CITY ATTORNEYS OFFICE CITY HALL, 435 RYMAN MISSOULA, MT Phone: (406) Fax: (406) LEGAL OPINION

Size: px
Start display at page:

Download "CITY ATTORNEYS OFFICE CITY HALL, 435 RYMAN MISSOULA, MT 59802 Phone: (406) 523-4614 Fax: (406) 327-2105 LEGAL OPINION 2002-014"

Transcription

1 CITY ATTORNEYS OFFICE CITY HALL, 435 RYMAN MISSOULA, MT Phone: (406) Fax: (406) LEGAL OPINION TO: FROM: Mike Kadas, Mayor City Council Janet Stevens, Chief Administrative Officer Brentt Ramharter, Finance Director Kim Mansch, Finance Jim Nugent, City Attorney DATE June 7, 2002 RE: 2001 State Legislation Exempting Increases in Local Government's Property Tax Levy for Employer's Premium Contributions for Group Health Insurance Benefits From Tax Mill Levy Calculation Limitation FACTS: Pursuant to Montana s Inter-Local Cooperation Act in order to more efficiently use certain powers the City of Missoula City Council and the Missoula Board of County Commissioners have entered into inter-local agreements with respect to the provision of certain services such as public health and community land use planning that are provided by the City County Health Department and the Missoula Office of Planning and Grants. Employees of each of these two departments are County of Missoula employees administered by the County of Missoula. Each of these respective inter-local agreements provide for financial contributions to be made by the City of Missoula toward these county employee operations. City partial funding for these county employee health insurance benefit premiums is an issue that the City of Missoula must address for fiscal year ISSUE: Is the City able to rely on the property tax levy for group health insurance benefits to assist in funding the City s share of monetary contributions for County employees providing Municipal government services pursuant to a City-County local government inter-local agreement? - 1 -

2 CONCLUSION: Subsection (2) MCA as revised by HB-409 (2001) authorizes an increase in a political subdivision s property tax levy for the political subdivision s premium contributions for group health insurance benefits under beyond the amount of contributions in effect on July 1, 1999 and that additional contribution is not subject to the statutory mill levy calculation limitation established in state law. Both the City and County are political subdivisions eligible to exercise this statutory authority. Thus, the authority exists to provide additional funds for both eligible City and County employee group health insurance benefits. LEGAL DISCUSSION: The 2001 Montana State Legislature enacted HB-409, chapter No. 511, Montana Session Laws 2001 which was entitled: AN ACT EXEMPTING INCREASES IN A LOCAL GOVERNMENT S PROPERTY TAX LEVY FOR THE EMPLOYER S PREMIUM CONTRIBUTIONS FOR GROUP HEALTH INSURANCE BENEFITS FROM THE MILL LEVY CALCULATION LIMITATION: REQUIRING THAT A PUBLIC HEARING BE HELD PRIOR TO IMPLEMENTING A LEVY; AMENDING SECTIONS , , AND , MCA; AND PROVIDING AN EFFECTIVE DATE. The special effective date for HB-409 (2001) was July 1, HB-409 (2001) amended three (3) sections of Montana State Law as set forth in Montana Sessions laws is as follows: Political subdivision tax levy to pay premiums. (1) Subject to and subsection (2) of this section, a political subdivision, except for a school district, may levy an annual property tax in the amount necessary to fund the premium for insurance, deductible reserve fund, and self-insurance reserve fund as authorized in this section and to pay the principal and interest on bonds or notes issued pursuant to (5). (2) (a) The increase in a political subdivision's property tax levy for the political subdivision's premium contributions for group benefits under beyond the amount of contributions in effect on July 1, 1999, is not subject to the mill levy calculation limitation provided for in (b) Prior to implementing a levy under subsection (2)(a), a public hearing must be held regarding any proposed increases

3 Contributions. (1) Each agency, as defined in , shall contribute the amount specified in this section toward the group benefits cost. (2) For employees defined in and for members of the legislature, the employer contribution for group benefits is $270 a month for the period from July 1999 through December 1999, $285 a month for the period from January 2000 through December 2000 and $295 a month for January 2001 and for each succeeding month. For employees of the Montana university system, the employer contribution for group benefits is $285 a month for the period from July 1999 through June 2000 and $295 a month for the period from July 2000 through June 2001 and for each succeeding month. When a state employee is terminated to achieve a reduction in force, the continuation of contributions for group benefits beyond the termination date is subject to negotiation under Permanent part-time, seasonal parttime, and temporary part-time employees who are regularly scheduled to work less than 20 hours a week are not eligible for the group benefit contribution. An employee who elects not to be covered by a state-sponsored group benefit plan may not receive the state contribution. A portion of the employer contribution for group benefits may be applied to an employee's costs for participation in Part B of Medicare under Title XVIII of the Social Security Act, as amended, if the state group benefit plan is the secondary payer and Medicare the primary payer. (3) For employees of elementary and high school districts and of local government units, the employer's premium contributions may exceed but may not be less than $10 a month. Subject to the public hearing requirement provided in (2)(b), the increase in a local government's property tax levy for premium contributions for group benefits beyond the amount of contributions in effect on July 1, 1999, is not subject to the mill levy calculation limitation provided for in (4) Unused employer contributions for any state employee must be transferred to an account established for this purpose by the department of administration and upon transfer may be used to offset losses occurring to the group of which the employee is eligible to be a member. (5) Unused employer contributions for any government employee may be transferred to an account established for this purpose by a self-insured government and upon transfer may be used to offset losses occurring to the group of which the employee is eligible to be a member or to increase the reserves of the group. (6) The laws prohibiting discrimination on the basis of marital status in Title 49 do not prohibit bona fide group insurance plans from providing greater or additional contributions for insurance - 3 -

4 benefits to employees with dependents than to employees without dependents or with fewer dependents Procedure for calculating levy. (1) The governmental entity that is authorized to impose mills may impose a mill levy sufficient to generate the amount of property taxes actually assessed in the prior year, even if that levy is greater than the levy established by law. The maximum number of mills that a governmental entity may impose is established by calculating the number of mills required to generate the amount of property tax actually assessed in the governmental unit in the prior year based on the current year taxable value, less the value of newly taxable property. (2) A governmental entity may apply the levy calculated pursuant to subsection (1) plus any additional levies authorized by the voters to all property in the governmental unit, including newly taxable property. (3) For purposes of this section, newly taxable property includes: (a) annexation of real property and improvements into a taxing unit; (b) construction, expansion, or remodeling of improvements; (c) transfer of property into a taxing unit; (d) subdivision of real property; and (e) transfer of property from tax-exempt to taxable status. (f) transfer of property from tax-exempt to taxable status; and (g) revaluations caused by expansion, addition, replacement, or remodeling of improvements. (4) Subsection (1) does not apply to: (a) school district general fund levies and the school district levy for tuition obligations established in (5); or (b) the portion of a governmental entity s property tax levy for premium contributions for group benefits excluded under or (5) For purposes of subsection (1), taxes imposed: (a) include registration fees imposed on light vehicles under and distributed under (2); and (b) do not include net or gross proceeds taxes received under and (6) In determining the maximum number of mills in subsection (1), the governmental entity shall take into account any change from the prior year in the amount of statutory reimbursements for changes in the property tax laws. The amount of motor vehicle disposition under (2), as that section read on December 31, 2000, is an increased statutory reimbursement. It may increase the number of mills to account for a decrease in reimbursements and shall decrease the number of mills to fully - 4 -

