H2523B3792A09281 AJM:NLG 09/20/18 #90 A09281
AMENDMENTS TO HOUSE BILL NO. 2523
Sponsor: REPRESENTATIVE RYAN
Printer's No. 3792
Amend Bill, page 1, line 10, by inserting after "repeals,""
repealing provisions relating to local tax study commission;
and
Amend Bill, page 2, lines 12 and 13, by striking out ",
331.2(b), 332(b)(1), 334(c)(2) and 5005(2)"
Amend Bill, page 3, by inserting between lines 26 and 27
Section 3. Section 331 of the act is repealed:
[Section 331. Local tax study commission.
(a) Appointment.--A board of school directors shall appoint
a local tax study commission prior to adopting a resolution
under section 331.2(b) or 332(b)(1). The local tax study
commission shall be appointed no later than 180 days prior to
the date on which the board of school directors is required to
adopt a resolution under section 331.2(b) or 332(b)(1).
(b) Membership.--The local tax study commission shall
consist of five, seven or nine members who are resident
individuals or taxpayers of the school district and shall
reflect the socioeconomic, age and occupational diversity of the
school district to the extent possible, except that one member
of the local tax study commission may be a member of the board
of school directors and no member shall be an official or
employee or a relative thereof of the school district.
(c) Staff and expenses.--The school district shall provide
necessary and reasonable support staff and shall reimburse the
members of the local tax study commission for necessary and
reasonable expenses in the discharge of their duties. Receipts
shall be required for all reimbursable expenses under this
subsection.
(d) Contents of study.--The local tax study commission shall
study the existing taxes levied, assessed and collected by the
school district and the effect of any county or municipal taxes
imposed concurrently with the school district. The local tax
study commission shall determine how the tax policies of the
school district could be improved by the levy, assessment and
collection of the taxes authorized under section 321. The study
2018/90AJM/HB2523A09281 - 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
25
26
27
28
29
30
31
32
33
34
35
shall include consideration of all of the following:
(1) Historic and present rates of and revenue from taxes
currently levied, assessed and collected.
(2) The percentage of total revenues provided by taxes
currently levied, assessed and collected.
(3) The age, income, employment and property use
characteristics of the existing tax base.
(4) Projected revenues of taxes currently levied,
assessed and collected, including taxes authorized and taxes
not levied under this chapter.
(e) Recommendation.--Within 90 days of its appointment, the
local tax study commission shall make a nonbinding
recommendation to the board of school directors regarding the
imposition of the taxes authorized under section 321, commencing
in the subsequent fiscal year. Prior to making its
recommendation, the local tax study commission shall hold at
least one public hearing. The recommendation of the local tax
study commission shall be presented at a public meeting of the
board of school directors. The board of school directors shall
make such recommendation available to interested persons upon
request.
(f) Failure to issue a recommendation.--If the local tax
study commission fails to make a recommendation under subsection
(e), the board of school directors shall discharge the local tax
study commission.
(g) Adoption of recommendation.--The board of school
directors shall accept or reject the recommendation of the local
tax study commission prior to adopting a resolution under
section 331.2(b) or section 332(b)(1).
(h) Materials.--All records of the local tax study
commission, including receipts, tapes, minutes of meetings and
written communications, for public inspection during the regular
business hours of the school district.]
Section 4. Sections 331.2(b), 332(b)(1), 334(c)(2) and
5005(2) of the act are amended to read:
Amend Bill, page 5, line 26, by striking out "3" and
inserting
5
2018/90AJM/HB2523A09281 - 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
25
26
27
28
29
30
31
32
33
34
35
36
37
38