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HomeMy WebLinkAboutMINUTES - 03231993 - 1.41 TO: BOARD OF SUPERVISORS ��_ E:L_. Contra FROM: Phil Batchelor, County Administrator Costa 9y County March 17 1993 f•ls\ �T DATE: I'colt SUBJECT: LEGISLATION: AB 937 (Campbell) SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION: Acknowledge that the Board of Supervisors is the SPONSOR of AB 937 by Assemblyman Campbell which authorizes boards of supervisors to place "special tax" measures on the ballot and requires a 2/3 majority vote for approval of such tax measures . BACKGROUND: The Board of Supervisors included in its 1993 Legislative Program the following proposal : 33 . Provide clear authority for counties to place special tax measures on the ballot for consideration by the voters . - Sponsor legislation or support the efforts of others to enact legislation which would clarify that counties have the authority to place a special tax measure on the ballot for consideration by the voters . Proposition 62 effectively prohibited any local government from placing a special tax measure on the ballot unless the local government had separate specific statutory authority for the tax. The Courts have struck down portions of Proposition 62, not including the prohibition on the placement of special tax measures on the ballot. Cities and special district have obtained special legislative authorization to place such special tax measures on the ballot. Counties have never obtained such authority. There is, therefore, some question CONTINUED ON ATTACHMENT: YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE 66 APPROVE OTHER SIGNATURE(S): ACTION OF BOARD ON Ma rG h 23, 1993 APPROVED AS RECOMMENDED OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD ABSENT: ABSTAIN: OF SUPERVISOR N THE DATE SHOWN. ATTESTED Contact: PHIL BATCHELOR.CLERK OF THE BOARD OF CC. County Administrator SUPERVISORS AND COUNTY ADMINISTRATOR County Counsel Auditor-Controller Les Spahnn; Heim, Noack, and Spahnn DEPUTY regarding the ability of a county to place a special tax measure on the ballot for consideration by the voters, without resorting to the use of special features, such as the County Service Area Law. It is recommended, therefore, that the County seek clear authority to place such measures on the ballot - as a county. In view of the questionable authority0 that counties have to place special tax measures on the ballot and the fact that cities and special districts have resolved this problem by obtaining legislation to specifically provide them with such authority, it appears prudent to obtain such authority for counties . Assemblyman Campbell has agreed to carry this legislation for Contra Costa County, although it will benefit all counties in the State. Assemblyman Campbell has introduced AB 937 for this purpose. In view of the fact that the Board of Supervisors has included this provision in its 1993 Legislative Program, it appears to be appropriate for the Board to acknowledge that it is the sponsor of AB 937 . -2- CALIFORNIA LE9ISI.ATURE1993-94 REGULAR SESSION ASSEMBLY BILL No. 937 Introduced by Assembly Member Campbell March 1, 1993 An act to add Section 23027 to the Government Code, relating to taxation, and declaring the urgency thereof, to take effect immediately. LEGISLATIVE COUNSEL'S DIGEST AB 937, as introduced, Campbell. Taxation: counties. Existing law authorizes the legislative body of designated special districts to impose a special tax, as defined, if the ordinance or resolution proposing imposition of the special tax is submitted to the voters and approved by % of the voters voting on the issue. Existing law prescribes the procedures for the adoption of a special tax. This bill would, in the same manner, authorize the board of supervisors of any county to impose a special tax, as specified. The bill would require that the taxes be applied uniformly to all taxpayers or all real properly within the county, except as specified. This bill would take effect immediately as an urgency . statute. Vote: Appropriation: no. Fiscal' committee: no. State-mandated local program: no. The people of the State.of California do enact as follows. 1 SECTION 1. Section 23027 is added to the 2 Government Code, to read: 3 23027. The board of supervisors of any county may 4 impose a special tax pursuant to Article 3.5 (commencing 5 with Section 50075) of Chapter 1 of Part .i of Division 1 44 1M AB 937 — 2- 1 2- 1 of Title 5 and any other procedures as may be applicable. 2 The special taxes shall be applied . uniformly to all 3 taxpayers or all real property within the county, or any 4 involved: portion thereof, except that unimproved 5 property may be taxed at a lower rate than improved 6 property and an exemption may be provided from the 7 special taxes for taxpayers 65 years of age or older. 8 SEC. 2. This act is an urgency statute necessary for 9 the immediate preservation of the public peace, health, 10 or safety within the meaning of Article IV of the 11 Constitution and shall go into immediate effect. The facts 12 . constituting the necessity are: 13 In order that counties may impose special taxes at the 14 earliest possible time in accordance with the 15 authorization provided by this act, it is necessary that this 16 act go into immediate effect. O 99 100