5 account for any increase in reimbursements. (7) The department shall calculate, on a statewide basis, the number of mills to be imposed for purposes of , , , , , and However, the number of mills calculated by the department may not exceed the mill levy limits established in those sections. (8) The department may adopt rules to implement this section. The rules may include a method for calculating the percentage of change in valuation for purpose of determining the elimination of property, new improvements, or newly taxable property in a governmental unit. The italicized language in the new 2001 language inserted into these three statutes. The lined out language is language removed by the 2001 State Legislature. A Political Subdivision is defined in subsection (5) MCA of Montana s liability exposure and insurance coverage laws as meaning: (5) Political subdivision means any county, city, municipal corporation, school district, special improvement or taxing district, or any other political subdivision or public corporation. (emphasis added) Similar statutory definitions are set forth in other Montana Statutes. For examples see section , , and MCA. Clearly both City and County governments are political subdivisions pursuant to Montana law. Clearly the above identified property tax levy authority for political subdivision employer group health insurance premium contributions pursuant to section MCA are applicable to both city employee and county employee group health insurance benefits. Since the County employee group health insurance benefit premiums are eligible benefit premiums pursuant to sections , and MCA., the additional tax levy authority allowed by state law for these health insurance costs the city s share of these group health benefit plan benefits may be paid pro-rata by the City pursuant to its inter-local agreements as long as there exists an itemized billing from Missoula County expressly identifying the City s share of the additional costs for group health insurance benefits beyond the amount of contributions in effect on July 1, See subsection (2) MCA. There must be itemized documentation from Missoula County; in order for the City to be able to rely on the statutory authority statutorily ear marked for additional group health insurance benefits after July 1, Thus, it is imperative that Missoula County provide an explicit itemized billing to facilitate the identification and tracking of these monies for City auditing purposes

6 Inter-local agreements are required to address joint financial arrangements necessary to provide the government services. This type of expense would reasonably and logically be a common employee benefit for which it would be generally reasonable for the city to share the expense of. There also is no statutory provision that would limit, restrict or prohibit the city from utilizing this tax levy authority for this eligible county employee benefit related to the provision of municipal government services to the City of Missoula. CONCLUSION: Subsection (2) MCA as revised by HB-409 (2001 authorizes an increase in a political subdivision s property tax levy for the political subdivision s premium contributions for group health insurance benefits under beyond the amount of contributions in effect on July 1, 1999 and that additional contribution is not subject to the statutory mill levy calculation limitation established in state law. Both the City and County are political subdivision eligible to exercise this statutory authority. Thus, the authority exists to provide additional funds for both eligible City and County employee group health insurance benefits. OFFICE OF THE CITY ATTORNEY /s/ Jim Nugent, City Attorney JN:rmj pc: Legal Staff - 6 -

99-001. TO: Mike Kadas, Mayor; City Council; Janet Stevens, Chief Administrative Officer; Department/Division Heads

99-001. TO: Mike Kadas, Mayor; City Council; Janet Stevens, Chief Administrative Officer; Department/Division Heads CITY ATTORNEYS OFFICE CITY HALL, 435 RYMAN MISSOULA, MT 59802 LEGAL OPINION Phone: (406) 523-4614 Fax: (406) 523-4895 99-001 TO: Mike Kadas, Mayor; City Council; Janet Stevens, Chief Administrative Officer;

More information

A JOINT RESOLUTION BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS. Section 5, Article VII, Texas Constitution, is amended to read as follows:

A JOINT RESOLUTION BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS. Section 5, Article VII, Texas Constitution, is amended to read as follows: By: H.J.R. No. A JOINT RESOLUTION proposing a constitutional amendment relating to establishing the Texas Great Classroom Fund as a sequestered fund, funded by an Education Flat Tax, a Reformed Franchise

More information

HOUSE BILL 2587 AN ACT

HOUSE BILL 2587 AN ACT Senate Engrossed House Bill State of Arizona House of Representatives Fifty-second Legislature First Regular Session 2015 HOUSE BILL 2587 AN ACT AMENDING SECTIONS 35-142 AND 35-315, ARIZONA REVISED STATUTES;

More information

11 HB 325/AP A BILL TO BE ENTITLED AN ACT BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

11 HB 325/AP A BILL TO BE ENTITLED AN ACT BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: House Bill 325 (AS PASSED HOUSE AND SENATE) By: Representatives Ehrhart of the 36 th, Casas of the 103 rd, and Dutton of the 166 th A BILL TO BE ENTITLED AN ACT 1 2 3 4 5 6 To amend Titles 20 and 48 of

More information

SB 1241. Introduced by Senator Barto AN ACT

SB 1241. Introduced by Senator Barto AN ACT REFERENCE TITLE: AHCCCS; contractors; providers State of Arizona Senate Fifty-second Legislature First Regular Session SB Introduced by Senator Barto AN ACT AMENDING SECTION -, ARIZONA REVISED STATUTES;

More information

1 HB539 2 176911-1. 3 By Representative Chesteen (Constitutional Amendment) 4 RFD: Local Legislation. 5 First Read: 13-APR-16.

1 HB539 2 176911-1. 3 By Representative Chesteen (Constitutional Amendment) 4 RFD: Local Legislation. 5 First Read: 13-APR-16. 1 HB539 2 176911-1 3 By Representative Chesteen (Constitutional Amendment) 4 RFD: Local Legislation 5 First Read: 13-APR-16 Page 0 1 176911-1:n:04/12/2016:FC/th LRS2016-1551 2 3 4 5 6 7 8 SYNOPSIS: This

More information

64th Legislature AN ACT ESTABLISHING THE MONTANA SPECIAL NEEDS EDUCATION SAVINGS ACCOUNT PROGRAM;

64th Legislature AN ACT ESTABLISHING THE MONTANA SPECIAL NEEDS EDUCATION SAVINGS ACCOUNT PROGRAM; 64th Legislature HB0322 AN ACT ESTABLISHING THE MONTANA SPECIAL NEEDS EDUCATION SAVINGS ACCOUNT PROGRAM; PROVIDING DEFINITIONS; ESTABLISHING REQUIREMENTS FOR ELIGIBILITY AND ALLOWABLE EXPENSES; PROVIDING

More information

Glossary of Assessment Terms:

