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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Introduced.html

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BILL NUMBER: ACA 10	INTRODUCED
	BILL TEXT


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 introduced, 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 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.   Cities, Counties and special districts,
  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 
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.
  Second  --That Section 2 of Article XIII C 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
local government  shall be deemed to be   is
 either  a  general  taxes   tax
 or  a  special  taxes   tax 
.  Special purpose districts   A special
district  or  agencies  agency  ,
including  a  school  districts, shall have
  district, has  no  power  
authority  to levy  a  general  taxes 
 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  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 5, 1996,  and in
compliance with subdivision (b).
   (d)  No   (1)     Except as
provided by paragraph (2), a  local government  may
  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  shall
  is  not  be  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
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.   Property Taxes, Assessments, Fees and Charges
Limited. (a)     No  
(a)     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 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  shall   are  not
 be  deemed charges or fees imposed as an incident
of property ownership.