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HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 10/19/1999 - RESOLUTION 99-127 SUPPORTING INITIATED ISSUE 100 T #.`Y . :c'aT^++v^2. ...: `.u�t'.:'1 .A. `.. •. 4 '� Rwy�+`Jc+ AGENDA ITEM SUMMARY ITEM NUMBER: 26 DATE: October 19, 1999 FORT COLLINS CITY COUNCIL STAFF: Tom Shoemaker SUBJECT: Resolution 99-127 Supporting Initiated Issue 100 to Continue the Existing Help Preserve Open Spaces Sales and Use Tax and to Authorize Revenue Bonds for Preservation of Open Spaces. RECOMMENDATION: Staff, the Natural Resources Advisory Board, and the Parks and Recreation Board recommend adoption of the Resolution. FINANCIAL IMPACT: Initiated Issue 100 would extend the existing Help Preserve Open Spaces Sales and Use Tax through the year 2018. This countywide tax provides a direct share of the proceeds to each municipality. The City of Fort Collins' share, estimated to be $2.6 million in the year 2000, may be used for implementation of the Natural Areas and Trails programs. EXECUTIVE SUMMARY: On November 2, 1999, the voters in Larimer County will consider Initiated Issue 100 which is a proposal to extend the existing Help Preserve Open Spaces (HPOS) Sales and Use Tax. Originally passed in 1995 and scheduled to sunset after 2003, the HPOS tax is a 1/4 cent sales and use tax (excluding food and medicine) which is collected countywide for the purposes of "acquisition, protection, improvement and long-term maintenance of open space, natural areas. wildlife habitat, parks and trails." The taxis setup so that a minimum of 55%of the proceeds are distributed directly to the municipalities within Larimer County and the remaining 45%is used by Larimer County for its Open Lands program. Initiated Issue 100 maintains all of the basic provisions of the existing HPOS tax, but makes two important changes: • The initiative extends the life of tax by an additional 15 years, through the end of 2018. • It provides Larimer County with the authority to issue revenue bonds against the future proceeds of the tax in order to accelerate its land protection program. DATE: October 19, 1999 2 ITEM NUMBER: 26 The initiative does not change any of the provisions that relate directly to the share of the tax proceeds received by Fort Collins. To date, the HPOS tax has supported successful programs at both the County and municipal level to: (1) preserve important natural areas, open spaces, wildlife habitats, and agricultural lands throughout the county; (2) protect community separators between communities; (3) develop recreational trails; (4)improve recreational opportunities at Horsetooth Mountain Park,Horsetooth Reservoir,Carter Lake and along the Poudre River,and(5)provide funds for long-term management of acquired lands. Fort Collins funds have been used to partner with Larimer County and Loveland to provide for land conservation efforts in the Fort Collins - Loveland Corridor, in the area surrounding Fossil Creek Reservoir, and along the Poudre River. The availability of funds from HPOS has been a significant factor in our successful regional effort to obtain the $5.9 million in funds from GO Colorado for the Poudre - Big Thompson Legacy project. The proposal to extend the tax at this time stems from several factors. First, it is clear that the funding from the initial eight years of the tax is not sufficient to protect even the highest priority sites throughout the county, much less to meet the goals of the many adopted plans of the County and its municipalities and the citizen's desires for open space protection. Second,real estate values are escalating rapidly- 15 to 20%per year and higher in some areas. Third,bonding authority will allow the County to preserve more land at today's comparatively lower prices and interest rates. The proposal does not extend bonding authority to the City of Fort Collins or any other municipality; that would have to be done separately if judged desirable by the local community. From the City of Fort Collins' perspective, extension of the sales tax would provide significant ongoing funding for our efforts to protect key natural areas and other significant open lands in and near Fort Collins. The ongoing funding is needed to help achieve the land use vision of City Plan, to assist in regional efforts to protect the Poudre River Corridor,to restore and enhance our natural areas,to provide trails,parking,restrooms,environmental education and other public improvements, and to provide for long-term care of our open lands. Both the Parks and Recreation Board and the Natural Resources Advisory Board unanimously recommended that Council officially endorse the proposal. Initiated Issue 100 was placed on the November ballot by the citizens of Larimer County. To date, there is no organized opposition to the proposal and it has been endorsed by a diverse set of community interests, including the following: Newspapers Berthoud Recorder Northern Colorado Business Report Organizations Fort Collins League of Women Voters Fort Collins Audubon Society Poudre Canyon Group of the Sierra Club Poudre River Trust The Nature Conservancy Friends of the Poudre _•z.?m.�'9 ".Rr,..._. . ;"T,..`., ..< ... .. .. . .. .:.. ... ....... ',,^, v ,:'SK^�:'+R,m�+"�e*'�e"'�•4'SS?r9frr4:: DATE: October 19, 1999 ITEM NUMBER: 26 Northern Colorado Homebuilders' Association Fort Collins Board of Realtors Loveland/Berthoud Board of Realtors Fort Collins Chamber of Commerce Estes Valley Improvement Association Springcreek Velo Biking Club Northern Colorado Volunteer Mounted Patrol La Luna Dairy Colorado Mountain Club Citizen Planners Trust for Public Land Government Bodies and Advisory Boards Berthoud Board of Trustees Estes Park Board of Trustees Larimer County Open Lands Advisory Board Larimer County Environmental Advisory Board Latimer County Commissioners Loveland Open Lands Commission Fort Collins Natural Resources Advisory Board Fort Collins Parks and Recreation Board Attachments Natural Resources Advisory Board memorandum Parks and Recreation Board minutes Pro Statement for Initiated Issue 100 Text of Initiated Issue 100 Text of Original HPOS Initiative i i f iP 1 I i 9 i I i I RESOLUTION 99-127 . OF THE COUNCIL OF THE CITY OF FORT COLLINS SUPPORTING INITIATED ISSUE 100 TO CONTINUE THE EXISTING HELP PRESERVE OPEN SPACES SALES AND USE TAX AND TO AUTHORIZE REVENUE BONDS FOR PRESERVATION OF OPEN SPACES WHEREAS,in November 1995,the citizens of Latimer County approved the Help Preserve Open Spaces Sales and Use Tax (the "Tax") for the purposes of "acquisition, protection, improvement and long-term maintenance of open space, natural areas, wildlife habitat, parks and trails"; and WHEREAS,the Tax provides funding for Latimer County and for each municipality in the County for use in implementing open land protection, trails, parks, and other programs for the benefit of the citizens of the County; and WHEREAS, the Tax has made it possible to successfully protect significant natural areas, open spaces, wildlife habitats and agricultural lands in the County; and WHEREAS,the Tax has resulted in the construction and improvement of regional trails and recreational facilities; and WHEREAS, the Tax has led to successful partnerships between Larimer County, the City of Fort Collins,and other municipalities for the purposes of protecting significant natural areas and other open lands, providing recreational facilities, and creating environmental education and interpretation opportunities for the benefit of the citizens of the County; and WHEREAS, the citizens of Latimer County continue to express strong support and a high demand for open space and natural areas protection,trails, and recreation facilities; and WHEREAS.the growth in population in Larimer County and the sharply rising cost of land make natural area and open space protection more urgent; and WHEREAS. certain citizens of Larimer County have proposed an initiated measure which has been placed on the November 2, 1999 election ballot as Initiated Issue 100,which would extend the existing Tax through the year 2018 and authorize Larimer County to issue revenue bonds to accelerate land protection programs; and WHEREAS, approval of Initiated Issue 100 would provide an ongoing source to partially fund City of Fort Collins programs to protect and enhance important natural areas and open lands and to provide trails and other facilities for public use and enjoyment; and • WHEREAS, approval of Initiated Issue 100 would enable the continuation of successful, ongoing conservation partnerships between the City of Fort Collins, Larimer County, and other regional entities; and WHEREAS, staff, the Natural Resources Advisory Board, and the Parks and Recreation Board recommend that the Council endorse the passage of Initiated Issue 100. NOW,THEREFORE,BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT COLLINS that the Council of the City of Fort Collins endorses Initiated Issue 100 and encourages the citizens of Fort Collins and Larimer County to vote"yes"on Initiated Issue 100 in the November 2, 1999 Larimer County Coordinated Election. Passed and adopted at a regular meeting of the City Council held this 19th day of October, A.D. 1999. Mayor ATTEST: City Clerk .._..._..._..