California 2017-2018 Regular Session

California Assembly Bill ACA4 Compare Versions

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11 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Constitutional Amendment No. 4Introduced by Assembly Member Aguiar-Curry(Coauthors: Assembly Members Chiu, Eggman, Eduardo Garcia, Gloria, Limn, McCarty, Mullin, Rubio, Santiago, and Ting)February 17, 2017 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Sections 1 and 4 of Article XIII A thereof, by amending Section 2 of, and by adding Section 2.5 to, Article XIII C thereof, by amending Section 3 of Article XIII D thereof, and by amending Section 18 of Article XVI thereof, relating to local finance. LEGISLATIVE COUNSEL'S DIGESTACA 4, as introduced, Aguiar-Curry. Local government financing: affordable housing and public infrastructure: voter approval.(1) The California Constitution prohibits the ad valorem tax rate on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.This measure would create an additional exception to the 1% limit that would authorize a city, county, or city and county to levy an ad valorem tax to service bonded indebtedness incurred to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, if the proposition proposing that tax is approved by 55% of the voters of the city, county, or city and county, as applicable, and the proposition includes specified accountability requirements.(2) The California Constitution conditions the imposition of a special tax by a local government upon the approval of 2/3 of the voters of the local government voting on that tax, and prohibits these entities from imposing an ad valorem tax on real property or a transactions or sales tax on the sale of real property.This measure would authorize a local government to impose, extend, or increase a special tax for the purposes of funding the construction, rehabilitation or replacement of public infrastructure or affordable housing, if the proposition proposing that tax is approved by 55% of its voters voting on the proposition and the proposition includes specified accountability requirements. This measure would also make conforming changes to related provisions. (3) The California Constitution prohibits specified local government agencies from incurring any indebtedness exceeding in any year the income and revenue provided in that year, without the assent of 2/3 of the voters and subject to other conditions. In the case of a school district, community college district, or county office of education, the California Constitution permits a proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, to be adopted upon the approval of 55% of the voters of the district or county, as appropriate, voting on the proposition at an election.This measure would similarly lower to 55% the voter-approval threshold for a city, county, or city and county to incur bonded indebtedness, exceeding in any year the income and revenue provided in that year, that is in the form of general obligation bonds issued to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing projects, if the proposition proposing that bond includes specified accountability requirements.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextResolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 201718 Regular Session commencing on the fifth day of December 2016, 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 1 of Article XIIIA thereof is amended to read:SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one 1 percent (1%) tax to shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, or city and county for the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, approved by 55 percent of the voters of the city, county, or city and county as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, or city and county employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, or city and county has evaluated alternative funding sources.(iii) A requirement that the city, county, or city and county conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, or city and county conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, or city and county post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, or city and county appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph, affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(C) For purposes of this paragraph, public infrastructure shall include, but is not limited to, projects that provide any of the following:(i) Water or protect water quality.(ii) Sanitary sewer.(iii) Treatment of wastewater or reduction of pollution from stormwater runoff.(iv) Protection of property from impacts of sea level rise.(v) Parks.(vi) Open space and recreation facilities.(vii) Improvements to transit and streets and highways.(viii) Flood control.(ix) Broadband expansion in underserved areas.(x) Local hospital construction.(c) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, county offices office of education education, city, county, or city and county may levy a 55 percent vote ad valorem tax pursuant to subdivision (b).Second That Section 4 of Article XIIIA thereof is amended to read:SEC. 4. Cities, Counties and special districts, Except as provided by Section 2.5 of Article XIIIC, 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, a special tax within that city, county, or special district, except an ad valorem taxes 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.Third That Section 2 of Article XIIIC thereof is amended to read:SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:(a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no authority to levy a general taxes. tax.(b) No A local government may 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 no later than November 6, 1996, and in compliance with subdivision (b).(d) No Except as provided by Section 2.5, a local government may 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. 