Reference is to Printer's Date 2/19/15/-H.
Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:
/ SECTION ___. Section 6-1-320 of the 1976 Code, as last amended by Act 249 of 2014, is further amended to read:
"Section 6-1-320.
(A)(1)
Notwithstanding Section 12-37-251(E), a local governing
body may increase the millage rate imposed for general operating
purposes above the rate imposed for such purposes for the
preceding tax year only to the extent of the increase in the
average of the twelve monthly consumer price indices for the
most recent twelve-month period consisting of January through
December of the preceding calendar year, plus, beginning
in 2007, the percentage increase in the previous year in the
population of the entity as determined by the Office of Research
and Statistics of the Revenue and Fiscal Affairs
Office. If the average of the twelve monthly consumer
price indices experiences a negative percentage, the average is
deemed to be zero. If an entity experiences a reduction
in population, the percentage change in population is deemed to
be zero. However, in the year in which a reassessment
program is implemented, the rollback millage, as calculated
pursuant to Section 12-37-251(E), must be used in lieu of the
previous year's millage rate.
(2) There may
be added to the operating millage increase allowed pursuant to
item (1) of this subsection any such increase, allowed but not
previously imposed, for the three property tax years preceding
the year to which the current limit applies. (B) Notwithstanding the limitation
upon millage rate increases contained in subsection (A), the
millage rate limitation may be suspended and the millage rate
may be increased
upon a two-thirds vote of the
membership of the local governing body for the
following purposes:
(1)
the deficiency of the preceding year;
(2)
any catastrophic event outside the control of the
governing body such as a natural disaster, severe weather event,
act of God, or act of terrorism, fire, war, or riot;
(3)
compliance with a court order or decree;
(4)
taxpayer closure due to circumstances outside the control
of the governing body that decreases by ten percent or more the
amount of revenue payable to the taxing jurisdiction in the
preceding year; or
(5)
compliance with a regulation promulgated or statute
enacted by the federal or state government after the
ratification date of this section for which an appropriation or
a method for obtaining an appropriation is not provided by the
federal or state government.
(6)
purchase by the local governing body of undeveloped real
property or of the residential development rights in undeveloped
real property near an operating United States military base
which property has been identified as suitable for residential
development but which residential development would constitute
undesirable residential encroachment upon the United States
military base as determined by the local governing body. The
local governing body shall enact an ordinance authorizing such
purchase and the ordinance must state the nature and extent of
the potential residential encroachment, how the purchased
property or development rights would be used and specifically
how and why this use would be beneficial to the United States
military base, and what the impact would be to the United States
military base if such purchase were not made. Millage rate
increases for the purpose of such purchase must be separately
stated on each tax bill and must specify the property, or the
development rights to be purchased, the amount to be collected
for such purchase, and the length of time that the millage rate
increase will be in effect. The millage rate increase must
reasonably relate to the purchase price and must be rescinded
five years after it was placed in effect or when the amount
specified to be collected is collected, whichever occurs first.
The millage rate increase for such purchase may not be
reinstated unless approved by a majority of the qualified voters
of the governmental entity voting in a referendum. The cost of
holding the referendum must be paid from the taxes collected due
to the increased millage rate; or
(7)
to purchase capital equipment and make expenditures
related to the installation, operation, and purchase of the
capital equipment including, but not limited to, taxes, duty,
transportation, delivery, and transit insurance, in a county
having a population of less than one hundred thousand persons
and having at least forty thousand acres of state forest land.
For purposes of this section, "capital equipment"
means an article of nonexpendable, tangible, personal property,
to include communication software when purchased with a
computer, having a useful life of more than one year and an
acquisition cost of fifty thousand dollars or more for each
unit.
If a tax is levied to pay for items (1)
through (5) above, then the amount of tax for each taxpayer must
be listed on the tax statement as a separate surcharge, for each
aforementioned applicable item, and not be included with a
general millage increase. Each separate surcharge must have an
explanation of the reason for the surcharge. The surcharge must
be continued only for the years necessary to pay for the
deficiency, for the catastrophic event, or for compliance with
the court order or decree.
(C) The millage
increase permitted by subsection (B) is in addition to the
increases from the previous year permitted pursuant to
subsection (A) and shall be an additional millage levy above
that permitted by subsection (A). The millage limitation
provisions of this section do not apply to revenues, fees, or
grants not derived from ad valorem property tax millage or to
the receipt or expenditures of state funds. The
millage rate limitation provided for in subsection (A) may be
overridden and the millage rate may be further increased by a
positive majority vote of the appropriate governing body. The
vote must be taken at a specially called meeting held solely for
the purpose of taking a vote to increase the millage rate. The
governing body must provide public notice of the meeting
notifying the public that the governing body is meeting to vote
to override the limitation and increase the millage rate.
Public comment must be received by the governing body before the
override vote.
(D) The restriction
contained in this section does not affect millage that is levied
to pay bonded indebtedness or payments for real property
purchased using a lease-purchase agreement or used to maintain a
reserve account. Nothing in this section prohibits the use of
energy-saving performance contracts as provided in Section
48-52-670.
(E) Notwithstanding any
provision contained in this article, this article does not and
may not be construed to amend or to repeal the rights of a
legislative delegation to set or restrict school district
millage, and this article does not and may not be construed to
amend or to repeal any caps on school millage provided by
current law or statute or limitation on the fiscal autonomy of a
school district that are more restrictive than the limit
provided pursuant to subsection (A).
(F) The restriction
contained in this section does not affect millage imposed to pay
bonded indebtedness or operating expenses of a special tax
district established pursuant to Section 4-9-30(5), but the
special tax district is subject to the millage rate limitations
in Section 4-9-30(5).
(G)(1) Notwithstanding
the limitation upon millage rate increases contained in
subsection (A), a fire district's governing body may adopt an
ordinance or resolution requesting the governing body of the
county to conduct a referendum to suspend the millage rate
limitation for general operating purposes of the fire district.
If the governing body of the county agrees to hold the
referendum and subject to the results of the referendum, the
millage rate limitation may be suspended and the millage rate
may be increased for general operating purposes of the fire
district. The referendum must be held at the time of the general
election, and upon a majority of the qualified voters within the
fire district voting favorably in the referendum, the millage
rate may be increased in the next fiscal year. The referendum
must include the amount of the millage increase. The actual
millage levy may not exceed the millage increase specified in
the referendum.
(2)
This subsection only applies to a fire district that
existed on January 1, 2014, and serves less than seven hundred
homes.
(H) Notwithstanding the
limitation upon millage rate increases contained in subsection
(A), the governing body of a county may adopt an ordinance,
subject to a referendum, to suspend the millage rate limitation
for the purpose of imposing up to six-tenths of a mill for
mental health. The referendum must be held at the time of the
general election, and upon a majority of the qualified voters
within the county voting favorably in the referendum, this
special millage may be imposed in the next fiscal year. The
state election laws apply to the referendum mutatis mutandis.
This special millage may be removed only upon a majority vote of
the local governing body. The amounts collected from the
increased millage:
(1) must be deposited
into a mental health services fund separate and distinct from
the county general fund and all other county funds;
(2) must be dedicated
only to expenditures for mental health services in the county;
and
(3) must not be used
to supplant existing funds for mental health programs in the
county.
(I) The
positive majority vote of the governing body required by this
section does not apply to school districts that have their
budgets approved by qualified electors at a town
meeting." /
Renumber sections to conform.
Amend title to conform.