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California
California has a Constitutional Amendment
from 1979 that limits the growth of appropriations to the growth
of personal income and population.
Article XIII B -- GOVERNMENT
SPENDING LIMITATION
SEC. 1. The total annual appropriations subject
to limitation of the State and of each local government shall not
exceed the appropriations limit of the entity of government for
the prior year adjusted for the change in the cost of living and
the change in population, except as otherwise provided in this
article.
SEC. 1.5. The annual calculation of the
appropriations limit under this article for each entity of local
government shall be reviewed as part of an annual financial
audit.
SEC. 2. (a) (1) Fifty percent of all revenues
received by the State in a fiscal year and in the fiscal year
immediately following it in excess of the amount which may be
appropriated by the State in compliance with this article during
that fiscal year and the fiscal year immediately following it
shall be transferred and allocated, from a fund established for
that purpose, pursuant to Section 8.5 of Article XVI.
(2) Fifty percent of all revenues received by
the State in a fiscal year and in the fiscal year immediately
following it in excess of the amount which may be
appropriated by the State in compliance with this article
during that fiscal year and the fiscal year immediately
following it shall be returned by a revision of tax rates or
fee schedules within the next two subsequent fiscal years.
(b) All revenues received by an entity of
government, other than the State, in a fiscal year and in the
fiscal year immediately following it in excess of the amount
which may be appropriated by the entity in compliance with
this article during that fiscal year and the fiscal year
immediately following it shall be returned by a revision of
tax rates or fee schedules within the next two subsequent
fiscal years.
SEC. 3. The appropriations limit for any fiscal
year pursuant to Sec. 1 shall be adjusted as follows:
(a) In the event that the financial
responsibility of providing services is transferred, in whole
or in part, whether by annexation, incorporation or
otherwise, from one entity of government to another, then for
the year in which such transfer becomes effective the
appropriations limit of the transferee entity shall be
increased by such reasonable amount as the said entities
shall mutually agree and the appropriations limit of the
transferor entity shall be decreased by the same amount.
(b) In the event that the financial
responsibility of providing services is transferred, in whole
or in part, from an entity of government to a private entity,
or the financial source for the provision of services is
transferred, in whole or in part, from other revenues of an
entity of government, to regulatory licenses, user charges or
user fees, then for the year of such transfer the
appropriations limit of such entity of government shall be
decreased accordingly.
(c) (1) In the event an emergency is declared
by the legislative body of an entity of government, the
appropriations limit of the affected entity of government may
be exceeded provided that the appropriations limits in the
following three years are reduced accordingly to prevent an
aggregate increase in appropriations resulting from the
emergency.
(2) In the event an emergency is declared by
the Governor, appropriations approved by a two-thirds vote of
the legislative body of an affected entity of government to
an emergency account for expenditures relating to that
emergency shall not constitute appropriations subject to
limitation. As used in this paragraph, "emergency"
means the existence, as declared by the Governor, of
conditions of disaster or of extreme peril to the safety of
persons and property within the State, or parts thereof,
caused by such conditions as attack or probable or imminent
attack by an enemy of the United States, fire, flood,
drought, storm, civil disorder, earthquake, or volcanic
eruption.
SEC. 4. The appropriations limit imposed on any
new or existing entity of government by this Article may be
established or changed by the electors of such entity, subject to
and in conformity with constitutional and statutory voting
requirements. The duration of any such change shall be as
determined by said electors, but shall in no event exceed four
years from the most recent vote of said electors creating or
continuing such change.
SEC. 5. Each entity of government may establish
such contingency, emergency, unemployment, reserve, retirement,
sinking fund, trust, or similar funds as it shall deem reasonable
and proper. Contributions to any such fund, to the extent that
such contributions are derived from the proceeds of taxes, shall
for purposes of this Article constitute appropriations subject to
limitation in the year of contribution. Neither withdrawals from
any such fund, nor expenditures of (or authorizations to expend)
such withdrawals, nor transfers between or among such funds,
shall for purposes of this Article constitute appropriations
subject to limitation.
