HomeMy WebLinkAbout1997-011-02/04/1997-EIGHTY FOUR ACRES IGA LARIMER COUNTY NATURAL AREA PURPOSES PURCHASE MANAGEMENT RESOLUTION 97-11
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AUTHORIZING AN INTERGOVERNMENTAL AGREEMENT WITH
LARIMER COUNTY FOR THE PURCHASE AND MANAGEMENT OF
APPROXIMATELY EIGHTY-FOUR ACRES OF LAND FOR NATURAL AREA PURPOSES
WHEREAS,Stephanie Steppel-White is the owner of approximately 84 acres of land located
northwest of the City-owned Coyote Ridge Natural Area, south of Fort Collins, more particularly
described on Exhibit "A", attached hereto and incorporated herein by this reference and referred to
herein as "the Property"; and
WHEREAS, Stephanie Steppel-White has agreed to sell the Property to Latimer County for
a total price of$278,500; and
WHEREAS,City staff has negotiated a proposed Intergovernmental Agreement with Latimer
County, subject to Council approval, whereby the City will: (1) pay $185,676 toward the cost of
acquiring the Property in exchange for an undivided 66.67 percent interest in the Property, and (2)
manage the property as an addition to the Coyote Ridge Natural Area; and
WHEREAS, one of the objectives of the Natural Areas Policy Plan as adopted by the City
Council is to establish a system of publicly owned natural areas to protect the integrity of critical
conservation sites, protect corridors between natural areas, preserve outstanding examples of Fort
Collins' diverse natural heritage and provide a broad range of opportunities for educational,
interpretive, and recreational programs to meet community needs; and
WHEREAS,the Parks and Recreation Policy Plan, as adopted by the City Council identifies
the Property as a priority open land area to be protected; and
WHEREAS, the Plan for the Region Between Fort Collins and Loveland as adopted by the
City Council identifies the Property as a significant natural area to be protected; and
WHEREAS,the purchase of the Property will help the City meet the objectives of the City's
Natural Areas Policy Plan, the Plan for the Region Between Fort Collins and Loveland, and the
Parks and Recreation Policy Plan; and
WHEREAS, in the November 1992 General Election,the citizens of the City of Fort Collins
approved a one-quarter cent sales tax for the acquisition and maintenance of natural areas; and
WHEREAS, sufficient funds are available and appropriated in the Natural Areas Project in
the Capital Projects Fund for the acquisition of the Property, and additional funds are available in
the Capital Projects Fund for maintenance of the Property following acquisition; and
WHEREAS,the Council has determined that the purchase price and donation of the Property
is fair and reasonable and in the best interests of the citizens of the City; and
WHEREAS,the Natural Resources Advisory Board and the Parks and Recreation Board have
recommended to the Council that the acquisition of the Property be completed; and
WHEREAS, Article II, Section 16 of the City Charter provides that the Council may enter
into agreements with other governmental bodies for the performance of cooperative or joint
activities.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT
COLLINS as follows:
Section 1. That the City Manager be, and hereby is, authorized to enter into an agreement
with Larimer County for the joint acquisition, ownership and management of the Property described
on Exhibit"A", attached hereto and incorporated herein by this reference,which agreement shall be
substantially in the form of the proposed agreement attached hereto as Exhibit`B" and incorporated
herein by this reference (the "Agreement"); provided, however, that the City Manager, in
consultation with the City Attorney, make such additions, deletions, and revisions to the Agreement
as he deems necessary and appropriate to protect the interests of the City.
Section 2. That the Property, while owned by the City, shall be used solely for the
purposes of a public natural area, and that in the event that the City Council subsequently
determines that it is in the best interests of the City to sell or otherwise dispose of all or any portion
of the Property, the proceeds of such sale shall be dedicated to the acquisition or maintenance of
other public natural areas.