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.Fourth That Section 2.5 is added to Article XIIIC thereof, to read:SEC. 2.5. (a) The imposition, extension, or increase of a special tax by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if all of the following conditions are met: (1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources. (C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks.(F) Open space and recreation facilities.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband expansion in underserved areas.(J) Local hospital construction. Fifth That Section 3 of Article XIIID thereof is amended to read:SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a) No An agency shall not assess a tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except:(1) The ad valorem property tax imposed pursuant to Article XIII and Article XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or Section 2.5 of Article XIIIC.(3) Assessments as provided by this article.(4) Fees or charges for property related property-related services as provided by this article.(b) For purposes of this article, fees for the provision of electrical or gas service shall are not be deemed charges or fees imposed as an incident of property ownership.Sixth That Section 18 of Article XVI thereof is amended to read:SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness.(b) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, for the purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIIIA, shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, or county office of education, or city, county, or city and county, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
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33 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Constitutional Amendment No. 4Introduced by Assembly Member Aguiar-Curry(Coauthors: Assembly Members Chiu, Eggman, Eduardo Garcia, Gloria, Limn, McCarty, Mullin, Rubio, Santiago, and Ting)February 17, 2017 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Sections 1 and 4 of Article XIII A thereof, by amending Section 2 of, and by adding Section 2.5 to, Article XIII C thereof, by amending Section 3 of Article XIII D thereof, and by amending Section 18 of Article XVI thereof, relating to local finance. LEGISLATIVE COUNSEL'S DIGESTACA 4, as introduced, Aguiar-Curry. Local government financing: affordable housing and public infrastructure: voter approval.(1) The California Constitution prohibits the ad valorem tax rate on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.This measure would create an additional exception to the 1% limit that would authorize a city, county, or city and county to levy an ad valorem tax to service bonded indebtedness incurred to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, if the proposition proposing that tax is approved by 55% of the voters of the city, county, or city and county, as applicable, and the proposition includes specified accountability requirements.(2) The California Constitution conditions the imposition of a special tax by a local government upon the approval of 2/3 of the voters of the local government voting on that tax, and prohibits these entities from imposing an ad valorem tax on real property or a transactions or sales tax on the sale of real property.This measure would authorize a local government to impose, extend, or increase a special tax for the purposes of funding the construction, rehabilitation or replacement of public infrastructure or affordable housing, if the proposition proposing that tax is approved by 55% of its voters voting on the proposition and the proposition includes specified accountability requirements. This measure would also make conforming changes to related provisions. (3) The California Constitution prohibits specified local government agencies from incurring any indebtedness exceeding in any year the income and revenue provided in that year, without the assent of 2/3 of the voters and subject to other conditions. In the case of a school district, community college district, or county office of education, the California Constitution permits a proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, to be adopted upon the approval of 55% of the voters of the district or county, as appropriate, voting on the proposition at an election.This measure would similarly lower to 55% the voter-approval threshold for a city, county, or city and county to incur bonded indebtedness, exceeding in any year the income and revenue provided in that year, that is in the form of general obligation bonds issued to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing projects, if the proposition proposing that bond includes specified accountability requirements.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: NO Local Program: NO
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99 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
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1111 Assembly Constitutional Amendment No. 4
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1313 Introduced by Assembly Member Aguiar-Curry(Coauthors: Assembly Members Chiu, Eggman, Eduardo Garcia, Gloria, Limn, McCarty, Mullin, Rubio, Santiago, and Ting)February 17, 2017
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1515 Introduced by Assembly Member Aguiar-Curry(Coauthors: Assembly Members Chiu, Eggman, Eduardo Garcia, Gloria, Limn, McCarty, Mullin, Rubio, Santiago, and Ting)
1616 February 17, 2017
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1818 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Sections 1 and 4 of Article XIII A thereof, by amending Section 2 of, and by adding Section 2.5 to, Article XIII C thereof, by amending Section 3 of Article XIII D thereof, and by amending Section 18 of Article XVI thereof, relating to local finance.