__. QCommunity Planning and Environmental Services Natural Resources Department ity of Fort Collins MEMORANDUM DATE: October 6, 1999 TO: Mayor and Council Members John Fischbach, City Manager FROM: Randy Fischer, Natural Resources Advisory Board Chali� RE: Endorsing Help Preserve Open Spaces' Initiated Issue 100 The Natural Resources Advisory Board (NRAB) strongly urges Council to endorse the passage of the citizen's Initiated Issue 100, the Open Space Initiative. Initiated Issue 100 was placed on the November general election ballot through the efforts of dozens of volunteers for Help Preserve Open Spaces (HPOS) who collected and submitted over 14,000 signatures from registered voters during this summer's petition drive. NRAB members were among the many volunteer signature gatherers during the petition drive. While we believe public support for this open space proposal is overwhelming, Council's formal endorsement would lend critical support to this grass-roots initiative by increasing the level of public awareness. Passage of HPOS' Initiated Issue 100 will have huge benefits for the citizens of Ft. Collins. These benefits include, but are not limited to the following: Increasing the total amount of tax dollars that will flow into the City's Natural Areas Program by as much as $30 million to $40 million over the next 15 years. The Cities of Ft. Collins, Loveland, Estes Park, and Berthoud will receive approximately 55 percent of the taxes collected under the extended county open space program. • Increasing the City's power to leverage matching open space funds from other sources, such as Great Outdoors Colorado. Since 1996, the County and Cities have received over $5 million in matching funds as a result of the original HPOS initiative. • Providing a funding source for implementing the Community Separators Plan being spear-headed by the City's Advanced Planning Department. The citizens of Larimer County overwhelmingly expressed their desire to maintain identifiable boundaries between cities during the City's award-winning Community Separator's Study. Initiated Issue 100 would provide funds to purchase key open lands between cities to make this program a reality. Page 1 of 2 Help Preserve Open Spaces Endorsement 2131 N. College Ave. • P.O.Box 580 • Fort Collins, CO 80522-0580 • (970)221-6600 • FAX (970)224-6177 • Addressing a top concern of City residents— loss of open space. Recent polls indicate loss of open space is one of the voting public's highest priorities for political change. • Facilitating the County's efforts to preserve important open spaces surrounding Ft. Collins by granting bonding authority. In the past, opportunities to acquire some key parcels containing sensitive wildlife habitat and scenic views were lost due to the program's lack of bonding authority. Granting such authority will significantly improve the County's land conservation efforts by allowing more open space to be purchased at today's prices and low interest rates, and before it disappears under today's extreme development pressures and rapidly escalating land values. Passage of this citizen initiative will extend Larimer County's existing '/. percent sales tax earmarked for open land acquisition and authorize the County to issue revenue bonds for the purchase of key open space parcels. The initiative is not a new tax and will not increase the sales tax rate that citizens are currently paying. Supporting HPOS' Initiated Issue 100 demonstrates fiscal responsibility by enabling the County to borrow money at low interest rates to purchase land that is escalating in price by as much as 20 percent to 30 percent per year. Hence, the initiative authorizes the County to utilize a wise investment approach for addressing its open space priorities. Initiated Issue 100 will provide benefits to the people of Ft. Collins and Larimer County that will last forever by balancing growth and development with land conservation and natural areas preservation. We urge you to help conserve our natural heritage by publicly endorsing HPOS' Initiated Issue 100 at your October 19, 1999, meeting. Thank you for thoughtful consideration of our recommendation. Page 2 of 2 Help Preserve Open Spaces Endorsement EXCERPT FROM • PARKS AND RECREATION BOARD Minutes of Regular Meeting- September 29, 1999 281 North College Avenue Conference Room A 5:30 p.m. Council Liaison: Bill Bertschy Staff Liaison: Jackie Rael, 221-6351 President: Lance Freeman Phone: 491-7813 (work) 484-6789 (home) Meeting Attendance Board Members: Rebecca Chavez,Ross Cunni$Lance Freeman,Dean Hoag, Paul Hudnut, Mary Ness, and Paul Van Valkenburg. Staff. Jean Helburg, Terry Keith, Tim Buchanan, Jim Clark, Craig Foreman, Janet Meisel-Bums, Marty Heffernan, Mike Powers, and Jackie Darner. Guests: Michael Rosso, Jim Mohney, David King, Fred Flores, Joe Helm, and Jerry Brumit. County Oven Space Ballot Issue Marty Heffernan explained the County Open Space Ballot Issue and what the City would gain from this tax extension. He passed out a ballot summary to the Board. He noted that this ballot issue would continue the existing County 1/4 cent sales tax for 15 years plus bonding authority which allows early use of the revenues to buy open space before costs go up. He stated that 2.4 million dollars a year in revenue is generated for the City by this tax and described what has been accomplished with the monies including preservation and conservation issues. He explained the benefits for Parks and Recreation could be the trails program and spoke of the benefit of having land for trails and recreational purposes. Paul Hudnut made a motion that the Board recommend that City Council support this ballot proposal. Ross Cunniff seconded the motion. The motion passed unanimously. PROS STATEMENT FOR INITIATED ISSUE 100 The wide open spaces of the American West are known throughout the world. Unfortunately,many of these open spaces are rapidly being lost to development. In 1995,Larimer County voters overwhelmingly approved a '/4 cent sales tax-1 penny on S4 (excluding food and medicine) - specifically earmarked for open space,wildlife habitat, regional parks and trails.Initiated Issue 100(Help Preserve Open Spaces) will simply continue the existing open space sales tax and establish bonding authority for the County. Will the tax rate be increased? No! The existing tax will continue as is. Because this is a sales tax,much of the tax revenue will come from people visiting Larimer County. Why do we need to continue the existing open space tax? • Larimer County is one of the fastest growing areas in the United States, and open spaces are rapidly disappearing to development. • Land values in Larimer County are soaring and are expected to keep rising. As a result,there is not enough existing funding to preserve even the highest priority open spaces. • By passing Initiated Issue 100, funds will be available now to preserve important open space at today's prices and low interest rates while it's still available. • It's financially and environmentally responsible! What will it do? It will continue to provide money to • Preserve important natural areas, open space,wildlife habitat and aggcultural lands • Provide buffers between cities to maintain community identity • Develop more recreational trails • Improve outdoor recreation opportunities at County parks What's been accomplished so far? Over 8,000 acres throughout Larimer County have been preserved since 1995! • 400 acres added to Horsetooth Mountain Park • 2,000 acres preserved in the Fort Collins-Loveland Corridor • Wildlife habitat and natural areas along the Poudre and Big Thompson Rivers protected 0 385 acres of the Devil's Backbone preserved as a public nature park INITIATIVE TO CONTINUE THE EXISTING HELP PRESERVE OPEN SPACES SALES AND USE TAX AND TO AUTHORIZE REVENUE BONDS FOR PRESERVATION OF OPEN SPACES WHEREAS, at the general election held on November 7, 1995,the voters of Larimer County, Colorado (the`County") overwhelmingly approved the following ballot question (the"1995 Help Preserve Open Spaces Ballot Question"): SHALL LARIMER COUNTY'S TAXES BE INCREASED $6,200,000 MILLION ANNUALLY COMMENCING IN 1996,AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY THEREAFTER FOR OPEN SPACE.NATURAL AREA, WILDLIFE HABITAT, PARK AND TRAIL PURPOSES, SUCH TAX TO CONSIST OF A ONE QUARTER PERCENT (114%) COUNTY WIDE SALES AND USE TAX (NOT ON FOOD) TO BE IMPOSED BEGINNING JANUARY 1, 1996 AND ENDING ON DECEMBER 31, 2003, OF WHICH A MINIMUM OF 55% OF THE REVENUES ARE PLEDGED TO THE MUNICIPALITIES OF LOVELAND, FORT COLLINS, ESTES PARK, BERTHOUD, TIMNATH, AND WELLINGTON; AND NOT MORE THAN 45% OF THE REVENUES ARE PLEDGED TO LARIMER COUNTY, ALL FOR THE ACQUISITION, PROTECTION. IMPROVEMENT AND LONG-TERM MAINTENANCE OF OPEN SPACE,NATURAL AREAS, WILDLIFE HABITAT, PARKS AND TRAILS. ALL AS IS MORE PARTICULARLY DESCRIBED IN THE HELP PRESERVE OPEN SPACES INITIATIVE; AND SHALL THE PROCEEDS OF SUCH SALES AND USE TAXES AND INVESTMENT INCOME THEREON CONSTITUTE VOTER-APPROVED REVENUE CHANGES AND BE COLLECTED