SECTION 5.5. Prudent State Reserve. The
Legislature shall establish a prudent state reserve fund in such
amount as it shall deem reasonable and necessary. Contributions
to, and withdrawals from, the fund shall be subject to the
provisions of Section 5 of this Article.
SEC. 6. Whenever the Legislature or any state
agency mandates a new program or higher level of service on any
local government, the State shall provide a subvention of funds
to reimburse such local government for the costs of such program
or increased level of service, except that the Legislature may,
but need not, provide such subvention of funds for the following
mandates:
(a) Legislative mandates requested by the
local agency affected;
(b) Legislation defining a new crime or
changing an existing definition of a crime; or
(c) Legislative mandates enacted prior to
January 1, 1975, or executive orders or regulations initially
implementing legislation enacted prior to January 1, 1975.
SEC. 7. Nothing in this Article shall be
construed to impair the ability of the State or of any local
government to meet its obligations with respect to existing or
future bonded indebtedness.
SEC. 8. As used in this article and except as
otherwise expressly provided herein:
(a) "Appropriations subject to
limitation" of the State means any authorization to
expend during a fiscal year the proceeds of taxes levied by
or for the State, exclusive of state subventions for the use
and operation of local government (other than subventions
made pursuant to Section 6) and further exclusive of refunds
of taxes, benefit payments from retirement, unemployment
insurance, and disability insurance funds.
(b) "Appropriations subject to
limitation" of an entity of local government means any
authorization to expend during a fiscal year the proceeds of
taxes levied by or for that entity and the proceeds of state
subventions to that entity (other than subventions made
pursuant to Section 6) exclusive of refunds of taxes.
(c) "Proceeds of taxes" shall
include, but not be restricted to, all tax revenues and the
proceeds to an entity of government, from (1) regulatory
licenses, user charges, and user fees to the extent that
those proceeds exceed the costs reasonably borne by that
entity in providing the regulation, product, or service, and
(2) the investment of tax revenues. With respect to any local
government, "proceeds of taxes" shall include
subventions received from the State, other than pursuant to
Section 6, and, with respect to the State, proceeds of taxes
shall exclude such subventions.
(d) "Local government" means any
city, county, city and county, school district, special
district, authority, or other political subdivision of or
within the State.
(e) (1) "Change in the cost of
living" for the State, a school district, or a community
college district means the percentage change in California
per capita personal income from the preceding year.
(2) "Change in the cost of living"
for an entity of local government, other than a school
district or a community college district, shall be either (A)
the percentage change in California per capita personal
income from the preceding year, or (B) the percentage change
in the local assessment roll from the preceding year for the
jurisdiction due to the addition of local nonresidential new
construction. Each entity of local government shall select
its change in the cost of living pursuant to this paragraph
annually by a recorded vote of the entity's governing body.
(f) "Change in population" of any
entity of government, other than the State, a school
district, or a community college district, shall be
determined by a method prescribed by the Legislature.
"Change in population" of a school
district or a community college district shall be the
percentage change in the average daily attendance of the
school district or community college district from the
preceding fiscal year, as determined by a method prescribed
by the Legislature.
"Change in population" of the State
shall be determined by adding (1) the percentage change in
the State's population multiplied by the percentage of the
State's budget in the prior fiscal year that is expended for
other than educational purposes for kindergarten and grades
one to 12, inclusive, and the community colleges, and (2) the
percentage change in the total statewide average daily
attendance in kindergarten and grades one to 12, inclusive,
and the community colleges, multiplied by the percentage of
the State's budget in the prior fiscal year that is expended
for educational purposes for kindergarten and grades one to
12, inclusive, and the community colleges.
Any determination of population pursuant to
this subdivision, other than that measured by average daily
attendance, shall be revised, as necessary, to reflect the
periodic census conducted by the United States Department of
Commerce, or successor department.
(g) "Debt service" means
appropriations required to pay the cost of interest and
redemption charges, including the funding of any reserve or
sinking fund required in connection therewith, on
indebtedness existing or legally authorized as of January 1,
1979, or on bonded indebtedness thereafter approved according
to law by a vote of the electors of the issuing entity voting
in an election for that purpose.