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2020 LEGISLATIVE COUNSEL'S DIGEST
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2222 ## LEGISLATIVE COUNSEL'S DIGEST
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2424 ACA 4, as introduced, Aguiar-Curry. Local government financing: affordable housing and public infrastructure: voter approval.
2525
2626 (1) The California Constitution prohibits the ad valorem tax rate on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.This measure would create an additional exception to the 1% limit that would authorize a city, county, or city and county to levy an ad valorem tax to service bonded indebtedness incurred to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, if the proposition proposing that tax is approved by 55% of the voters of the city, county, or city and county, as applicable, and the proposition includes specified accountability requirements.(2) The California Constitution conditions the imposition of a special tax by a local government upon the approval of 2/3 of the voters of the local government voting on that tax, and prohibits these entities from imposing an ad valorem tax on real property or a transactions or sales tax on the sale of real property.This measure would authorize a local government to impose, extend, or increase a special tax for the purposes of funding the construction, rehabilitation or replacement of public infrastructure or affordable housing, if the proposition proposing that tax is approved by 55% of its voters voting on the proposition and the proposition includes specified accountability requirements. This measure would also make conforming changes to related provisions. (3) The California Constitution prohibits specified local government agencies from incurring any indebtedness exceeding in any year the income and revenue provided in that year, without the assent of 2/3 of the voters and subject to other conditions. In the case of a school district, community college district, or county office of education, the California Constitution permits a proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, to be adopted upon the approval of 55% of the voters of the district or county, as appropriate, voting on the proposition at an election.This measure would similarly lower to 55% the voter-approval threshold for a city, county, or city and county to incur bonded indebtedness, exceeding in any year the income and revenue provided in that year, that is in the form of general obligation bonds issued to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing projects, if the proposition proposing that bond includes specified accountability requirements.
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2828 (1) The California Constitution prohibits the ad valorem tax rate on real property from exceeding 1% of the full cash value of the property, subject to certain exceptions.
2929
3030 This measure would create an additional exception to the 1% limit that would authorize a city, county, or city and county to levy an ad valorem tax to service bonded indebtedness incurred to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, if the proposition proposing that tax is approved by 55% of the voters of the city, county, or city and county, as applicable, and the proposition includes specified accountability requirements.
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3232 (2) The California Constitution conditions the imposition of a special tax by a local government upon the approval of 2/3 of the voters of the local government voting on that tax, and prohibits these entities from imposing an ad valorem tax on real property or a transactions or sales tax on the sale of real property.
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3434 This measure would authorize a local government to impose, extend, or increase a special tax for the purposes of funding the construction, rehabilitation or replacement of public infrastructure or affordable housing, if the proposition proposing that tax is approved by 55% of its voters voting on the proposition and the proposition includes specified accountability requirements. This measure would also make conforming changes to related provisions.
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3636 (3) The California Constitution prohibits specified local government agencies from incurring any indebtedness exceeding in any year the income and revenue provided in that year, without the assent of 2/3 of the voters and subject to other conditions. In the case of a school district, community college district, or county office of education, the California Constitution permits a proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, to be adopted upon the approval of 55% of the voters of the district or county, as appropriate, voting on the proposition at an election.
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3838 This measure would similarly lower to 55% the voter-approval threshold for a city, county, or city and county to incur bonded indebtedness, exceeding in any year the income and revenue provided in that year, that is in the form of general obligation bonds issued to fund the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing projects, if the proposition proposing that bond includes specified accountability requirements.