AND SPENT BY THE COUNTY WITHOUT REGARD TO ANY EXPENDITURE, REVENUE-RAISING, OR OTHER LIMITATION CONTAINED WITHIN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, AND WITHOUT LIMITATION IN ANY YEAR THE AMOUNT OF OTHER REVENUES THAT MAY BE COLLECTED AND SPENT BY THE COUNTY? WHEREAS, the citizens of Larimer County have shown strong support to preserve and provide open space, natural areas, wildlife habitat,parks and trails for today and for the future; and WHEREAS, there is not enough existing funding to preserve and protect even the . highest priority open spaces,natural areas, and wildlife habitat in Larimer County and the cities and towns of Larimer County; and WHEREAS, Larimer County is one of the fastest growing counties in the United States, and its open lands are rapidly disappearing to development; and WHEREAS, land values in Larimer County are currently increasing 15-20% per year and as high as 50% per year; and WHEREAS, the authority to issue sales and use tax revenue bonds will allow Larimer County to preserve land at today's prices and to protect our open space priorities before the land is developed; and WHEREAS, it is financially responsible to preserve open space now because interest rates are not only below their historical average but are also lower than the annual percentage increase in land values; and WHEREAS, Larimer County and the cities and towns of Larimer County have demonstrated the ability to acquire important lands responsibly; to leverage funds through Great Outdoors Colorado, land trusts and other government agencies; and to partner with each other to implement adopted master plans for open space, natural areas,parks and trails; and WHEREAS, there is a citizens' effort to place an initiative on the November 2, 1999 ballot to preserve open space, natural areas, wildlife habitat,parks and trails by continuing the existing '/,% county-wide open space sales and use tax, continuing the allocation of 55% of the proceeds thereof to the municipalities of Loveland, Fort Collins, Estes Park, Berthoud, Timnath and Wellington and the remaining 45%to the County and authorizing the County to issue revenue bonds payable from the proceeds of the open space sales and use tax allocated to the County; and WHEREAS, the 1995 Help Preserve Open Spaces Ballot Question and paragraph 36 of the Help Preserve Open Spaces Initiative, as modified by County Resolution No. R95-123g, provide for the expiration of the open space sales and use tax midnight on December 31, 2003; and WHEREAS, the provisions of the Help Preserve Open Spaces Initiative, as modified by County Resolution No. R95-123g, shall continue except as modified herein; and WHEREAS, due to the immediacy of the need, sales and use tax revenue bonds as authorized by § 29-2-101, et seq., C.R.S., should be issued in order to allow acquisitions to take place as soon as possible; and . WHEREAS, Article X, Section 20 of the Colorado Constitution requires voter approval of the continuation of an expiring tax and the issuance of sales and use tax revenue bonds. NOW, THEREFORE, BE IT RESOLVED: i. The Help Preserve Open Spaces Initiative, as modified by County Resolution No. R95-123g, shall be amended as follows: (a) Paragraph I shall be amended by the addition of the following new subparagraph i): i) the portion of the proceeds of the sales and use tax allocated to Larimer County pursuant to paragraph 15 hereof shall be expended for the purposes set forth in such paragraph. (b) Paragraph 15 of the Help Preserve Open Spaces Initiative, as modified by County Resolution No. R95-123g, shall be amended to read: • THAT there shall be established two separate funds within the Larimer County Open Space Fund to be known, respectively, as the "Larimer County Open Lands Acquisition and Improvement Fund" and the "Larimer County Open Lands Lon'Term Management Fund"; and that, after funds have been allocated to municipalities as described in paragraphs seven through 14 hereof,the remaining fund balance in the Fund (not less than 35 percent) shall be deposited as follows: (a) Not less than 70 percent and not more than 85 percent of such remaining fund balance in the Fund,the exact percentage to be determined by the Board of County Commissioners, in its discretion, shall be deposited to the Larimer County Open Lands Acquisition and Improvement Fund to be used solely to provide capital improvements for open space, natural areas, wildlife habitat, parks and trails, which, for this purpose, is defined as: (i) paying all or any part of the costs of acquiring interests in, protecting and improving open space, natural areas, wildlife habitat. parks and trails; (ii) paying all or part of the costs of improving existing regional parks, including Carter Lake, Horsetooth • Reservoir. Flatiron Reservoir and Pinewood Reservoir, provided that the amount used for such purpose may not exceed 15 percent of such remaining fund balance; (iii) paying the costs of planning for and administering the activities described in clauses (i) and (ii); and (iv) paying the principal of, premium, if any, and interest on and other costs relating to the sales and use tax revenue bonds authorized by paragraph 38 hereof. (b) Not less than 15 percent of such remaining fund balance in the Fund and any excess in the Fund remaining after the deposit to be made under subparagraph(a) of this paragraph 15 shall be deposited to the Larimer County Open Lands Long-term Management Fund to be used solely for paying all or any part of the long-term costs of managing, maintaining, and administering such interests and improvements, provided that such deposit shall not exceed 30 percent of the remaining fund balance in the Fund. (c) Paragraph 36 shall be amended to read: The sales and use tax shall expire at midnight on December 31, 2018 and all mone,s remaining in the Fund created hereunder for Larimer County shall continue to be expended for the purposes set forth herein until completely exhausted. (d) The following Paragraph 38 shall be added: If the ballot question set forth in the Initiative to Continue the Existing Help Preserve Open Spaces Sales and Use Tax and to Authorize Sales and Use Tax Revenue Bonds for Preservation of Open Spaces is approved by County voters,the Board of County Commissioners of the County may issue sales and use tax revenue bonds in one or more series and from time to time in accordance with such ballot question and § 29-2- 101, C.R.S., et seq., for the purpose of financing costs payable from the Larimer County Open Lands Acquisition and Improvement Fund. 2. The Board of County Commissioners of the Count), shall have the authority to modify or amend the Help Preserve Open Spaces Initiative, as modified by County Resolution No. R95-123g and this initiative, so that they conform to law. 3. The Ballot Title/Question on this county-wide sales and use tax initiative shall be referred to the registered electors of Larimer County at a general election to be held on Tuesday, the 2"d day of November, 1999, and shall be in substantiall, the following form with only such changes as may be determined by the Board of County Commissioners of the County: SHALL LARIMER COUNTY TAXES BE INCREASED S 12 MILLION ANNUALLY (FIRST FULL FISCAL YEAR DOLLAR INCREASE STARTING IN 2004), R'ITH NO INCREASE IN ANY TAX RATE. BY CONTINUING THE EXISTING COUNTY-WIDE '/<% OPEN SPACES SALES AND USE TAX (NOT ON FOOD OR PRESCRIPTION DRUGS) FOR 15 YEARS FROM 2004 THROUGH 2O18 FOR THE PURPOSE OF ACQUIRING, PROTECTING, IMPROVING, MANAGING, MAINTAINING AND ADMINISTERING OPEN SPACE, NATURAL AREAS, WILDLIFE HABITATS, PARKS AND TRAILS IN' ACCORDANCE WITH THE "HELP PRESERVE OPEN SPACES INITIATIVE" APPROVED BY COUNTY VOTERS AT THE NOVEMBER 7, 1995 ELECTION; SHALL LARIMER COUNTY DEBT BE INCREASED BY NOT MORE THAN $54 MILLION, WITH A MAXIMUM REPAYMENT COST OF S84 MILLION, BY THE ISSUANCE OF REVENUE BONDS PAYABLE SOLELY FROM A PORTION OF THE REVENUES FROM THE OPEN SPACES SALES AND USE TAX ALLOCATED TO THE COUNTY; SFIALL A SEPARATE CAPITAL IMPROVEMENT FUND BE CREATED FOR SUCH PURPOSE; SHALL THE COUNTY BE AUTHORIZED TO REFUND SUCH BONDS AT THE SAME OR A LOWER OR HIGHER INTEREST RATE WITHOUT ADDITIONAL VOTER APPROVAL; AND • SHALL THE REVENUES FROM SUCH TAXES AND ANY EARNINGS ON THE INVESTMENT THEREOF AND ON THE PROCEEDS OF SUCH BONDS (REG.ARDLESS OF AMOUNT) CONSTITUTE A VOTER- APPROVED REVENUE CHANGE: ALL IN ACCORDANCE WITH THE "IN-ITIATIN"E TO CONTINUE THE EXISTING HELP PRESERVE OPEN SPACES SALES AND USE TAX AND TO AUTHORIZE REVENUE BONDS FOR PRESERVATION OF OPEN SPACES" ON FILE AT THE OFFICE OF THE LARIMER COUNTY CLERK AND RECORDER? YES NO RESOLUTION NO. R95-� RESOLUTION CALLING ELECTION, CERTIFYING BALLOT TITLE 1� AND CONFORMING A PROPOSAL FOR A COUNTY-WIDE SALES AND USE TAX TO STATUTORY REQUIREMENTS WHEREAS, Article 2 of Title 29 of the Colorado Revised Statutes (C.R.S. ) , as amended, authorizes referral of a county-wide sales and use tax to the registered electors of a county either by resolution adopted by the Board of County Commissioners or by petition initiated and signed by five percent of the registered electors of the county; and WHEREAS, a Petition entitled "HELP PRESERVE OPEN SPACES INITIATIVE" requesting a proposal for a county-wide one-fourth of one cent sales and use tax to provide money for open space, natural areas, wildlife habitat, parks and trails has been presented to this Board; and WHEREAS, the Larimer County Clerk and Recorder has provided certification, as required by §29-2-104(4) , C.R.S. , that the Petition has been signed by at least five percent of the registered electors of Lari-men County; and WHEREAS, Du'rsuant to §29-2-104( 4) , C.R.S. , the Board of County Commissioners, upon being presented with a petition requesting a proposal for a ccu.