74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 1933
Senate Joint Resolution 22
Sponsored by Senator DEVLIN; Senators BROWN, CARTER, STARR
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
Proposes amendment to Oregon Constitution to require annual
sessions of Legislative Assembly. Provides that session in
odd-numbered year may not exceed 120 calendar days, and session
in even-numbered year may not exceed 45 calendar days. Allows
extensions by affirmative vote of two-thirds of members of each
house.
Refers proposed amendment to people for their approval or
rejection at special election held on same date as next primary
election.
JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of
Oregon:
PARAGRAPH 1. Section 10, Article IV, and section 14, Article IX
of the Constitution of the State of Oregon, are amended to read:
{ + Sec. 10. + } { - The sessions of the Legislative
Assembly shall be held biennially at the Capitol of the State
commencing on the second Monday of September, in the year
eighteen hundred and fifty eight, and on the same day of every
second year thereafter, unless a different day shall have been
appointed by law.- - }
{ + (1) The Legislative Assembly shall hold annual sessions
at the Capitol of the State. Each session must begin on the
second Monday of January unless some other day is designated by
law. Except as provided in subsection (2) of this section:
(a) A session beginning in an odd-numbered year may not exceed
120 calendar days in duration; and
(b) A session beginning in an even-numbered year may not exceed
45 calendar days in duration.
(2) A session may be extended for a period of five calendar
days by the affirmative vote of two-thirds of the members of each
house. A session may be extended more than once. An extension
must begin on the first calendar day after the end of the
immediately preceding session or extension except that if the
first calendar day is a Sunday, the extension may begin on the
next Monday. + }
{ + Sec. 14. + } (1) As soon as is practicable after
adjournment sine die of a regular session of the Legislative
Assembly { + that begins in January of an odd-numbered year + },
the Governor shall cause an estimate to be prepared of revenues
that will be received by the General Fund for the biennium
beginning July 1. The estimated revenues from corporate income
and excise taxes shall be separately stated from the estimated
revenues from other General Fund sources.
(2) As soon as is practicable after the end of the biennium,
the Governor shall cause actual collections of revenues received
by the General Fund for that biennium to be determined. The
revenues received from corporate income and excise taxes shall be
determined separately from the revenues received from other
General Fund sources.
(3) If the revenues received by the General Fund from corporate
income and excise taxes during the biennium exceed the amount
estimated to be received from corporate income and excise taxes
for the biennium, by two percent or more, the total amount of the
excess shall be returned to corporate income and excise
taxpayers.
(4) If the revenues received from General Fund revenue sources,
exclusive of those described in subsection (3) of this section,
during the biennium exceed the amount estimated to be received
from such sources for the biennium, by two percent or more, the
total amount of the excess shall be returned to personal income
taxpayers.
(5) The Legislative Assembly may enact laws:
(a) Establishing a tax credit, refund payment or other
mechanism by which the excess revenues are returned to taxpayers,
and establishing administrative procedures connected therewith.
(b) Allowing the excess revenues to be reduced by
administrative costs associated with returning the excess
revenues.
(c) Permitting a taxpayer's share of the excess revenues not to
be returned to the taxpayer if the taxpayer's share is less than
a de minimis amount identified by the Legislative Assembly.
(d) Permitting a taxpayer's share of excess revenues to be
offset by any liability of the taxpayer for which the state is
authorized to undertake collection efforts.
(6)(a) Prior to the close of a biennium for which an estimate
described in subsection (1) of this section has been made, the
Legislative Assembly, by a two-thirds majority vote of all
members elected to each House, may enact legislation declaring an
emergency and increasing the amount of the estimate prepared
pursuant to subsection (1) of this section.
(b) The prohibition against declaring an emergency in an act
regulating taxation or exemption in section 1a, Article IX of
this Constitution, does not apply to legislation enacted pursuant
to this subsection.
(7) This section does not apply:
(a) If, for a biennium or any portion of a biennium, a state
tax is not imposed on or measured by the income of individuals.
(b) To revenues derived from any minimum tax imposed on
corporations for the privilege of carrying on or doing business
in this state that is imposed as a fixed amount and that is
nonapportioned (except for changes of accounting periods).
(c) To biennia beginning before July 1, 2001.
PARAGRAPH 2. { + The amendment proposed by this resolution
shall be submitted to the people for their approval or rejection
at a special election held throughout this state on the same date
as the next primary election. + }
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