0001|                            HOUSE BILL 416
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0002|     43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998
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0003|                            INTRODUCED BY
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0004|                        LUCIANO "LUCKY" VARELA
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0005|     
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0006|                                   
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0007|     
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0008|                                   
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0009|     
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0010|                                AN ACT
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0011|     RELATING TO SCHOOL DISTRICT PROPERTY TAXATION; AUTHORIZING
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0012|     IMPOSITION OF A PROPERTY TAX TO PROVIDE COST-OF-LIVING
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0013|     SUBSISTENCE ALLOWANCES FOR PUBLIC SCHOOL PERSONNEL IN
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0014|     QUALIFIED SCHOOL DISTRICTS; PROVIDING FOR AN ELECTION.
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0015|     
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0016|     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0017|          Section 1.  SHORT TITLE.--This act may be cited as the
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0018|     "School District Personnel Subsistence Allowance Tax Act".
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0019|          Section 2.  DEFINITIONS.--As used in the School District
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0020|     Personnel Subsistence Allowance Tax Act:
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0021|               A.  "cost-of-living index" means the American
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0022|     chamber of commerce researchers association national median
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0023|     composite cost-of-living index;
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0024|               B.  "local school board" means the governing body
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0025|     of a school district;
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0001|               C.  "personnel subsistence allowance" means an
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0002|     amount that is provided annually to each employee of the
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0003|     school district to defray the cost of living in a high-cost
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0004|     area and that in the aggregate does not exceed ten percent of
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0005|     the school district's state equalization guarantee
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0006|     distribution for the fiscal year prior to the first fiscal
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0007|     year of the subsidy;
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0008|               D.  "qualified school district" means a school
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0009|     district that is located in whole or in part in a municipality
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0010|     that has a cost of living that equals or exceeds one hundred
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0011|     ten percent of the cost-of-living index for at least four
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0012|     consecutive quarters; and
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0013|               E.  "taxable value of property" means the sum of
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0014|     the following:
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0015|                    (1)  the "net taxable value", as that term is
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0016|     defined in the Property Tax Code, of property subject to
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0017|     taxation pursuant to the Property Tax Code;
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0018|                    (2)  the "assessed value" of "products" as
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0019|     those terms are defined in the Oil and Gas Ad Valorem
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0020|     Production Tax Act;
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0021|                    (3)  the "assessed value" of "equipment" as
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0022|     those terms are defined in the Oil and Gas Production
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0023|     Equipment Ad Valorem Tax Act; and
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0024|                    (4)  the "taxable value" of "copper mineral
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0025|     property" as those terms are defined in the Copper Production
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0001|     Ad Valorem Tax Act.
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0002|          Section 3.  LOCAL SCHOOL BOARD--AUTHORIZATION TO IMPOSE A
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0003|     TAX FOR PERSONNEL SUBSISTENCE ALLOWANCE PURPOSES--RESOLUTION--
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0004|     ELECTION REQUIRED.--
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0005|               A.  The local school board of a qualified school
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0006|     district may adopt a resolution authorizing, for personnel
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0007|     subsistence allowances, the imposition of a property tax upon
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0008|     the taxable value of property in the school district.  The tax
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0009|     shall be imposed at a rate necessary to provide the personnel
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0010|     subsistance allowance or at a rate of two dollars ($2.00) on
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0011|     each one thousand dollars ($1,000) of taxable value of
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0012|     property in the school district, whichever is lower.  The tax
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0013|     may be imposed for any number of years not to exceed ten
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0014|     years.
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0015|               B.  The tax authorized pursuant to Subsection A of
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0016|     this section shall not be imposed unless the question of
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0017|     authorizing the imposition of the tax is submitted to the
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0018|     voters of the district at a regular school district election
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0019|     or at any special school district election held for that
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0020|     purpose.  The tax shall be imposed for the number of years
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0021|     authorized in the resolution, not to exceed ten years, for
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0022|     each year that the school district continues to be a qualified
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0023|     school district.
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0024|               C.  Any resolution adopted pursuant to Subsection A
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0025|     of this section shall specify:
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0001|                    (1)  the rate of the proposed tax;
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0002|                    (2)  the date an election will be held to
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0003|     submit the question of imposition of the tax to the voters of
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0004|     the school district;
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0005|                    (3)  the period of time the tax is authorized
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0006|     to be imposed; and
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0007|                    (4)  the proposed use of the revenues from the
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0008|     proposed tax.