^.ty-wide sales and use tax, which is certified by the Countv Cleric and Recorder as being signed by five percent of the registered electors of Larimer County, is recuirec to submit such proposal to the registered electors of Larimer Count ; and WHBREAS, Article X, Section 20 of the Colorado Constitution requires voter approval of the proposed county-wide sales and use tax; and WHEREAS, §29-2-105 requires that a proposal for a county-wide sales and use tax contain certain provisions and the Petition requesting the proposal does not include certain provisions required by statute, and it is, therefore, necessary to amend the proposal prior to submission to the electorate. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF LARIMER COUNTY: Section 1. Election Called. It is hereby determined that an election shall be held on November 7 , 1995, as a part of the coordinated odd-year election, for the purpose of submitting to the registered electors of Larimer County the question set forth hereafter. The conduct of the election shall conform, so far as practicable, to the general election laws of the State of Colorado. Section 2. Election Official. The Larimer County Clerk is hereby designated as the County' s "designated election official." , • as defined in Section 1-1-104( 8 ) , C.R.S. as the person responsible for running the election, and is directed and authorized to take such action as may be necessary to. call, hold and canvass the election in accordance with law. 0 Section 3. Ballot Title. The ballot title shall be as follows and is hereby certified to the Larimer County Clerk and Recorder for submission to the registered electors of Larimer County: SHALL LARIMER COUNTY TAXES BE INCREASED $6, 200,000 ANNUALLY, COMMENCING IN 1996, AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY THEREAFTER, FOR OPEN SPACE, NATURAL AREA, WILDLIFE HABITAT, PARK AND TRAIL PURPOSES, SUCH TAX TO CONSIST OF A ONE QUARTER PERCENT ( 1/4% ) COUNTY-WIDE SALES A'ID USE TAX (NOT ON FOOD) TO BE IMPOSED BEGINNING JANUARY 1, 1996, AND ENDING ON DECEMBER 31, 2003, OF WHICH A MINIMUM OF 55$ OF THE REVENUE'S PRE PLEDGED TO THE MUNICIPALITIES OF LOVELAND, FORT COLLINS, ESTES PARK, BERTHOUD, TIMNATH, AND WELLINGTON; AND NOT MORE THAN 45% OF THE REVENUES ARE PLEDGED TO LARIMER COUNTY; ALL FOR THE ACQUISITION, PROTECTION, IMPROVEMENT AND LONG-TERM MAINTENANCE OF OPEN SPACE, NATURAL AREAS, WILDLIFE HABITAT, PARKS AND TRAILS, ALL AS IS MORE PARTICULARLY DESCRIBED IN THE HELP PRESERVE OPEN SPACES INITIATIVE; AND SHALL THE PROCEEDS OF SUCH SALES AND USE TAXES, AND INVESTMENT INCOME THEREON CONSTITUTE VOTER- APPROVED REVENrUE CHANGES AND BE COLLECTED AND SPENT BY THE COUNTY WITHOUT REGARD TO ANY EXPENDITURE, REVEVUB- RAISING, OR OTHER LIMITATION CONTAINED WITHIN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, AND WITHOUT LIMITING IN ANY YEAR THE AMOUNT OF OTHER REVENUES THAT MAY BE COLLECTED AND SPENT BY THE COUNTY? YES NO Section 4. Notices of Election. a) Pursuant to §29-2-104( 5 ) C.R.S. , the County Clerk and Recc_de= shall cause to be published the test, as amended, of the proposal for a county-wide sales and use tax :our separate times, a week apart, in the official newspaper of Larimer County and each city and incorporated town within Larimer County. b) The County Clerk and Recorder shall cause to be published, at least ten days before the election, the notice required by §1-5-205 C.R.S. Such notice shall be in the form and contain the information required by law. Said notice shall also be posted as required by §1-S-205( 1.3) . c) The County Clerk and Recorder shall cause a notice to all registered electors of the County to be mailed in accordance i2 with Article X, Section 20(3 ) (b) of the Colorado Constitution and other applicable laws. Such notice shall be in the form and contain the information required by law. d) In addition, such other notice of the election as may be required by law or deemed by the County Clerk and Recorder to, be necessary or appropriate shall be given in the time, form and manner required by law. Section 5. Amendments to Text of Pr000sal. Numbered paragraph 29 of the text of the proposal for a county-wide sales and use tax shall be amended to read as follows: THAT a county-wide one quarter of one percent (0.25t) sales tax in accordance with the provisions of Article 2, Title 29, Colorado Revised Statutes, as amended, shall hereby be imposed on the sale of tangible personal property at retail or the furnishing of services in Larimer County as provided in Paragraph (d) of Subsection ( 1 ) of Section 29-2-105, Colorado Revised Statutes, as amended, and as is more fully hereinafter set forth. For the purposes of this sales tax initiative, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of Larimer County or to a common carrier for delivery to a destination outside the limits of Larimer County. The cross receipts from such Sales shall include delivery chances when such charges are subject to the state sales and use tax imposed by Article 26 of Title 39, Colorado Revised Statutes, as amended, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in Larimer County or has more than one _lace of business, the place or places at whiCn the retail sales are consummated for the purpose of a sales tax imposed by this initiative shall'_ be determined by the provisions cf Article 26 of Title 39, Colorado Revised Statutes, as amended, and by rules and regulations promulgated by the Department of Revenue. The amount subject to tax shall not include the amount of any sales or use tax imposed by Article 26 of Title 39, Colorado Revised Statutes, as amended. The tangible personal property and services taxable pursuant to this initiative shall be the same as the tangible personal property and services taxable pursuant to Section 39-26-104, Colorado Revised Statutes, as amended, and subject to the same exemptions as those specified in Section 39-26-114, Colorado Revised Statutes, as amended, and further subject to the exemption for sales of food ( as the term "food" is defined in Section 39-26-102(4. 5 ) ) specified in Section 39-26- 114( 1 )'(a) (XX) , Colorado Revised Statutes, as amended, the exemption for purchases of machinery and machine tools specified in Section 39-26-114( 11 ) , Colorado Revised Statutes, as amended, and the exemption for sales and purchases of those 3 items in Section 39-26-114( 1 ) ( a) (XXI ), Colorado Revised Statutes, as amended. All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the sales tax imposed by Larimer County when such sales meet both of the following conditions: a) The purchaser is a non-resident of or has his principal place of business outside of Larimer County; and b) Such personal property is registered or required to be registered outside the limits of Larimer County under the laws of the State of Colorado. The courty-wide sales tax shall not apply , to the . sale of construction and building materials, as the term is used in Section 29-2-109, Colorado Revised Statutes, as amended, if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to the County evidencing that a local use tax has been paid or is required to be paid. The county-wide sales tax will not apply to the sale of tangible personal property at retail or the furnishing of services 'i: the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule county equal to cr in excess of that sought to be imposed by Larimer County. - credit shell be cran-ed against the sales tax imposed by _arime= Cou^.zy with r=_snect to such transaction equal in amount to the • lawfully impcsed local sales or use tax previously_ _aid by the purchaser or user to the previous statltory or home rL'le count'--. The amount of _n e .credit shall not ez=esd t.,e Sales tax impcsed by Larimer Countv. The county-wide sales tax will not apply to the sale cf food purchased with food stamps. For purposes of this paragraph, "food" shall have the meaning as provided in 7U. S .C. Section 2012(g) as such section exists on October 1, 1987 or is thereafter amended. The county-wide sales tax will not apply to the sale of food purchased with funds provided by the special supplemental food program for women, infants and children, 42 U.S.C. Section 1786. For purposes of this paragraph, "food" shall have the same meaning as provided in 42 U.S.C. Section 1786 as such section exists on October 1, 1987 or is thereafter amended. Any person engaging in the business of selling tangible Personal property at retail, or the furnishing of certain