Passed and adopted at a regular meeting of the Council of the City of Fort Collins held this
4th day of February, A.D. 1997.
j,
ayor
ATTEST:
y
City Clerk
EXHIBIT A
Steppel/Hidden Springs Ranch Road Property
LEGAL DESCRIPTION
A tract of land located entirely within the West '-� of the East '-1, Section
17, Township 6 North, Range 69 West of the 6th Principal Meridian in
Larimer County, Colorado and being more particularly described as
follows :
Considering the North line of the said East '-� as bearing North 89 degrees
39 minutes 56 seconds East and with all other bearings herein relative
thereto.
COMMENCING at the North Quarter corner of said Section 17; thence North
89 degrees 39 minutes 56 seconds East 97 . 00 feet along said North line of
said East = Section 1'7 to the True Point of Beginning; thence along the
top of a cliff the following ten courses, South 11 degrees 59 minutes 01
seconds West 123 . 02 feet;
thence South 14 degrees 50 minutes 28 seconds West 239 . 20 feet;
South 00 degrees 37 minutes 35 seconds West 665 . 16 feet;
thence South 13 degrees 52 minutes 45 seconds East 278 . 33 feet;
thence South 16 degrees 44 minutes 25 seconds East 354 . 16 feet;
thence South 26 degrees 03 minutes 42 seconds East 385 . 64 feet;
thence South 24 degrees 21 minutes 19 seconds East 890 . 51 feet;
thence South 07 degrees 10 minutes 22 seconds East 483 . 82 feet;
thence South 23 degrees 57 minutes 03 seconds East 287 . 71 feet;
thence South 90 degrees 00 minutes 00 seconds East 444 . 37 feet to the
East line of the West '-i� of the East '-,� of Section 17;
thence North 00 degrees 30 minutes 09 seconds West 3, 533 . 84 feet along
the said East line of the West ',� of the East � Section 17 to the
North line of said East 4 of Section 17 ;
thence South 89 degrees 39 minutes 56 seconds West 1, 201 . 96 feet to the
True Point of Beginning.
EXHIBIT B
INTERGOVERNMENTAL AGREEMENT
CONCERNING
STEPPEL/HIDDEN SPRINGS RANCH ROAD PROPERTY
This Agreement is made this day of 1997,by and between Latimer
County and the City of Fort Collins (sometimes hereinafter referred to individually as an "Entity"
and collectively as the 'Entities").
WHEREAS,Part 2 of Article 1 of Title 29 authorizes governments to cooperate and contract
with one another to provide any function, service or facility lawfully authorized to each, including
the sharing of costs; and
WHEREAS, Larimer County has imposed a sales tax for the purchase and maintenance of
open space, natural areas, parks and trails and a portion of the funds generated by said sales tax are
distributed to municipalities located within Larimer County; and
WHEREAS,Larimer County and the City of Fort Collins may have other funds available for
the purchase and maintenance of open space, natural areas, parks and trails; and
WHEREAS,Latimer County will be acting as the Lead Entity in negotiating the acquisition,
which may include but is not limited to purchase of a fee interest, purchase of a conservative
easement, purchase of an option or options, a lease or lease/purchase arrangement, of the real
property described in Exhibit"A" attached hereto and incorporated herein by reference(hereinafter
"the Property").
WHEREAS, the Entities desire to cooperate and contract with one another concerning the
sharing of costs and responsibilities for the acquisition, ownership and management of the Property,
NOW,THEREFORE,in consideration of their mutual promises contained herein the Entities
agree as follows:
A. Cost Sharing
1. The cost of acquiring the Property is Two Hundred Seventy-Eight Thousand
Five Hundred and no/100 Dollars ($278,500.00), not including adjustments at closing.
2. The Entities agree to contribute the following percentage of the costs
(including acquisition costs, other direct costs of acquisition, such as title insurance, survey
of the Property, or appraisal fees, and adjustments at closing):
1
Entity Percentage
Larimer County 33.33%
City of Fort Collins 66.67%
3. Larimer County, as the Lead Entity, will notify the other Entity fifteen (15)
days before a payment is due. An Exhibit `B" is attached setting forth the anticipated
payment due dates, which exhibit is incorporated herein by reference. The other Entity will
remit said payment to the Lead Entity by check or certified funds, as instructed by the Lead
Entity, so that it is received by the Lead Entity by the due date stated in the notice. Any
failure on the part of the Lead Entity to provide the notice referred to above shall not relieve
the other Entity from its obligation to make payment and any such Entity which did not
receive timely notice shall remit the required funds within fifteen (15) days of receiving
notice from the Lead Entity that a payment is due.
