Senate Bill 71

Actions | Amendments
Last Action recommitted to Appropriations & Revenue (S)
Title AN ACT relating to taxes and fees imposed by special purpose governmental entities.
Bill Documents Bill
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

Actions

Top | Amendments
01/06/16
  • introduced in Senate
01/07/16
  • to State & Local Government (S)
01/27/16
  • reported favorably, 1st reading, to Calendar with Committee Substitute (1)
01/28/16
  • 2nd reading, to Rules
02/01/16
  • posted for passage in the Regular Orders of the Day for Wednesday, February 3
02/02/16
  • floor amendment (1), (3), (4) to cs, (2-title) filed
02/03/16
  • passed over and retained in the Orders of the Day
02/04/16
  • passed over and retained in the Orders of the Day
02/05/16
  • passed over and retained in the Orders of the Day
02/08/16
  • passed over and retained in the Orders of the Day
02/09/16
  • taken from the Orders of the Day
  • recommitted to Appropriations & Revenue (S)

Proposed Amendments

Top | Actions
Amendment Senate Committee Substitute 1
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
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
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
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
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)