services as herein specified, is required to obtain a license therefore, which license shall be granted at no cost and issued by a designated official of the Larimer County Financial Administration Division, and shall be in force and effect until the 31st day of December of 2003, unless sooner 4 revoked. Such license shall be granted upon application stating the name and address of the person desiring such license, the name of such business and location, and such other facts as the said official may reasonably require. In case business is transacted at two (2) or more separate places by one person, a separate license for each place of business shall be required. Each license shall be numbered and shall show the name, residence, place and character of a business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferable. Any license may be revoked for cause as provided in Section 39-26-103, C.R.S. , and any amendment thereto enacted before the effective date of this initiative, which provision is incorporated herein by this reference. No license shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this initiative. The vendor (retailer) shall be entitled as collecting agent to withhold a collection fee in the -same amount and in the same manner as authorized in Section 9-26-10. C.R.S. , and any amendment thereto enacted before or after the effective date of this proposal, from the total amount due by vendor to the Countv. No vendor shall be entitled to the collection fee for any month that the vendor is or remains delinquent. The sales tax imposed shall be collected, administered and enforced bv_ the Executive Director of ;.he Department of Revenue in the same manner as the collection, administration and enforcemem-, of the Colorado State sales tax, as provided by Article 25 of Title 39, Colorado Revised Statutes, as amended. A copy cf the text of the amended pproposal is attached hereto. ADOPTED this c�3 nd ay of 0 U T , 1995. BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF LARIMER ATTEST: By- Deputy Clerk of the Board C airman a PROv M TO roan: D&: 0�c 1Y\s.acY xss: =MrYs:nxs mcn+:r a::ouxrr 5 HELP PRESERVE OPEN SPACES INITIATIVE WHEREAS, there is citizen support in Larimer Countv to preserve and provide open space, natural areas, wildlife habitat, parks and trails for todav and for the future; and WHEREAS, the need exists now in Larimer County and in the cities and towns of Loveland, Fort Collins, Estes Park, Berthoud, Timnath and Wellington to protect, acquire, improve and maintain open space, natural areas, wildlife habitat, parks and trails; and WHEREAS, no other county-wide funding source exists to protect open space and provide trails; and WHEREAS, the intent of this initiative is to establish one county-wide sales and use tax to be shared by Larimer County, Loveland, Fort Collins, Estes Park, Berthoud, Timnath and Wellington for open space, natural area, wildlife habitat, park and trail purposes on a willing seller basis only; and WHEREAS, Larimer County and the cities and towns in Larimer Countv have developed master plans for open space, natural area, Dark and trail purposes; and WHEREAS, Larimer County and the cities and towns -4 - Larimer Coun-v will- coordinate implementation of those plans invclving open space, natural areas, wildlife habita-, parks and trails; and WHEREAS, Larimer County will coordinate with unincorporated communities includ-ng but not limited to Laporte, Ballvue, Redfeather Lakes regarding their open space, natural area, wildlife habitat, park and trail goals; and WHEREAS, t__-e 'intent of this initiative is to supplement existing funding sources, i_ any, for open space, natural area, Wildlife habitat, park and trail purposes; and WHEREAS, agriculture is determined to be significant to Larimer County' s cultural heritage, therefore preservation of lands for agricultural- purposes from willing participants is desirable; and WHEREAS, Larimer Countv and the cities and towns in Larimer County will partner with each other and with land trusts and other state and federal agencies in order to jointly pursue funds from the GO Colorado Trust Fund as well as other appropriate grant programs; and WHEREAS, there is a citizens effort to place an initiative on the November, 1995 ballot to fund open space, natural areas, wildlife habitat, parks and trails with a county-wide 1/4 cent sales and + use tax (not on food) that is limited to eight years. NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS: 1. THAT for the purposes of open space, natural areas, wildlife habitat, parks and trails, a county-wide one quarter of one percent (0.25% ) sales and use tax shall hereby be imposed and the proceeds of the sales and use tax shall be expended by Larimer County for Larimer County and on behalf of the municipalities in Larimer County including Loveland, Fort Collins, Estes Park, Berthoud, Timnath and Wellington for the following purposes: a) To acquire fee title interest in real property in Larimer County and within the municipalities of Larimer County for open space, natural area, wildlife habitat, park and trail purposes; b) To acquire less than fee interests in real property such as easements (including conservation and agricultural) , leases, options, future interests, covenants, development rights, subsurface rights and contractual rights, either on an exclusive or nonexclusive basis, for open space, natural area, wildlife habitat, park and trail purposes; c) To acquire water rights and water storage rights for use in connection with the aforementioned purposes; d) To acquire rights-of-way and easements for trails and access to public '_ands in Larimer Countv and within the municipalities of Larimer County, and to build and improve such trails and accessways; e) To allow expenditure of funds for joint projects between counties, municipalities, recreation districts, other government entities, trusts, foundations or other public or ^rivate entities for open space, natural area, wildlife habitat, park and trail purposes in Larimer County and within the municipalities of Larimer County; f) To improve and protect open space, natural areas, wildlife habitat, parks and trails; g) To manage, patrol and maintain open space, natural areas, wildlife habitat, parks and trails; h) To pay ror related collection, distribution and construction costs subject to limitations stated herein. 2. THAT all acquisitions shall be carried out with good faith negotiations with willing sellers; and that no entity receiving this sales and use tax revenue shall use such funds to make any acquisition authorized by this initiative through eminent domain or the threat of eminent domain; 3. THAT a separate fund, to be known as the. "Larimer County Open Space Fund" (the "Fund" ) shall be created and . 100!k of the revenue (gross receipts less collection and distribution costs) derived from the sales and use tax shall be deposited 2 thereto; and that a minimum of fifty-five percent ( 55% ) of the revenue deposited thereto shall be attributed to the • municipal-ties located wholly within Larimer County as further described in paragraph 6; and that the remaining fund balance, after municipal shares have been attributed, but not less than thirty-five percent (35%) , shall be allocated to Larimer County to be used solely for the purposes stated herein and as further described in paragraph 15 below; 4. THAT interest generated from the revenues of the sales and use tax shall be used for the purposes stated herein; 5. THAT revenue generated on open space, natural areas, wildlife habitat, parks and trails acquired with this sales and use tax shall be used for the purposes stated herein; 6. THAT a minimum of fifty-five percent ( 55A) of the revenue (gross receipts less collection and distribution costs ) derived from the sales and use tax shall be allocated to municipalities located wholly within Larimer County; and that the attributable share to each municipality within Larimer Countv shall be determined at least annually in accordance with one of two fo=,nulas as described in ( i ) and (ii ) , whichever attributes the larger amount of revenue to that municipality: W ?opu_aticn formula: the amount deemed attributable to a munidpa_ity shall be that amount which bears the same ratio the population within said municipality bears to the total population of the municipalities of Larimer County; or ( ii ) Safes tax collection formula: the amount deemed attributable to a municipality shall be that amount which bears the same ratio the amount of state sales tax revenue collected within said municinality bears to the total amount of state sales tax revenue collected in the municipalities of Larimer County whichever benefits that municipality most; and that the source of statistics for population shall be the same as the current statistics used by the Colorado Division of Local Government in the Department of Local Affairs; and that the source of statistics for sales tax collection shall be the same as the current statistics used by the Colorado Department of Revenue; 7. THAT Larimer Countv shall create a separate account for the municipality of