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4444 Resolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 201718 Regular Session commencing on the fifth day of December 2016, 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:
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4646 First That Section 1 of Article XIIIA thereof is amended to read:SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one 1 percent (1%) tax to shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, or city and county for the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, approved by 55 percent of the voters of the city, county, or city and county as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, or city and county employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, or city and county has evaluated alternative funding sources.(iii) A requirement that the city, county, or city and county conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, or city and county conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, or city and county post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, or city and county appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph, affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(C) For purposes of this paragraph, public infrastructure shall include, but is not limited to, projects that provide any of the following:(i) Water or protect water quality.(ii) Sanitary sewer.(iii) Treatment of wastewater or reduction of pollution from stormwater runoff.(iv) Protection of property from impacts of sea level rise.(v) Parks.(vi) Open space and recreation facilities.(vii) Improvements to transit and streets and highways.(viii) Flood control.(ix) Broadband expansion in underserved areas.(x) Local hospital construction.(c) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, county offices office of education education, city, county, or city and county may levy a 55 percent vote ad valorem tax pursuant to subdivision (b).
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4848 First That Section 1 of Article XIIIA thereof is amended to read:
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5050 ### First
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5252 SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one 1 percent (1%) tax to shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, or city and county for the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, approved by 55 percent of the voters of the city, county, or city and county as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, or city and county employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, or city and county has evaluated alternative funding sources.(iii) A requirement that the city, county, or city and county conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, or city and county conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, or city and county post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, or city and county appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph, affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(C) For purposes of this paragraph, public infrastructure shall include, but is not limited to, projects that provide any of the following:(i) Water or protect water quality.(ii) Sanitary sewer.(iii) Treatment of wastewater or reduction of pollution from stormwater runoff.(iv) Protection of property from impacts of sea level rise.(v) Parks.(vi) Open space and recreation facilities.(vii) Improvements to transit and streets and highways.(viii) Flood control.(ix) Broadband expansion in underserved areas.(x) Local hospital construction.(c) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, county offices office of education education, city, county, or city and county may levy a 55 percent vote ad valorem tax pursuant to subdivision (b).
5353
5454 SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one 1 percent (1%) tax to shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, or city and county for the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, approved by 55 percent of the voters of the city, county, or city and county as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, or city and county employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, or city and county has evaluated alternative funding sources.(iii) A requirement that the city, county, or city and county conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, or city and county conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, or city and county post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, or city and county appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph, affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(C) For purposes of this paragraph, public infrastructure shall include, but is not limited to, projects that provide any of the following:(i) Water or protect water quality.(ii) Sanitary sewer.(iii) Treatment of wastewater or reduction of pollution from stormwater runoff.(iv) Protection of property from impacts of sea level rise.(v) Parks.(vi) Open space and recreation facilities.(vii) Improvements to transit and streets and highways.(viii) Flood control.(ix) Broadband expansion in underserved areas.(x) Local hospital construction.(c) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, county offices office of education education, city, county, or city and county may levy a 55 percent vote ad valorem tax pursuant to subdivision (b).
5555
5656 SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one 1 percent (1%) tax to shall be collected by the counties and apportioned according to law to the districts within the counties.(b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:(1) Indebtedness approved by the voters prior to before July 1, 1978.(2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.(3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.(B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.(C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.(4) (A) Bonded indebtedness incurred by a city, county, or city and county for the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, approved by 55 percent of the voters of the city, county, or city and county as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:(i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, or city and county employee salaries and other operating expenses.(ii) A list of the specific projects to be funded, and a certification that the city, county, or city and county has evaluated alternative funding sources.(iii) A requirement that the city, county, or city and county conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.(iv) A requirement that the city, county, or city and county conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.(v) A requirement that the city, county, or city and county post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.(vi) A requirement that the city, county, or city and county appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.(B) For purposes of this paragraph, affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.(C) For purposes of this paragraph, public infrastructure shall include, but is not limited to, projects that provide any of the following:(i) Water or protect water quality.(ii) Sanitary sewer.(iii) Treatment of wastewater or reduction of pollution from stormwater runoff.(iv) Protection of property from impacts of sea level rise.(v) Parks.(vi) Open space and recreation facilities.(vii) Improvements to transit and streets and highways.(viii) Flood control.(ix) Broadband expansion in underserved areas.(x) Local hospital construction.(c) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, county offices office of education education, city, county, or city and county may levy a 55 percent vote ad valorem tax pursuant to subdivision (b).
