Bill Text: GA HR27 | 2009-2010 | Regular Session | Introduced
Bill Title: State and local taxes, fees, and property liens; abolish and prohibit; change provisions - CA
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2009-01-15 - House Second Readers [HR27 Detail]
Download: Georgia-2009-HR27-Introduced.html
09 LC 18
7788
House
Resolution 27
By:
Representatives Franklin of the
43rd,
Loudermilk of the
14th,
and Chambers of the
81st
A
RESOLUTION
Proposing
an amendment to the Constitution so as to abolish and prohibit all state and
local taxes, fees, and liens on property; to provide for procedures, conditions,
and limitations; to provide for local sales and use tax proceeds; to provide for
applicability of prior tax provisions; to change certain provisions regarding
local taxation for education; to change certain provisions regarding special
districts; to change certain provisions regarding tax allocation bonds; to
eliminate community redevelopment tax incentive programs; to change certain
provisions regarding insurance premium taxes; to change certain provisions
regarding tax allocation with respect to certain regional facilities; to change
certain provisions regarding limitations on local debt; to change certain
provisions regarding taxation power of counties and municipal governments; to
change certain provisions regarding community improvement districts; to provide
for the submission of this amendment for ratification or rejection; and for
other purposes.
BE
IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
I, Section I of the Constitution is amended by revising Paragraph I as
follows:
"Paragraph
I.
Life,
liberty, and property.
(a)
No person shall be deprived of life, liberty, or property except by due process
of law.
(b)
Property ownership is an inalienable right and any and all taxation, fee, or
lien imposition on property is expressly prohibited. With respect to property,
a person shall only be deprived of property through eminent domain pursuant to
Article I, Section III, Paragraph
I."
SECTION
2.
Article
III, Section VI of the Constitution is amended by revising Paragraph II as
follows:
"Paragraph
II.
Specific
powers. (a) Without limitation of the
powers granted under Paragraph I, the General Assembly shall have the power to
provide by law for:
(1)
Restrictions upon land use in order to protect and preserve the natural
resources, environment, and vital areas of this state.
(2)
A militia and for the trial by courts-martial and nonjudicial punishment of its
members, the discipline of whom, when not in federal service, shall be in
accordance with law and the directives of the Governor acting as commander in
chief.
(3)
The participation by the state and political subdivisions and instrumentalities
of the state in federal programs and the compliance with laws relating thereto,
including but not limited to the powers, which may be exercised to the extent
and in the manner necessary to effect such participation and compliance, to tax
to the extent
specifically authorized under this
Constitution, to expend public money, to
condemn property, and to zone property.
(4)
The continuity of state and local governments in periods of emergency resulting
from disasters caused by enemy attack including but not limited to the
suspension of all constitutional legislative rules during such
emergency.
(5)
The participation by the state with any county, municipality, nonprofit
organization, or any combination thereof in the operation of any of the
facilities operated by such agencies for the purpose of encouraging and
promoting tourism in this state.
(6)
The control and regulation of outdoor advertising devices adjacent to federal
aid interstate and primary highways and for the acquisition of property or
interest therein for such purposes and may exercise the powers of taxation and
provide for the expenditure of public funds in connection
therewith.
(b)
The General Assembly shall have the power to implement the provisions of Article
I, Section III, Paragraph I(2.); Article IV, Section VIII, Paragraph II; Article
IV, Section VIII, Paragraph III; and Article X, Section II, Paragraph XII of the
Constitution of 1976 in force and effect on June 30, 1983; and all laws
heretofore adopted thereunder and valid at the time of their enactment shall
continue in force and effect until modified or repealed.
(c)
The distribution of tractors, farm equipment, heavy equipment, new motor
vehicles, and parts therefor in the State of Georgia vitally affects the general
economy of the state and the public interest and public welfare. Notwithstanding
the provisions of Article I, Section I, Paragraphs I, II, and III or Article
III, Section VI, Paragraph V(c) of this Constitution, the General Assembly in
the exercise of its police power shall be authorized to regulate tractor, farm
equipment, heavy equipment, and new motor vehicle manufacturers, distributors,
dealers, and their representatives doing business in Georgia, including
agreements among such parties, in order to prevent frauds, unfair business
practices, unfair methods of competition, impositions, and other abuses upon its
citizens. Any law enacted by the General Assembly shall not impair the
obligation of an existing contract but may apply with respect to the renewal of
such a contract after the effective date of such law."
SECTION
3.
Article
VII of the Constitution is amended by revising Sections I, II, and IIA as
follows:
"SECTION
I.
POWER OF TAXATION
POWER OF TAXATION
Paragraph
I.
Taxation;
limitations on grants of tax powers. The
state may not suspend or irrevocably give, grant, limit, or restrain the right
of taxation and all laws, grants, contracts, and other acts to effect any of
these purposes are null and void. Except as otherwise provided in this
Constitution, the right of taxation shall always be under the complete control
of the state.
Paragraph
II.
Taxing
power limited. (a)
The annual
levy of state ad valorem taxes on tangible property for all purposes, except for
defending the state in an emergency, shall not exceed one-fourth mill on each
dollar of the assessed value of the
property.
On and after
January 1, 2011, all state, county, municipal, school district, special
district, or any other ad valorem taxes and fees on real or personal property
for any purpose other than to pay interest on and retire outstanding general
obligation indebtedness are abolished and repealed. Ad valorem taxes and fees
may continue to be levied and collected within a taxing jurisdiction solely for
the purpose of paying interest on and retiring general obligation indebtedness
incurred prior to January 1, 2011. Such taxes and fees shall be levied and
collected in the same manner and subject to the same exemptions as such taxes
were authorized to be levied and collected under the provisions of this
Constitution as they existed immediately prior to January 1, 2011. Upon
retirement of such debt in a taxing jurisdiction, no further ad valorem property
taxes and fees shall be levied and collected.
(b)
So long as
the method of taxation in effect on December 31, 1980, for the taxation of
shares of stock of banking corporations and other monied capital coming into
competition with such banking corporations continues in effect, such shares and
other monied capital may be taxed at an annual rate not exceeding five mills on
each dollar of the assessed value of the
property.
Each county,
municipality, and county or independent school district shall be authorized to
impose, levy, collect, and administer a sales and use tax within the limits of
such local taxing jurisdiction at such rate as may be determined from time to
time by the governing authority or governing body thereof. The rate and
applicable procedures shall be established initially, or altered subsequently,
by ordinance or resolution in January of a fiscal year and approved by a 60
percent majority of the qualified electors residing within the limits of the
local taxing jurisdiction voting in a referendum thereon on April 15 of that
fiscal year. If approved in such referendum, such tax shall become effective on
July 1. Each local taxing jurisdiction shall be authorized to expend its local
sales and use tax proceeds as authorized under Article IX, Section IV, Paragraph
II.
Paragraph
III.
Uniformity;
classification of property; assessment of agricultural land;
utilities.
