To Tulsa

State Question 702

Oklahoma's Green Country

State Question 702, "Relating to revenue and taxation; authorizing Legislature to enact laws providing for tax abatement under certain circumstances," was referred to the people by Senate Joint Resolution 32, passed in May, 2002.

ENROLLED SENATE

JOINT

RESOLUTION NO. 32

By:	Douglass of the Senate
	and
	Phillips and Calvey of the House

A Joint Resolution directing the Secretary of State to refer to the people for their approval or rejection a proposed amendment to Section 5 of Article X of the Constitution of the State of Oklahoma, which relates to revenue and taxation; authorizing Legislature to enact laws providing for tax abatement under certain circumstances; providing ballot title; and directing filing.

BE IT RESOLVED BY THE SENATE AND THE HOUSE OF REPRESENTATIVES OF THE 2ND SESSION OF THE 48TH OKLAHOMA LEGISLATURE:

SECTION 1. The Secretary of State shall refer to the people for their approval or rejection, as and in the manner provided by law, the following proposed amendment to Section 5 of Article X of the Constitution of the State of Oklahoma, to read as follows:

Section 5. Surrender of power of taxation - Uniformity of taxes.

~~The~~ A. Except as otherwise provided by this section, the power of taxation shall never be surrendered, suspended, or contracted away.

B. Taxes shall be uniform upon the same class of subjects.

C. The Legislature is hereby authorized to enact laws providing for the abatement of tax assessments, or portions thereof, if:

1. Collection of the tax liability and interest and penalties accruing thereto would reasonably result in the taxpayer declaring bankruptcy;

2. The tax is uncollectible due to insolvency of the taxpayer resulting from factors beyond control of the taxpayer or for other similar cause beyond the control of the taxpayer;

3. The tax liability is attributable to actions of a person other than the taxpayer and it would be inequitable to hold the taxpayer liable for the tax liability; or

4. In cases of nonpayment of trust fund taxes, the taxes were not collected by the taxpayer from its customer and the taxpayer had a good faith belief that collection of the taxes was not required.

SECTION 2. The Ballot Title for the proposed Constitutional amendment as set forth in SECTION 1 of this resolution shall be in the following form:

BALLOT TITLE

Legislative Referendum No. ____

State Question No. ____

THE GIST OF THE PROPOSITION IS AS FOLLOWS:

This measure amends Section 5 of Article 10 of the State Constitution. It will allow the Legislature to pass laws providing for the abatement of taxes or parts of taxes. Taxes will only be abated if:

Collection of the tax, and interest and penalties, would cause the taxpayer to declare bankruptcy;
The tax is not collectible due to insolvency of the taxpayer or other cause due to factors beyond the control of the taxpayer;
The tax results from actions of a person other than the taxpayer and it would be unfair to hold the taxpayer liable for the tax; or
The tax is a trust tax, the tax was not collected and the taxpayer had a good faith belief that collection was not required.

SHALL THIS AMENDMENT BE APPROVED BY THE PEOPLE?

SECTION 3. The President Pro Tempore of the Senate shall, immediately after the passage of this resolution, prepare and file one copy thereof, including the Ballot Title set forth in SECTION 2 hereof, with the Secretary of State and one copy with the Attorney General.

Passed the Senate the 6th day of May, 2002.

Presiding Officer of the Senate

Passed the House of Representatives the 9th day of May, 2002.

Presiding Officer of the House of Representatives

	Current Section X-5 of the Oklahoma Constitution
	Download SJR 32 in rtf from the Secretary of State

To Tulsa Home

State Questions Index

Current Section X-5 of the Oklahoma Constitution / Download SJR 32 in rtf from the Secretary of State /