Background: Legislation allowing for the creation of television reception improvement districts was enacted in 1971. State law authorizes television reception improvement districts to be formed for the construction, maintenance, and operation of television and frequency modulation radio translator stations. District boundaries may not include an area currently served by cable television.

The business of the district is conducted by the board of a television reception improvement district. The board must ascertain and prepare a list on an annual basis of all persons believed to own television sets within the district and deliver a copy of the list to the county treasurer.

The county treasurer may collect an excise tax of no more than $60 per year per television set. A person who owns more than one television set, but less than five television sets, may only be assessed for one television set. A motel, hotel, or any person owning more than five television sets must pay at a rate of one-fifth of the annual tax rate for each of the first five television sets and one-tenth of such rate for each additional television set.

An owner of a television set within the district is exempt if (1) the television set does not receive at least a class grade B contour signal retransmitted by the television translator station or other similar device operated by the district; or (2) the television set receives a subscription to services of a community antenna system.

The purpose section of the Television Reception Improvement District Statute is extended to include activities to construct, maintain, and operate public safety emergency radio communications systems.

A television reception improvement district may translate or retransmit signals which originate from public safety emergency radio communications systems.