SB748 HFA Hite 4-11 #2

Sargent 3380

Delegate Hite moves to amend the bill on page 5, following line 9, by inserting a new section to read as follows:

§7-28-8. Conditions of authority to impose tax.

(a) In addition to any other conditions provided in this article, a county commission has no authority to impose any tax under this article unless the following conditions are met:

(1) The Tax Commissioner and the Auditor have issued their certification at least 30 days before the tax is imposed that:

(A) The assessor of the county in which the tax is to be imposed has, in a timely manner, fully completed each duty imposed by law upon the assessor during the immediate past year; and

(B) The sheriff of the county in which the tax is to be imposed collected at least 95% of the property taxes due for the prior tax year;

(2) The county commission has imposed and maintains throughout the year a fire service fee or a special emergency ambulance service fee.

(b) Following the imposition of any tax by a county commission under the provisions of this article, the authority to impose the tax expires after June 30 of each year unless the following conditions are met:

(1) The Tax Commissioner and the Auditor have issued their certification at least 30 days before the tax is imposed that:

(A) The assessor of the county in which the tax is to be imposed has, in a timely manner, fully completed each duty imposed by law upon the assessor during the immediate past year; and

(B) The sheriff of the county in which the tax is to be imposed collected at least 95% of the property taxes due for the prior tax year.

(2) The county commission has continued to impose and maintain throughout the year a fire service fee or a special emergency ambulance service fee.

Adopted

Rejected