Glossary of Assessment Terms: Glossary of Assessment Terms: Abatement A reduction or elimination of a tax or charge imposed by a governmental unit, applicable to property tax bills, motor vehicle excise taxes, fees, charges, and special

More information

STATE OF OKLAHOMA. 2nd Session of the 49th Legislature (2004) AS INTRODUCED

STATE OF OKLAHOMA. 2nd Session of the 49th Legislature (2004) AS INTRODUCED STATE OF OKLAHOMA 2nd Session of the 49th Legislature (2004) HOUSE BILL HB2698: Ferguson AS INTRODUCED An Act relating to schools; amending 70 O.S. 2001, Section 14-108, as last amended by Section 1, Chapter

More information

Local Government Expenditure and Revenue Limits

Local Government Expenditure and Revenue Limits Local Government Expenditure and Revenue Limits Prepared by Russ Kava and Rick Olin Wisconsin Legislative Fiscal Bureau One East Main, Suite 301 Madison, WI 53703 Local Government Expenditure and Revenue

More information

HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE. HOUSE BILL NO. 1055 PRINTERS NO. 3577 PRIME SPONSOR: Mustio

HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE. HOUSE BILL NO. 1055 PRINTERS NO. 3577 PRIME SPONSOR: Mustio HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE HOUSE BILL NO. 1055 PRINTERS NO. 3577 PRIME SPONSOR: Mustio COST / (SAVINGS) FUND FY 2011/12 FY 2012/13 Administration Fund $0 $0 General Fund $0 $0 Workmen

More information

HOUSE BILL No. 2087. By Committee on Insurance 1-26. AN ACT enacting the Kansas professional employer organization licensing

HOUSE BILL No. 2087. By Committee on Insurance 1-26. AN ACT enacting the Kansas professional employer organization licensing Session of 00 HOUSE BILL No. 0 By Committee on Insurance - 0 0 AN ACT enacting the Kansas professional employer organization licensing act. Be it enacted by the Legislature of the State of Kansas: Section.

More information

VOLUME NO. 49 OPINION NO. 22

VOLUME NO. 49 OPINION NO. 22 VOLUME NO. 49 OPINION NO. 22 BONDS - County water and sewer district general obligation bond payable by levy on real and personal property in district; COUNTIES - County water and sewer district general

More information

MISSISSIPPI LEGISLATURE REGULAR SESSION 2016

MISSISSIPPI LEGISLATURE REGULAR SESSION 2016 MISSISSIPPI LEGISLATURE REGULAR SESSION 2016 By: Representative White To: Technology HOUSE BILL NO. 491 1 AN ACT TO AMEND SECTION 19-5-353, MISSISSIPPI CODE OF 1972, 2 TO EXTEND THE DATE OF REPEAL ON THE

More information

KOEGEN EDWARDS LLP Attorneys at Law

KOEGEN EDWARDS LLP Attorneys at Law KOEGEN EDWARDS LLP Attorneys at Law 1001 Fourth Avenue, Suite 2580 120 North Stevens, Suite 300 Seattle, Washington 98154 Spokane, Washington 99201 Telephone (206) 381-1818 Facsimile (206) 381-1919 Telephone

More information

Chapter 32 Utah Interlocal Financing Authority Act

Chapter 32 Utah Interlocal Financing Authority Act Chapter 32 Utah Interlocal Financing Authority Act 11-32-1 Short title. (1) This chapter shall be known as the "Utah Interlocal Financing Authority Act." (2) All bonds issued pursuant to authority of this

More information

Property Tax Real. hio. Taxpayer The tax is paid by all real property owners unless specifically exempt.

Property Tax Real. hio. Taxpayer The tax is paid by all real property owners unless specifically exempt. 108 Property Tax Real Taxpayer The tax is paid by all real property owners unless specifically exempt. Tax Base The tax is based on the assessed value of land and buildings. Assessed value is 35 percent

More information

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: CHAPTER 1 PRELIMINARY PROVISIONS

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: CHAPTER 1 PRELIMINARY PROVISIONS PROFESSIONAL EMPLOYER ORGANIZATION ACT Act of Jul. 5, 2012, P.L. 946, No. 102 An Act Cl. 77 Providing for professional employer organizations. TABLE OF CONTENTS Chapter 1. Section 101. Section 102. Section

More information

Committee on Financial Services and Representative Safley & others. PCB FS 98-10, relating to workers compensation, changes Florida law as follows:

Committee on Financial Services and Representative Safley & others. PCB FS 98-10, relating to workers compensation, changes Florida law as follows: HOUSE OF REPRESENTATIVES COMMITTEE ON FINANCIAL SERVICES BILL RESEARCH & ECONOMIC IMPACT STATEMENT BILL #: HB 4815 (PCB FS 98-10) RELATING TO: SPONSOR(S): COMPANION BILL(S): Workers Compensation Committee

More information

64th Legislature AN ACT ALLOWING SURPLUS LINES INSURANCE PRODUCERS TO CHARGE A FLAT FEE IN

64th Legislature AN ACT ALLOWING SURPLUS LINES INSURANCE PRODUCERS TO CHARGE A FLAT FEE IN 64th Legislature HB0240 AN ACT ALLOWING SURPLUS LINES INSURANCE PRODUCERS TO CHARGE A FLAT FEE IN CONNECTION WITH SURPLUS LINES INSURANCE TRANSACTIONS; AMENDING SECTIONS 33-2-311 AND 33-18-212, MCA; AND

More information

FISCAL IMPACT STATEMENT. LS 6779 NOTE PREPARED: Dec 29, 2011 BILL NUMBER: HB 1073

FISCAL IMPACT STATEMENT. LS 6779 NOTE PREPARED: Dec 29, 2011 BILL NUMBER: HB 1073 LEGISLATIVE SERVICES AGENCY OFFICE OF FISCAL AND MANAGEMENT ANALYSIS 200 W. Washington, Suite 301 Indianapolis, IN 46204 (317) 233-0696 http://www.in.gov/legislative FISCAL IMPACT STATEMENT LS 6779 NOTE

More information

2011 Public Act 152: Publicly Funded Health Insurance Contribution Act (MCL 15.561 15.569), as amended by 2013 Public Acts numbered 269 through 273

2011 Public Act 152: Publicly Funded Health Insurance Contribution Act (MCL 15.561 15.569), as amended by 2013 Public Acts numbered 269 through 273 2011 Public Act 152: Publicly Funded Health Insurance Contribution Act (MCL 15.561 15.569), as amended by 2013 Public Acts numbered 269 through 273 Frequently Asked Questions Table of Contents 1. General...

