Fent v. Fallin
2013 OK 107
| Okla. | 2013Background
- HB 2032 (HB 2032) reduced Oklahoma's top personal income tax rate and set a mechanism to further reduce to 4.85% if revenue growth meets a target.
- HB 2032 also created the Oklahoma State Capitol Building Repair and Restoration Fund with $60 million appropriations for 2014 and 2015.
- Petition by Jerry R. Fent challenges HB 2032/HB 2082 as violating the single subject rule, multi-year appropriations prohibition, three-fourths legislative approval for revenue bills, and the creation of a special fund.
- Respondents Fallin (Governor) and Miller (Treasurer) contend the bill's provisions relate to a common tax-management scheme and constitute a single subject.
- Court assumes original jurisdiction and holds HB 2032 unconstitutional for violating the single subject rule; the remaining arguments need not be addressed; relief granted; all justices concur.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Does HB 2082 violate the single subject rule, art. 5, §57? | Fent argues the bill combines unrelated subjects (tax cuts and Capitol fund). | Fallin/Miller contend provisions relate to a common tax-management scheme. | Yes; unconstitutional for lack of germane single subject. |
Key Cases Cited
- Thomas v. Henry, 260 P.3d 1251 (OK 2011) (single subject rule requires relatedness; prevents log-rolling)
- In re: Initiative Petition No. 382, State Question No. 729, 142 P.3d 400 (OK 2006) (ger-maneness test for related provisions within one measure)
- Campbell v. White, 856 P.2d 255 (OK 1993) (preventing coupled or unrelated provisions in a bill)