(a) All
taxes shall be levied and collected under general laws and for public purposes
only. Except as otherwise provided in subparagraphs (b), (c), (d), (e), and (f)
of this Paragraph, all taxation shall be uniform upon the same class of subjects
within the territorial limits of the authority levying the tax.
(b)(1)
Except as otherwise provided in this subparagraph (b), classes of subjects for
taxation of property shall consist of tangible property and one or more classes
of intangible personal property including money; provided, however, that any
taxation of intangible personal property may be repealed by general law without
approval in a referendum effective for all taxable years beginning on or after
January 1, 1996.
(2)
Subject to the conditions and limitations specified by law, each of the
following types of property may be classified as a separate class of property
for ad valorem property tax purposes and different rates, methods, and
assessment dates may be provided for such properties:
(A)
Trailers.
(B)
Mobile homes other than those mobile homes which qualify the owner of the home
for a homestead exemption from ad valorem taxation.
(C)
Heavy-duty equipment motor vehicles owned by nonresidents and operated in this
state.
(3)
Motor vehicles may be classified as a separate class of property for ad valorem
property tax purposes, and such class may be divided into separate subclasses
for ad valorem purposes. The General Assembly may provide by general law for
the ad valorem taxation of motor vehicles including, but not limited to,
providing for different rates, methods, assessment dates, and taxpayer liability
for such class and for each of its subclasses and need not provide for
uniformity of taxation with other classes of property or between or within its
subclasses. The General Assembly may also determine what portion of any ad
valorem tax on motor vehicles shall be retained by the state. As used in this
subparagraph, the term 'motor vehicles' means all vehicles which are
self-propelled.
(c)
Tangible real property, but no more than 2,000 acres of any single property
owner, which is devoted to bona fide agricultural purposes shall be assessed for
ad valorem taxation purposes at 75 percent of the value which other tangible
real property is assessed. No property shall be entitled to receive the
preferential assessment provided for in this subparagraph if the property which
would otherwise receive such assessment would result in any person who has a
beneficial interest in such property, including any interest in the nature of
stock ownership, receiving the benefit of such preferential assessment as to
more than 2,000 acres. No property shall be entitled to receive the
preferential assessment provided for in this subparagraph unless the conditions
set out below are met:
(1)
The property must be owned by:
(A)(i)
One or more natural or naturalized citizens;
(ii)
An estate of which the devisee or heirs are one or more natural or naturalized
citizens; or
(iii)
A trust of which the beneficiaries are one or more natural or naturalized
citizens; or
(B)
A family-owned farm corporation, the controlling interest of which is owned by
individuals related to each other within the fourth degree of civil reckoning,
or which is owned by an estate of which the devisee or heirs are one or more
natural or naturalized citizens, or which is owned by a trust of which the
beneficiaries are one or more natural or naturalized citizens, and such
corporation derived 80 percent or more of its gross income from bona fide
agricultural pursuits within this state within the year immediately preceding
the year in which eligibility is sought.
(2)
The General Assembly shall provide by law:
(A)
For a definition of the term 'bona fide agricultural purposes,' but such term
shall include timber production;
(B)
For additional minimum conditions of eligibility which such properties must meet
in order to qualify for the preferential assessment provided for herein,
including, but not limited to, the requirement that the owner be required to
enter into a covenant with the appropriate taxing authorities to maintain the
use of the properties in bona fide agricultural purposes for a period of not
less than ten years and for appropriate penalties for the breach of any such
covenant.
(3)
In addition to the specific conditions set forth in this subparagraph (c), the
General Assembly may place further restrictions upon, but may not relax, the
conditions of eligibility for the preferential assessment provided for
herein.
(d)(1)
The General Assembly shall be authorized by general law to establish as a
separate class of property for ad valorem tax purposes any tangible real
property which is listed in the National Register of Historic Places or in a
state historic register authorized by general law. For such purposes, the
General Assembly is authorized by general law to establish a program by which
certain properties within such class may be assessed for taxes at different
rates or valuations in order to encourage the preservation of such historic
properties and to assist in the revitalization of historic areas.
(2)
The General Assembly shall be authorized by general law to establish as a
separate class of property for ad valorem tax purposes any tangible real
property on which there have been releases of hazardous waste, constituents, or
substances into the environment. For such purposes, the General Assembly is
authorized by general law to establish a program by which certain properties
within such class may be assessed for taxes at different rates or valuations in
order to encourage the cleanup, reuse, and redevelopment of such properties and
to assist in the revitalization thereof by encouraging remedial
action.
(e)
The General Assembly shall provide by general law:
(1)
For the definition and methods of assessment and taxation, such methods to
include a formula based on current use, annual productivity, and real property
sales data, of: 'bona fide conservation use property' to include bona fide
agricultural and timber land not to exceed 2,000 acres of a single owner; and
'bona fide residential transitional property,' to include private single-family
residential owner occupied property located in transitional developing areas not
to exceed five acres of any single owner. Such methods of assessment and
taxation shall be subject to the following conditions:
(A)
A property owner desiring the benefit of such methods of assessment and taxation
shall be required to enter into a covenant to continue the property in bona fide
conservation use or bona fide residential transitional use; and
(B)
A breach of such covenant within ten years shall result in a recapture of the
tax savings resulting from such methods of assessment and taxation and may
result in other appropriate penalties;
(2)
That standing timber shall be assessed only once, and such assessment shall be
made following its harvest or sale and on the basis of its fair market value at
the time of harvest or sale. Said assessment shall be two and one-half times
the assessed percentage of value fixed by law for other real property taxed
under the uniformity provisions of subparagraph (a) of this Paragraph but in no
event greater than its fair market value; and for a method of temporary
supplementation of the property tax digest of any county if the implementation
of this method of taxing timber reduces the tax digest by more than 20 percent,
such supplemental assessed value to be assigned to the properties otherwise
benefiting from such method of taxing timber.
(f)(1)
The General Assembly shall provide by general law for the definition and methods
of assessment and taxation, such methods to include a formula based on current
use, annual productivity, and real property sales data, of 'forest land
conservation use property' to include only forest land each tract of which
exceeds 200 acres of a qualified owner. Such methods of assessment and taxation
shall be subject to the following conditions:
(A)
A qualified owner shall consist of any individual or individuals or any entity
registered to do business in this state;
(B)
A qualified owner desiring the benefit of such methods of assessment and
taxation shall be required to enter into a covenant to continue the property in
forest land use;
(C)
All contiguous forest land conservation use property of an owner within a county
for which forest land conservation use assessment is sought under this
subparagraph shall be in a single covenant;
(D)
A breach of such covenant within 15 years shall result in a recapture of the tax
savings resulting from such methods of assessment and taxation and may result in
other appropriate penalties; and
(E)
The General Assembly may provide by general law for a limited exception to the
200 acre requirement in the case of a transfer of ownership of all or a part of
the forest land conservation use property during a covenant period to another
owner qualified to enter into an original forest land conservation use covenant
if the original covenant is continued by both such acquiring owner and the
transferor for the remainder of the term, in which event no breach of the
covenant shall be deemed to have occurred even if the total size of a tract from
which the transfer was made is reduced below 200 acres.