Loveland; and that 100% of the revenue attributed to Loveland from said sa'_es and use tax and any investment income thereon which is attributed to Loveland shall be deposited thereto; and that the revenue deposited shall be used for paving all or any part of the costs of acquiring interests in, protecting, improving and maintaining open space, natural areas, and wildlife habitat; and parks and recreational trails as defined in paragraphs • 16b and 16c; 3 8. THAT Larimer County shall create a separate account £or the municipality of Fort Collins; and that 100-% of the revenue attributed to Fort Collins from said sales and use tax and any investment income thereon which is attributed to Fort Collins shall be deposited thereto; and that the revenue deposited shall be used to further implement the Fort Collins Natural Areas Plan and to further implement of the Fort Collins trails program; and that a portion of the revenue shall be used for long-term management and maintenance cf natural areas and trails; 9. THAT Larimer County shall create a separate account for the municipality of Estes Park; and that 100€ of the revenue attributed to Estes Park from said sales and use tax and any inves w ent income thereon which is attributed to Estes Park shall be deposited thereto; and that the revenue deposited shall be used to fund preservation of open space, wildlife habitat and 'buffers to Rocky Mountain National Park and to provide trails as described in the Estes Park Hike and Bike Plan and the Estes Valley Trails Plan; and that a portion of the revenue shall be used for long-term management and maintenance of those purposes; 10. THAT Larimer County shall create a separate account for the munic_ta'_ity of Berthoud; and that 100* of the revenue attributed tc Berthoud from said sales and use tax and anv invest.-�ent income thereon which is attributed to Berthoud shall be depcsited thereto; and t^.at the revenue deposited shall be lir.._tsd to activities that identify, preserve and maintain sites that are natural habitats for w_1G_:.fe and native plants specifically including wetlands, reservoirs and river —idors; protect farmlands and encourage agricultural- activities in those surrounding lands that also contribute tc open space and buffers with nearby communities; link the undeveloped areas associated with the community gateway south of Berthoud with the Little Thompson corr_dcr; protect the undeveloped '_ands around and connec:inc tie reservoirs in the Berthoud area all as described in the Berthoud Comprehensive Plan, Land Use Plan and the Northern Colorado Regional Planning Study; 11. THAT Larimer Countv shall create a separate account for the municipality of Timnath; and that 100% of the revenue attributed to Timnath from said sales and use tax and any inves=..nent income thereon which is attributed to Timnath shall be deposited thereto; and that the revenue deposited shall be used for the purposes stated herein; 12. THAT Larimer Countv shall create a separate account for the municipality of Wellington; and that 100% of the revenue attributed to Wellington from said sales and use tax and any inves,=nent income thereon which is attributed to Wellington shall be deposited thereto; and that the revenue deposited shall be used for the purposes stated herein; 4 13 . THAT Larimer County shall distribute funds on behalf of a municipality upon the municipality representing to the County that the funds are to be used in accordance with this initiative and the County is entitled to rely upon such representation when making the distribution and shall not be responsible for any misuse of funds so distributed; 14. THAT each municipality and Larimer County shall prepare a report to the public annually regarding the use of the revenues attributed to said municipality and Larimer County; 15 . THAT, after municipal funds have been allocated, the remaining fund balance (not less than thirty-five percent) shall be used by Larimer County for the purposes stated herein; and that over the life of the sales and use tax; ( i) not less than seventy percent ( 70t) of the revenue shall be used solely for paying all or any. part of the costs of acquiring interests in, protecting' and improving open space, natural areas, wildlife habitat, parks and trails; (ii ) not less than fifteen percent ( 15%) and up to thirty percent (30%) of the revenue shall be set aside to be used solely for paying all or any part of the long-term costs of operating, maintaining, and administering such interests and improvements; and ( iii) not more than fifteen percent ( 15%) of the revenue shall be used solely for paying any part of the costs of improving existing regional parks including Carter Lake, crsetooth Reservoir, rlatiron Reservoir and Pinewood Reservoir; and that, if Larimer Countv terminates its lease with -.,a U.S. Bureau of Reclamation for recreational management or the aforementioned reservoirs before December 31, 2003, then the revenue allocated to improving existing regional parks as described _n above shall thereafter be used solely for pavinc all or anv part off the costs of acquiring interests in, protecting and improving open space, natural areas, wildlife habitat, parks and trails. The above use of funds shall be determined as of December 31, 2003, the last effective day of the sales and use tax. 16. THAT, specifically for the revenues attributed to Larimer County, open space, natural areas, wildlife habitat, parks and trails are defined as, but not limited to, those lands generally described in the Larimer County Comprehensive Parks Master Plan adopted by the Board of County Commissioners on June 14, 1993 , or as may hereafter be amended by the Board, in which it has been determined that it is, or may in the future be, within the public interest to acquire an interest in order to assure their protection; and that open space, natural area, wildlife habitat, park and trail acglisitions and improvements shall be, or similar in character to those described below: a) Open space lands may include: • Lands with significant natural resource, scenic and wildlife habitat values; 5 • Lands that are buffers maintaining community identity such as the area between Fort Collins and Loveland and the area between Loveland and Berthoud; • Lands that are to be used for regional trails and/or ' wildlife migration routes; • Lands that will be preserved for agricultural purposes from willing participants. Lands that provide outdoor recreation, environmental education or nature observation opportunities near population centers, including areas that expand or provide buffers to existing parklands; • Lands with other important values such as scenic and historic sites that contribute to Larimer County' s natural and cultural heritage. Lands considered highly desirable for preservation using revenue from Larimer County' s attributable share and in cooperative partnerships with other entities include: • Riparian lands and access to riparian lands along the Big Thompson River and the Cache La Poudre River, • Wildlife habitat and scenic open space located in the foothills and upland grasslands in the vicinity, of Fort Collins and Loveland; • Buffers to maintain community identity which include agricultural uses in the areas between Fort Collins and Loveland and Loveland and Berthoud; • Wildlife habitat, scenic open space and buffers to the Rockv Mountain National Park in the Estes Park area Including the Meadowdale Ranch conservation easement; • Lands for wildlife habitat protection and passive recreation at plains reservoirs including Fossil Creek; b) Improveme.n-,s will protect natural resources and water vuali�r; enhance the cuality of the outdoor recreational experience; and will provide trails and public access to public lands in Larimer County. Improvements may include trails and trailheads; water and sanitary facilities; campground and picric facilities; swim beaches and boating facilities; environmental education opportunities and access for the physically disabled. c) Trails provide links and access to outdoor recreation, open space, parks, natural areas and other communities while preserving natural features or migration corridors for wildlife. 17. ' THAT a voluntary county-wide Advisory Board shall be established by the Board of County Commissioners to make recommendations regarding the attributable revenue share to Larimer County; and that the membership of the Advisory Board at a minimum shall consist of one (1) elected official or appointee from the municipalities of Berthoud, Estes Park, Fort Collins and Loveland; one ( 1) member from the 6 Larimer County Planning Commission;, and four (4) citizens appointed at large. The membership of the Advisory Board shall represent a balance in geography, population and interest; • 1B. TY.AT if the majority of the qualified electors voting thereon vote for approval of this county-wide sales and use tax initiative, such county-wide sales and use tax shall be effective throughout the incorporated and unincorporated portions of the Larimer County beginning Januar-,7 1, 1996; 19 . That pursuant to Article 2 of Title 29 of the Colorado Revised Statutes, Larimer County is authorized to pledge sales and use tax revenue for capital improvements and, if the sales and use tax is approved and if the County acted to pledge sales and use tax for capital improvements, the County shall pledge the revenue only for the purposes stated herein. 