Report Title:

Tax Review Commission

Description:

Proposes constitutional amendment to require tax review commission to meet every ten years instead of five.

THE SENATE	S.B. NO.	675
TWENTY-FOURTH LEGISLATURE, 2007
STATE OF HAWAII

A BILL FOR AN ACT

PROPOSING AN AMENDMENT TO ARTICLE VII, SECTION 3, OF THE HAWAII CONSTITUTION, TO CHANGE THE APPOINTMENT OF THE TAX REVIEW COMMISSION TO EVERY TEN YEARS.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

     SECTION 1.  The legislature finds that a five year interval for the tax review commission to meet, as required in the Hawaii constitution, is too short a time period to fully implement, measure, and analyze their recommendations.  The legislature believes that a ten year time interval between the convening of tax review commissions is more appropriate.

     The purpose of this Act is to propose an amendment to article VII, section 3, of the Constitution of the State of Hawaii to change the appointment of the tax review commission to every ten years instead of five years.

     SECTION 2.  Article 7, section 3, of the Constitution of the State of Hawaii is amended to read as follows:

     "TAX REVIEW COMMISSION

Section 3.  There shall be a tax review commission, which shall be appointed as provided by law [on or before July 1, 1980, and] every [five] ten years [thereafter.] beginning with 2006.  The commission shall submit to the legislature an evaluation of the State's tax structure, recommend revenue and tax policy and then dissolve."

    SECTION 3.  The question to be printed on the ballot shall be as follows:

    "Shall the tax review commission be required to meet every ten years instead of five, beginning with 2006?" 

     SECTION 4.  Constitutional material to be repealed is bracketed and stricken.  New constitutional material is underscored.

     SECTION 5.  This amendment shall take effect upon compliance with article XVII, section 3, of the Constitution of the State of Hawaii.

INTRODUCED BY:

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