municipalities and counties located within such districts.
The provisions of paragraph (f) of this section shall not apply to
any bonds issued in accordance with this paragraph unless such
provisions are made expressly applicable by law.
SECTION 3. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,
Req. No. 2679 Page 46
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the following proposed amendment to the Oklahoma Constitution by
adding a new Section 44 to Article X to read as follows:
Section 44. Any proposal, measure, or state question of this
state or any political subdivision that authorizes the issuance of
debt, levies a tax, extends the levy of a tax, or increases the rate
of an existing tax shall require approval by at least two-thirds
(2/3) of the registered voters voting thereon. The Legislature
shall enact laws to effectuate the provisions of this section.
SECTION 4. The Ballot Title for the proposed Constitutional
amendment as set forth in SECTIONS 1, 2, and 3 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 would amend several sections within Article 5 and
Article 10 of the Oklahoma Constitution and would modify the
voting threshold to be the approval of at least two-thirds of
registered voters voting in an election to form taxing
jurisdictions, levy a tax, increase a tax, and issue debt. The
measure also adds a new Section 44 to Article X of the Oklahoma
Constitution to require approval by at least two-thirds of the
registered voters voting in an election that authorizes the
state or any political subdivision to issue debt, levy a tax,
Req. No. 2679 Page 47
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
extend the levy of a tax, or increase the rate of an existing
tax.
SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES _____________
AGAINST THE PROPOSAL — NO _____________
SECTION 5. The President Pro Tempore of the Senate shall,
immediately after the passage of this resolution, prepare and file
one copy thereof, including the Ballot Title set forth in SECTION 4
hereof, with the Secretary of State and one copy with the Attorney
General.
60-2-2679 QD 1/15/2026 1:36:17 PM