B. Ownership of Property
1. Unless otherwise agreed by the Entities prior to acquisition of the Property,
the Lead Entity will acquire title to the Property in its name or in the names of the parties
with undivided interests set forth in paragraph B.2. below.
2. Subsequent to closing,the Entities agree that title to the Property shall be held
as follows:
a. Larimer County: an undivided 33.33% interest
b. City of Fort Collins: an undivided 66.67% interest
If title is not shared at closing,the Lead Entity shall quit claim the appropriate
percentage interest in the Property to the other Entity as soon as practicable. The Lead Entity
will arrange for a title insurance policy to be issued insuring title to the Property issued to
the ultimate owners as set forth in paragraph 2.13.
3. In the event that the Property is sold, exchanged, transferred or otherwise
disposed of,the proceeds from such disposition shall be divided between the Entities in the
same proportion as their actual acquisition contribution.
4. If the Property is acquired in whole or in part with sales tax revenues
generated by the "Help Preserve Open Spaces Initiative', any sale, exchange, transfer or
disposition of the Property shall be subject to all the provisions of the "Help Preserve Open
Spaces Initiative", attached hereto as Exhibit C, specifically including numbered paragraphs
20 and 21.
2
5. If the Property is acquired in whole or in part with sales tax revenues
generated by the City of Fort Collins "'/o Cent Sales Tax for Natural Areas Initiative," any
sale, exchange, transfer or disposition of the Property shall be subject to all the provisions
of said initiative.
6. If one of the Entities desires to sell the Property and the other Entity does not,
the Entities agree to negotiate in good faith to resolve the issue prior to undertaking any
litigation. In addition, in the event one of the Entities desires to sell the Property and the
other Entity does not, the Entity desiring to sell hereby grants to the Entity who does not
desire to sell the option to purchase the Property at its then fair market value as determined
by an appraiser selected by the Entities.
C. Management of the Property
1. The City of Fort Collins shall be the Managing Entity and shall be responsible
for management of the Property in accordance with the Management Plan developed by the
Entities.
2. On or before March 31, 1998,The Entities shall develop a written plan for the
Property, (the"Management Plan) through the City Manager for the City of Fort Collins and
Director of Parks and Open Lands for Larimer County which Management Plan shall provide
a resource inventory for the Property and establish a common plan to address issues
including, but not limited to: , facilities for and limitations on, public access, weed control,
necessary improvements and restoration needs and cost sharing for improvements and
restoration. The Management Plan shall also provide a process for modifications by mutual
agreement of the entities. If all or any portions of the property are subject to leases or other
legal restrictions, such portions shall be managed in accordance therewith. .
3. In the event of emergency or unusual circumstances, the Managing Entity
shall be entitled to use reasonable discretion in responding to such circumstances, regardless
of the expressed terms of the management plan, provided that reasonable efforts are made
to consult with the non-managing entity regarding the proper course of action.
4. The Managing Entity shall be responsible for the management costs
associated with the Property. "Management costs" shall be defined to include normal and
customary expenses associated with day-to-day use and operation of the Property. Cost
sharing for improving the Property for use by the public shall be determined in the
Management Plan,or any other liabilities or extraordinary costs related to the use,possession
or ownership of the Property shall be shared by the Entities in proportion to their ownership
interest in the Property.
