SCA 8, as amended, Corbett. Transportation projects: 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 transportation projects requires the approval of 55% of its voters voting on the propositionbegin insert, if the proposition proposing the tax includes certain requirementsend insert. The measure would also make conforming and technical, nonsubstantive changes.
Vote: 2⁄3. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
P2 1Resolved by the Senate, the Assembly concurring, That the
2Legislature of the State of California at its 2013-14 Regular
3Session commencing on the third day of December 2012,
4two-thirds of the membership of each house concurring, hereby
5proposes to the people of the State of California that the
6Constitution of the State be amended as follows:
That Section 4 of Article XIII A thereof is amended to
8read:
Except as otherwise provided by Section 2 of Article
10XIII C, a city, county, or special district, by a two-thirds vote of
11its voters voting on the proposition, may impose
a special tax
12within that city, county, or special district, except an ad valorem
13tax on real property or a transactions tax or sales tax on the sale
14of real property within that city, county, or special district.
That Section 2 of Article XIII C thereof is amended
16to read:
Notwithstanding any other provision of this
18Constitution:
19(a) A tax imposed by any local government is either a general
20tax or a special tax. A special district or agency, including a school
21district, has no authority to levy a general tax.
22(b) A local government shall not impose, extend, or increase
23any general tax unless and until that tax is submitted to the
24electorate and approved by a majority vote. A general tax is not
25deemed to have been increased if it is imposed at a rate not higher
26than the maximum rate so approved. The election required by this
27subdivision shall be consolidated with a regularly scheduled general
28
election for members of the governing body of the local
29government, except in cases of emergency declared by a unanimous
30vote of the governing body.
31(c) Any general tax imposed, extended, or increased, without
32voter approval, by any local government on or after January 1,
331995, and prior to the effective date of this article, may continue
34to be imposed only if that general tax is approved by a majority
35vote of the voters voting in an election on the issue of the
36imposition, which election is held
no later than November 6, 1998,
37and in compliance with subdivision (b).
38(d) (1) Except as otherwise provided in paragraph (2), a local
39government shall not impose, extend, or increase any special tax
40unless and until that tax is submitted to the electorate and approved
P3 1by two-thirds of the voters voting on the proposition. A special
2tax is not deemed to have been increased if it is imposed at a rate
3not higher than the maximum rate so approved.
4(2) The imposition, extension, or increase of a special tax by a
5local government for the purpose of providing funding for
6transportation projects under its jurisdiction, as may otherwise be
7authorized by law, requires the approval of 55 percent of the voters
8voting on thebegin delete proposition. Aend deletebegin insert
proposition, if all of the following are
9met:end insert
10(A) The ballot proposition contains a specific list of programs
11and purposes to be funded, and a requirement that tax proceeds
12be spent solely for those programs and purposes.
13(B) The ballot proposition includes a requirement for annual
14independent audit of the amount of tax proceeds collected and
15expended and the specified purposes and programs funded.
16(C) The ballot proposition requires the governing board to
17create a citizens’ oversight committee to review all expenditures
18of proceeds and financial audits and report its findings to the
19governing board and the public.
20begin insert(3)end insertbegin insert end insertbegin insertAend insert special tax for the purpose of providing funding for
21transportation projects is not deemed to have been increased if it
22is imposed at a rate not higher than the maximum rate previously
23approved in the manner required by law. The Legislature shall
24define transportation projects for purposes of this paragraph.
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