HCS CSSB 183(CRA): "An Act relating to municipal property taxation in annexed and detached areas; relating to mergers and consolidations of municipalities; and authorizing certain boroughs to use revenue collected on an areawide or nonareawide basis for economic development; and providing for an effective date."
00 HOUSE CS FOR CS FOR SENATE BILL NO. 183(CRA) 01 "An Act relating to municipal property taxation in annexed and detached areas; 02 relating to mergers and consolidations of municipalities; and authorizing certain 03 boroughs to use revenue collected on an areawide or nonareawide basis for economic 04 development; and providing for an effective date." 05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 06 * Section 1. AS 29.06. is amended by adding a new section to read: 07 Sec. 29.06.055. Property taxes in annexed or detached areas. (a) Unless 08 the annexation takes effect on January 1, the municipality may not assess, levy, or 09 collect property taxes in an annexed area before January 1 of the year immediately 10 following the year in which the annexation takes effect. 11 (b) If an area is detached from a municipality, all property taxes that are levied 12 by that municipality on property in the detached area based on an assessment that 13 occurred before the effective date of the detachment remain valid. AS 29.45.290 - 14 29.45.500 apply to the enforcement of those taxes.
01 * Sec. 2. AS 29.06.100(a) is amended to read: 02 (a) Residents of two or more municipalities may file a merger or consolidation 03 petition with the department. The petition must be signed during a period that does 04 not exceed 365 consecutive days by a number of voters of each existing municipality 05 equal to at least 25 percent of the number of votes cast in each municipality's last 06 regular election. 07 * Sec. 3. AS 29.06.100 is amended by adding a new subsection to read: 08 (c) A petition for the merger or consolidation of a borough and more than one 09 city within that borough shall provide that, if the proposal is approved by a majority of 10 the votes in the borough area outside of the cities proposed to be merged or 11 consolidated but is not approved by a majority of the votes in each of the cities, 12 (1) the entire proposal is defeated; or 13 (2) the proposal is partially approved and the borough is merged or 14 consolidated with the cities in which the proposal has been approved. 15 * Sec. 4. AS 29.06.140(a) is amended to read: 16 (a) The Local Boundary Commission shall immediately notify the director of 17 elections of its acceptance of a merger or consolidation petition. Within 30 days after 18 notification, the director of elections shall order an election in the area to be included 19 in the new municipality to determine whether the voters desire merger or 20 consolidation. The election shall be held not less than 30 or more than 90 days after 21 the election order. A voter who is a resident of the area to be included in the proposed 22 municipality may vote. Unless the proposal includes the merger or consolidation 23 of a borough and one or more of the cities within that borough, if a majority of 24 the votes in each of the municipalities proposed to be merged or consolidated 25 favors the merger or consolidation, the proposal is approved. Votes on a 26 proposal that includes the merger or consolidation of a borough and one or more 27 of the cities within that borough shall be separately tabulated as follows: (1) in 28 the borough area outside of each city in that borough proposed to be merged or 29 consolidated; (2) in each of the cities in the borough proposed to be merged or 30 consolidated; and (3) if one or more municipalities outside of the borough are 31 also included within the proposal, in each of those other municipalities. The
01 entire proposal is defeated if it is not separately approved in the borough outside 02 of the cities in that borough that are proposed to be merged or consolidated and, 03 if municipalities outside of the borough are included in the proposal, in those 04 other municipalities. If the proposal is not approved in one or more of the cities 05 within the borough that are proposed to be merged or consolidated but is 06 otherwise approved in each of the areas separately tabulated, the proposal is 07 either entirely defeated or partially approved as provided in the petition under 08 AS 29.06.100(c). This subsection is intended to be consistent with the voting 09 requirements for annexation specified in AS 29.06.040(c)(1). 10 * Sec. 5. AS 29.35.110 is amended by adding a new subsection to read: 11 (c) Notwithstanding (a) of this section, a borough that has entered into an 12 agreement with a city located in the borough to cooperatively or jointly provide for 13 economic development may use borough revenue from taxes, whether collected on an 14 areawide or nonareawide basis, to carry out the terms of the agreement. 15 * Sec. 6. The uncodified law of the State of Alaska is amended by adding a new section to 16 read: 17 APPLICABILITY. The amendments to AS 29.06.100 in secs. 2 and 3 of this Act do 18 not apply to a merger or consolidation petition filed with the Department of Community and 19 Economic Development before the effective date of this Act. The amendment to 20 AS 29.06.140(a) in sec. 4 of this Act does not apply to an election held as a result of a petition 21 filed with the Department of Community and Economic Development before the effective 22 date of this Act, and AS 29.06.140(a) as it read before the effective date of this Act applies to 23 that election. 24 * Sec. 7. This Act takes effect immediately under AS 01.10.070(c).