(h) The "appropriations limit" of
each entity of government for each fiscal year is that amount
which total annual appropriations subject to limitation may
not exceed under Sections 1 and 3. However, the
"appropriations limit" of each entity of government
for fiscal year 1978-79 is the total of the appropriations
subject to limitation of the entity for that fiscal year. For
fiscal year 1978-79, state subventions to local governments,
exclusive of federal grants, are deemed to have been derived
from the proceeds of state taxes.
(i) Except as otherwise provided in Section
5, "appropriations subject to limitation" do not
include local agency loan funds or indebtedness funds,
investment (or authorizations to invest) funds of the State,
or of an entity of local government in accounts at banks or
savings and loan associations or in liquid securities.
SEC. 9. "Appropriations subject to
limitation" for each entity of government do not include:
(a) Appropriations for debt service.
(b) Appropriations required to comply with
mandates of the courts or the federal government which,
without discretion, require an expenditure for additional
services or which unavoidably make the provision of existing
services more costly.
(c) Appropriations of any special district
which existed on January 1, 1978, and which did not as of the
1977-78 fiscal year levy an ad valorem tax on property in
excess of 121/2 cents per $100 of assessed value; or the
appropriations of any special district then existing or
thereafter created by a vote of the people, which is totally
funded by other than the proceeds of taxes.
(d) Appropriations for all qualified capital
outlay projects, as defined by the Legislature.
(e) Appropriations of revenue which are
derived from any of the following:
(1) That portion of the taxes imposed on
motor vehicle fuels for use in motor vehicles upon public
streets and highways at a rate of more than nine cents
($0.09) per gallon.
(2) Sales and use taxes collected on that
increment of the tax specified in paragraph (1).
(3) That portion of the weight fee imposed on
commercial vehicles which exceeds the weight fee imposed on
those vehicles on January 1, 1990.
SEC. 10. This Article shall be effective
commencing with the first day of the fiscal year following its
adoption.
SEC. 10.5. For fiscal years beginning on or after
July 1, 1990, the appropriations limit of each entity of
government shall be the appropriations limit for the 1986-87
fiscal year adjusted for the changes made from that fiscal year
pursuant to this article, as amended by the measure adding this
section, adjusted for the changes required by Section 3.
SEC. 11. If any appropriation category shall be
added to or removed from appropriations subject to limitation,
pursuant to final judgment of any court of competent jurisdiction
and any appeal therefrom, the appropriations limit shall be
adjusted accordingly. If any section, part, clause of phrase in
this Article is for any reason held invalid or unconstitutional,
the remaining portions of this Article shall not be affected but
shall remain in full force and effect.
SEC. 12. "Appropriations subject to
limitation" of each entity of government shall not include
appropriations of revenue from the Cigarette and Tobacco Products
Surtax Fund created by the Tobacco Tax and Health Protection Act
of 1988. No adjustment in the appropriations limit of any entity
of government shall be required pursuant to Section 3 as a result
of revenue being deposited in or appropriated from the Cigarette
and Tobacco Products Surtax Fund created by the Tobacco Tax and
Health Protection Act of 1988.
SEC. 13. "Appropriations subject to
limitation" of each entity of government shall not include
appropriations of revenue from the California Children and
Families First Trust Fund created by the California Children and
Families First Act of 1998. No adjustment in the appropriations
limit of any entity of government shall be required pursuant to
Section 3 as a result of revenue being deposited in or
appropriated from the California Children and Families First
Trust Fund. The surtax created by the California Children and
Families First Act of 1998 shall not be considered General Fund
revenues for the purposes of Section 8 of Article XVI.
-- THE CONSTITUTION OF THE STATE
OF CALIFORNIA
California has a Constitutional
Amendment from 1978 that requires a 2/3 vote of the people to
increase property taxes.
Article XIII A - TAX LIMITATION
Section 1. (a) The maximum amount of any ad
valorem tax on real property shall not exceed One percent (1%) of
the full cash value of such property. The one percent (1%) tax to
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 (1) any indebtedness
approved by the voters prior to July 1, 1978, or (2) any bonded
indebtedness for 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.