(2)
No portion of an otherwise eligible tract of forest land conservation use
property shall be entitled to receive simultaneously special assessment and
taxation under this subparagraph and either subparagraph (c) or (e) of this
Paragraph.
(3)(A)
The General Assembly shall appropriate an amount for assistance grants to
counties, municipalities, and county and independent school districts to offset
revenue loss attributable to the implementation of this subparagraph. Such
grants shall be made in such manner and shall be subject to such procedures as
may be specified by general law.
(B)
If the forest land conservation use property is located in a county,
municipality, or county or independent school district where forest land
conservation use value causes an ad valorem tax revenue reduction of 3 percent
or less due to the implementation of this subparagraph, in each taxable year in
which such reduction occurs, the assistance grants to the county, each
municipality located therein, and the county or independent school districts
located therein shall be in an amount equal to 50 percent of the amount of such
reduction.
(C)
If the forest land conservation use property is located in a county,
municipality, or county or independent school district where forest land
conservation use value causes an ad valorem tax revenue reduction of more than 3
percent due to the implementation of this subparagraph, in each taxable year in
which such reduction occurs, the assistance grants to the county, each
municipality located therein, and the county or independent school districts
located therein shall be as follows:
(i)
For the first 3 percent of such reduction amount, in an amount equal to 50
percent of the amount of such reduction; and
(ii)
For the remainder of such reduction amount, in an amount equal to 100 percent of
the amount of such remaining reduction amount.
(4)
Such revenue reduction shall be calculated by utilizing forest land fair market
value. For purposes of this subparagraph, forest land fair market value means
the 2008 fair market value of the forest land. Such 2008 valuation may increase
from one taxable year to the next by a rate equal to the percentage change in
the price index for gross output of state and local government from the prior
year to the current year as defined by the National Income and Product Accounts
and determined by the United States Bureau of Economic Analysis and indicated by
the Price Index for Government Consumption Expenditures and General Government
Gross Output (Table 3.10.4). Such revenue reduction shall be determined by
subtracting the aggregate forest land conservation use value of qualified
properties from the aggregate forest land fair market value of qualified
properties for the applicable tax year and the resulting amount shall be
multiplied by the millage rate of the county, municipality, or county or
independent school district.
(5)
For purposes of this subparagraph, the forest land conservation use value shall
not include the value of the standing timber located on forest land conservation
use property.
(g)
The General Assembly may provide for a different method and time of returns,
assessments, payment, and collection of ad valorem taxes of public utilities,
but not on a greater assessed percentage of value or at a higher rate of
taxation than other properties, except that property provided for in
subparagraph (c), (d), (e), or (f) of this
Paragraph.
SECTION
II.
EXEMPTIONS FROM AD VALOREM TAXATION
EXEMPTIONS FROM AD VALOREM TAXATION
Paragraph
I.
Unauthorized
tax exemptions
void.
Except as authorized in or pursuant to this Constitution, all laws exempting
property from ad valorem taxation are void.
Paragraph
II.
Exemptions
from taxation of
property.
(a) (1) Except as otherwise provided in this Constitution, no property shall be
exempted from ad valorem taxation unless the exemption is approved by two-thirds
of the members elected to each branch of the General Assembly in a roll-call
vote and by a majority of the qualified electors of the state voting in a
referendum thereon.
(2)
Homestead exemptions from ad valorem taxation levied by local taxing
jurisdictions may be granted by local law conditioned upon approval by a
majority of the qualified electors residing within the limits of the local
taxing jurisdiction voting in a referendum thereon.
(3)
Laws subject to the requirement of a referendum as provided in this subparagraph
(a) may originate in either the Senate or the House of
Representatives.
(4)
The requirements of this subparagraph (a) shall not apply with respect to a law
which codifies or recodifies an exemption previously authorized in the
Constitution of 1976 or an exemption authorized pursuant to this
Constitution.
(b)
The grant of any exemption from ad valorem taxation shall be subject to the
conditions, limitations, and administrative procedures specified by
law.
Paragraph
III.
Exemptions
which may be authorized
locally.
(a)(1) The governing authority of any county or municipality, subject to the
approval of a majority of the qualified electors of such political subdivision
voting in a referendum thereon, may exempt from ad valorem taxation, including
all such taxation levied for educational purposes and for state purposes,
inventories of goods in the process of manufacture or production, and
inventories of finished goods.
(2)
Exemptions granted pursuant to this subparagraph (a) may only be revoked by a
referendum election called and conducted as provided by law. The call for such
referendum shall not be issued within five years from the date such exemptions
were first granted and, if the results of the election are in favor of the
revocation of such exemptions, then such revocation shall be effective only at
the end of a five-year period from the date of such referendum.
(3)
The implementation, administration, and revocation of the exemptions authorized
in this subparagraph (a) shall be provided for by law. Until otherwise provided
by law, the grant of the exemption shall be subject to the same conditions,
limitations, definitions, and procedures provided for the grant of such
exemption in the Constitution of 1976 on June 30, 1983.
(b)
Repealed.
Paragraph
IV.
Current
property tax exemptions
preserved.
Those types of exemptions from ad valorem taxation provided for by law on June
30, 1983, are hereby continued in effect as statutory law until otherwise
provided for by law. Any law which reduces or repeals any homestead exemption in
existence on June 30, 1983, or created thereafter must be approved by two-thirds
of the members elected to each branch of the General Assembly in a roll-call
vote and by a majority of the qualified electors of the state or the affected
local taxing jurisdiction voting in a referendum thereon. Any law which reduces
or repeals exemptions granted to religious or burial grounds or institutions of
purely public charity must be approved by two-thirds of the members elected to
each branch of the General Assembly.
Paragraph
V.
Disabled
veteran's homestead
exemption.
Except as otherwise provided in this paragraph, the amount of the homestead
exemption granted to disabled veterans shall be the greater of $32,500.00 or the
maximum amount which may be granted to a disabled veteran under Section 802 of
Title 38 of the United States Code as hereafter amended. Such exemption shall be
granted to: those persons eligible for such exemption on June 30, 1983; to
disabled American veterans of any war or armed conflict who are disabled due to
loss or loss of use of one lower extremity together with the loss or loss of use
of one upper extremity which so affects the functions of balance or propulsion
as to preclude locomotion without the aid of braces, crutches, canes, or a
wheelchair; and to disabled veterans hereafter becoming eligible for assistance
in acquiring housing under Section 801 of the United States Code as hereafter
amended. The General Assembly may by general law provide for a different amount
or a different method of determining the amount of or eligibility for the
homestead exemption granted to disabled veterans. Any such law shall be enacted
by a simple majority of the votes of all the members to which each house is
entitled and may become effective without referendum. Such law may provide that
the amount of or eligibility for the exemption shall be determined by reference
to laws enacted by the United States Congress.
