Current through Laws 2024, c. 453.
Section 1285 - County sales tax revenues - Application to facilitiesA. Any county of this state, the territorial limits of which are totally within the boundaries of a regional water district organized under the provisions of this act, and which is qualified to levy a county sales tax pursuant to the provisions of Sections 1370, 1371 and 1372 of Title 68 of the Oklahoma Statutes, may, by a majority vote of its board of county commissioners, deem water facilities and sewer facilities, as defined in this act, to be capital improvements.B. Any county of this state qualified under subsection A of this section which follows the proscriptions mandated in Sections 1370, 1371 and 1372 of Title 68 of the Oklahoma Statutes, may use a portion not to exceed forty percent (40%) of the proceeds of said county sales tax to contract with the regional water district for the specific purpose of financing such planning and capital costs, or reimbursing such planning and capital costs as are properly associated with the construction, erection, purchase or acquisition of plants, buildings, works, property rights, transportation and distribution lines, facilities or equipment of systems necessary to transport, distribute, sell, furnish, treat, store and dispose of water or sewage by the district.C. Any sales tax levied pursuant to Sections 1370, 1371 and 1372 of Title 68 of the Oklahoma Statutes and approved by a majority of the registered voters of the county voting thereon shall be, and is herein declared to be a county tax; however, nothing in this act shall prohibit the board of county commissioners of any county qualified under the provisions of subsections A and B of this section from specifying, in advance of an election called to approve the imposition of said tax, that the intended use and purpose of a portion of the proceeds of such levy are to be contractually obligated to the district.Okla. Stat. tit. 82, § 1285
Added by Laws 1985, c. 353, § 12, emerg. eff. 7/30/1985.