SEC. 2. (a) The "full cash value" means
the county assessor's valuation of real property as shown on the
1975-76 tax bill under "full cash value" or,
thereafter, the appraised value of real property when purchased,
newly constructed, or a change in ownership has occurred after
the 1975 assessment. All real property not already assessed up to
the 1975-76 full cash value may be reassessed to reflect that
valuation. For purposes of this section, "newly
constructed" does not include real property that is
reconstructed after a disaster, as declared by the Governor,
where the fair market value of the real property, as
reconstructed, is comparable to its fair market value prior to
the disaster. Also, the term "newly constructed" shall
not include the portion of reconstruction or improvement to a
structure, constructed of unreinforced masonry bearing wall
construction, necessary to comply with any local ordinance
relating to seismic safety during the first 15 years following
that reconstruction or improvement.
However, the Legislature may provide that
under appropriate circumstances and pursuant to definitions
and procedures established by the Legislature, any person
over the age of 55 years who resides in property that is
eligible for the homeowner's exemption under subdivision (k)
of Section 3 of Article XIII and any implementing legislation
may transfer the base year value of the property entitled to
exemption, with the adjustments authorized by subdivision
(b), to any replacement dwelling of equal or lesser value
located within the same county and purchased or newly
constructed by that person as his or her principal residence
within two years of the sale of the original property. For
purposes of this section, "any person over the age of 55
years" includes a married couple one member of which is
over the age of 55 years. For purposes of this section,
"replacement dwelling" means a building, structure,
or other shelter constituting a place of abode, whether real
property or personal property, and any land on which it may
be situated. For purposes of this section, a two-dwelling
unit shall be considered as two separate single-family
dwellings. This paragraph shall apply to any replacement
dwelling that was purchased or newly constructed on or after
November 5, 1986.
In addition, the Legislature may authorize
each county board of supervisors, after consultation with the
local affected agencies within the county's boundaries, to
adopt an ordinance making the provisions of this subdivision
relating to transfer of base year value also applicable to
situations in which the replacement dwellings are located in
that county and the original properties are located in
another county within this State. For purposes of this
paragraph, "local affected agency" means any city,
special district, school district, or community college
district that receives an annual property tax revenue
allocation. This paragraph shall apply to any replacement
dwelling that was purchased or newly constructed on or after
the date the county adopted the provisions of this
subdivision relating to transfer of base year value, but
shall not apply to any replacement dwelling that was
purchased or newly constructed before November 9, 1988.
The Legislature may extend the provisions of
this subdivision relating to the transfer of base year values
from original properties to replacement dwellings of
homeowners over the age of 55 years to severely disabled
homeowners, but only with respect to those replacement
dwellings purchased or newly constructed on or after the
effective date of this paragraph.
(b) The full cash value base may reflect from
year to year the inflationary rate not to exceed 2 percent
for any given year or reduction as shown in the consumer
price index or comparable data for the area under taxing
jurisdiction, or may be reduced to reflect substantial
damage, destruction or other factors causing a decline in
value.
(c) For purposes of subdivision (a), the
Legislature may provide that the term "newly
constructed" does not include any of the following:
(1) The construction or addition of any
active solar energy system.
(2) The construction or installation of any
fire sprinkler system, other fire extinguishing system, fire
detection system, or fire-related egress improvement, as
defined by the Legislature, that is constructed or installed
after the effective date of this paragraph.
(3) The construction, installation, or
modification on or after the effective date of this paragraph
of any portion or structural component of a single- or
multiple-family dwelling that is eligible for the homeowner's
exemption if the construction, installation, or modification
is for the purpose of making the dwelling more accessible to
a severely disabled person.
(4) The construction or installation of
seismic retrofitting improvements or improvements utilizing
earthquake hazard mitigation technologies, that are
constructed or installed in existing buildings after the
effective date of this paragraph. The Legislature shall
define eligible improvements. This exclusion does not apply
to seismic safety reconstruction or improvements that qualify
for exclusion pursuant to the last sentence of the first
paragraph of subdivision (a).