SECTION
II.
PRIOR AD VALOREM TAX PROVISIONS
PRIOR AD VALOREM TAX PROVISIONS
Paragraph
I.
Applicability.
State and
local ad valorem tax, penalty, and interest liabilities and refund eligibility
for tax years on periods prior to January 1, 2011, shall be governed by the
provisions of this Constitution and general laws as they existed immediately
prior to January 1, 2011.
Paragraph
II.
Exemptions
from taxation of
property. All
state and local exemptions from ad valorem taxation of real or personal
property, except for the homeowner's incentive adjustment, are continued in
effect in a tax jurisdiction until such time as ad valorem taxes cease to be
levied and collected for all purposes in such tax jurisdiction, at which time
such exemptions are repealed within such tax jurisdiction.
SECTION
IIA.
HOMEOWNER'S INCENTIVE ADJUSTMENT
HOMEOWNER'S INCENTIVE ADJUSTMENT
Paragraph
I.
State
grants; adjustment
amount. For
each taxable year, a homeowner's incentive adjustment may be applied to the
return of each taxpayer claiming such state-wide homestead exemption as may be
specified by general law. The amount of such adjustment may provide a taxpayer
with a benefit equivalent to a homestead exemption of up to $18,000.00 of the
assessed value of a taxpayer's homestead or the taxpayer's ad valorem property
tax liability on the homestead, whichever is lower. The General Assembly may
appropriate such amount each year for grants to local governments and school
districts as homeowner tax relief grants. The adjustments and grants authorized
by this Paragraph shall be made in such manner and shall be subject to the
procedures and conditions as may be specified by general law heretofore or
hereafter enacted."
SECTION
4.
Article
VIII of the Constitution is amended by revising Section VI as
follows:
"SECTION
VI.
LOCAL TAXATION FOR EDUCATION
LOCAL TAXATION FOR EDUCATION
Paragraph
I.
Local
taxation for
education.
(a) The board of education of each school system shall annually certify to its
fiscal authority or authorities a school tax not greater than 20 mills per
dollar for the support and maintenance of education. Said fiscal authority or
authorities shall annually levy said tax upon the assessed value of all taxable
property within the territory served by said school system, provided that the
levy made by an area board of education, which levy shall not be greater than 20
mills per dollar, shall be in such amount and within such limits as may be
prescribed by local law applicable thereto.
(b)
School tax funds shall be expended only for the support and maintenance of
public schools, public vocational-technical schools, public education, and
activities necessary or incidental thereto, including school lunch
purposes.
(c)
The 20 mill limitation provided for in subparagraph (a) of this Paragraph shall
not apply to those school systems which are authorized on June 30, 1983, to levy
a school tax in excess thereof.
(d)
The method of certification and levy of the school tax provided for in
subparagraph (a) of this Paragraph shall not apply to those systems that are
authorized on June 30, 1983, to utilize a different method of certification and
levy of such tax; but the General Assembly may by law require that such systems
be brought into conformity with the method of certification and levy herein
provided.
Paragraph
II.
Increasing
or removing tax
rate. The
mill limitation in effect on June 30, 1983, for any school system may be
increased or removed by action of the respective boards of education, but only
after such action has been approved by a majority of the qualified voters voting
thereon in the particular school system to be affected in the manner provided by
law.
Paragraph
III.
School
tax collection
reimbursement.
The General Assembly may by general law require local boards of education to
reimburse the appropriate governing authority for the collection of school
taxes, provided that any rate established may be reduced by local
act.
Paragraph
IV
Paragraph
I.
Sales
tax for educational purposes. (a) The
board of education of each school district in a county in which no independent
school district is located may by resolution and the board of education of each
county school district and the board of education of each independent school
district located within such county may by concurrent resolutions impose, levy,
and collect a sales and use tax for educational purposes of such school
districts conditioned upon approval by a
60
percent majority of the qualified voters
residing within the limits of the local taxing jurisdiction voting in a
referendum thereon. This tax shall be at the rate of 1 percent and shall be
imposed for a period of time not to exceed five years, but in all other
respects, except as otherwise provided in this Paragraph, shall correspond to
and be levied in the same manner as the tax provided for by Article 3 of Chapter
8 of Title 48 of the Official Code of Georgia Annotated, relating to the special
county 1 percent sales and use tax, as now or hereafter amended. Proceedings
for the reimposition of such tax shall be in the same manner as proceedings for
the initial imposition of the tax, but the newly authorized tax shall not be
imposed until the expiration of the tax then in effect.
(b)
The purpose or purposes for which the proceeds of the tax are to be used and may
be expended include:
(1)
Capital outlay projects for educational purposes;
(2)
The retirement of previously incurred general obligation debt with respect only
to capital outlay projects of the school system; provided, however, that the tax
authorized under this Paragraph shall only be expended for the purpose
authorized under this subparagraph (b)(2) if all ad valorem property taxes
levied or scheduled to be levied prior to the maturity of any such then
outstanding general obligation debt to be retired by the proceeds of the tax
imposed under this Paragraph shall be reduced by a total amount equal to the
total amount of proceeds of the tax imposed under this Paragraph to be applied
to retire such bonded indebtedness. In the event of failure to comply with the
requirements of this subparagraph (b)(2), as certified by the Department of
Revenue, no further funds shall be expended under this subparagraph (b)(2) by
such county or independent board of education and all such funds shall be
maintained in a separate, restricted account and held solely for the expenditure
for future capital outlay projects for educational purposes; or
(3)
A combination of the foregoing.
(c)
The resolution calling for the imposition of the tax and the ballot question
shall each describe:
(1)
The specific capital outlay projects to be funded, or the specific debt to be
retired, or both, if applicable;
(2)
The maximum cost of such project or projects and, if applicable, the maximum
amount of debt to be retired, which cost and amount of debt shall also be the
maximum amount of net proceeds to be raised by the tax; and
(3)
The maximum period of time, to be stated in calendar years or calendar quarters
and not to exceed five years.
(d)
Nothing in this Paragraph shall prohibit a county and those municipalities
located in such county from imposing as additional taxes local sales and use
taxes authorized by general law.
(e)
The tax imposed pursuant to this Paragraph shall not be subject to and shall not
count with respect to any general law limitation regarding the maximum amount of
local sales and use taxes which may be levied in any jurisdiction in this
state.
(f)
The tax imposed pursuant to this Paragraph shall not be subject to any sales and
use tax exemption with respect to the sale or use of food and beverages which is
imposed by law.
