Fent v. Fallin

Summary

The Oklahoma Supreme Court considered whether Senate Bill No. 1246, which reduced certain state income tax rates, was a revenue bill subject to the origination, referendum, and supermajority requirements of article 5, section 33 of the Oklahoma Constitution. The court held that the 1992 constitutional amendment's references to bills intended to raise revenue concerned measures that increase the tax burden, and therefore SB 1246 was not subject to those requirements. The court assumed original jurisdiction, denied declaratory relief, upheld the bill, and expressly overruled Anderson v. Ritterbusch to the extent it implied otherwise.

Holdings

1. In the context of the 1992 amendment and its ballot title, "raising revenue" means increasing revenue; the constitutional restrictions do not apply to a statutory enactment that reduces state income tax rates.
2. Senate Bill No. 1246 is not unconstitutional because the popular-vote and supermajority requirements of article 5, section 33 do not apply to the 2014 enactment reducing state income tax rates.

Questions Presented

1. Whether Senate Bill No. 1246 was a revenue bill subject to the origination, referendum, and supermajority requirements of article 5, section 33 of the Oklahoma Constitution.
2. Whether the phrase "raising revenue" in article 5, section 33 means increasing revenue or includes legislation that reduces income tax rates.

Disposition

other