(5) The construction, installation, removal,
or modification on or after the effective date of this
paragraph of any portion or structural component of an
existing building or structure if the construction,
installation, removal, or modification is for the purpose of
making the building more accessible to, or more usable by, a
disabled person.
(d) For purposes of this section, the term
"change in ownership" does not include the
acquisition of real property as a replacement for comparable
property if the person acquiring the real property has been
displaced from the property replaced by eminent domain
proceedings, by acquisition by a public entity, or
governmental action that has resulted in a judgment of
inverse condemnation. The real property acquired shall be
deemed comparable to the property replaced if it is similar
in size, utility, and function, or if it conforms to state
regulations defined by the Legislature governing the
relocation of persons displaced by governmental actions. The
provisions of this subdivision shall be applied to any
property acquired after March 1, 1975, but shall affect only
those assessments of that property that occur after the
provisions of this subdivision take effect.
(e) (1) Notwithstanding any other provision
of this section, the Legislature shall provide that the base
year value of property that is substantially damaged or
destroyed by a disaster, as declared by the Governor, may be
transferred to comparable property within the same county
that is acquired or newly constructed as a replacement for
the substantially damaged or destroyed property.
(2) Except as provided in paragraph (3), this
subdivision shall apply to any comparable replacement
property acquired or newly constructed on or after July 1,
1985, and to the determination of base year values for the
1985-86 fiscal year and fiscal years thereafter.
(3) In addition to the transfer of base year
value of property within the same county that is permitted by
paragraph (1), the Legislature may authorize each county
board of supervisors to adopt, after consultation with
affected local agencies within the county, an ordinance
allowing the transfer of the base year value of property that
is located within another county in the State and is
substantially damaged or destroyed by a disaster, as declared
by the Governor, to comparable replacement property of equal
or lesser value that is located within the adopting county
and is acquired or newly constructed within three years of
the substantial damage or destruction of the original
property as a replacement for that property. The scope and
amount of the benefit provided to a property owner by the
transfer of base year value of property pursuant to this
paragraph shall not exceed the scope and amount of the
benefit provided to a property owner by the transfer of base
year value of property pursuant to subdivision (a). For
purposes of this paragraph, "affected local agency"
means any city, special district, school district, or
community college district that receives an annual allocation
of ad valorem property tax revenues. This paragraph shall
apply to any comparable replacement property that is acquired
or newly constructed as a replacement for property
substantially damaged or destroyed by a disaster, as declared
by the Governor, occurring on or after October 20, 1991, and
to the determination of base year values for the 1991-92
fiscal year and fiscal years thereafter.
(f) For the purposes of subdivision (e):
(1) Property is substantially damaged or
destroyed if it sustains physical damage amounting to more
than 50 percent of its value immediately before the disaster.
Damage includes a diminution in the value of property as a
result of restricted access caused by the disaster.
(2) Replacement property is comparable to the
property substantially damaged or destroyed if it is similar
in size, utility, and function to the property that it
replaces, and if the fair market value of the acquired
property is comparable to the fair market value of the
replaced property prior to the disaster.
(g) For purposes of subdivision (a), the
terms "purchased" and "change in
ownership" do not include the purchase or transfer of
real property between spouses since March 1, 1975, including,
but not limited to, all of the following:
(1) Transfers to a trustee for the beneficial
use of a spouse, or the surviving spouse of a deceased
transferor, or by a trustee of such a trust to the spouse of
the trustor.
(2) Transfers to a spouse that take effect
upon the death of a spouse.
(3) Transfers to a spouse or former spouse in
connection with a property settlement agreement or decree of
dissolution of a marriage or legal separation.
(4) The creation, transfer, or termination,
solely between spouses, of any coowner's interest.
(5) The distribution of a legal entity's
property to a spouse or former spouse in exchange for the
interest of the spouse in the legal entity in connection with
a property settlement agreement or a decree of dissolution of
a marriage or legal separation.
(h) (1) For purposes of subdivision (a), the
terms "purchased" and "change in
ownership" do not include the purchase or transfer of
the principal residence of the transferor in the case of a
purchase or transfer between parents and their children, as
defined by the Legislature, and the purchase or transfer of
the first one million dollars ($1,000,000) of the full cash
value of all other real property between parents and their
children, as defined by the Legislature. This subdivision
shall apply to both voluntary transfers and transfers
resulting from a court order or judicial decree.
