Today's Law As Amended


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SCA-9 Local government: economic development: special taxes: voter approval.(2013-2014)



As Amends the Law Today


First—

 That Section 4 of Article XIII A thereof is amended to read:

Section 4.
 Cities, Counties and  Except as otherwise provided by Section 2 of Article XIII special districts, C, a city, county, or special district,  by a two-thirds vote of the qualified electors of such district, its voters voting on the proposition,  may impose special taxes on such district, except ad valorem taxes a special tax within that city, county, or special district, except an ad valorem tax  on real property or a transaction transactions  tax or sales tax on the sale of real property within such City, County that city, county,  or special district.

Second—

 That Section 2 of Article XIII C thereof is amended to read:

SEC. 2.
 Local Government Tax Limitation.  Notwithstanding any other provision of this Constitution:
(a) All taxes A tax  imposed by any local government shall be deemed to be either general taxes or special taxes. Special purpose districts or agencies, including school districts, shall have no power to levy general taxes.  is either a general tax or a special tax. A special district or agency, including a school district, has no authority to levy a general tax. 
(b) No A  local government may  shall not  impose, extend, or increase any general tax unless and until that tax is submitted to the electorate and approved by a majority vote. A general tax shall is  not be  deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. The election required by this subdivision shall be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency declared by a unanimous vote of the governing body.
(c) Any general tax imposed, extended, or increased, without voter approval, by any local government on or after January 1, 1995, and prior to the effective date of this article, shall may  continue to be imposed only if that general tax is  approved by a majority vote of the voters voting in an election on the issue of the imposition, which election shall be held within two years of the effective date of this article  is held no later than November 6, 1998,  and in compliance with subdivision (b).
(d) No (1)   local government may  Except as otherwise provided in paragraph (2), a local government shall not  impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote.  two-thirds of the voters voting on the proposition.  A special tax shall is  not be  deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved.
(2) The imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for community and economic development projects under its jurisdiction, as may otherwise be authorized by law, requires the approval of 55 percent of the voters voting on the proposition, if all of the following requirements are met:
(A) The ballot proposition contains a specific list of programs and purposes to be funded, and a requirement that tax proceeds be spent solely for those programs and purposes.
(B) The ballot proposition includes a requirement for annual independent audit of the amount of tax proceeds collected and the specified purposes and programs funded.
(C) The ballot proposition requires the governing board to create a citizens’ oversight committee to review all expenditures of proceeds and financial audits, and report its findings to the governing board and public.
(3) A special tax for the purpose of providing funding for community and economic development projects is not deemed to have been increased if it is imposed at a rate not higher than the maximum rate previously approved in the manner required by law.
(4) For the purpose of paragraph (2), community and economic development projects include projects that improve, upgrade, or revitalize areas within the local government’s jurisdiction that have become blighted because of deterioration, disuse, or unproductive economic conditions.