More information

STATE OF MINNESOTA CAPITAL GRANTS MANUAL. A step-by-step guide that describes what grantees need to do to receive state capital grant payments

STATE OF MINNESOTA CAPITAL GRANTS MANUAL. A step-by-step guide that describes what grantees need to do to receive state capital grant payments STATE OF MINNESOTA CAPITAL GRANTS MANUAL A step-by-step guide that describes what grantees need to do to receive state capital grant payments Revised May 2014 The State of Minnesota Capital Grants Manual

More information

plan, hereinafter referred to as the Plan, means the statutory, COMMISSIONER OF INSURANCE 82-33

plan, hereinafter referred to as the Plan, means the statutory, COMMISSIONER OF INSURANCE 82-33 COMMISSIONER OF INSURANCE 82-33 Ins 3.35 Wisconsin health care liability insurance plan. (1) FINDINGS. (a) Legislation has been enacted authorizing the commissioner of insurance to promulgate a plan to

More information

AD VALOREM TAX ADOPTED BUDGET

AD VALOREM TAX ADOPTED BUDGET AD VALOREM TAX ADOPTED BUDGET AGGREGATE TAX RATE AMENDMENT APPROPRIATION ASSESSED VALUE BALANCE FORWARD BALANCE FORWARD - CAPITAL A tax levied on the assessed value of real property (also known as "property

More information

CHAPTER 2014-254. Committee Substitute for Committee Substitute for House Bill No. 1445

CHAPTER 2014-254. Committee Substitute for Committee Substitute for House Bill No. 1445 CHAPTER 2014-254 Committee Substitute for Committee Substitute for House Bill No. 1445 An act relating to the Citrus County Hospital Board, Citrus County; amending chapter 2011-256, Laws of Florida; authorizing

More information

Course Objectives. What are Property Taxes? 2/14/2012. Tax Settlements

Course Objectives. What are Property Taxes? 2/14/2012. Tax Settlements 2/14/2012 Tax Settlements Presented by: Local Government Services 1 Course Objectives To enhance your understanding of how to read and record the information contained on your tax settlement sheets To

More information

64th Legislature AN ACT INCREASING MOTOR VEHICLE LIABILITY INSURANCE MINIMUM REQUIREMENTS FOR

64th Legislature AN ACT INCREASING MOTOR VEHICLE LIABILITY INSURANCE MINIMUM REQUIREMENTS FOR 64th Legislature HB0375 AN ACT INCREASING MOTOR VEHICLE LIABILITY INSURANCE MINIMUM REQUIREMENTS FOR PROPERTY DAMAGE; AMENDING SECTION 61-6-103, MCA; AND PROVIDING AN APPLICABILITY DATE. BE IT ENACTED

More information

The New Municipal Health Insurance Law: Final FY12 Budget Proposal (H. 3535 w/ Gov s Amendments in H. 3581)

The New Municipal Health Insurance Law: Final FY12 Budget Proposal (H. 3535 w/ Gov s Amendments in H. 3581) The New Municipal Health Insurance Law: Final FY12 Budget Proposal (H. 3535 w/ Gov s Amendments in H. 3581) Section Language Effect New Definitions SECTION 51 Chapter 32B of the General Laws is hereby

More information

LEGISLATIVE SERVICES AGENCY OFFICE OF FISCAL AND MANAGEMENT ANALYSIS 301 State House (317) 232-9855

LEGISLATIVE SERVICES AGENCY OFFICE OF FISCAL AND MANAGEMENT ANALYSIS 301 State House (317) 232-9855 LEGISLATIVE SERVICES AGENCY OFFICE OF FISCAL AND MANAGEMENT ANALYSIS 301 State House (317) 232-9855 FISCAL IMPACT STATEMENT LS 7482 DATE PREPARED: Mar 30, 2001 BILL NUMBER: SB 199 BILL AMENDED: Mar 29,

More information

166 tax.ohio.gov. Property Tax Tangible Personal Property. Taxpayer Taxpayers who own and use tangible personal property in business in Ohio.

166 tax.ohio.gov. Property Tax Tangible Personal Property. Taxpayer Taxpayers who own and use tangible personal property in business in Ohio. Taxpayer Taxpayers who own and use tangible personal property in business in Ohio. Tax Base The tax is applied to tangible personal property used in business in Ohio (machinery, equipment, inventories).

More information

Florida Senate - 2016 SB 534

Florida Senate - 2016 SB 534 By Senator Hays 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 A bill to be entitled An act relating to water and wastewater; creating s. 159.8105, F.S.; requiring the Division

More information

58-84-10 through 58-84-20: Repealed by Session Laws 1995 (Regular Session, 1996), c. 747, s. 6.

58-84-10 through 58-84-20: Repealed by Session Laws 1995 (Regular Session, 1996), c. 747, s. 6. Article 84. Local Firefighters' Relief Funds. 58-84-1: Repealed by Session Laws 2006-196, s. 6, effective January 1, 2008, and applicable to proceeds credited to the Department of Insurance on or after

More information

49 Op. Att'y Gen. No. 2

49 Op. Att'y Gen. No. 2 49 Op. Att'y Gen. No. 2 CONSTITUTIONS - Scope of construction by attorney general in opinion; STATUTORY CONSTRUCTION - Construction of statute's provisions in manner which gives meaning and effect to each;

More information

Sec. A-4. 24-A MRSA 2736-C, sub- 2, H, as enacted by PL 2007, c. 629, Pt. A, 6, is repealed. Sec. A-5. 24-A MRSA 2736-C, sub- 2, I is enacted to read:

Sec. A-4. 24-A MRSA 2736-C, sub- 2, H, as enacted by PL 2007, c. 629, Pt. A, 6, is repealed. Sec. A-5. 24-A MRSA 2736-C, sub- 2, I is enacted to read: PLEASE NOTE: Legislative Information cannot perform research, provide legal advice, or interpret Maine law. For legal assistance, please contact a qualified attorney. Be it enacted by the People of the

More information

STATE OF ARIZONA OFFICE OF THE ATTORNEY GENERAL

STATE OF ARIZONA OFFICE OF THE ATTORNEY GENERAL STATE OF ARIZONA OFFICE OF THE ATTORNEY GENERAL ATTORNEY GENERAL OPINION by TERRY GODDARD ATTORNEY GENERAL No. I04-005 (R04-013) Re: Provisional Community College Districts and Reimbursements Under A.R.S.

More information

VoIP Enhanced 911 and Enhanced Wireless 911 Service

VoIP Enhanced 911 and Enhanced Wireless 911 Service VoIP Enhanced 911 and Enhanced Wireless 911 Service This Act deals with enhanced wireless 911 services and Voice over Internet Protocol (VoIP). The bill defines terms that are specific to enhanced wireless

More information

LEGISLATURE OF THE STATE OF IDAHO Sixty-third Legislature Second Regular Session - 2016 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO.

