districts; public lighting
w/d |
Committee on Energy, Utilities & Technology |
|
DP |
Committee on Counties and Municipalities |
|
DPA |
Committee on Ways and Means |
|
|
dpa |
Caucus and COW |
|
|
DPA |
Third Read |
|
|
X |
As Passed the House |
|
SB 1330 authorizes the governing body of an improvement district to levy equally apportioned property taxes. Allows real property owners to petition an improvement district’s governing body to levy either ad valorem or equally apportioned property taxes. SB 1330 also sets lighting standards for public buildings and requires shielding for outdoor light fixtures.
Special taxing districts are funded by ad valorem property taxes levied on all property within the district limits. A special taxing district levy is a secondary levy and is based on the full cash valuation of the property. Statute requires these taxes to be assessed at the same time and in the same manner as county taxes.
SB 1330 allows the governing body of an improvement district for public lighting the option to assess property on an equal apportionment basis. This bill also allows real property owners to petition the governing body of the applicable district to levy either ad valorem or equally apportioned property taxes. A fiscal note has been prepared and there is no impact to the state general fund.
In 1986, the legislature adopted Laws 86, Chapter 236, in an effort to reduce the amount of light pollution interfering with the successful operation of astronomical observatories located within the state.