20. T%AT no land acquired ^.much the revenues provided by this sales and use tax may be sold, leased, traded, or otherwise conveyed, nor may an exclusive license or permit on such land be given, nor may the use of such land be converted to purposes other than those permitted hereby unt-1 approval of such ac=ion by the appropriate elected board or counc_'- . Prior to such action, the proposed action shall be reviewed by the anolicable county or municipal adv_sory board, and a reco mlendaticn shall be forwarded to the eCprocr:ate elected . board or council. Approval of the action may b=_ given only by a majority vote of the members or the elected board or council after a public hearing held w_th nec_ce published at _east ten ( 10) days in advance in the official newspeper of the County and each muric_pal_ty within the County, c:v_ng the location cf the land in question and the __^_tended action relating thereto. 21. THAT ( _) if any real property or interest therein acquired by use of proceeds of said sales and use tax pursuant to paragraph 1 of this initiative ever be sold, exchanced, transferred or otherwise disposed of, the consideration for such sale, exChance, transfer or disposition shah be subject to the same expenditure and use restrictions as those set forth herein for the original proceeds of said sales and use tax, including restrictions set -forth in this paragraph; and ( ii ) if any real property or interest therein acquired by use of proceeds of said sales and use tax pursuant to paragraph 1 of this initiative shall ever be converted to purposes other than open space, natural area, wildlife habitat, park and tra_l purposes, the Countv or municipality shall pay into the "Fund" , from anv legally available County or municipal moneys other than said sales and use tax, the then estimated value of such property, as determined by an appraisal; 7 22. THAT Larimer County and the municipalities within Larimer County are authorized to adopt such uniform rules and regulations as may be necessary for the administration and enforcement of this initiative; and that the Board of Commissioners or their authorized representatives are hereby empowered to enter into and execute on behalf of Larimer County any agreements necessary for the administration and enforcement of this initiative; 23 . THAT the cost of the election shall be paid from the general fund of Larimer County. 24. THAT the County Clerk and Recorder shall publish the text of this sales and use tax initiative four separate times, a week apart, in the official newspaper of Larimer County and each municipality within this County. 25. THAT the County Clerk and Recorder, as election officer, shall undertake all measures necessary to comply with the election provisions set forth in Colorado Constitution, Article X, Section 20(3 ) , including but not limited to the mailing of required election notices and ballot issue summaries. 26 . THAT the conduct of the election shall conform so far as is practicable to the general election laws of the State of Colorado. 27. THAT distribution of all sales and use tax collected by the Director of Revenue, pursuant to this initiative, shall be to Larimer County which then distributes to municipalities as heretofore described. 28 . THAT a) all use tax collected on construction and building materials pursuant to this initiative shall be distributed to Larimer County; and b) all use tax collected on motor or other vehicles pursuant to this initiative shall be distributed to Larimer County. 29 . THAT a county-wide one quarter of one percent ( 0. 25t) sales tax in accordance with the provisions of Article 2, Title 29, Colorado Revised Statutes, as amended, shall hereby be imposed on the sale of tangible personal property at retail or the furnishing of services in Larimer County as provided in Paragraph (d) of Subsection ( 1 ) of Section 29-2-105, Colorado Revised Statutes, as amended, and as is more fully hereinafter set forth. For the purposes of this sales tax initiative, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of Larimer County or to a common carrier for delivery to a destination outside the limits of Larimer County. The gross receipts from such sales shall include delivery charges when such charges are subject to the state sales and use tax imposed by Article 26 8 of Title 39, Colorado Revised Statutes, as amended, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in Larimer County or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of a sales tax imposed by this initiative shall be determined by the provisions of Article 26 of Title 39, Colorado Revised Statutes, as amended, and by rules and regulations promulgated by the Department of Revenue. The amount subject to tax shall not include the amount of any sales or use tax imposed by Article 26 of Title 39, Colorado Revised Statutes, as amended. The tangible personal property and services taxable pursuant to this initiative shall be the same as the tangible personal property and services taxable pursuant to Section 39-26-104, Colorado Revised Statutes, as amended, and subject to the same exemptions as those specified in Section 39-26-114, Colorado Revised Statutes, as amended, and further subject to the exemption for sales of food ( as the term "food" is defined in Section 39-26-102( 4. 5 ) ) specified in Section 39-26- 114( i ) ( a ) (XX) , Colorado Revised Statutes, as amended, the exemption for purchases of machinery and machine tools specified in Section 39-25-114( 11 ) , Colorado Revised Statutes, as amended, and the exemption for sales and purchases of those items in Section 39-26-114( 1 ) ( a) (XXI ) , Colorado Revised Statutes, as amended. All sales cf personal property on which a specific ownership tax has been paid or is payable shall be exempt from the sales tax imposed :,v Larimer County when such sales meet both of the ollow'_n-_ condi=.cns: a) The-purchaser is a non-resident of or has his principal place of business outsid-= of Larimer Countv; and b) Such personal property is recistered or required to be rec-stered outside the limits of Larimer Countv_ under the laws of the State of Colorado. The county-wide_ sales tax shall net apply to the sale of construction and building materials, as the term is used in Section 29-2-109, Colorado Revised Statutes, as amended, if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a buildinc permit or other documentation acceptable to the County evidencing that a local use tax has been paid or is required to be paid. The county-wide sales tax will not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule county equal to or in excess of that soucht to be imposed by Larimer County. A credit shall be granted against the sales tax imposed by Larimer County with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous 9 statutory or home rule county. The amount of the credit shall not exceed the sales tax imposed by Larimer County. The county-wide sales tax will not apply to the sale of food purchased with food stamps. For purposes of this paragraph, "food" shall have the meaning as provided in 7 U.S.C. Section 2012(g) as such section exists on October 1, 1987 or is thereafter amended. The county-wide sales tax will not apply to the sale of food purchased with funds provided by the special supplemental food program for women, infants and children, 42 U.S.C. Section 1786. For purposes of this paragraph, "food" shall have the same meaning as provided in 42 U.S.C. Section 1786 as such section exists on October 1, 1987 or is thereafter amended. Any person engaging in the business of selling tangible personal property at retail, or the furnishing of certain services as herein specified, is required to obtain a license therefore, which license shall be granted at no cost and issued by a designated official of the Larimer Count-, Financial Administration Division, and shall be in force and effect until the 3lst day of December of 2003, unless sooner revoked. Such license shall be granted upon application stating the name and address of the person desiring such license, the name of such business and location, and such other facts as t.^,e said official may reasonably require. in case business is transacted at two ( 2 ) or more separate places by one person, a separate license for each place of business shall be required. Each license shall be numbered and shall show the name, residence, place and character of a business of the __censee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferable. Anv license may be revoked for cause as provided in Section 39-26-103 , C.R.S. , and any amendment thereto enacted before the effective date of this initiative, which provision is incorporated herein by this reference. No license shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this initiative. The vendor (retailer) shall be entitled as collecting agent to withhold a collection fee in the same amount and in the same manner as authorized in Section 39-26-105, C.R.S. , and any amendment thereto enacted before or after the effective date of this proposal, from the total amount due by vendor to the County. No vendor shall be entitled to the collection fee for any month that the vendor is or remains delinquent. The sales tax imposed shall be collected, administered and enforced by the Executive Director of the Department of Revenue in the same manner as the collection, administration 10 and enforcement of the Colorado State sales tax, as provided by Article 26 of Title 39, Colorado Revised Statutes, as amended. 