LEGISLATURE OF THE STATE OF IDAHO Sixty-third Legislature Second Regular Session - 2016 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. LEGISLATURE OF THE STATE OF IDAHO Sixty-third Legislature Second Regular Session - 0 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. BY REVENUE AND TAXATION COMMITTEE 0 0 0 AN ACT RELATING TO TAXING DISTRICT

More information

HOUSE OF REPRESENTATIVES STAFF ANALYSIS

HOUSE OF REPRESENTATIVES STAFF ANALYSIS HOUSE OF REPRESENTATIVES STAFF ANALYSIS BILL #: CS/HB 1429 Florida Workers' Compensation Joint Underwriting Association, Inc. SPONSOR(S): Jobs & Entrepreneurship Council; Grant TIED BILLS: IDEN./SIM. BILLS:

More information

these changes for subscribers, including retirees, low-income subscribers and subscribers with high outof-pocket

these changes for subscribers, including retirees, low-income subscribers and subscribers with high outof-pocket Section 21 Manner of changing health insurance benefits; estimation of savings; approval of agreement; immediate implementation; time for review; distribution of savings; regulations Section 21. (a) Any

More information

SECTION 7 DEBT MANAGEMENT POLICY LAS VEGAS VALLEY WATER DISTRICT FISCAL YEAR 2015-16 OPERATING AND CAPITAL BUDGET

SECTION 7 DEBT MANAGEMENT POLICY LAS VEGAS VALLEY WATER DISTRICT FISCAL YEAR 2015-16 OPERATING AND CAPITAL BUDGET SECTION 7 DEBT MANAGEMENT POLICY LAS VEGAS VALLEY WATER DISTRICT FISCAL YEAR 2015-16 OPERATING AND CAPITAL BUDGET In Accordance With NRS 350.013 June 30, 2015 7-1 Table of Contents Introduction... 7-3

More information

105-228.4: Recodified as 58-6-7 by Session Laws 1995, c. 360, s. 1(c).

105-228.4: Recodified as 58-6-7 by Session Laws 1995, c. 360, s. 1(c). Article 8B. Taxes Upon Insurance Companies. 105-228.3. Definitions. The following definitions apply in this Article: (1) Article 65 corporation. - A corporation subject to Article 65 of Chapter 58 of the

More information

Ad Valorem Taxes AGEC-795. Notie Lansford Extension Economist. Definition of a Property Tax. Purpose of Property Taxation

Ad Valorem Taxes AGEC-795. Notie Lansford Extension Economist. Definition of a Property Tax. Purpose of Property Taxation Oklahoma Cooperative Extension Service AGEC-795 Ad Valorem Taxes Notie Lansford Extension Economist Definition of a Property Tax Property taxes are authorized by the Oklahoma Constitution. Both the use

More information

SCHOOL LOCAL PROPERTY TAX OPTION 1999 Legislation

SCHOOL LOCAL PROPERTY TAX OPTION 1999 Legislation STATE OF OREGON LEGISLATIVE REVENUE OFFICE H-197 State Capitol Building Salem, Oregon 97310-1347 Research Report (503) 986-1266 Research Report # 5-99 SCHOOL LOCAL PROPERTY TAX OPTION 1999 Legislation

More information

Understanding Mississippi Property Taxes

Understanding Mississippi Property Taxes Understanding Mississippi Property Taxes The Mississippi Association of Supervisors with the Center for Governmental Training and Technology Mississippi Property Tax Primer Property tax revenues are a

More information

State of North Carolina Department of State Treasurer

State of North Carolina Department of State Treasurer RICHARD H. MOORE TREASURER State of North Carolina Department of State Treasurer State and Local Government Finance Division and the Local Government Commission T. VANCE HOLLOMAN DEPUTY TREASURER Memorandum

More information

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: House File 2453 AN ACT RELATING TO THE ADMINISTRATION OF THE HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDIT PROGRAM BY THE DEPARTMENT OF CULTURAL AFFAIRS, PROVIDING FOR FEES,

More information

CONFERENCE COMMITTEE REPORT BRIEF HOUSE BILL NO. 2352

CONFERENCE COMMITTEE REPORT BRIEF HOUSE BILL NO. 2352 SESSION OF 2015 CONFERENCE COMMITTEE REPORT BRIEF HOUSE BILL NO. 2352 As Agreed to May 20, 2015 Brief* HB 2352 would make several amendments to the Insurance Code. Among the amendments, the bill would

More information

March 13, 1998. Hon. Daniel E. Lungren Attorney General 1300 I Street, 17 th Floor Sacramento, California 95814. Initiative Coordinator

March 13, 1998. Hon. Daniel E. Lungren Attorney General 1300 I Street, 17 th Floor Sacramento, California 95814. Initiative Coordinator CHAIR MIKE THOMPSON SENATE MAURICE K. JOHANNESSEN PATRICK JOHNSTON TIM LESLIE JACK O CONNELL RICHARD G. POLANCO JOHN VASCONCELLOS CATHIE WRIGHT VICE CHAIR DENISE MORENO DUCHENY ASSEMBLY TONY CARDENAS JIM

More information

April 30, 2010. Mr. Wesley Bryant Georgetown County Attorney PO Drawer 421270 Georgetown, SC 29442. Dear Mr. Bryant,

April 30, 2010. Mr. Wesley Bryant Georgetown County Attorney PO Drawer 421270 Georgetown, SC 29442. Dear Mr. Bryant, April 30, 2010 Mr. Wesley Bryant Georgetown County Attorney PO Drawer 421270 Georgetown, SC 29442 Dear Mr. Bryant, SCAC has been asked to address the questions of whether the rollback millage rate applied

More information

CHAPTER 7. (Senate Bill 6) Working Families and Small Business Health Coverage Act

CHAPTER 7. (Senate Bill 6) Working Families and Small Business Health Coverage Act CHAPTER 7 (Senate Bill 6) AN ACT concerning Working Families and Small Business Health Coverage Act FOR the purpose of establishing a Small Employer Health Insurance Benefit Plan Premium Subsidy Program;

More information

HOUSE BILL NO. HB0034. Sponsored by: Joint Revenue Interim Committee A BILL. for. AN ACT relating to taxation and revenue; amending the

HOUSE BILL NO. HB0034. Sponsored by: Joint Revenue Interim Committee A BILL. for. AN ACT relating to taxation and revenue; amending the 00 STATE OF WYOMING 0LSO-0 HOUSE BILL NO. HB00 Property tax relief program amendments. Sponsored by: Joint Revenue Interim Committee A BILL for AN ACT relating to taxation and revenue; amending the property

More information

HOUSE OF REPRESENTATIVES

HOUSE OF REPRESENTATIVES HOUSE OF REPRESENTATIVES HB 2010 2013-2014; health; welfare; budget reconciliation. Sponsor: Representative Pratt DPA X Caucus and COW House Engrossed OVERVIEW HB 2010 includes provisions to health and

More information

TITLE 85 EXEMPT LEGISLATIVE RULE WORKERS' COMPENSATION RULES OF THE WEST VIRGINIA INSURANCE COMMISSIONER

TITLE 85 EXEMPT LEGISLATIVE RULE WORKERS' COMPENSATION RULES OF THE WEST VIRGINIA INSURANCE COMMISSIONER TITLE 85 EXEMPT LEGISLATIVE RULE WORKERS' COMPENSATION RULES OF THE WEST VIRGINIA INSURANCE COMMISSIONER SERIES 9 WORKERS COMPENSATION UNINSURED EMPLOYERS FUND Section 85-9-1. General. 85-9-2. Definitions.