5757
5858
5959
6060 SECTION 1. (a) The maximum amount of any ad valorem tax on real property shall not exceed One 1 percent (1%) of the full cash value of such that property. The one 1 percent (1%) tax to shall be collected by the counties and apportioned according to law to the districts within the counties.
6161
6262 (b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to pay the interest and redemption charges on any of the following:
6363
6464 (1) Indebtedness approved by the voters prior to before July 1, 1978.
6565
6666 (2) Bonded indebtedness for to fund the acquisition or improvement of real property approved on or after July 1, 1978, by two-thirds of the votes cast by the voters voting on the proposition.
6767
6868 (3) Bonded indebtedness incurred by a school district, community college district, or county office of education for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, approved by 55 percent of the voters of the district or county, as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. November 8, 2000. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:
6969
7070 (A) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in Article XIII A, Section 1(b)(3), this paragraph, and not for any other purpose, including teacher and administrator salaries and other school operating expenses.
7171
7272 (B) A list of the specific school facilities projects to be funded and certification that the school district board, community college board, or county office of education has evaluated safety, class size reduction, and information technology needs in developing that list.
7373
7474 (C) A requirement that the school district board, community college board, or county office of education conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.
7575
7676 (D) A requirement that the school district board, community college board, or county office of education conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the school facilities projects.
7777
7878 (4) (A) Bonded indebtedness incurred by a city, county, or city and county for the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, approved by 55 percent of the voters of the city, county, or city and county as appropriate, voting on the proposition on or after the effective date of the measure adding this paragraph. This paragraph shall apply only if the proposition approved by the voters and resulting in the bonded indebtedness includes all of the following accountability requirements:
7979
8080 (i) A requirement that the proceeds from the sale of the bonds be used only for the purposes specified in this paragraph, and not for any other purpose, including city, county, or city and county employee salaries and other operating expenses.
8181
8282 (ii) A list of the specific projects to be funded, and a certification that the city, county, or city and county has evaluated alternative funding sources.
8383
8484 (iii) A requirement that the city, county, or city and county conduct an annual, independent performance audit to ensure that the funds have been expended only on the specific projects listed.
8585
8686 (iv) A requirement that the city, county, or city and county conduct an annual, independent financial audit of the proceeds from the sale of the bonds until all of those proceeds have been expended for the public infrastructure or affordable housing projects, as applicable.
8787
8888 (v) A requirement that the city, county, or city and county post the audits required by clauses (iii) and (iv) in a manner that is easily accessible to the public.
8989
9090 (vi) A requirement that the city, county, or city and county appoint a citizens oversight committee to ensure that bond proceeds are expended only for the purposes described in the measure approved by the voters.
9191
9292 (B) For purposes of this paragraph, affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.
9393
9494 (C) For purposes of this paragraph, public infrastructure shall include, but is not limited to, projects that provide any of the following:
9595
9696 (i) Water or protect water quality.
9797
9898 (ii) Sanitary sewer.
9999
100100 (iii) Treatment of wastewater or reduction of pollution from stormwater runoff.
101101
102102 (iv) Protection of property from impacts of sea level rise.
103103
104104 (v) Parks.
105105
106106 (vi) Open space and recreation facilities.
107107
108108 (vii) Improvements to transit and streets and highways.
109109
110110 (viii) Flood control.
111111
112112 (ix) Broadband expansion in underserved areas.
113113
114114 (x) Local hospital construction.
115115
116116 (c) Notwithstanding any other provisions of law or of this Constitution, a school districts, district, community college districts, and district, county offices office of education education, city, county, or city and county may levy a 55 percent vote ad valorem tax pursuant to subdivision (b).
117117
118118 Second That Section 4 of Article XIIIA thereof is amended to read:SEC. 4. Cities, Counties and special districts, Except as provided by Section 2.5 of Article XIIIC, 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, a special tax within that city, county, or special district, except an ad valorem taxes 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.