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0009|               D.  Any amounts received by the school district
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0010|     pursuant to the provisions of the School District Personnel
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0011|     Subsistence Allowance Tax Act shall be expended only for the
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0012|     purpose of providing a personnel subsistence allowance to
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0013|     school district personnel.  The personnel subsistence
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0014|     allowance shall be an equal amount for each employee of the
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0015|     district and shall be supplemental to and not a part of the
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0016|     employee's salary.
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0017|          Section 4.  CONDUCT OF ELECTION--BALLOT.--
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0018|               A.  The question of authorizing the imposition of a
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0019|     tax pursuant to the School District Personnel Subsistence
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0020|     Allowance Tax Act shall be submitted to the voters at the
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0021|     first regular school district election following adoption of a
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0022|     resolution pursuant to Section 3 of the School District
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0023|     Personnel Subsistence Allowance Tax Act or at a special school
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0024|     district election called by the local school board for that
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0025|     purpose.
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0001|               B.  The proclamation calling the election shall be
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0002|     filed and published as required pursuant to the School
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0003|     Election Law and shall specify:
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0004|                    (1)  the date on which the election will be
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0005|     held;
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0006|                    (2)  the question of whether the imposition of
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0007|     a property tax to provide personnel subsistence allowances
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0008|     shall be authorized pursuant to the School District Personnel
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0009|     Subsistence Allowance Tax Act at a rate not to exceed the rate
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0010|     specified in the authorizing resolution and for the period
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0011|     specified in that resolution;
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0012|                    (3)  the precincts in each county in which the
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0013|     election is to be held and the location of each polling place;
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0014|                    (4)  the hours each polling place will be
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0015|     open; and
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0016|                    (5)  the date and time of the closing of the
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0017|     registration books by the county clerk as required by law.
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0018|               C.  The ballot shall include the information
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0019|     specified in Paragraph (2) of Subsection B of this section and
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0020|     shall present the voter the choice of voting "for the school
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0021|     district personnel subsistence allowance tax" or "against the
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0022|     school district personnel subsistence allowance tax".
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0023|               D.  The election shall be held, conducted and
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0024|     canvassed pursuant to the School Election Law.
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0025|               E.  Any resolution authorizing a tax pursuant to
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0001|     the School District Personnel Subsistence Allowance Tax Act
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0002|     shall be adopted by a date necessary to ensure that the
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0003|     results of the election on the question of imposing the tax
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0004|     shall be certified no later than June 15 of the property tax
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0005|     year for which the tax rate will first be certified.
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0006|          Section 5.  IMPOSITION OF TAX--CERTIFICATION BY
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0007|     DEPARTMENT OF FINANCE AND ADMINISTRATION.--
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0008|               A.  If a majority of the voters voting on the
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0009|     question votes for a school district personnel subsistence
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0010|     allowance tax pursuant to a resolution adopted under the
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0011|     School District Personnel Subsistence Allowance Tax Act, the
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0012|     tax shall be imposed for the earliest period for which the tax
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0013|     rate may be certified.  The tax rate shall be certified by the
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0014|     department of finance and administration and imposed,
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0015|     administered and collected in accordance with the provisions
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0016|     of the Oil and Gas Ad Valorem Production Tax Act, the Oil and
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0017|     Gas Production Equipment Ad Valorem Tax Act, the Copper
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0018|     Production Ad Valorem Tax Act and the Property Tax Code.
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0019|               B.  If a majority of the voters voting on the
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0020|     question votes against a school district personnel subsistence
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0021|     allowance tax, the tax shall not be imposed.  The local school
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0022|     board shall not again adopt a resolution authorizing the
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0023|     imposition of a tax pursuant to the School District Personnel
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0024|     Subsistence Allowance Tax Act for at least two years after the
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0025|     date of the resolution that the voters rejected.
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0001|               C.  The local school board shall discontinue by
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0002|     resolution the imposition of a tax authorized pursuant to the
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0003|     School District Personnel Subsistence Allowance Tax Act if,
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0004|     during the period the tax is authorized to be imposed, the
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0005|     school district ceases to be a qualified school district.  The
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0006|     discontinuance resolution shall be mailed to the department of
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0007|     finance and administration no later than June 15 of the year
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0008|     in which a tax rate pursuant to that act is not to be
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0009|     certified.
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0010|          Section 6.  APPLICABILITY.--The provisions of this act
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0011|     apply to the 1999 and subsequent property tax years.
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0012|                              
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