More information

VOLUME NO. 51 OPINION NO. 11

VOLUME NO. 51 OPINION NO. 11 VOLUME NO. 51 OPINION NO. 11 CONTRACTS - When alteration is permissible; COUNTIES - Group health plans; payments to employees in lieu of participation; COUNTY OFFICERS AND EMPLOYEES - Group health plans;

More information

Enrolled Copy S.B. 159 ASSESSMENT OFFSET FOR DONATIONS PROMOTING OCCUPATIONAL HEALTH AND SAFETY 2005 GENERAL SESSION STATE OF UTAH

Enrolled Copy S.B. 159 ASSESSMENT OFFSET FOR DONATIONS PROMOTING OCCUPATIONAL HEALTH AND SAFETY 2005 GENERAL SESSION STATE OF UTAH ASSESSMENT OFFSET FOR DONATIONS PROMOTING OCCUPATIONAL HEALTH AND SAFETY 2005 GENERAL SESSION STATE OF UTAH Chief Sponsor: Ed Mayne House Sponsor: Roger E. Barrus LONG TITLE General Description: This bill

More information

AUDIT REPORT OF THE LEARNING COMMUNITY OF DOUGLAS AND SARPY COUNTIES SEPTEMBER 1, 2013 THROUGH AUGUST 31, 2014

AUDIT REPORT OF THE LEARNING COMMUNITY OF DOUGLAS AND SARPY COUNTIES SEPTEMBER 1, 2013 THROUGH AUGUST 31, 2014 AUDIT REPORT OF THE LEARNING COMMUNITY OF DOUGLAS AND SARPY COUNTIES SEPTEMBER 1, 2013 THROUGH AUGUST 31, 2014 This document is an official public record of the State of Nebraska, issued by the Auditor

More information

REVISED AGREEMENT FOR ADMINISTRATION AND MANAGEMENT OF CABLE TELEVISION PUBLIC ACCESS CHANNEL(S) FOR THE CITY OF MISSOULA

REVISED AGREEMENT FOR ADMINISTRATION AND MANAGEMENT OF CABLE TELEVISION PUBLIC ACCESS CHANNEL(S) FOR THE CITY OF MISSOULA REVISED AGREEMENT FOR ADMINISTRATION AND MANAGEMENT OF CABLE TELEVISION PUBLIC ACCESS CHANNEL(S) FOR THE CITY OF MISSOULA THIS REVISED AGREEMENT for administration and management of a cable television

More information

64th Legislature AN ACT APPROPRIATING MONEY FOR SHORT-TERM VOLUNTARY INPATIENT MENTAL HEALTH

64th Legislature AN ACT APPROPRIATING MONEY FOR SHORT-TERM VOLUNTARY INPATIENT MENTAL HEALTH 64th Legislature HB0035 AN ACT APPROPRIATING MONEY FOR SHORT-TERM VOLUNTARY INPATIENT MENTAL HEALTH TREATMENT; PROVIDING RULEMAKING AUTHORITY; AMENDING SECTIONS 53-21-1202, 53-21-1203, AND 53-21-1204,

More information

SELF-INSURED FIDELITY BOND PROGRAM

SELF-INSURED FIDELITY BOND PROGRAM ARKANSAS FIDELITY BOND TRUST FUND STATE, COUNTY, MUNICIPAL AND SCHOOL DISTRICT BLANKET DISHONESTY BOND Policy No. FBTF14 Administered By THE ARKANSAS GOVERNMENTAL BONDING BOARD Chair Arkansas Insurance

More information

Enrolled Copy H.B. 29

Enrolled Copy H.B. 29 1 PROFESSIONAL EMPLOYER ORGANIZATION 2 RELATED AMENDMENTS 3 2007 GENERAL SESSION 4 STATE OF UTAH 5 Chief Sponsor: James A. Dunnigan 6 Senate Sponsor: Curtis S. Bramble 7 8 LONG TITLE 9 General Description:

More information

2012 Truth-In- Taxation

2012 Truth-In- Taxation 2012 Truth-In- Taxation Susan Combs Texas Comptroller of Public Accounts A Guide for Setting Tax Rates for Taxing Units Other than Schools Texas Property Tax Table of Contents Introduction.... 1 Chapter

More information

Model Legislation for Accountability in Economic Development: Disclosure

Model Legislation for Accountability in Economic Development: Disclosure Model Legislation for Accountability in Economic Development: Disclosure Good Jobs First www.goodjobsfirst.org BACKGROUND The purpose of economic development disclosure is to allow taxpayers to see the

More information

The "Total (Memorandum Only)" column is the aggregate of the columns being presented and does not represent consolidated financial information.

The Total (Memorandum Only) column is the aggregate of the columns being presented and does not represent consolidated financial information. City of Madison NOTES TO COMBINED FINANCIAL STATEMENTS December 31, 1999 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following is a summary of the City's significant accounting policies consistently

More information

Introduced by Representatives Verkamp, Gardner AN ACT

Introduced by Representatives Verkamp, Gardner AN ACT State of Arizona House of Representatives Forty-third Legislature Second Regular Session REFERENCE TITLE: state aid; criminal justice system Introduced by Representatives Verkamp, Gardner AN ACT amending

More information

SUBCHAPTER EE. High Deductible Health Plans 28 TAC 21.3901-21.3905. 1. INTRODUCTION. The Texas Department of Insurance proposes new 21.

SUBCHAPTER EE. High Deductible Health Plans 28 TAC 21.3901-21.3905. 1. INTRODUCTION. The Texas Department of Insurance proposes new 21. Page 1 of 8 pages SUBCHAPTER EE. High Deductible Health Plans 28 TAC 21.3901-21.3905 1. INTRODUCTION. The Texas Department of Insurance proposes new 21.3901-21.3905 concerning high deductible health plans

More information

SUMMARY OF INSURANCE LAWS ENACTED BY THE 2013 MARYLAND GENERAL ASSEMBLY

SUMMARY OF INSURANCE LAWS ENACTED BY THE 2013 MARYLAND GENERAL ASSEMBLY OF INSURANCE LAWS ENACTED BY THE 2013 MARYLAND GENERAL ASSEMBLY 2013 HOUSE BILLS HB 228 Ch. 159 HB 342 Ch. 270 SB 446 Ch. 269 HB 348 Ch. 98 HB 354 Ch. 103 HB 360 Ch. 106 HB 361 Ch. 368 HB 370 Ch. 226 SB