(g)(f)
The net proceeds of the tax shall be distributed between the county school
district and the independent school districts, or portion thereof, located in
such county according to the ratio the student enrollment in each school
district, or portion thereof, bears to the total student enrollment of all
school districts in the county or upon such other formula for distribution as
may be authorized by local law. For purposes of this subparagraph, student
enrollment shall be based on the latest FTE count prior to the referendum on
imposing the tax.
(h)(g)
Excess proceeds of the tax which remain following expenditure of proceeds for
authorized projects or purposes for education shall be used solely for the
purpose of reducing any indebtedness of the school system. In the event there is
no indebtedness, such excess proceeds shall be used by such school system for
the purpose of reducing its millage rate in an amount equivalent to the amount
of such excess proceeds.
(i)(h)
The tax authorized by this Paragraph may be imposed, levied, and collected as
provided in this Paragraph without further action by the General Assembly, but
the General Assembly shall be authorized by general law to further define and
implement its provisions including, but not limited to, the authority to specify
the percentage of net proceeds to be allocated among the projects and purposes
for which the tax was levied.
(j)(i)(1)
Notwithstanding any provision of any constitutional amendment continued in force
and effect pursuant to Article XI, Section I, Paragraph IV(a) and except as
otherwise provided in subparagraph
(j)(i)(2)
of this Paragraph, any political subdivision whose ad valorem taxing powers are
restricted pursuant to such a constitutional amendment may receive the proceeds
of the tax authorized under this Paragraph or of any local sales and use tax
authorized by general law, or any combination of such taxes, without any
corresponding limitation of its ad valorem taxing powers which would otherwise
be required under such constitutional amendment.
(2)
The restriction on and limitation of ad valorem taxing powers described in
subparagraph
(j)(i)(1)
of this Paragraph shall remain applicable with respect to proceeds received from
the levy of a local sales and use tax specifically authorized by a
constitutional amendment in force and effect pursuant to Article XI, Section I,
Paragraph IV(a), as opposed to a local sales and use tax authorized by this
Paragraph or by general law."
SECTION
5.
Article
IX, Section II of the Constitution is amended by revising Paragraph VI as
follows:
"Paragraph
VI.
Special
districts.
(a)
Special
As
hereinafter provided in this Paragraph,
special districts may be created for the
provision of local government services within such districts; and fees,
assessments, and taxes may be levied and collected within such districts to pay,
wholly or partially, the cost of providing such services therein and to
construct and maintain facilities therefor. Such special districts may be
created and fees, assessments, or taxes may be levied and collected therein by
any one or more of the following methods:
(a)(1)
By general law which directly creates the
districts.;
(b)(2)
By general law which requires the creation of districts under conditions
specified by such general
law.;
and
(c)(3)
By municipal or county ordinance or resolution, except that no such ordinance or
resolution may supersede a law enacted by the General Assembly pursuant to
subparagraphs
(a)(1)
or
(b)(2)
of this Paragraph.
(b)
For purposes of this Paragraph, ad valorem taxes for special district purposes
shall be authorized only for the repayment of outstanding bond indebtedness
incurred prior to January 1,
2011."
SECTION
6.
Article
IX, Section II of the Constitution is amended by revising Paragraph VII as
follows:
"Paragraph
VII.
Community
redevelopment. (a) Each condemnation of
privately held property for redevelopment purposes must be approved by vote of
the elected governing authority of the city within which the property is
located, if any, or otherwise by the governing authority of the county within
which the property is located. The power of eminent domain shall not be used for
redevelopment purposes by any entity, except for public use, as defined by
general law.
(a.1)
The General Assembly may authorize any county, municipality, or housing
authority to undertake and carry out community redevelopment.
(b)
The General Assembly is also authorized to grant to counties or municipalities
for redevelopment purposes and in connection with redevelopment programs, as
such purposes and programs are defined by general law, the power to issue tax
allocation bonds, as defined by such law, and the power to incur other
obligations, without either such bonds or obligations constituting debt within
the meaning of Section V of this article, and the power to enter into contracts
for any period not exceeding 30 years with private persons, firms, corporations,
and business entities. Such general law may authorize the use of county,
municipal, and school tax funds, or any combination thereof, to fund such
redevelopment purposes and programs, including the payment of debt service on
tax allocation bonds, notwithstanding Section VI of Article VIII or any other
provision of this Constitution and regardless of whether any county,
municipality, or local board of education approved the use of such tax funds for
such purposes and programs before January 1, 2009. No county, municipal, or
school tax funds may be used for such purposes and programs without the approval
by resolution of the applicable governing body of the county, municipality, or
local board of education. No school tax funds may be used for such purposes and
programs except as authorized by general law after January 1, 2009; provided,
however, that any school tax funds pledged for the repayment of tax allocation
bonds which have been judicially validated pursuant to general law shall
continue to be used for such purposes and programs. Notwithstanding the grant
of these powers pursuant to general law, no county or municipality may exercise
these powers unless so authorized by local law and unless such powers are
exercised in conformity with those terms and conditions for such exercise as
established by that local law. The provisions of any such local law shall
conform to those requirements established by general law regarding such powers.
No such local law, or any amendment thereto, shall become effective unless
approved in a referendum by a
60
percent majority of the qualified voters
voting thereon in the county or municipality directly affected by that local
law. Any ad
valorem taxes levied and collected for tax allocation district purposes shall be
authorized only for the repayment of outstanding bond indebtedness incurred
prior to January 1, 2011.
(c)
The General Assembly is authorized to provide by general law for the creation of
enterprise zones by counties or municipalities, or both. Such law may provide
for exemptions, credits, or reductions of any tax or taxes levied within such
zones by the state, a county, a municipality, or any combination thereof. Such
exemptions shall be available only to such persons, firms, or corporations which
create job opportunities within the enterprise zone for unemployed, low, and
moderate income persons in accordance with the standards set forth in such
general law. Such general law shall further define enterprise zones so as to
limit such tax exemptions, credits, or reductions to persons and geographic
areas which are determined to be underdeveloped as evidenced by the unemployment
rate and the average personal income in the area when compared to the remainder
of the state. The General Assembly may by general law further define areas
qualified for creation of enterprise zones and may provide for all matters
relative to the creation, approval, and termination of such zones.
(d)
The existence in a community of real property which is maintained in a blighted
condition increases the burdens of state and local government by increasing the
need for governmental services, including but not limited to social services,
public safety services, and code enforcement services. Rehabilitation of
blighted property decreases the need for such governmental services. In
recognition of such service needs and in order to encourage community
redevelopment, the counties and municipalities of this state are authorized to
establish community redevelopment tax incentive programs as authorized in this
subparagraph. A community redevelopment tax incentive program shall be
established by ordinance of the county or municipality. Any such program and
ordinance shall include the following elements:
(1)
The ordinance shall specify ascertainable standards which shall be applied in
determining whether property is maintained in a blighted condition. The
ordinance shall provide that property shall not be subject to official
identification as maintained in a blighted condition and shall not be subject to
increased taxation if the property is a dwelling house which is being used as
the primary residence of one or more persons; and
(2)
The ordinance shall establish a procedure for the official identification of
real property in the county or municipality which is maintained in a blighted
condition. Such procedure shall include notice to the property owner and the
opportunity for a hearing with respect to such determination.
