Bill Text: CA SCA9 | 2013-2014 | Regular Session | Amended

---

Bill Title: Local government: economic development: special taxes: voter approval.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2013-06-27 - Re-referred to Com. on APPR. [SCA9 Detail]

Download: California-2013-SCA9-Amended.html

---

BILL NUMBER: SCA 9	AMENDED
	BILL TEXT

	AMENDED IN SENATE  MAY 21, 2013

INTRODUCED BY   Senator Corbett
    (   Coauthor:   Assembly Member  
Wieckowski   ) 

                        DECEMBER 18, 2012

   A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by amending Section 4
of Article XIII A thereof, and by amending Section 2 of Article XIII
C thereof, relating to taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SCA 9, as amended, Corbett. Local government: economic
development: special taxes: voter approval.
   The California Constitution conditions the imposition of a special
tax by a city, county, or special district upon the approval of 2/3
of the voters of the city, county, or special district voting on that
tax, except that certain school entities may levy an ad valorem
property tax for specified purposes with the approval of 55% of the
voters within the jurisdiction of these entities.
   This measure would provide that 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, as
specified, requires the approval of 55% of its voters voting on the
proposition  , if the   proposition proposing the tax
contains specified requirements  . The measure would also make
conforming and technical, nonsubstantive changes.
   Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated
local program: no.



   Resolved by the Senate, the Assembly concurring, That the
Legislature of the State of California at its 2013-14 Regular Session
commencing on the third day of December 2012, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California that the Constitution of the State be
amended as follows:
  First--  That Section 4 of Article XIII A thereof is amended to
read:
      Section 4.  Except as otherwise provided by Section 2 of
Article XIII C, a city, county, or special district, by a two-thirds
vote of its voters voting on the proposition, may impose a special
tax within that city, county, or special district, except an ad
valorem tax on real property or a transactions tax or sales tax on
the sale of real property within that city, county, or special
district.
  Second--  That Section 2 of Article XIII C thereof is amended to
read:
      SEC. 2.  Notwithstanding any other provision of this
Constitution:
   (a) A tax imposed by any local government 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) A local government 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 is not 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, 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 is held no later than November 6, 1998, and in
compliance with subdivision (b).
   (d) (1) 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 two-thirds of the voters voting on the proposition. A special tax
is not 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. A  
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.  For 
    (4)     For  the purpose of 
this paragraph,   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.