(2) (A) Subject to subparagraph (B),
commencing with purchases or transfers that occur on or after
the date upon which the measure adding this paragraph becomes
effective, the exclusion established by paragraph (1) also
applies to a purchase or transfer of real property between
grandparents and their grandchild or grandchildren, as
defined by the Legislature, that otherwise qualifies under
paragraph (1), if all of the parents of that grandchild or
those grandchildren, who qualify as the children of the
grandparents, are deceased as of the date of the purchase or
transfer.
(B) A purchase or transfer of a principal
residence shall not be excluded pursuant to subparagraph (A)
if the transferee grandchild or grandchildren also received a
principal residence, or interest therein, through another
purchase or transfer that was excludable pursuant to
paragraph (1). The full cash value of any real property,
other than a principal residence, that was transferred to the
grandchild or grandchildren pursuant to a purchase or
transfer that was excludable pursuant to paragraph (1), and
the full cash value of a principal residence that fails to
qualify for exclusion as a result of the preceding sentence,
shall be included in applying, for purposes of subparagraph
(A), the one million dollar ($1,000,000) full cash value
limit specified in paragraph (1).
(i) (1) Notwithstanding any other provision
of this section, the Legislature shall provide with respect
to a qualified contaminated property, as defined in paragraph
(2), that either, but not both, of the following shall apply:
(A) (i) Subject to the limitation of clause
(ii), the base year value of the qualified contaminated
property, as adjusted as authorized by subdivision (b), may
be transferred to a replacement property that is acquired or
newly constructed as a replacement for the qualified
contaminated property, if the replacement real property has a
fair market value that is equal to or less than the fair
market value of the qualified contaminated property if that
property were not contaminated and, except as otherwise
provided by this clause, is located within the same county.
The base year value of the qualified contaminated property
may be transferred to a replacement real property located
within another county if the board of supervisors of that
other county has, after consultation with the affected local
agencies within that county, adopted a resolution authorizing
an intercounty transfer of base year value as so described.
(ii) This subparagraph applies only to
replacement property that is acquired or newly constructed
within five years after ownership in the qualified
contaminated property is sold or otherwise transferred.
(B) In the case in which the remediation of
the environmental problems on the qualified contaminated
property requires the destruction of, or results in
substantial damage to, a structure located on that property,
the term "new construction" does not include the
repair of a substantially damaged structure, or the
construction of a structure replacing a destroyed structure
on the qualified contaminated property, performed after the
remediation of the environmental problems on that property,
provided that the repaired or replacement structure is
similar in size, utility, and function to the original
structure.
(2) For purposes of this subdivision,
"qualified contaminated property" means residential
or nonresidential real property that is all of the following:
(A) In the case of residential real property,
rendered uninhabitable, and in the case of nonresidential
real property, rendered unusable, as the result of either
environmental problems, in the nature of and including, but
not limited to, the presence of toxic or hazardous materials,
or the remediation of those environmental problems, except
where the existence of the environmental problems was known
to the owner, or to a related individual or entity as
described in paragraph (3), at the time the real property was
acquired or constructed. For purposes of this subparagraph,
residential real property is "uninhabitable" if
that property, as a result of health hazards caused by or
associated with the environmental problems, is unfit for
human habitation, and nonresidential real property is
"unusable" if that property, as a result of health
hazards caused by or associated with the environmental
problems, is unhealthy and unsuitable for occupancy.
(B) Located on a site that has been
designated as a toxic or environmental hazard or as an
environmental cleanup site by an agency of the State of
California or the federal government.
(C) Real property that contains a structure
or structures thereon prior to the completion of
environmental cleanup activities, and that structure or
structures are substantially damaged or destroyed as a result
of those environmental cleanup activities.
(D) Stipulated by the lead governmental
agency, with respect to the environmental problems or
environmental cleanup of the real property, not to have been
rendered uninhabitable or unusable, as applicable, as
described in subparagraph (A), by any act or omission in
which an owner of that real property participated or
acquiesced.