(3)
The ordinance shall specify an increased rate of ad valorem taxation to be
applied to property which has been officially identified as maintained in a
blighted condition. Such increase in the rate of taxation shall be accomplished
through application of a factor to the millage rate applied to the property, so
that such property shall be taxed at a higher millage rate than the millage rate
generally applied in the county or municipality, or otherwise as may be provided
by general law.
(4)
The ordinance may, but shall not be required to, segregate revenues arising from
any increased rate of ad valorem taxation and provide for use of such revenues
only for community redevelopment purposes;
(5)
The ordinance shall specify ascertainable standards for rehabilitation through
remedial actions or redevelopment with which the owner of property may comply in
order to have the property removed from identification as maintained in a
blighted condition. As used herein, the term 'blighted condition' shall include,
at a minimum, property that constitutes endangerment to public health or
safety;
(6)
The ordinance shall specify a decreased rate of ad valorem taxation to be
applied for a specified period of time after the county or municipality has
accepted a plan submitted by the owner for remedial action or redevelopment of
the blighted property and the owner is in compliance with the terms of the plan.
Such decrease in the rate of taxation shall be accomplished through application
of a factor to the millage rate applied to the property, so that such property
shall be taxed at a lower millage rate than the millage rate generally applied
in the county or municipality, or otherwise as may be provided by general
law.
(7)
The ordinance may contain such other matters as are consistent with the intent
and provisions of this subparagraph and general law.
Variations
in rate of taxation as authorized under this subparagraph shall be a permissible
variation in the uniformity of taxation otherwise required. The increase or
decrease in rate of taxation accomplished through a change in the otherwise
applicable millage rate shall affect only the general millage rate for county or
municipal maintenance and operations. A county and one or more municipalities in
the county may, but shall not be required to, establish a joint community
redevelopment tax incentive program through the adoption of concurrent
ordinances. No Act of the General Assembly shall be required for counties and
municipalities to establish community redevelopment tax incentive programs.
However, the General Assembly may by general law regulate, restrict, or limit
the powers granted to counties and municipalities under this
subparagraph."
SECTION
7.
Article
IX of the Constitution is amended by revising Section IV as
follows:
"SECTION
IV.
TAXATION POWER OF COUNTY
AND MUNICIPAL GOVERNMENTS
TAXATION POWER OF COUNTY
AND MUNICIPAL GOVERNMENTS
Paragraph
I.
Power
of taxation. (a)
Except as
otherwise provided in this Paragraph, the
The
governing authority of any county, municipality, or combination thereof
may
shall
not exercise the power of taxation
except
as authorized
specifically
by this Constitution or by general law.
(b)
In the absence of a general law:
(1)
County governing authorities may be authorized by local law to levy and collect
business and occupational license taxes and license fees only in the
unincorporated areas of the counties. The General Assembly may provide that the
revenues raised by such tax or fee be spent for the provision of services only
in the unincorporated areas of the county.
(2)
Municipal governing authorities may be authorized by local law to levy and
collect taxes and fees in the corporate limits of the
municipalities.
(c)
The General Assembly may provide by law for the taxation of insurance companies
on the basis of gross direct premiums received from insurance policies within
the unincorporated areas of counties. The tax authorized herein may be imposed
by the state or by counties or by the state for county purposes as may be
provided by law.
The General
Assembly may further provide by law for the reduction, only upon taxable
property within the unincorporated areas of counties, of the ad valorem tax
millage rate for county or county school district purposes or for the reduction
of such ad valorem tax millage rate for both such purposes in connection with
imposing or authorizing the imposition of the tax authorized herein or in
connection with providing for the distribution of the proceeds derived from the
tax authorized herein.
Paragraph
II.
Power
of expenditure. The governing authority of
any county, municipality, or combination thereof may expend public funds to
perform any public service or public function as authorized by this Constitution
or by law or to perform any other service or function as authorized by this
Constitution or by general law.
Paragraph
III.
Purposes
of taxation; allocation of taxes. No levy
need state the particular purposes for which the same was made nor shall any
taxes collected be allocated for any particular purpose, unless otherwise
provided by this Constitution or by law.
Paragraph
IV.
Tax
allocation; regional facilities. As used
in this Paragraph, the term 'regional facilities' means industrial parks,
business parks, conference centers, convention centers, airports, athletic
facilities, recreation facilities, jails or correctional facilities, or other
similar or related economic development parks, centers, or facilities or any
combination thereof. Notwithstanding any other provision of this Constitution,
a county or municipality is authorized to enter into contracts with: (1) any
county which is contiguous to such county or the county in which such
municipality is located; (2) any municipality located in such a contiguous
county or the same county; or (3) any combination thereof. Any such contract
may be for the purpose of allocating the
local sales
and use tax proceeds
of ad
valorem taxes assessed and collected on real property located in such county or
municipality with such other counties or municipalities with which the assessing
county or municipality has entered into agreements for the development of one or
more regional facilities and the
allocation of other revenues generated from such regional facilities. Any such
regional facility may be publicly or privately initiated. The allocation of such
local sales
and use tax proceeds and other revenues
shall be determined by contract between the affected local governments. Such
contract shall provide for the manner of development, operation, and management
of the regional facility and the sharing of expenses among the contracting local
governments and shall specify the percentage of
ad valorem
taxes
the local
sales and use tax proceeds and other
revenues to be allocated and the method of allocation to each contracting local
government. Unless otherwise provided by law, such a regional facility will
qualify for the greatest dollar amount of income tax credits which may be
provided for by general law for any of the counties or municipalities which have
entered into an agreement for the development of the regional facility,
regardless of the county or municipality in which the business is physically
located. The authority granted to counties and municipalities under this
Paragraph shall be subject to any conditions, limitations, and restrictions
which may be imposed by general law."
SECTION
8.
Article
IX of the Constitution is amended by revising Section V as follows:
"SECTION
V.
LIMITATION ON LOCAL DEBT
LIMITATION ON LOCAL DEBT
Paragraph
I.
Debt
limitations of counties, municipalities, and other political
subdivisions. (a) The debt incurred
prior to
January 1, 2011, by any county,
municipality, or other political subdivision of this state, including debt
incurred on behalf of any special district, shall never exceed 10 percent of the
assessed value of all taxable property within such county, municipality, or
political subdivision; and no such county, municipality, or other political
subdivision shall incur any new debt without the assent of a
60
percent majority of the qualified voters
of such county, municipality, or political subdivision voting in an election
held for that purpose as provided by law.
(b)
Notwithstanding
subparagraph (a) of this Paragraph, all local school systems which are
authorized by law on June 30, 1983, to incur debt in excess of 10 percent of the
assessed value of all taxable property therein shall continue to be authorized
to incur such debt.