030. THAT a county-wide one quarter of one percent (0.25% ) use tax in accordance with the provisions of Article 2, Title 29, Colorado Revised Statutes, as amended shall hereby be imposed for the privilege of using or consuming in Larimer County any construction and building materials purchased at retail and for the privilege of storing, using, or consuming In Larimer County any motor and other vehicles, purchased at retail on which registration is required. The use tax shall not apply: a) To the storage, use, or consumption of any tangible personal property the sale of which is subject to a retail sales tax imposed by Larimer County ; b) To the storage, use or consumption of any tangible personal property purchased for resale in Larimer County either in its original form or as an ingredient of a manufactured or compounded Droduct, in the regular course of a business; c) To the stcrage, use or consumption of tangible personal property brought into Larimer County by a non-resident thereof for his own storage, use, or consumption while temporarily within the County; however, this exemption does not apply to the storage, use, or consumption of tangible personal Droperty brought into _..is state by a non-resident to be used in the conduct of a business in t. -s state; d) To the storace, use, or consumption of tanc_ble personal property by the United States gcve=rent, or the State of Colorado, or its institutions, or its poL` tical subdivisions In their governmental_ capacities only or by religious or charitable corporations in the conduct cf their regular religious or charitable functions; e) To the storace, use, or consumption of tangible personal property by a person engaged in the business of manufacturing or compounding for sale, profit, or use any article, substance, or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component Dart of the product or service which is manufactured, compounded, or furnished and the container, label, or the furnished shipping case thereof; £) To the storace, use, or consumption of any article of tangible personal property the sale or use of which has already been subjected to a legally imposed sales or use tax of another statutory or home rule county equal to or in excess of that imposed by Larimer County. A credit shall be granted against the use tax imposed by Larimer County with respect to a person' s storage, use, or consumption in Larimer County of tangible personal property purchased in another statutory or home rule county. The amount of the credit shall be equal to the 11 tax paid by the person by reason of the imposition of a sales or use tax of the other statutory or home rule county on the purchase or use of the property. The amount of the credit shall not exceed the tax imposed by this proposal; g) To the storage, use, or consumption of tangible personal property and household effects acquired outside of Larimer County and brought into it by a non- resident acquiring residency; h) To the storage or use of a motor vehicle if the owner is or was, at the time of purchase, a non-resident of Larimer County and he purchased the vehicle outside of Larimer County for use outside of Larimer County and actually so used it for a substantial and primary purpose for which it was acquired and he registered, titled, and licensed said motor vehicle outside of Larimer County; i) To the storage, use or consumption of any construction and building materials and motor and other vehicles on which registration is required if a written contract for the purchase thereof was entered into prior to the effective date of this use tax proposal. j ) To the storace, use, or consumption of a-v construction and building materials required or made necessary in the performance of any construction contract bid, let, or entered into any time _prior to the effective date of this use tax proposal. 31. THAT the one quarter of one percent ( 0.25&) use tax provided for herein shall be applicable to every moor vehicle for which registration is required by the laws of the State of Colorado, and no registration shall be made of any motor or other vehicle for which registration is required, and no certificate of title shall be issued for such vehicle by the Department of Revenue or its authorized agents until any tax due upon the use, storage, or consumption thereof pursuant to this initiative has been paid. The use tax imposed by this initiative shall be collected by the authorized agent of the Department of Revenue in this county. The proceeds of said use tax shall be paid to Larimer County periodically in accordance with an agreement entered into by and between Larimer County and the Department of Revenue. 32. THAT except as provided by Section 39-26-208 and Section 39 26-304, Colorado Revised Statutes, as amended, any use tax imposed shall be collected, enforced and administered by Larimer County. The use tax on construction and building materials will be collected by the County Building Inspector, by each municipality or as may be otherwise provided by intergovernmental agreement, based upon an estimate of building and construction materials costs 12 submitted by the owner or contractor at the time a building permit application is made. 33. THAT the seven percent (7%) limitation on amount of sales tax provided for in 29-2-108 of C.R. S . shall be exceeded in the municipality of Estes Park, Colorado, if the proposed sales tax is approved and adopted. In such event such sales tax limitation. shall be exceeded by one quarter of one percent (0.25%) . 34. THAT, for purposes of Colorado Constitution Article X, Section 20, the receipt and expenditure of revenue of this sales and use tax and investment income thereon, shall be accounted for, budgeted and appropriated separately from other revenues and expenditures of Larimer County and outside of the fiscal year spending of the County as calculated under Article X, Section 20, and nothing in Article X, Section 20 shall limit the receipt and expenditure in each fiscal year of the full amount of such revenues, nor shall receipt and expenditure of such revenues affect or limit the receipt or expenditure of any and all other revenues of Larime: County for any fiscal year, 35 . THAT if any provision of this initiative or the application therecf to anv person or circumstances. is held invalid, such invalidity shall not affect the provisions or applications of t:_is initia ive regarding the sales and use zax which can . be given affect without -he invalid provision or application and this end, the provisions of this in_czative are declared to be severable; 36 . THAT the sales and use tax shall expire at midnight on December 31, 2003 and all moneys remaining in the "Fund" created hereunder for Larime-- County shall- continue to be expended for the purposes set forth herein until_ completely exhausted. 37. THAT the Ballot Title/Question on the county-wide sales and use tax initiative that shall be referred to the registered electors of Larime-- County at a general election to be held on Tuesday, the 7th day of November, 1995, shall be, in substantially the following form with only such changes as may be determined by the Board of County Commissioners: "S:LALL LARIMER COUNTY TAXES BE INCREASED $6, 200, 000 ANNUALLY, COMMENCING IN 1996, AND BY WHATEVER ADDITIONAL AMOUNTS ARE 7�_AISED ANNUALLY THEREAFTER, FOR OPEN SPACE, NATURAL AREA, WILDLIFE HABITAT, PARK AND TRAIL PURPOSES, SUCH TAX TO CONSIST OF A ONE QUARTER PERCENT ( 1/4%) COUNTY-WIDE SALES AND USE TAX (NOT ON FOOD) TO BE IMPOSED BEGINNING JANUARY 1, 1996, AND ENDING ON DECEMBER 31, 2003, OF WHICH A MINIMUM OF 55% 13 OF THE REVENUES ARE PLEDGED TO THE MUNICIPALITIES OF LOVELAND, FORT COLLINS, ESTES PARK, BERTHOUD, TIMNATH, AND WELLINGTON; AND NOT MORE THAN 45$ OF THE REVENUES ARE PLEDGED TO LARIMER COUNTY; ALL FOR THE ACQUISITION, PROTECTION, IMPROVEMENT AND LONG-TERM MAINTENANCE OF OPEN SPACE, NATURAL AREAS, WILDLIFE HABITAT, PARKS AND TRAILS, ALL AS IS MORE PARTICULARLY DESCRIBED IN THE HELP PRESERVE OPEN SPACES INITIATIVE; AND SHALL THE PROCEEDS OF SUCH SALES AND USE TAXES, AND INVESTMENT .INCOME THEREON CONSTITUTE VOTER-APPROVED REVENUE CHANGES AND BE COLLECTED AND SPENT BY THE COUNTY WITHOUT REGARD TO ANY EXPENDITURE, REVENUE-RAISING, OR OTHER LIMITATION CONTAINED WITHIN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, AND WITHOUT LIMITING IN ANY YEAR THE AMOUNT OF OTHER REVENUES THAT MAY BE COLLECTED AND SPENT BY THE COUNTY?" YES NO 14