HOUSE JOINT RESOLUTION 14
49th legislature - STATE OF NEW MEXICO - second session, 2010
INTRODUCED BY
Jose A. Campos
A JOINT RESOLUTION
PROPOSING AMENDMENTS TO ARTICLE 4, SECTION 32 AND ARTICLE 9, SECTION 14 OF THE CONSTITUTION OF NEW MEXICO TO ALLOW THE STATE TO ESTABLISH BY LAW A PROGRAM THAT ALLOWS THE TAXATION AND REVENUE DEPARTMENT TO ENTER INTO AGREEMENTS WITH CERTAIN TAXPAYERS TO FORGIVE TAX LIABILITIES UNDER CERTAIN CIRCUMSTANCES.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. It is proposed to amend Article 4, Section 32 of the constitution of New Mexico to read:
"A. Except as provided in Subsection B of this section, no obligation or liability of any person, association or corporation held or owned by or owing to the state, or any municipal corporation therein, shall ever be exchanged, transferred, remitted, released, postponed or in any way diminished by the legislature, nor shall any such obligation or liability be extinguished except by the payment thereof into the proper treasury, or by proper proceeding in court. Provided that the obligations created by Special Session Laws 1955, Chapter 5, running to the state or any of its agencies, remaining unpaid on the effective date of this amendment, are void.
B. The legislature may establish by law a program that allows the taxation and revenue department to enter into an agreement with a taxpayer to accept less than full payment of a tax liability. The law shall provide for:
(1) standards of equity;
(2) guidelines for the application of the grounds for compromise to specific facts and circumstances;
(3) procedures for compromise of the amount due on a delinquent tax liability, including interest or civil penalties;
(4) periodic independent review of the program; and
(5) appeals of the decision of the department."
Section 2. It is proposed to amend Article 9, Section 14 of the constitution of New Mexico to read:
"Neither the state nor any county, school district or municipality, except as otherwise provided in this constitution, shall directly or indirectly lend or pledge its credit or make any donation to or in aid of any person, association or public or private corporation or in aid of any private enterprise for the construction of any railroad except as provided in Subsections A through [F] G of this section.
A. Nothing in this section prohibits the state or any county or municipality from making provision for the care and maintenance of sick and indigent persons.
B. Nothing in this section prohibits the state from establishing a veterans' scholarship program for Vietnam conflict veterans who are post-secondary students at educational institutions under the exclusive control of the state by exempting such veterans from the payment of tuition. For the purposes of this subsection, a "Vietnam conflict veteran" is any person who has been honorably discharged from the armed forces of the United States, who was a resident of New Mexico at the original time of entry into the armed forces from New Mexico or who has lived in New Mexico for ten years or more and who has been awarded a Vietnam campaign medal for service in the armed forces of this country in Vietnam during the period from August 5, 1964 to the official termination date of the Vietnam conflict as designated by executive order of the president of the United States.
C. The state may establish by law a program of loans to students of the healing arts, as defined by law, for residents of the state who, in return for the payment of educational expenses, contract with the state to practice their profession for a period of years after graduation within areas of the state designated by law.
D. Nothing in this section prohibits the state or a county or municipality from creating new job opportunities by providing land, buildings or infrastructure for facilities to support new or expanding businesses if this assistance is granted pursuant to general implementing legislation that is approved by a majority vote of those elected to each house of the legislature. The implementing legislation shall include adequate safeguards to protect public money or other resources used for the purposes authorized in this subsection. The implementing legislation shall further provide that:
(1) each specific county or municipal project providing assistance pursuant to this subsection need not be approved by the legislature but shall be approved by the county or municipality pursuant to procedures provided in the implementing legislation; and
(2) each specific state project providing assistance pursuant to this subsection shall be approved by law.
E. Nothing in this section prohibits the legislature from establishing a program as provided in Article 4, Section 32 of the constitution of New Mexico that permits the taxation and revenue department to enter into an agreement with a taxpayer to accept less than full payment of a tax liability.
[E.] F. Nothing in this section prohibits the state, or the instrumentality of the state designated by the legislature as the state's housing authority, or a county or a municipality from:
(1) donating or otherwise providing or paying a portion of the costs of land for the construction on it of affordable housing;
(2) donating or otherwise providing or paying a portion of the costs of construction or renovation of affordable housing or the costs of conversion or renovation of buildings into affordable housing; or
(3) providing or paying the costs of financing or infrastructure necessary to support affordable housing projects.
[F.] G. The provisions of Subsection [E] F of this section are not self-executing. Before the described assistance may be provided, enabling legislation shall be enacted by a majority vote of the members elected to each house of the legislature. This enabling legislation shall:
(1) define "affordable housing";
(2) establish eligibility criteria for the recipients of land, buildings and infrastructure;
(3) contain provisions to ensure the successful completion of affordable housing projects supported by assistance authorized pursuant to Subsection [E] F of this section;
(4) require a county or municipality providing assistance pursuant to Subsection [E] F of this section to give prior formal approval by ordinance for a specific affordable housing assistance grant and include in the ordinance the conditions of the grant;
(5) require prior approval by law of an affordable housing assistance grant by the state; and
(6) require the governing body of the instrumentality of the state, designated by the legislature as the state's housing authority, to give prior approval, by resolution, for affordable housing grants that are to be given by the instrumentality."
Section 3. The amendments proposed by this resolution shall be submitted to the people for their approval or rejection at the next general election or at any special election prior to that date that may be called for that purpose.
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