The debt
incurred on or after January 1, 2011, by any county, municipality, or other
political subdivision of this state, including debt incurred on behalf of any
special district, shall never exceed 10 percent of total revenue receipts
including local sales and use tax proceeds, less refunds, within such county,
municipality, or political subdivision; and no such county, municipality, or
other political subdivision shall incur any new debt without the assent of a 60
percent majority of the qualified voters of such county, municipality, or
political subdivision voting in an election held for that purpose as provided by
law.
Paragraph
II.
Special
district debt.
(a)(1) This
subparagraph shall apply with respect to debt incurred prior to January 1, 2011,
on behalf of any special district created pursuant to Paragraph VI of Section II
of this article.
(2)
Any county, municipality, or political subdivision of this state may incur debt
on behalf of any special district created pursuant to Paragraph VI of Section II
of this article. Such debt may be incurred on behalf of such special district
where the county, municipality, or other political subdivision shall have, at or
before the time of incurring such debt, provided for the assessment and
collection of an annual tax within the special district sufficient in amount to
pay the principal of and interest on such debt within 30 years from the
incurrence thereof; and no such county, municipality, or other political
subdivision shall incur any debt on behalf of such special district without the
assent of a 60
percent majority of the qualified voters
of such special district voting in an election held for that purpose as provided
by law. No such county, municipality, or other political subdivision shall
incur any debt on behalf of such special district in an amount which, when taken
together with all other debt outstanding incurred by such county, municipality,
or political subdivision and on behalf of any such special district, exceeds 10
percent of the assessed value of all taxable property within such county,
municipality, or political subdivision. The proceeds of the tax collected as
provided herein shall be placed in a sinking fund to be held on behalf of such
special district and used exclusively to pay off the principal of and interest
on such debt thereafter maturing. Such moneys shall be held and kept separate
and apart from all other revenues collected and may be invested and reinvested
as provided by law.
(b)(1)
This subparagraph shall apply with respect to debt incurred on or after
January 1, 2011, on behalf of any special district created pursuant to
Paragraph VI of Section II of this article.
(2)
Any county, municipality, or political subdivision of this state may incur debt
on behalf of any special district created pursuant to Paragraph VI of Section II
of this article. Such debt may be incurred on behalf of such special district
where the county, municipality, or other political subdivision shall have, at or
before the time of incurring such debt, provided for the allocation of a portion
of its local sales and use tax proceeds within the special district sufficient
in amount to pay the principal of and interest on such debt within 30 years from
the incurrence thereof; and no such county, municipality, or other political
subdivision shall incur any debt on behalf of such special district without the
assent of a 60 percent majority of the qualified voters of such special district
voting in an election held for that purpose as provided by law. No such county,
municipality, or other political subdivision shall incur any debt on behalf of
such special district in an amount which, when taken together with all other
debt outstanding incurred by such county, municipality, or political subdivision
and on behalf of any such special district, exceeds 10 percent of the total
revenue receipts including local sales and use tax proceeds, less refunds,
within such county, municipality, or political subdivision. The local sales and
use tax proceeds shall be placed in a sinking fund to be held on behalf of such
special district and used exclusively to pay off the principal of and interest
on such debt thereafter maturing. Such moneys shall be held and kept separate
and apart from all other revenues collected and may be invested and reinvested
as provided by law.
Paragraph
III.
Refunding
of outstanding indebtedness. The governing
authority of any county, municipality, or other political subdivision of this
state may provide for the refunding of outstanding bonded indebtedness without
the necessity of a referendum being held therefor, provided that neither the
term of the original debt is extended nor the interest rate of the original debt
is increased. The principal amount of any debt issued in connection with such
refunding may exceed the principal amount being refunded in order to reduce the
total principal and interest payment requirements over the remaining term of the
original issue. The proceeds of the refunding issue shall be used solely to
retire the original debt.
The
With respect
to debt incurred prior to January 1, 2011,
the original debt refunded shall not
constitute debt within the meaning of Paragraph I of this section; but the
refunding issue shall constitute a debt such as will count against the
limitation on debt measured by 10 percent of assessed value of taxable property
as expressed in Paragraph I of this section.
With respect
to debt incurred on or after January 1, 2011, the original debt refunded shall
not constitute debt within the meaning of Paragraph I of this section; but the
refunding issue shall constitute a debt such as will count against the
limitation on debt measured by 10 percent of total revenue receipts including
local sales and use tax proceeds, less refunds, as expressed in Paragraph I of
this section.
Paragraph
IV.
Exceptions
to debt limitations. Notwithstanding the
debt limitations provided in Paragraph I of this section and without the
necessity for a referendum being held therefor, the governing authority of any
county, municipality, or other political subdivision of this state may, subject
to the conditions and limitations as may be provided by general
law:
(1)
Accept and use funds granted by and obtain loans from the federal government or
any agency thereof pursuant to conditions imposed by federal law.
(2)
Incur debt, by way of borrowing from any person, corporation, or association as
well as from the state, to pay in whole or in part the cost of property
valuation and equalization programs for ad valorem tax purposes
which are
authorized under this
Constitution.
Paragraph
V.
Temporary
loans authorized. The governing authority
of any county, municipality, or other political subdivision of this state may
incur debt by obtaining temporary loans in each year to pay expenses. The
aggregate amount of all such loans shall not exceed 75 percent of the total
gross
income from taxes
revenue
receipts including local sales and use tax proceeds, less
refunds, collected in the last preceding
year. Such loans shall be payable on or before December 31 of the calendar year
in which such loan is made. No such loan may be obtained when there is a loan
then unpaid obtained in any prior year. No such county, municipality, or other
political subdivision of this state shall incur in any one calendar year an
aggregate of such temporary loans or other contracts, notes, warrants, or
obligations for current expenses in excess of the total anticipated revenue for
such calendar year.
Paragraph
VI.
Levy
of taxes to pay
bonds
Bond
repayment;
sinking fund required.
(a) With
respect to debt incurred prior to January 1, 2011,
any
Any
county, municipality, or other political subdivision of this state shall at or
before the time of incurring bonded indebtedness provide for the assessment and
collection of an annual tax sufficient in amount to pay the principal and
interest of said debt within 30 years from the incurring of such bonded
indebtedness. The proceeds of this tax, together with any other moneys
collected for this purpose, shall be placed in a sinking fund to be used
exclusively for paying the principal of and interest on such bonded debt. Such
moneys shall be held and kept separate and apart from all other revenues
collected and may be invested and reinvested as provided by law.
(b)
With respect to debt incurred on or after January 1, 2011, any county,
municipality, or other political subdivision of this state shall at or before
the time of incurring bonded indebtedness provide for the allocation of the
local sales and use tax proceeds sufficient in amount to pay the principal and
interest of said debt within 30 years from the incurring of such bonded
indebtedness. Such allocated proceeds, together with any other moneys collected
for this purpose, shall be placed in a sinking fund to be used exclusively for
paying the principal of and interest on such bonded debt. Such moneys shall be
held and kept separate and apart from all other revenues collected and may be
invested and reinvested as provided by law.
