Last Action | recommitted to Appropriations & Revenue (S) |
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Title | AN ACT relating to taxes and fees imposed by special purpose governmental entities. |
Bill Documents |
Bill
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Impact Statements |
Fiscal Note
Local Mandate |
Bill Request Number | 420 |
Sponsors | R. Alvarado, D. Thayer, J. Schickel, W. Schroder |
Summary of Original Version | Create a new section of KRS Chapter 65A to require proposed increases in ad valorem taxes and certain fees, and the levy of new ad valorem taxes or fees by special purpose governmental entities to be submitted to the legislative body of the county or city where the special purpose governmental entity is located for review; amend KRS 132.023 to conform; repeal KRS 65A.100; EFFECTIVE January 1, 2017. |
Index Headings of Original Version |
Special Purpose Governmental Entities - Tax and fee increases, review of Effective Dates, Delayed - Tax and fee increases, review of Local Government - Special purpose governmental entities, review of fee and tax increases by city or county required Special Districts - Special purpose governmental entities, review of fee and tax increases required Taxation - Special purpose governmental entities, review of fee and ad valorem tax increases required Cities - Special purpose governmental entities, review of fee and tax increases required Counties - Special purpose governmental entities, review of fee and tax increases required Fiscal Note - Special purpose governmental entities, review of fee and ad valorem tax increases required Local Mandate - Special purpose governmental entities, review of fee and ad valorem tax increases required |
Proposed Amendments |
Senate Committee Substitute 1 Senate Floor Amendment 1 Senate Floor Amendment 2 Senate Floor Amendment 3 Senate Floor Amendment 4 |
01/06/16 |
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01/07/16 |
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01/27/16 |
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01/28/16 |
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02/01/16 |
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02/02/16 |
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02/03/16 |
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02/04/16 |
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02/05/16 |
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02/08/16 |
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02/09/16 |
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Amendment | Senate Committee Substitute 1 |
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Impact Statements |
Fiscal Note
Local Mandate |
Summary | Retain original provisions, except establish exceptions to the reporting requirements for fees. |
Index Headings |
Special Purpose Governmental Entities - Tax and fee increases, review of Effective Dates, Delayed - Tax and fee increases, review of Local Government - Special purpose governmental entities, review of fee and tax increases by city or county required Special Districts - Special purpose governmental entities, review of fee and tax increases required Taxation - Special purpose governmental entities, review of fee and ad valorem tax increases required Cities - Special purpose governmental entities, review of fee and tax increases required Counties - Special purpose governmental entities, review of fee and tax increases required Fiscal Note - Special purpose governmental entities, review of fee and ad valorem tax increases required Local Mandate - Special purpose governmental entities, review of fee and ad valorem tax increases required |
Amendment | Senate Floor Amendment 1 |
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Sponsor | R. Jones II |
Summary | Retain original provisions; amend KRS 65A.020 to require the Commission on Fire Protection Professional Standards and Education to submit on behalf of all certified volunteer fire departments reports submitted to the commission pursuant to KRS 75.430 in lieu of the volunteer fire departments having to comply with budget and audit submission requirements; amend KRS 65A.030 to allow the audit requirements established by KRS 65A.030 to be fulfilled by the submissions required by KRS 75.430; amend KRS 75.430 to require the Commission on Fire Protection Professional Standards and Education to submit information filed with it by certified volunteer fire departments to the Department for Local Government as required by KRS 65A.020. |
Index Headings |
Special Purpose Governmental Entities - Tax and fee increases, review of Effective Dates, Delayed - Tax and fee increases, review of Local Government - Special purpose governmental entities, review of fee and tax increases by city or county required Special Districts - Special purpose governmental entities, review of fee and tax increases required Taxation - Special purpose governmental entities, review of fee and ad valorem tax increases required Cities - Special purpose governmental entities, review of fee and tax increases required Counties - Special purpose governmental entities, review of fee and tax increases required Fiscal Note - Special purpose governmental entities, review of fee and ad valorem tax increases required Local Mandate - Special purpose governmental entities, review of fee and ad valorem tax increases required |
Amendment | Senate Floor Amendment 2 |
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Sponsor | R. Jones II |
Summary | Make title amendment. |
Index Headings |
Special Purpose Governmental Entities - Tax and fee increases, review of Effective Dates, Delayed - Tax and fee increases, review of Local Government - Special purpose governmental entities, review of fee and tax increases by city or county required Special Districts - Special purpose governmental entities, review of fee and tax increases required Taxation - Special purpose governmental entities, review of fee and ad valorem tax increases required Cities - Special purpose governmental entities, review of fee and tax increases required Counties - Special purpose governmental entities, review of fee and tax increases required Fiscal Note - Special purpose governmental entities, review of fee and ad valorem tax increases required Local Mandate - Special purpose governmental entities, review of fee and ad valorem tax increases required |
Amendment | Senate Floor Amendment 3 |
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Sponsor | R. Alvarado |
Summary | Retain original provisions; clarify the establishing entity that must review taxes and fees imposed by special purpose governmental entities; clarify that the provisions of Section 1 of the Act should not be interpreted as limiting the authority of any city or county to impose reporting or submission requirements that are more stringent than those established by Section 1 of the Act; provide that fees or charges imposed by municipal utilities are exempt from the approval requirements unless otherwise required by statute or an ordinance; exempt penalties, interest, fees, sanctions or charges, for failure to pay or comply from the approval requirements if imposed in accordance with a published schedule; correct drafting errors. |
Index Headings |
Special Purpose Governmental Entities - Tax and fee increases, review of Effective Dates, Delayed - Tax and fee increases, review of Local Government - Special purpose governmental entities, review of fee and tax increases by city or county required Special Districts - Special purpose governmental entities, review of fee and tax increases required Taxation - Special purpose governmental entities, review of fee and ad valorem tax increases required Cities - Special purpose governmental entities, review of fee and tax increases required Counties - Special purpose governmental entities, review of fee and tax increases required Fiscal Note - Special purpose governmental entities, review of fee and ad valorem tax increases required Local Mandate - Special purpose governmental entities, review of fee and ad valorem tax increases required |
Amendment | Senate Floor Amendment 4 |
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Sponsor | R. Alvarado |
Summary | Retain original provisions; clarify the establishing entity that must review taxes and fees imposed by special purpose governmental entities; clarify that the provisions of Section 1 of the Act should not be interpreted as limiting the authority of any city or county to impose reporting or submission requirements that are more stringent than those established by Section 1 of the Act; provide that fees or charges imposed by municipal utilities are exempt from the approval requirements unless otherwise required by statute or an ordinance; exempt penalties, interest, fees, sanctions or charges, for failure to pay or comply from the approval requirements if imposed in accordance with a published schedule; correct drafting errors. |
Index Headings |
Special Purpose Governmental Entities - Tax and fee increases, review of Effective Dates, Delayed - Tax and fee increases, review of Local Government - Special purpose governmental entities, review of fee and tax increases by city or county required Special Districts - Special purpose governmental entities, review of fee and tax increases required Taxation - Special purpose governmental entities, review of fee and ad valorem tax increases required Cities - Special purpose governmental entities, review of fee and tax increases required Counties - Special purpose governmental entities, review of fee and tax increases required Fiscal Note - Special purpose governmental entities, review of fee and ad valorem tax increases required Local Mandate - Special purpose governmental entities, review of fee and ad valorem tax increases required |
Last updated: 1/16/2019 3:08 PM (EST)