More information

THE STATE EDUCATION DEPARTMENT Room 475 EBA Office of Educational Management Services Albany, NY 12234 (518) 474-6541

THE STATE EDUCATION DEPARTMENT Room 475 EBA Office of Educational Management Services Albany, NY 12234 (518) 474-6541 THE STATE EDUCATION DEPARTMENT Room 475 EBA Office of Educational Management Services Albany, NY 12234 (518) 474-6541 Fund Balance - Reservations and Designations The following Reserve Funds are available

More information

OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY

OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY Maricopa County Department of Finance Prepared: 10/22/13 OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY The following Overview of the Arizona State Property Tax System was prepared by

More information

WEST VIRGINIA INFORMATION LETTER NO. 87 JUNE, 1993

WEST VIRGINIA INFORMATION LETTER NO. 87 JUNE, 1993 WEST VIRGINIA INFORMATION LETTER NO. 87 JUNE, 1993 TO: All Insurance Companies Licensed To Do Business in the State of West Virginia, Insurance Trade Associations, Insurance Industry Publications, and

More information

INSURANCE/LIFE: Provides relative to unclaimed life insurance benefits AN ACT

INSURANCE/LIFE: Provides relative to unclaimed life insurance benefits AN ACT Regular Session, HOUSE BILL NO. BY REPRESENTATIVE CROMER INSURANCE/LIFE: Provides relative to unclaimed life insurance benefits AN ACT To enact Subpart A- of Part II of Chapter of Title of the Louisiana

More information

A BILL FOR AN ACT ENTITLED: "AN ACT CREATING THE CATASTROPHIC HEALTH CARE COSTS ACT TO

A BILL FOR AN ACT ENTITLED: AN ACT CREATING THE CATASTROPHIC HEALTH CARE COSTS ACT TO HB0.0 HOUSE BILL NO. INTRODUCED BY A. WITTICH A BILL FOR AN ACT ENTITLED: "AN ACT CREATING THE CATASTROPHIC HEALTH CARE COSTS ACT TO ESTABLISH A STATE-FUNDED PROGRAM OF COVERAGE FOR CATASTROPHIC HEALTH

More information

Legislative Council, State of Michigan Courtesy of www.legislature.mi.gov

Legislative Council, State of Michigan Courtesy of www.legislature.mi.gov THE INSURANCE CODE OF 1956 (EXCERPT) Act 218 of 1956 CHAPTER 33 AUTOMOBILE INSURANCE PLACEMENT FACILITY 500.3301 Michigan automobile insurance placement facility; purpose; participation. Sec. 3301. (1)

More information

First Regular Session Seventieth General Assembly STATE OF COLORADO INTRODUCED SENATE SPONSORSHIP

First Regular Session Seventieth General Assembly STATE OF COLORADO INTRODUCED SENATE SPONSORSHIP First Regular Session Seventieth General Assembly STATE OF COLORADO INTRODUCED LLS NO. 1-0.01 Ed DeCecco x1 HOUSE BILL 1- HOUSE SPONSORSHIP Kagan, (None), SENATE SPONSORSHIP House Committees Finance Appropriations

More information

GAMBLING POLICY EXAMPLES

GAMBLING POLICY EXAMPLES GAMBLING POLICY EXAMPLES Arizona 5-522. Use of monies in state lottery fund A. The monies in the state lottery fund shall be expended only for the following purposes and in the order provided: 1. For the

More information

Informational Paper 21. State Property Tax Credits (School Levy and Lottery and Gaming Credits)

Informational Paper 21. State Property Tax Credits (School Levy and Lottery and Gaming Credits) Informational Paper 21 State Property Tax Credits (School Levy and Lottery and Gaming Credits) Wisconsin Legislative Fiscal Bureau January, 2007 State Property Tax Credits (School Levy and Lottery and

More information

L. IRC 501(c)(15) - SMALL INSURANCE COMPANIES OR ASSOCIATIONS

L. IRC 501(c)(15) - SMALL INSURANCE COMPANIES OR ASSOCIATIONS L. IRC 501(c)(15) - SMALL INSURANCE COMPANIES OR ASSOCIATIONS 1. Introduction The purpose of this section is to provide some background and an update in the area of IRC 501(c)(15) insurance companies or

More information

64th Legislature AN ACT ALLOWING NATURAL DISASTER MULTIPERIL INSURANCE TO BE SOLD AS SURPLUS LINES

64th Legislature AN ACT ALLOWING NATURAL DISASTER MULTIPERIL INSURANCE TO BE SOLD AS SURPLUS LINES 64th Legislature HB0094 AN ACT ALLOWING NATURAL DISASTER MULTIPERIL INSURANCE TO BE SOLD AS SURPLUS LINES INSURANCE; AMENDING SECTIONS 33-2-301 AND 33-2-302, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE.

More information

HOUSE BILL NO. HB0042. School capital construction-local bonding. Sponsored by: School Capital Construction Committee A BILL. for

HOUSE BILL NO. HB0042. School capital construction-local bonding. Sponsored by: School Capital Construction Committee A BILL. for 00 STATE OF WYOMING 0LSO-00.E ENGROSSED HOUSE BILL NO. HB00 School capital construction-local bonding. Sponsored by: School Capital Construction Committee A BILL for AN ACT relating to school capital construction;

More information

LEX HELIUS: THE LAW OF SOLAR ENERGY Tax Issues

LEX HELIUS: THE LAW OF SOLAR ENERGY Tax Issues LEX HELIUS: THE LAW OF SOLAR ENERGY Tax Issues Charles S. Lewis, III 600 University Street, Suite 3600 Seattle, WA 98101-4109 206-386-7688 cslewis@stoel.com Kevin T. Pearson 900 SW Fifth Avenue, Suite

More information

SUBSTITUTE FOR HOUSE BILL NO. 6122

SUBSTITUTE FOR HOUSE BILL NO. 6122 HB-, As Passed House, December, 00 SUBSTITUTE FOR HOUSE BILL NO. A bill to amend PA 0, entitled "State real estate transfer tax act," by amending sections,, and (MCL 0., 0., and 0.), section as amended

More information

Joint Select Committee on Health Care Reform

Joint Select Committee on Health Care Reform LD 1611 An Act To Provide Affordable Health Insurance to Small Businesses and Individuals and To Control Health Care Costs PUBLIC 469 Sponsor(s) Committee Report Amendments Adopted O'NEIL OTP-AM H-565

More information

LEGISLATIVE REVENUE OFFICE H-197 State Capitol Building Salem, Oregon 97310-1347 http://www.leg.state.or.us/comm/lrohome.htm

LEGISLATIVE REVENUE OFFICE H-197 State Capitol Building Salem, Oregon 97310-1347 http://www.leg.state.or.us/comm/lrohome.htm STATE OF OREGON LEGISLATIVE REVENUE OFFICE H-197 State Capitol Building Salem, Oregon 97310-1347 http://www.leg.state.or.us/comm/lrohome.htm Research Report (503) 986-1266 Research Report #6-99 The New

More information

Preamble. Page 1 of 5

Preamble. Page 1 of 5 TITLE 11. INSURANCE DEPARTMENT Chapter XI -- PREPAID LEGAL SERVICES PLANS AND LEGAL SERVICES INSURANCE Part 262. Legal Services Insurance (Regulation 162) 11 NYCRR 262.0 Preamble (a) This Part implements,

More information

AUDITOR GENERAL WILLIAM O. MONROE, CPA

AUDITOR GENERAL WILLIAM O. MONROE, CPA AUDITOR GENERAL WILLIAM O. MONROE, CPA COUNTY WIRELESS E911 FUNDS Operational Audit For the Period October 1, 2002, through September 30, 2003 COUNTY WIRELESS E911 FUNDS TABLE OF CONTENTS EXECUTIVE SUMMARY...