(c) On or
after January 1, 2011, no general obligation bonded indebtedness to be incurred
by any county, municipality, or political subdivision of this state shall become
effective except upon the adoption of a local law approved by two-thirds of the
members elected to each branch of the General Assembly in a roll-call vote and
by a two-thirds' vote of the qualified electors residing within the limits of
such local taxing jurisdiction voting in a referendum thereon.
Paragraph
VII.
Validity
of prior bond issues. Any and all bond
issues validated and issued prior to
June 30,
1983
January 1,
2011, shall continue to be
valid."
SECTION
9.
Article
IX of the Constitution is amended by revising Section VII as
follows:
"SECTION
VII.
COMMUNITY IMPROVEMENT DISTRICTS
COMMUNITY IMPROVEMENT DISTRICTS
Paragraph
I.
Creation.
The General Assembly may by local law create one or more community improvement
districts for any county or municipality or provide for the creation of one or
more community improvement districts by any county or municipality.
Paragraph
II.
Purposes.
The purpose of a community improvement district shall be the provision of any
one or more of the following governmental services and facilities:
(1)
Street and road construction and maintenance, including curbs, sidewalks, street
lights, and devices to control the flow of traffic on streets and
roads.
(2)
Parks and recreational areas and facilities.
(3)
Storm water and sewage collection and disposal systems.
(4)
Development, storage, treatment, purification, and distribution of
water.
(5)
Public transportation.
(6)
Terminal and dock facilities and parking facilities.
(7)
Such other services and facilities as may be provided for by general
law.
Paragraph
III.
Administration.
(a) Any law creating or providing for the creation of a community improvement
district shall designate the governing authority of the municipality or county
for which the community improvement district is created as the administrative
body or otherwise shall provide for the establishment and membership of an
administrative body for the community improvement district. Any such law
creating or providing for the creation of an administrative body for the
community improvement district other than the municipal or county governing
authority shall provide for representation of the governing authority of each
county and municipality within which the community improvement district is
wholly or partially located on the administrative body of the community
improvement district.
(b)
Any law creating or providing for the creation of a community improvement
district shall provide that the creation of the community improvement district
shall be conditioned upon:
(1)
The adoption of a resolution consenting to the creation of the community
improvement district by:
(A)
The governing authority of the county if the community improvement district is
located wholly within the unincorporated area of a county;
(B)
The governing authority of the municipality if the community improvement
district is located wholly within the incorporated area of a municipality;
or
(C)
The governing authorities of the county and the municipality if the community
improvement district is located partially within the unincorporated area of a
county and partially within the incorporated area of a municipality;
and
(2)
Written consent to the creation of the community improvement district
by:
(A)
A majority of the owners of real property within the community improvement
district which will be subject to taxes, fees, and assessments levied by the
administrative body of the community improvement district; and
(B)
The owners of real property within the community improvement district which
constitutes at least 75 percent by value of all real property within the
community improvement district which will be subject to taxes, fees, and
assessments levied by the administrative body of the community improvement
district; and for this purpose value shall be determined by the most recent
approved county ad valorem tax digest.
(c)
Subject to the
limitations of Paragraph VII of this section,
the
The
administrative body of each community improvement district may be authorized to
levy taxes, fees, and assessments within the community improvement district only
on real property used nonresidentially, specifically excluding all property used
for residential, agricultural, or forestry purposes and specifically excluding
tangible personal property and intangible property. Any tax, fee, or assessment
so levied shall not exceed 2 1/2 percent of the assessed value of the real
property or such lower limit as may be established by law. The law creating or
providing for the creation of a community improvement district shall provide
that taxes, fees, and assessments levied by the administrative body of the
community improvement district shall be equitably apportioned among the
properties subject to such taxes, fees, and assessments according to the need
for governmental services and facilities created by the degree of density of
development of each such property. The law creating or providing for the
creation of a community improvement district shall provide that the proceeds of
taxes, fees, and assessments levied by the administrative body of the community
improvement district shall be used only for the purpose of providing
governmental services and facilities which are specially required by the degree
of density of development within the community improvement district and not for
the purpose of providing those governmental services and facilities provided to
the county or municipality as a whole. Any tax, fee, or assessment so levied
shall be collected by the county or municipality for which the community
improvement district is created in the same manner as taxes, fees, and
assessments levied by such county or municipality. The proceeds of taxes, fees,
and assessments so levied, less such fee to cover the costs of collection as may
be specified by law, shall be transmitted by the collecting county or
municipality to the administrative body of the community improvement district
and shall be expended by the administrative body of the community improvement
district only for the purposes authorized by this
Section
section.
Paragraph
IV.
Debt.
The administrative body of a community improvement district may incur debt, as
authorized by law, without regard to the requirements of Section V of this
Article
article,
which debt shall be backed by the full faith, credit, and taxing power of the
community improvement district but shall not be an obligation of the State of
Georgia or any other unit of government of the State of Georgia other than the
community improvement district.
Paragraph
V.
Cooperation
with local governments. The services and
facilities provided pursuant to this Section shall be provided for in a
cooperation agreement executed jointly by the administrative body and the
governing authority of the county or municipality for which the community
improvement district is created. The provisions of this section shall in no way
limit the authority of any county or municipality to provide services or
facilities within any community improvement district; and any county or
municipality shall retain full and complete authority and control over any of
its facilities located within a community improvement district. Said control
shall include but not be limited to the modification of, access to, and degree
and type of services provided through or by facilities of the municipality or
county. Nothing contained in this Section shall be construed to limit or
preempt the application of any governmental laws, ordinances, resolutions, or
regulations to any community improvement district or the services or facilities
provided therein.
Paragraph
VI.
Regulation
by general law. The General Assembly by
general law may regulate, restrict, and limit the creation of community
improvement districts and the exercise of the powers of administrative bodies of
community improvement districts.
Paragraph
VII.
Taxation
continued
temporarily.
Any ad valorem taxes, fees, or assessments levied and collected under this
section shall be authorized only for the repayment of outstanding bond
indebtedness incurred prior to January 1,
2011."
SECTION
10.
The
above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot
submitting the above proposed amendment shall have written or printed thereon
the following:
"( ) YES
( ) NO
|
Shall
the Constitution of Georgia be amended so as to abolish and prohibit all state
and local taxes, fees, and liens on property and to provide for the imposition
of local sales and use taxes in lieu thereof?"
|
All
persons desiring to vote in favor of ratifying the proposed amendment shall vote
"Yes." All persons desiring to vote against ratifying the proposed amendment
shall vote "No." If such amendment shall be ratified as provided in said
Paragraph of the Constitution, it shall become a part of the Constitution of
this state.