5. The Entities shall develop a reclamation plan for the road scars on the
Property on or before August 31, 1997. Larimer County shall act as the project manager for
3
the reclamation plan, which shall be administered and implemented in accordance with
applicable purchasing, contracting, project management and engineering standards and
procedures. It is anticipated that the sum of Fifteen Thousand and no/100 Dollars
($15,000.00) will be contributed to the reclamation project by a third party. Each Entity
agrees to contribute one-half of the costs of reclamation in excess of any amounts received
from third parties. Latimer County shall send an itemized statement on a monthly basis to
the City of Fort Collins for its share of the reclamation costs. The City of Fort Collins shall
pay its share of the reclamation costs within fifteen (15),days of receipt of the statement.
D. Miscellaneous Provisions
1. This Agreement may not be assigned by an Entity without the prior written
consent of the other Entity.
2. This Agreement shall be binding upon and inure to the benefit of the Entities'
successors and permitted assigns.
3. Financial obligations of the Entities payable after the current fiscal year are
contingent upon the governing bodies of the Entities appropriating the necessary funds.
4. Any notices required or permitted to be given shall be in writing and
personally delivered to the office of an Entity or by first class mail, postage prepaid, as
follows:
To Latimer County:
K-Lynn Cameron, Open Lands Manager
Latimer County Open Lands and Parks Department
1800 South County Road 31
Loveland, Colorado 80537-9638
To City of Fort Collins:
Tom Shoemaker, Natural Resources Director
City of Fort Collins
Department of Natural Resources
281 North College Avenue
Fort Collins, Colorado 80521
Any such notice shall be effective (i) in the case of personal delivery, when
the notice is actually received, or(ii) in the case of first class mail, the third day following
deposit in the United States mail, postage prepaid, addressed as set forth above. Any Entity
may change these persons or addresses by giving notice as required above.
5. This Agreement shall be effective upon the date of the last Entity to sign.
4
LARIMER COUNTY, COLORADO
Dated: By:
Chair, Board of County Commissioners
ATTEST: APPROVED AS TO FORM:
Deputy Clerk Assistant County Attorney
CITY OF FORT COLLINS, COLORADO
Dated: By:
Mayor
ATTEST: APPROVED AS TO FORM:
City Clerk Assistant City Attorney
5
EXHIBIT "A"
TO
INTERGOVERNMENTAL AGREEMENT CONCERNING STEPPEL/HIDDEN
SPRINGS RANCH ROAD PROPERTY
BETWEEN LARIMER COUNTY AND THE CITY OF FORT COLLINS
ANTICIPATED APPROXIMATE AMT. APPROXIMATE ANIT.
PAYMENT DUE DATE LAR►MER COUNTY FORT COLLINS
February 28, 1997 $ 92,824.05' $ 185,675.95'
TOTAL $ 92,824.05 S 185,675.95
Does not include adjustments at closing.
EXHIBIT A
Steppel/Hidden Springs Ranch Road Property
LEGAL DESCRIPTION
A tract of land located entirely within the West '-� of the East '�, Section
17, Township 6 North, Range 69 West of the 6th Principal Meridian in
Larimer County, Colorado and being more particularly described as
follows :
Considering the North line of the said East 1 as bearing North 89 degrees
39 minutes 56 seconds East and with all other bearings herein relative
thereto.
COMMENCING at the North Quarter corner of said Section 17; thence North
89 degrees 39 minutes 56 seconds East 97 . 00 feet along said North line of
said East '-� Section 17 to the True Point of Beginning; thence along the
top of a cliff the following ten courses, South 11 degrees 59 minutes 01
seconds West 123 . 02 feet;
thence South 14 degrees 50 minutes 28 seconds West 239 . 20 feet;
South 00 degrees 37 minutes 35 seconds West 665 . 16 feet;
thence South 13 degrees 52 minutes 45 seconds East 278 . 33 feet;
thence South 16 degrees 44 minutes 25 seconds East 354 . 16 feet;
thence South 26 degrees 03 minutes 42 seconds East 385 . 64 feet;
thence South 24 degrees 21 minutes 19 seconds East 890 . 51 feet;
thence South 07 degrees 10 minutes 22 seconds East 483 . 82 feet;
thence South 23 degrees 57 minutes 03 seconds East 287 . 71 feet;
thence South 90 degrees 00 minutes 00 seconds East 444 . 37 feet to the
East line of the West 1� of the East 1-:2 of Section 17;
thence North 00 degrees 30 minutes 09 seconds West 3, 533 . 84 feet along
the said East line of the West ',� of the East '-� Section 17 to the
North line of said East '-� of Section 17;
thence South 89 degrees 39 minutes 56 seconds West 1, 201 . 96 feet to the
True Point of Beginning.