More information

3354:1-20-07.1 Tax-Exempt Debt Compliance Procedure. Tax-Exempt Debt

3354:1-20-07.1 Tax-Exempt Debt Compliance Procedure. Tax-Exempt Debt 3354:1-20-07.1 Tax-Exempt Debt Compliance Procedure (A) Tax-Exempt Debt The use of tax-exempt debt plays an important role in funding a significant portion of the College s capital projects. As a result,

More information

ANN ARBOR CITY NOTICE

ANN ARBOR CITY NOTICE ANN ARBOR CITY NOTICE ORDINANCE NO. ORD-11-13 RETIREE HEALTH CARE BENEFITS PLAN AND TRUST An Ordinance to Amend Sections 1:700, 1:702, 1:704, 1:717, 1:723, 1:724 and 1:747 of Chapter 21, Retiree Health

More information

The calculation of prudent reserve targets shall include consideration of the following factors:

The calculation of prudent reserve targets shall include consideration of the following factors: Governing Body Policies Article GB04-A RESERVE FUNDS POLICY. Sections: GB04-A-1 OBJECTIVES. GB04-A-2 SCOPE. GB04-A-3 DEFINITIONS. GB04-A-4 PROVISIONS. GB04-A-5 PROCEDURES. GB04-A-6 RESPONSIBILITY FOR ENFORCEMENT.

More information

Oklahoma Ad Valorem. 1 of 14. Central Valuation by Oklahoma Tax Commission: All Public Service Corporations (multiple county impact)

Oklahoma Ad Valorem. 1 of 14. Central Valuation by Oklahoma Tax Commission: All Public Service Corporations (multiple county impact) Oklahoma Ad Valorem - Founded Before Statehood And Codified in the 1907 Populist Constitution And Current Laws - Township Assessors in 1894 - County Assessor System Set Up in 1911 - Tax Commission Oversight

More information

Alternatives to Incorporation. Presented to the DeKalb Operations Task Force September 2014

Alternatives to Incorporation. Presented to the DeKalb Operations Task Force September 2014 Alternatives to Incorporation Presented to the DeKalb Operations Task Force September 2014 Section 1 Alternatives to Incorporation and Annexation Section 2 - Methods for a more orderly process of incorporation

More information

Title 22: HEALTH AND WELFARE

Title 22: HEALTH AND WELFARE Title 22: HEALTH AND WELFARE Chapter 416-A: DENTAL SERVICES HEADING: PL 1999, c. 401, Pt, MM, 1 (new) Table of Contents Subtitle 2. HEALTH... Part 4. HOSPITALS AND MEDICAL CARE... Section 2127. ORAL HEALTH

More information

Title 24-A: MAINE INSURANCE CODE

Title 24-A: MAINE INSURANCE CODE Title 24-A: MAINE INSURANCE CODE Chapter 72-A: MAINE LIABILITY RISK RETENTION ACT HEADING: PL 1987, c. 769, Pt. A, 100 (rpr) Table of Contents Section 6091. SHORT TITLE... 3 Section 6092. PURPOSE... 3

More information

SB 1120. Introduced by Senators Huppenthal: Allen S, Gray L AN ACT

SB 1120. Introduced by Senators Huppenthal: Allen S, Gray L AN ACT REFERENCE TITLE: teacher student loan program; expansion State of Arizona Senate Forty-ninth Legislature Second Regular Session 00 SB 0 Introduced by Senators Huppenthal: Allen S, Gray L AN ACT AMENDING

More information

Be it enacted by the People of the State of Illinois,

Be it enacted by the People of the State of Illinois, AN ACT concerning local government. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 5. The Property Tax Code is amended by changing Section 20-25 as follows:

More information

STATE OF MICHIGAN 401K PLAN. (Amended and Restated Effective January 1, 2014)

STATE OF MICHIGAN 401K PLAN. (Amended and Restated Effective January 1, 2014) STATE OF MICHIGAN 401K PLAN (Amended and Restated Effective January 1, 2014) STATE OF MICHIGAN 401K PLAN TABLE OF CONTENTS ARTICLE 1 ESTABLISHMENT OF PLAN AND TRUST...1 1.1 Establishment of Plan....1 1.2

More information

ASSEMBLY, No. 1668 STATE OF NEW JERSEY. 213th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 2008 SESSION

ASSEMBLY, No. 1668 STATE OF NEW JERSEY. 213th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 2008 SESSION ASSEMBLY, No. STATE OF NEW JERSEY th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 00 SESSION Sponsored by: Assemblywoman ALISON LITTELL MCHOSE District (Sussex, Hunterdon and Morris) Assemblywoman CHARLOTTE

More information

Montgomery County Nursing Home

Montgomery County Nursing Home County Nursing Home A Component Unit of County, Arkansas Accountants Report and Financial Statements County Nursing Home A Component Unit of County, Arkansas Contents Independent Accountants Report on

More information

GEORGIA CODE PROVISIONS PUBLIC RETIREMENT SYSTEMS INDEX

GEORGIA CODE PROVISIONS PUBLIC RETIREMENT SYSTEMS INDEX GEORGIA CODE PROVISIONS PUBLIC RETIREMENT SYSTEMS INDEX TITLE 47. RETIREMENT AND PENSIONS TITLE 47 NOTE CHAPTER 1. GENERAL PROVISIONS CHAPTER 2. EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA CHAPTER 3. TEACHERS

More information

COBRA Common Questions: Definitions

COBRA Common Questions: Definitions Brought to you by Taylor Insurance Services COBRA Common Questions: Definitions What is COBRA? COBRA stands for the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). COBRA is a federal statute

More information

Patient Protection and Affordable Care Act (H.R. 3590)

Patient Protection and Affordable Care Act (H.R. 3590) on Health Reform Passing comprehensive health care reform has been a priority of the President and Congress. The U.S. House of Representatives passed the Affordable Health Care for America Act on November

More information