(3) It shall be rebuttably presumed that an
owner of the real property participated or acquiesced in any
act or omission that rendered the real property uninhabitable
or unusable, as applicable, if that owner is related to any
individual or entity that committed that act or omission in
any of the following ways:
(A) Is a spouse, parent, child, grandparent,
grandchild, or sibling of that individual.
(B) Is a corporate parent, subsidiary, or
affiliate of that entity.
(C) Is an owner of, or has control of, that
entity.
(D) Is owned or controlled by that entity. If
this presumption is not overcome, the owner shall not receive
the relief provided for in subparagraph (A) or (B) of
paragraph (1). The presumption may be overcome by
presentation of satisfactory evidence to the assessor, who
shall not be bound by the findings of the lead governmental
agency in determining whether the presumption has been
overcome.
(4) This subdivision applies only to
replacement property that is acquired or constructed on or
after January 1, 1995, and to property repairs performed on
or after that date.
(j) Unless specifically provided otherwise,
amendments to this section adopted prior to November 1, 1988,
shall be effective for changes in ownership that occur, and
new construction that is completed, after the effective date
of the amendment. Unless specifically provided otherwise,
amendments to this section adopted after November 1, 1988,
shall be effective for changes in ownership that occur, and
new construction that is completed, on or after the effective
date of the amendment.
Section 3. From and after the effective date of
this article, any changes in state taxes enacted for the purpose
of increasing revenues collected pursuant thereto whether by
increased rates or changes in methods of computation must be
imposed by an Act passed by not less than two-thirds of all
members elected to each of the two houses of the Legislature,
except that no new ad valorem taxes on real property, or sales or
transaction taxes on the sales of real property may be imposed.
Section 4. Cities, Counties and special
districts, by a two-thirds vote of the qualified electors of such
district, may impose special taxes on such district, except ad
valorem taxes on real property or a transaction tax or sales tax
on the sale of real property within such City, County or special
district.
Section 5. This article shall take effect for the
tax year beginning on July 1 following the passage of this
Amendment, except Section 3 which shall become effective upon the
passage of this article.
Section 6. If any section, part, clause, or
phrase hereof is for any reason held to be invalid or
unconstitutional, the remaining sections shall not be affected
but will remain in full force and effect.
Section 7. Section 3 of this article does not
apply to the California Children and Families First Act of 1998.
-- THE
CONSTITUTION OF THE STATE OF CALIFORNIA
California’s Constitution limits the state’s
Governor to two consecutive terms.
ARTICLE 5 EXECUTIVE
SEC. 2. The Governor shall be elected every fourth year at the same
time and places as members of the Assembly and hold office from the
Monday after January 1 following the election until a successor
qualifies. The Governor shall be an elector who has been a citizen
of the United States and a resident of this State for 5 years
immediately preceding the Governor's election. The Governor may not
hold other public office. No Governor may serve more than 2 terms.
-- THE CONSTITUTION OF THE STATE OF CALIFORNIA
California’s Constitution limits the terms of
members of the State Assembly to three two-year terms, and members of the State
Senate to two four-year terms.
ARTICLE 4 LEGISLATIVE
SEC. 2. (a) The Senate has a membership of 40 Senators elected for
4-year terms, 20 to begin every 2 years. No Senator may serve more
than 2 terms.
The Assembly has a membership of 80 members elected for 2-year
terms. No member of the Assembly may serve more than 3 terms.
Their terms shall commence on the first Monday in December next
following their election.
(b) Election of members of the Assembly shall be on the first
Tuesday after the first Monday in November of even-numbered years
unless otherwise prescribed by the Legislature. Senators shall be
elected at the same time and places as members of the Assembly.
(c) A person is ineligible to be a member of the Legislature
unless the person is an elector and has been a resident of the
legislative district for one year, and a citizen of the United States
and a resident of California for 3 years, immediately preceding the
election.
(d) When a vacancy occurs in the Legislature the Governor
immediately shall call an election to fill the vacancy.
-- THE CONSTITUTION OF THE STATE OF CALIFORNIA
Created by: Jennifer L. Crull
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