It is the
intent of the Montana Association of Counties to support legislation that
amends the language in State statute regarding the ability of the voters of
a local government to allow an individual fee per household to fund parks
and recreation. -
WHEREAS, funding initiatives for county
governments related to parks and recreation are restricted a general levy; and
WHEREAS, the voters of a county may find it easier
to establish an annual set fee per household to fund parks and recreation; and
WHEREAS, a fee per household taxes all homeowners
equally and does not impact the local business, industry, farms and ranches or
timberlands.
NOW,
THEREFORE, BE IT RESOLVED
that the Montana Association of Counties support a change in language to state
statute that would allow the voters of a county to assess a set fee per
household to fund parks and recreation in their county.
7-16-2102.
Authorization for tax levy for parks and certain cultural, social, and
recreational facilities. (1) Subject to15-10-420, the board of county
commissioners may annually levy on the taxable property of the county, in the
same manner and at the same time as other county taxes are levied, a tax or
individual fee per household for the purpose of
maintaining, operating, and equipping parks, cultural facilities, and any
county-owned civic center, youth center, recreation center, recreational
complex, or any combination of purposes, parks, and facilities.
(2) (a) The
board of county commissioners shall submit the question of imposing or the
continued imposition of the property tax mill levy or fee per household
provided in subsection (1) to the electors of the county at the next general election
if a petition requesting an election, signed by at least 15% of the resident
taxpayers of the county, is filed with the county clerk. The petition must be
filed with the county clerk at least 90 days prior to the date of the general
election.
(b) The question
must be submitted as provided in 15-10-425.
(c) The board of
county commissioners shall levy the tax or fee if the question
for the imposition of the tax or fee is approved by a majority of
the electors voting on the question.
(3) All laws applicable to the collection of county taxes and fees apply to the collection of the tax or fee provided for in this section.
SPONSOR:
Gallatin County
RECOMMENDATION:
Do Pass
PRIORITY: Low
REFERRED
TO: MACo Taxation, Finance and Budget
Committee
ADOPTED: