HomeMy WebLinkAboutMINUTES - 02011994 - 1.19 1 -19
TO: BOARD OF SUPERVISORS �a_s5E';`•. Contra
FROM: Phil Batchelor, County Administrator Costa
o s
x�,�-•��: ::_.__ •�°¢
January 27, 1994 County
`'
DATE: srq court{
SUBJECT: LEGISLATION - AB 1905 (Campbell & Rainey) -
EXEMPTION OF CSA P-6 FROM THE PROPERTY TAX .TRANSFER
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
REAFFIRM that the Board of Supervisors is the sponsor of AB 1905 by
Assemblymen Robert Campbell and Richard Rainey, as amended January
19, 1994, which would exempt County Service Area (CSA) P-6 from the
property tax transfer which was imposed by the State for the 1993-
94 and subsequent fiscal years
BACKGROUND:
In implementing the massive property tax transfer which was imposed
on all levels of local government for the 1993-94 fiscal year,
special districts which provide fire service were exempted from the
transfer on the basis that they were an essential public safety
service. It was apparently not generally recognized that some
police services are also provided through special districts. In
the case of Contra Costa County, some $1 . 9 million was- provided in
law enforcement services. in the 1992-93 fiscal year through the
entity known as County Service Area P-6 (CSA P-6) . An effort was
made to have language - added to another bill late in the 1993
legislative session, wich would have extended the exemption to
police special districts . Due to some unfortunate circumstances,
it ended up not being possible to get the necessary language
through and to the Governor in time; despite the fact that the
County had been given some assurance that if a bill could be placed
on the Governor' s Desk, he would sign it.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
X APPROVE OTHER
SIGNATURE(S): 4-0
ACTION OF BOARD ON February 1, 1994 APPROVED AS RECOMMENDED _tf:" OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
ATTESTED a ..� I. jq9 ±
Contact: PHIL BATCHELOR,C RK OF THE BOARD OF
CC: County Administrator SUPERVISORS AND COUNTY ADMINISTRATOR
Sheriff-Coroner
Auditor-Controller
Les Spahnn, Heim, Noack & Spahnn • BY �(J. -C4 a���rt� J DEPUTY
-2-
In 1993, the Board of Supervisors sponsored AB 1905 which was
intended to provide authority for a benefit assessment for law
enforcement services . The Governor vetoed similar legislation
which would have provided authority for a benefit assessment for
library services. Therefore, we have asked Assemblyman Campbell to
"gut" AB 1905 and insert in it the language which is necessary in
order to exempt P-6 from the property tax transfer. While the
Board acknowledged its sponsorship of AB 1905 when it was a benefit
assessment bill, we felt it appropriate to ask the Board to
reaffirm its sponsorship of AB 1905 now that it is being used for
another purpose. This legislation is a major element in the
Board's 1994 Legislative Program and it is, therefore, appropriate
for the Board to acknowledge and reaffirm its sponsorship of AB
1905, as amended January 19, 1994 .
AMENDED IN SENATE JANUARY 19, 1994 7�Yf '�
° AMENDED IN SENATE JULY 7, 1993 `
AMENDED .IN ASSEMBLY MAY 25, 1993
AMENDED IN ASSEMBLY MAY 4, 1993 l
CALIFORNIA LEGISLATURE-1993-94 REGULAR SESSION
ASSEMBLY BILL No. 1905
Introduced by Assembly Members
Campbell and Rainey
March 5, 1993 .
An ae to add Artiele &.4 (ee meee gwith Seetiett
to Ghapter -1 e€ -1 of Division 4 of Tride b of the
Government Gede, reletting to kw enfereemeat ; An
act to amend Section 97.036 of the Revenue and Taxation
Code, relating to law enforcement services, and declaring the
urgency thereof, to take effect immediately.
LEGISLATIVE COUNSEL'S DIGEST
AB 1905, as amended, Campbell. Law eft f,....,..ment
benefit ents- Gentra Gest-a Geunty Property tax
revenue allocations. law enforcement services.
Existing property tax law requires, for purposes of
determining property tax revenue allocations in each county
for the 1993-94 fiscal year, that the amounts of property tax
revenue deemed allocated in the prior fiscal year to each
special district be reduced in accordance with specified
calculations. It requires that the revenues not allocated to
special districts as a result of these reductions be transferred
to. the Educational Revenue Augmentation Fund in that
county for allocation to school districts, community college
districts, and the county office of education.
This bill would modify these reduction and transfer
95 80
AB 1905 2 —
prowsions by establishing an additional calculation to reduce '
the amount of revenue transferred thereunder from certain
county service areas in the County of Contra Costa that are
engaged in police protection activities. By imposing an
additional duty on the county auditor in connection with the
allocation of property tax revenues in the County of Contra
Costa for the 1993-94 fiscal year, this bill would create a
state mandated local program. j
This bill would contain legislative declarations as to the
necessity of a special statute.
The California Constitution requires the state to reimburse
local agencies and school districtss for certain costs mandated
by the state. Statutory provisions establish procedures for
making that reimbursement.
This bill would provide that no reimbursement is required
by this act for a specified.reason.
This bill would declare that it.is to take effect immediately
as an urgency statute.
Emisgag law establish preeedureg fof the hmpes44 of
assessm of real property to fimd eapited nen ,
faeikt4es-, end serviie henefiNng the prem against whieb
the assessment is
T449 b4UWOtAdperitbedhes of speeded loeeJ
in Geste Gem, by ardinmee er by
reser&deed mer-notiee eftd hem to ,a..,..._w._ and i
est asset for law enf _.,..meat ser-ftees-as I
purstiant to a presersib proeedxn—,
Vote: majority %. Appropriation: no. Fiscal committee: tie
yes. State-mandated local program: fe yes.
The people of the State of California do enact as follows.
1 SEGTION 4: The 16egisla finds emd deelares e 4 of
2 SECTION 1. Section 97.035 of the Revenue and
3 Taxation Code is amended to read:
4 97.035. Notwithstanding any other provision of this
5 chapter, the computations and allocations made by each
6 county pursuant to Section 97, as modified by Section
7 97.03 for the 1992-93 fiscal year, shall be modified for the
8 1993-94 fiscal year pursuant to subdivisions (a) to (c),
95 110
- 3 — AB 1905
:luce w `: 1 inclusive, as follows:.
rtain . 2 (a) The amount of property tax revenue deemed
are 3. allocated in the prior fiscal year to each county and city
an 4 and county shall be reduced by an amount to be
A the 5 determined by the Director of Finance in accordance.
intra 6 with the following:
.te a 1 7 (1) The total amount of the property tax reductions
8 for counties and cities and counties determined pursuant
the 9 to this section shall be one billion nine hundred
10 ninety-eight million dollars ($1,998,000,000) in the
urse 11 1993-94 fiscal year.
ated .12 (2) The Director . of Finance shall determine the
for 13: amount of the reduction for each .county or city and
14 county as follows:
ked 15 (A) The proportionate share of the property tax
16 revenue reduction for each county or city and county
hely 17 that would have been imposed on all counties under the
18 proposal specified in the ."May Revision of the. 1993-94
.q of 19 Governor's Budget" shall be determined by reference to
20 the document entitled "Estimated County Property Tax
Y.
h� 21 Transfers Under Governor's May Revision Proposal,"
22 published by the Legislative Analyst's Office on June 1,
23 1993.
by24 (B) Each county's or city and county's proportionate
emd (: t} 25 share of total taxable sales in all counties in the 1991-92
26 fiscal year shall be determined.
27 (C) An amount for each county and city and county
e 28 shall be determined by applying its proportionate share
29 determined pursuant to subparagraph (A) to the one
30 billion nine hundred ninety-eight million dollar
-. 31 ($1,998,000,000) statewide reduction for counties and
32 cities .and counties.
. 1 of 33 (D) An amount for each county and city and county
and 34 shall be determined by applying its. proportionate share
35 determined pursuant to subparagraph (B) to the one
this 36 billion nine hundred ninety-eight million dollar
:;ach 37 ($1,998,000,000). statewide reduction for counties and
i
,tion 38 cities and counties.
the i 39 (E) The Director of Finance shall add the amounts
(c) , 40 determined pursuant to subparagraphs (C) and (D) for
i
110 95 130
i
I
AB 1905 — 4 -
1
4 -
1 each county and city and county, and divide the resulting
2 figure by two. The amount so determined for each county i
3 and city and county shall be divided by a factor of 1.038.
4 The resulting figure shall be the amount of property tax
5 revenue to be subtracted from the amount of property
6 tax revenue deemed allocated in the prior fiscal year.
7 (3) The Director of Finance shallby July 15 1993 I ,
8 report to the Joint Legislative Budget Committee its
9 determination of the amounts determined pursuant to
10 paragraph (2)
11 (4) On or before August 1.5, , 1993, the Director. of
12 Finance shall notify the auditor of each county and city
13 and county of the amount of property tax . revenue
14 reduction determined for. each county and city and
15 county.
. 16 (5) Notwithstanding any other provision of this
17 subdivision, the amount of the, reduction specified in
18 paragraph (1) for any county or city and county that has
19 first implemented, for the 1993-94 fiscal year, the
20 alternative procedure for the distribution of property tax
21 levies authorized by Chapter 2 (commencing with I ��
22 Section 4701) of Part 8 shall be reduced, for the 1993-94
23 fiscal year only,in the amount of any increased revenue j
24 allocated to school districts, county offices of education,
25 and community college districts that would not have 7Z I �,
26 been allocated for the 1993-94 fiscal year but for the
27 implementation of that alternative procedure.
28 (b) The amount of property tax revenue deemed i
29 ' allocated -in the prior fiscal year to each city shall be
30 reduced by an amount to be determined by the Director i
31 of Finance in accordance with the following:
32 (1) The total amount of the property tax reductions
33 determined for cities pursuant to this section shall be two �.
34 hundred eighty-eight million dollars ($288,000,000) in the
35 1993-94 fiscal year.
36 (2) The Director of Finance shall determine the i
37 amount of reduction for each city as follows:
38 (A) The amount of property tax revenue that is j
39 estimated to be attributable in the 1993--94 fiscal year to
40 the amount of each city's state assistance payment
95 140 !
i
- 5 — AB 1905
sting {` 1 . received by that city pursuant to Chapter 282 of the
.znty 2 Statutes of 1979 shall be .determined.
.038. 3 (B) A factor: for each city equal to the amount
tax 4 determined pursuant to subparagraph (A) for that city,
erty 5 divided by the total of the amounts determined pursuant
c. 6 to subparagraph (A) for all cities, shall be determined.
.993, ®� 7 (C) An amount for each city equal to the factor
its 8 determined pursuant to subparagraph (B) multiplied by
t to 9 three hundred eighty-two million five hundred thousand
10 dollars ($382,500,000), shall be determined.
r of 11 (D) In no event shall the amount for any city
city 12 determined pursuant to subparagraph (C) exceed a per
:nue 13 capita amount of nineteen dollars and thirty-one cents
and 14 ($19.31). as determined in accordance with that city's
15 population on January 1, 1993, as estimated by the
this 16 Department of Finance.
J in 17 (E) The amount determined for each city pursuant to
has 18 subparagraphs (C) and (D) shall be the amount of
the 19 property tax revenue to be subtracted from the amount
tax , 20 of property tax revenue deemed.allocated in the prior
with 21 year.
3-94 22 (3) The Director of Finance shall, by July . 15, 1993,
tnue 23 report to the Joint Legislative Budget Committee those
-ion, 24 amounts determined pursuant to paragraph (2) .
lave ' ' ► (`"' 25 (4) On or before August 15, 1993, the Director of
the 26 Finance shall notify each county auditor of the amount of
27 property tax revenue reduction determined for each city
med 28 located within that county.
1 be 29 (c) (1) The amount of property tax revenue deemed
ctor 30 allocated in. the prior fiscal year to each special district,
31 as defined pursuant to subdivision (m) of Section 95, shall
dons 32 be reduced by the amount determined for the district
two I 33 pursuant to paragraph (3) and increased by the amount
the 34 determined for the district pursuant to paragraph (4) .
35 The total net amount of these changes is intended to
the 36 equal two hundred forty-four million dollars
37 ($244,000,000) in the 1993-94 fiscal year.
it is 38 (2) Notwithstanding any other provision of this
ar to 39 subdivision, no reduction shall be made pursuant to this
;rent 40 subdivision with respect to any of the following special
140 95 160
i
AB 1905 -6 -
1
-6 --
1 districts:
2 (A) A local hospital district as described in Division 23
3 (commencing with Section 32000) of 'the Health and
4 Safety Code.
5 (B) A water, agency that does not sell water at retail,
6 but not including an agency, the primary function of
7 which, as determined on the basis of.total revenues, is
8 flood control.
9 (C) A transit district.
10 (D) A police protection district formed pursuant to
11 Part 1 (commencing with Section 20000) of Division 14 of
12. the Health and Safety Code.
13 (E) , A special district that 'was a multicounty special
14 district as of July 1, 1979.
15 (3) On or before September 15, 1993, the county
. 16 auditor shall determine an amount for each special
17 district equal to the amount of its allocation determined
18 pursuant to Sections 96 or 97,.and 98 for.the 1993-94 fiscal
19 year multiplied by the ratio determined pursuant to
20 paragraph (1) of subdivision (a). of Section 98.6 as that
21 section read on June 15, 1993. In those counties that were
22 subject :to Sections 98.65, 98.66, 98.67, and 98.68, the
23 county auditor shall determine an amount for each
24 special district that represents the current amount of its i
25 allocation determined pursuant to Sections 96 or 97, and
26 98 for the 1993--94 fiscal year that is attributed to the
27 property tax shift from schools required by Chapter,282
28 of the Statutes of 1979. In determining this amount, the
29 county auditor shall adjust for the influence of increased
30 ' assessed valuation within each district, including the
31 effect of jurisdictional changes, and the reductions in
32 property tax allocations required in the 1992-93 fiscal
33 year by Chapters 699 and 1369 of the Statutes of 1992. In
34 the case of a special district that has been consolidated or
35 reorganized, the auditor shall determine the amount of
36 its current property tax allocation that is attributable to
37 the prior district's or districts' receipt of state assistance
38 payments pursuant to Chapter 282 of the Statutes of 1979.
39 Notwithstanding any other provision of this paragraph,
40 for a special district that is governed by a. city council or
95 180
- 7 — AB 1905
1 whose governing board has the same membership as a
2,3 2 city council and that is a subsidiary district as defined in .
and 3 subdivision (e) of Section 16271 of the Government
4 Code, the county.auditor shall multiply the.amount that
ti;:yail, 5 otherwise would be calculated pursuant to this paragraph
'n of 6 by 0.38 and the result shall be used in the calculations
es, is 7 required by paragraph (5) . In no event shall the amount
8 determined by this paragraph be less than zero.
9 (4) (A) On or before September 15, 1993, the county
fit to 10 auditor shall determine an amount for each special
14 of 11 district. that is engaged in fire protection activities, as
12 reported. to the Controller for inclusion in the 1989-90.'
ecial 13 Edition of the Financial Transactions Report Concerning
14 Special Districts under the heading of "Fire Protection,"
anty . 15 that is..equal to the amount of revenue allocated to that
�ecial 16 special district from the Special District Augmentation
f, ned 17 Fund for fire protection activities in the 1992-93 fiscal
discal . 18 year. In the case of a.special district, other than a special
at to 19 district governed by the county board of supervisors or
that 20 . whose governing body is the same as the county board of
Cry
,vere 21 supervisors, that is engaged in fire protection activities as
:the 22 reported to the Controller, the county auditor shall also
each 23 determine the amount by which the district's amount
of its - 24 determined pursuant to paragraph (3) exceeds the
and ' l (!,� 25 amount by which its allocation was reduced by operation
the 26 of Section 98.6 in the 1992-93 fiscal year. This amount
r• 282 27 shall be. added to the amount otherwise determined for
the 28 the district under this paragraph. In any county subject
ased 29 to Section 98.65, 98.66, 98.67, or 98.68, the county auditor
the 30 shall determine for each special district that is engaged in
as in 31 fire protection activities an amount that is equal to the
`'.fiscal 32 amount determined for that district pursuant to
�2. In 33 paragraph (3) .
d or ( : 34 (B) On or before June 15, 1994, in the County of
ut of 35 Contra Costa only, the county auditor shall determine an
;tle to 36 amount for each county service area for which the
.ante 37 governing body is the Contra Costa County Board of
1979, 38 Supervisors, that is engaged in police protection activities
ra,ph, 39 as reported to the Controller for inclusion in the 1989-90
¢?il or 40 Edition of the Financial Transactions Report Concerning
3 180 95 190
i
AB 1905 — 8 —
TI
- 8 --
1 Special:Districts under the headingof"Police Protection
2 and Public Safety,"that is equal tothe amount ofrevenue
3 that was allocated to that county service area in the
4 19993 fiscal year from a Special District Augmentation
5 Fund for police protection activities. This amount shall be
6 added to the amount otherwise determined for that
7 county service area under this paragraph.
.8 (Q For purposes of this paragraph, a special district
9 includes any special district that is allocated property tax
10 revenue pursuant to this chapter. and does not appear in
11 the State Controller's Report on Financial. Transactions
12 Concerning Special Districts, but is. engaged in fire
13 protection activities.and appears in the State Controller's
14 . Report on Financial Transactions Concerning Counties.
15 (5) The total amount of property taxes allocated to
16 special districts by the county auditor as a result of
17 paragraph (4) shall be subtracted from the amount of
1$ property tax revenues not allocated to special districts by
19 the county .auditor as a result of paragraph (3) to
20 determine the amount. to be deposited in the Education ,
21 Revenue Augmentation Fund as specified in subdivision ( Q`'
22 (d)
23 (6) On or .before September 30, 1993, the county
24 auditor shall notify. the Director of Finance of .the net
25 amount determined for special districts pursuant to
26 paragraph (5).
27 (d) (1) The amount of property tax revenues ,not
28 allocated to the county, city and county, cities within the
29 county, and special districts as a result of the reductions
30 required by subdivisions (a), (b); and (c) shall instead be
31 deposited in. the Educational Revenue Augmentation
32 Fund established in each county or city and county
33 pursuant.to Section 97.03. The amount of revenue in the
34 Educational Revenue Augmentation Fund, derived from
35 whatever source, shall be allocated . pursuant to
36 paragraphs (2) and (3) to school districts and county
37 offices of education, in total, and to community college i
38 districts,in total,in the same proportion that property tax
39 revenues .were distributed to school districts and county 1
40' offices of education, in total, and community college
95 210
1
— 9 — AB 1905
-otion } j. 1 districts, in total, .during the 1992-93 fiscal year.
enue 2 (2) The county auditor shall, based on information
i the 3 provided by the county superintendent of schools
a tion 4 pursuant to this paragraph, allocate that proportion of the
0 be 5 revenue in the Educational Revenue Augmentation
that 6 Fund to be allocated to school districts and county offices
7 of education only to those school districts and county
strict ' 8 offices of education within the I county that are not excess
:y tax 9 tax school entities, as defined in Section 95.1. The county
tar in 10 superintendent of schools shall determine the amount to
tions 11 be allocated.to each school district in inverse proportion
fire 12 to the amounts of property tax revenue per average daily
Tier's 13 attendance in each school district. For each county office
aties: 14 of education, the allocation shall be made based on the
A to 15 historical split of base property tax revenue between the
rlt of 16. county office of education and school districts within the
it of 17 county. In no event shall any additional money be
.ts by 18 allocated from the Educational Revenue Augmentation
`) to 19 Fund to a school district or county office of education
tion } 20 upon that district or county office of education becoming
,ision �� 21 an excess tax school entity. If, after determining the
22 amount to be allocated to each school district and county
►unty 23 office of education,the county superintendent.of schools
net 24 determines there are still additional funds to be allocated,
it to 25 the county superintendent of schools shall determine the
26 remainder to be allocated in inverse proportion to the
not 27 amounts of property tax revenue, excluding Educational
a the 28. Revenue Augmentation Fund moneys, per average daily
:tions 29 attendance in each remaining school district, and on the
id be 30 basis of the historical split described above for each
aton 31 county office of education, that is not an excess tax school
runty 32 entity. until all funds that would not result in a school
a the 33 district or county office of education becoming an excess
From { (_ 34 tax school entity are allocated. The county
t to 35 superintendent of schools may determine the amounts to
aunty 36 be allocated between each school district and county
Ilege 37 office of education to ensure that all funds that would not
,.y tax ! 38 result in a school district or county office of education
°inty ! 39 becoming an excess tax school entity are allocated.
;.lege " ? 40 (3) The county auditor shall, based on information
'
45 210
95 230
w .
AB 1905 — 10-
1 provided by the Chancellor of the California Community
2 Colleges pursuant to this paragraph, allocate that
3 proportion of the revenue in the Educational Revenue
4 Augmentation Fund to be allocated to community
5 college districts only to those community college districts
6. within the county that are not excess tax school entities,
7 as defined in Section 95.1. The chancellor shall determine
8 the amount to.be allocated to each community college
9 district in inverse proportion to the amounts of property
10 tax revenue per funded full-time equivalent student in
11 each community college district. In no event shall any
12 additional money be . allocated from the Educational..
. 13 Revenue Augmentation Fund to .a community college
14 district upon that district becoming an excess tax school
15 entity.
16 (4) If, after making the allocation required pursuant to
17 paragraph (2), the auditor determines that there are still
18 additional funds to be allocated., the auditor shall allocate
19 those excess funds pursuant to paragraph (3). If, after
20 making the allocation pursuant to paragraph (3), the z
21 auditor determines that there'are still additional funds to
22 be allocated, the auditor shall allocate those excess funds
23 pursuant to paragraph (2) . If, after determining the
24 amount to be allocated to each community college :f
25 district, the Chancellor of the California Community
26 Colleges determines that there are still additional funds
27 to be allocated, the Chancellor of the California
28 Community Colleges shall determine the remainder to
29 be allocated to each community college district in inverse
A 30 proportion to the amounts of property tax revenue,
31 excluding Educational Revenue Augmentation Fund
32 moneys, per funded full-time equivalent student in each
33 remaining community college district that is not an
34 excess tax school entity until all funds that would not
35 result in a community college district becoming an excess
36 tax school entity are allocated.
37 (5) For purposes of allocations made pursuant to
38 Section 97 for the 1994-95 fiscal year, the amounts
39 allocated from the Educational.Revenue Augmentation
40 Fund pursuant to this subdivision, other than those
95 240
- 11 -- AB 1905
ty amounts deposited in the Educational Revenue
mi 2 Augmentation Fund pursuant to any provision of the
that 3 Health and Safety Code, shall be deemed property tax
unue 4 revenue allocated to the Educational Revenue
Mity 5 Augmentation Fund in the prior fiscal year.
xicts 6 SEC. 2. . The Legislature finds and declares that a
ities, 7 special law is necessary and that a general law cannot be
r.._ine 8 made applicable within the meaning of Section 16 of
)lege 9. Article IV of the California' Constitution because of the
aerty 10 unique impacts being suffered by the County of Contra
at in 11 Costa in providing essential public safety services as a
any 12 result of the application of property tax revenue
conal,
Liege 13 allocation requirements. .
egeool 14 SEC. 3.. No reimbursement is required by this act
15 pursuant to Section 6 of Article XIII B of the California
nt to 16 Constitution because this act is in accordance with the
Still 17 request of a local agency or school district which desired
►cate 18 legislative authority to carry out the program specified 1n
after 19 this act. Notwithstanding Section 17580 of the
the20 Government Code, unless otherwise specked in this act,
:;O 21 the provisions of this act shall become operative on the
ds to 22 same date that the act takes effect pursuant to the
ands 2 California Constitution
the 24 SEC. 4. This act is an urgency statute necessary for
ilege „ ) � 25 the immediate preservation of the public peace, health,
andsinity 26 or safety within the meaning of Article IV -of the
ands 27 Constitution and shall go into immediate effect. The facts
-- to
r 28 constituting the necessity are:
to 29 In order to prevent the unwarranted and unintended
Terse 30 reduction of public safety services in the County of
,nue, 31 Contra Costa that would otherwise resultfrom the
and 32 application of property tax revenue allocation
each 33 requirements enacted with respect to the 1993-94 fiscal
t an '>l ( � 34 year, it is necessary that this act take effect immediately.
not 35 #te fellew -
zcess 36 - suare e big ewe
Lt to 37 to the stette of the eee ; reset g venue shert , . ,
38 ead the need to balemee the State Budget. As ft reset;
punts
)unts39 lee94 .,eftte fteed ad&4e disere6eft to
itiony
6 . 400 ►ep
eewith e ofthe ees:
ase i< i 4
;r !
1
i
f
95 26
5 240 � t}
i
i • i
R • t .w
- - Ri- - -
rr • , . .
- - - - - OaZzt i - -
♦M t i ii -i • - - AL-7 W
- -i - r -- -
• i• - - - • • • - - - -
•
-
k".Mft
rr • s
IP
• rrr
s - i s • s s R i
� � - .i - - ♦r� •rte i► i i
• :i
ti
1 _ Z i ? - -
- - - -
:
IL-X
5
: - -
_ A.� • _ - . - - - -
Y. •
IN
! � � t ! . t I t ! • I - M •
f
s
�!
� ' ate
lee *r
3 e iae ,�� e
; � e
5 *ee
40
6 � tte
oft
.�
Ao
,0ae a e► . erg k
etee
Welt-
4yr
12 ,� VI
a e , " e
4 j'ee
e get
1
' lg
e� ,.
1 ie ,
is ,fie 00be
24 . e � w� � i g
21fat
22 a , e '
23 '�
5
;;.,,e& lve"
Jae 26 ee e
2eke .
2 et �.
ek
29 ;A&evtee ew_
34 0vice
31
32e e � .
33 " ` ee
eat
34re
,
5
36
33
39 � �.e 9
der
40 '
' i
a•r
•
,- - - - - - - - w-�•-
It
! - IF q&Lwxv
-M_
Ap
---;Z - - - - -
mwffl
t
it
W AL
Mom
-F"m
Ztl IL
pip G IL
R PM-1
rw _
s • • • � ! # s R r :• s • R
s
AID e9� "k` e to , ae
1WXteerr -te
e '
tj
3 e€ e �
4 �' v e
5 , e� pet
ej 6 e
eftW . t Ore $�
9 8 et -
�� T tile eqe4
tee
Aoekiee; W.
oVee
1 ee
13 t �
1 V+ a j���ti✓`�� • k � ` , •t
14 � V. f
15e lote �
16 ,
�� �
18 �� tIvefie
lg 5+pi�' k4t, �a'
23 )09
veq �
24 to &
25 �''
26Oftot
��
28WC
a e � ke `
2 0 ��►e �
lee kloe
31 VA4A9§!A
32
3435
by
36
3' ttele
ems'•
38 '► 95 350
39
40
AB 1905
t)Ne
' 'ff toy ' €
ee9w eel'
e okay2
3 VNe ,
5 e ee ee aieeA
ee9 ke t4te
CIDte
11 � &ems
12 ef
009 4e
13eo 4219
Tem
1` 15 eg a ;� �
a
16 lot W.
ke
lot 4&x
19
IS Ole OIY Ole
te-A . .\ ;�o �;;� tlfte
2 M� a�
e 25 �'� g
26toe e $ ' lay afty,4e
21 le
e€
g
eae
e
I.
95 360
r .
3