119119
120120 Second That Section 4 of Article XIIIA thereof is amended to read:
121121
122122 ### Second
123123
124124 SEC. 4. Cities, Counties and special districts, Except as provided by Section 2.5 of Article XIIIC, 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, a special tax within that city, county, or special district, except an ad valorem taxes 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.
125125
126126 SEC. 4. Cities, Counties and special districts, Except as provided by Section 2.5 of Article XIIIC, 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, a special tax within that city, county, or special district, except an ad valorem taxes 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.
127127
128128 SEC. 4. Cities, Counties and special districts, Except as provided by Section 2.5 of Article XIIIC, 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, a special tax within that city, county, or special district, except an ad valorem taxes 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.
129129
130130
131131
132132 SEC. 4. Cities, Counties and special districts, Except as provided by Section 2.5 of Article XIIIC, 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, a special tax within that city, county, or special district, except an ad valorem taxes 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.
133133
134134 Third That Section 2 of Article XIIIC thereof is amended to read:SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:(a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no authority to levy a general taxes. tax.(b) No A local government may 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 no later than November 6, 1996, and in compliance with subdivision (b).(d) No Except as provided by Section 2.5, a local government may 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. 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.
135135
136136 Third That Section 2 of Article XIIIC thereof is amended to read:
137137
138138 ### Third
139139
140140 SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:(a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no authority to levy a general taxes. tax.(b) No A local government may 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 no later than November 6, 1996, and in compliance with subdivision (b).(d) No Except as provided by Section 2.5, a local government may 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. 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.
141141
142142 SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:(a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no authority to levy a general taxes. tax.(b) No A local government may 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 no later than November 6, 1996, and in compliance with subdivision (b).(d) No Except as provided by Section 2.5, a local government may 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. 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.
143143
144144 SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:(a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no authority to levy a general taxes. tax.(b) No A local government may 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 no later than November 6, 1996, and in compliance with subdivision (b).(d) No Except as provided by Section 2.5, a local government may 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. 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.
145145
146146
147147
148148 SEC. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:
149149
150150 (a) All taxes Any tax imposed by any a local government shall be deemed to be is either a general taxes tax or a special taxes. Special purpose districts tax. A special district or agencies, agency, including a school districts, shall have no power district, has no authority to levy a general taxes. tax.
151151
152152 (b) No A local government may 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.
153153
154154 (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 no later than November 6, 1996, and in compliance with subdivision (b).
155155
156156 (d) No Except as provided by Section 2.5, a local government may 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. 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.
157157
158158 Fourth That Section 2.5 is added to Article XIIIC thereof, to read:SEC. 2.5. (a) The imposition, extension, or increase of a special tax by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if all of the following conditions are met: (1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources. (C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks.(F) Open space and recreation facilities.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband expansion in underserved areas.(J) Local hospital construction.
159159
160160 Fourth That Section 2.5 is added to Article XIIIC thereof, to read:
161161
162162 ### Fourth
163163
164164 SEC. 2.5. (a) The imposition, extension, or increase of a special tax by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if all of the following conditions are met: (1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources. (C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks.(F) Open space and recreation facilities.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband expansion in underserved areas.(J) Local hospital construction.
165165
166166 SEC. 2.5. (a) The imposition, extension, or increase of a special tax by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if all of the following conditions are met: (1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources. (C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks.(F) Open space and recreation facilities.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband expansion in underserved areas.(J) Local hospital construction.
167167
168168 SEC. 2.5. (a) The imposition, extension, or increase of a special tax by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if all of the following conditions are met: (1) The proposition is approved by a majority vote of the membership of the governing board of the local government.(2) The proposition contains all of the following accountability requirements:(A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.(B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources. (C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.(D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.(E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.(F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.(b) For purposes of this section, the following terms have the following meanings:(1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law. (2) Public infrastructure shall include, but is not limited to, the projects that provide any of the following: (A) Water or protect water quality.(B) Sanitary sewer.(C) Treatment of wastewater or reduction of pollution from stormwater runoff.(D) Protection of property from impacts of sea level rise.(E) Parks.(F) Open space and recreation facilities.(G) Improvements to transit and streets and highways.(H) Flood control.(I) Broadband expansion in underserved areas.(J) Local hospital construction.
