Bill Text: CA ACA10 | 2009-2010 | Regular Session | Amended

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Bill Title: Taxation: Education Finance District: special tax.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2010-04-05 - Read third time, amended, and returned to third reading. (Page 4448.). [ACA10 Detail]

Download: California-2009-ACA10-Amended.html

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BILL NUMBER: ACA 10	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 5, 2010

INTRODUCED BY   Assembly Member Torlakson
   (Principal coauthor: Assembly Member Huffman)

                        FEBRUARY 11, 2009

   A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by amending Section 4
of Article XIII A thereof, by amending Section 2 of Article XIII C
thereof, and by amending Section 3 of Article XIII D thereof,
relating to taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   ACA 10, as amended, Torlakson. Taxation: Education Finance
District: special tax.
   The California Constitution conditions the imposition, extension,
or increase of a special tax by a city, county, or special district
upon the approval of 2/3 of the voters of the city, county, or
special district voting on that tax, 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 instead condition the imposition, extension, or
increase of a special tax by  an education finance district
established pursuant to statute   a school district
 upon the approval of a majority of the voters of the district
voting on that tax, and would also make conforming changes to related
provisions.
   Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated
local program: no.



   Resolved by the Assembly, the Senate concurring, That the
Legislature of the State of California at its 2009-10 Regular Session
commencing on the first day of December 2008, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California, that the Constitution of the State be
amended as follows:
  First--  That Section 4 of Article XIII A thereof is amended to
read:
      SEC. 4.  Except as provided by paragraph (2) of subdivision (d)
of Section 2 of Article XIII C, a city, county, or special district,
by a two-thirds vote of its voters voting on the proposition, may
impose a special tax within that city, county, or special district,
except an ad valorem tax on real property or a transactions tax or
sales tax on the sale of real property within that city, county, or
special district.
  Second  --That Section 2 of Article XIII C thereof is amended to
read:
      SEC. 2.  Notwithstanding any other provision of this
Constitution:
   (a) Any tax imposed by any local government is either a general
tax or a special tax. A special district or agency, including a
school district, has no authority to levy a general tax.
   (b) No local government may impose, extend, or increase any
general tax unless and until that tax is submitted to the electorate
and approved by a majority vote. A general tax is not deemed to have
been increased if it is imposed at a rate not higher than the maximum
rate so approved. The election required by this subdivision shall be
consolidated with a regularly scheduled general election for members
of the governing body of the local government, except in cases of
emergency declared by a unanimous vote of the governing body.
   (c) Any general tax imposed, extended, or increased, without voter
approval, by any local government on or after January 1, 1995, and
prior to the effective date of this article, may continue to be
imposed only if that general tax is approved by a majority vote of
the voters voting in an election on the issue of the imposition,
which election shall be held no later than November 5, 1996, and in
compliance with subdivision (b).
   (d) (1) Except as provided by paragraph (2), a local government
shall not impose, extend, or increase any special tax unless and
until that tax is submitted to the electorate and approved by a
two-thirds vote. A special tax is not deemed to have been increased
if it is imposed at a rate not higher than the maximum rate so
approved. 
   (2) An education finance district established pursuant to statute

    (2)     A school district  may, with
the approval of a majority of the voters voting on the proposition at
an election, impose, extend, or increase a special tax within its
jurisdiction. A special tax imposed pursuant to this paragraph shall
not be deemed to have been increased if it is imposed at a rate not
higher than the maximum rate so approved.
  Third--  That Section 3 of Article XIII D thereof is amended to
read:
      SEC. 3.  (a) An agency shall not assess a tax, assessment, fee,
or charge 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 XIII A.
   (2) Any special tax receiving either a two-thirds vote pursuant to
Section 4 of Article XIII A or, as applicable, a majority vote
pursuant to paragraph (2) of subdivision (d) of Section 2 of Article
XIII C.
   (3) Assessments as provided by this article.
   (4) Fees or charges for property related services as provided by
this article.
   (b) For purposes of this article, fees for the provision of
electrical or gas service are not deemed charges or fees imposed as
an incident of property ownership.