169169
170170
171171
172172 SEC. 2.5. (a) The imposition, extension, or increase of a special tax by a local government for the purpose of funding the construction, reconstruction, rehabilitation, or replacement of public infrastructure or affordable housing, or the acquisition or lease of real property for public infrastructure or affordable housing, is subject to approval by 55 percent of the voters in the local government voting on the proposition, if all of the following conditions are met:
173173
174174 (1) The proposition is approved by a majority vote of the membership of the governing board of the local government.
175175
176176 (2) The proposition contains all of the following accountability requirements:
177177
178178 (A) A requirement that the proceeds of the tax only be used for the purposes specified in the proposition, and not for any other purpose, including general employee salaries and other operating expenses of the local government.
179179
180180 (B) A list of the specific projects that are to be funded by the tax, and a certification that the local government has evaluated alternative funding sources.
181181
182182 (C) A requirement that the local government conduct an annual, independent performance audit to ensure that the proceeds of the special tax have been expended only on the specific projects listed in the proposition.
183183
184184 (D) A requirement that the local government conduct an annual, independent financial audit of the proceeds from the tax during the lifetime of that tax.
185185
186186 (E) A requirement that the local government post the audits required by subparagraphs (C) and (D) in a manner that is easily accessible to the public.
187187
188188 (F) A requirement that the local government appoint a citizens oversight committee to ensure the proceeds of the special tax are expended only for the purposes described in the measure approved by the voters.
189189
190190 (b) For purposes of this section, the following terms have the following meanings:
191191
192192 (1) Affordable housing shall include housing developments, or portions of housing developments, that provide workforce housing affordable to households earning up to 150 percent of countywide median income, and housing developments, or portions of housing developments, that provide housing affordable to lower, low-, or very low income households, as those terms are defined in state law.
193193
194194 (2) Public infrastructure shall include, but is not limited to, the projects that provide any of the following:
195195
196196 (A) Water or protect water quality.
197197
198198 (B) Sanitary sewer.
199199
200200 (C) Treatment of wastewater or reduction of pollution from stormwater runoff.
201201
202202 (D) Protection of property from impacts of sea level rise.
203203
204204 (E) Parks.
205205
206206 (F) Open space and recreation facilities.
207207
208208 (G) Improvements to transit and streets and highways.
209209
210210 (H) Flood control.
211211
212212 (I) Broadband expansion in underserved areas.
213213
214214 (J) Local hospital construction.
215215
216216 Fifth That Section 3 of Article XIIID thereof is amended to read:SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a) No An agency shall not assess a tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except:(1) The ad valorem property tax imposed pursuant to Article XIII and Article XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or Section 2.5 of Article XIIIC.(3) Assessments as provided by this article.(4) Fees or charges for property related property-related services as provided by this article.(b) For purposes of this article, fees for the provision of electrical or gas service shall are not be deemed charges or fees imposed as an incident of property ownership.
217217
218218 Fifth That Section 3 of Article XIIID thereof is amended to read:
219219
220220 ### Fifth
221221
222222 SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a) No An agency shall not assess a tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except:(1) The ad valorem property tax imposed pursuant to Article XIII and Article XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or Section 2.5 of Article XIIIC.(3) Assessments as provided by this article.(4) Fees or charges for property related property-related services as provided by this article.(b) For purposes of this article, fees for the provision of electrical or gas service shall are not be deemed charges or fees imposed as an incident of property ownership.
223223
224224 SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a) No An agency shall not assess a tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except:(1) The ad valorem property tax imposed pursuant to Article XIII and Article XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or Section 2.5 of Article XIIIC.(3) Assessments as provided by this article.(4) Fees or charges for property related property-related services as provided by this article.(b) For purposes of this article, fees for the provision of electrical or gas service shall are not be deemed charges or fees imposed as an incident of property ownership.
225225
226226 SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a) No An agency shall not assess a tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except:(1) The ad valorem property tax imposed pursuant to Article XIII and Article XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or Section 2.5 of Article XIIIC.(3) Assessments as provided by this article.(4) Fees or charges for property related property-related services as provided by this article.(b) For purposes of this article, fees for the provision of electrical or gas service shall are not be deemed charges or fees imposed as an incident of property ownership.
227227
228228
229229
230230 SEC. 3. Property Taxes, Assessments, Fees and Charges Limited. (a) No An agency shall not assess a tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except:
231231
232232 (1) The ad valorem property tax imposed pursuant to Article XIII and Article XIIIA.
233233
234234 (2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.A or Section 2.5 of Article XIIIC.
235235
236236 (3) Assessments as provided by this article.
237237
238238 (4) Fees or charges for property related property-related services as provided by this article.
239239
240240 (b) For purposes of this article, fees for the provision of electrical or gas service shall are not be deemed charges or fees imposed as an incident of property ownership.
241241
242242 Sixth That Section 18 of Article XVI thereof is amended to read:SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness.(b) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, for the purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIIIA, shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, or county office of education, or city, county, or city and county, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
243243
244244 Sixth That Section 18 of Article XVI thereof is amended to read:
245245
246246 ### Sixth
247247
248248 SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness.(b) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, for the purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIIIA, shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, or county office of education, or city, county, or city and county, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
249249
250250 SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness.(b) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, for the purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIIIA, shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, or county office of education, or city, county, or city and county, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
251251
252252 SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness.(b) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, for the purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIIIA, shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, or county office of education, or city, county, or city and county, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.(c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.
253253
254254
255255
256256 SEC. 18. (a) No A county, city, town, township, board of education, or school district, shall not incur any indebtedness or liability in any manner or for any purpose exceeding in any year the income and revenue provided for such that year, without the assent of two-thirds of the voters of the public entity voting at an election to be held for that purpose, except that with respect to any such public entity which is authorized to incur indebtedness for public school purposes, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the purpose of repairing, reconstructing or replacing public school buildings determined, in the manner prescribed by law, to be structurally unsafe for school use, shall be adopted upon the approval of a majority of the voters of the public entity voting on the proposition at such election; nor unless before or at the time of incurring such indebtedness provision shall be made for the collection of an annual tax sufficient to pay the interest on such indebtedness as it falls due, and to provide for a sinking fund for the payment of the principal thereof, on or before maturity, which shall not exceed forty years from the time of contracting the indebtedness.
257257
258258 (b) Notwithstanding subdivision (a), on or after the effective date of the measure adding this subdivision, in the case of any school district, community college district, or county office of education, any proposition for the incurrence of indebtedness in the form of general obligation bonds for the construction, reconstruction, rehabilitation, or replacement of school facilities, including the furnishing and equipping of school facilities, or the acquisition or lease of real property for school facilities, for the purposes described in paragraph (3) or (4) of subdivision (b) of Section 1 of Article XIIIA, shall be adopted upon the approval of 55 percent of the voters of the district or county, school district, community college district, or county office of education, or city, county, or city and county, as appropriate, voting on the proposition at an election. This subdivision shall apply only to a proposition for the incurrence of indebtedness in the form of general obligation bonds for the purposes specified in this subdivision only if the proposition meets all of the accountability requirements of paragraph (3) or (4) of subdivision (b) (b), as appropriate, of Section 1 of Article XIIIA.
259259
260260 (c) When two or more propositions for incurring any indebtedness or liability are submitted at the same election, the votes cast for and against each proposition shall be counted separately, and when two-thirds or a majority or 55 percent of the voters, as the case may be, voting on any one of those propositions, vote in favor thereof, the proposition shall be deemed adopted.