HELP PRESERVE OPEN SPACES INITIATIVE
WHEREAS, there is citizen support in Larimer County to preserve and provide open space,
natural areas, wildlife habitat, parks and trails for today 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 County have developed master
plans for open space, natural area, park and trail purposes; and
WHEREAS, Larimer County and the cities and towns in Larimer County will coordinate
implementation of those plans involving open space, natural areas, wildlife habitat, parks and
trails; and
WHEREAS, Larimer County will coordinate with unincorporated communities including but not
limited to Laporte, Bellvue, Redfeather Lakes regarding their open space, natural area, wildlife
habitat, park and trail goals; and
WHEREAS, the intent of this initiative is to supplement existing funding sources, if 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 County 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:
LTHAT 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 Latimer 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 lands in
Latimer County and within the municipalities of Latimer 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 private 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 for related collection, distribution and construction costs subject to
limitations stated herein.
ITHAT 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 "Latimer County Open Space Fund" (the
"Fund") shall be created and 100% of the revenue (gross receipts less collection and
distribution costs) derived from the sales and use tar shall be deposited thereto; and that a
minimum of fifty-five percent (55%) of the revenue deposited thereto shall be attributed to
the municipalities located wholly within Latimer 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 Latimer 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;
2
10.THAT Larimer County shall create a separate account for the municipality of
Berthoud; and that 100% of the revenue attributed to Berthoud from said sales and use
tax and any investment income thereon which is attributed to Berthoud shall be deposited
thereto; and that the revenue deposited shall be limited to activities that identify, preserve
and maintain sites that are natural habitats for wildlife and native plants specifically
including wetlands, reservoirs and river corridors; protect farmlands and encourage
agricultural activities in those surrounding lands that also contribute to open space and
buffers with nearby communities; link the undeveloped areas associated with the
community gateway south of Berthoud with the Little Thompson corridor; protect the
undeveloped lands around and connecting the reservoirs in the Berthoud area all as
described in the Berthoud Comprehensive Plan, Land Use Plan and the Northern Colorado
Regional Planning Study;
I LTHAT Larimer County 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
investment 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 County 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 investment income thereon which is attributed to Wellington shall be
deposited thereto; and that the revenue deposited shall be used for the purposes stated
herein;
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 (70%) 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, Horsetooth Reservoir, Flatiron
Reservoir and Pinewood Reservoir; and that, if Larimer County terminates its lease with
the U.S. Bureau of Reclamation for recreational management of the aforementioned
4
water and sanitary facilities; campground and picnic 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 Latimer 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;
18.THAT 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 January 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.THAT no land acquired through 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 until approval of such action by the appropriate elected board or
council. Prior to such action, the proposed action shall be reviewed by the applicable
county or municipal advisory board, and a recommendation shall be forwarded to the
appropriate elected board or council. Approval of the action may be given only by a
majority vote of the members of the elected board or council after a public hearing held
with notice published at least ten (10) days in advance in the official newspaper of the
County and each municipality within the County, giving the location of the land in
question and the intended action relating thereto.
21.THAT (i) 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, exchanged,
transferred or otherwise disposed of, the consideration for such sale, exchange, transfer or
disposition shall 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
6
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(1)(a)(W, 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 items in Section 39-26-114(1)(a)()CC),
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 county-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 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 sought 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 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.
8
d) To the storage, use, or consumption of tangible personal property by the United
States government, or the State of Colorado, or its institutions, or its political
subdivisions in their governmental capacities only or by religious or charitable
corporations in the conduct of their regular religious or charitable functions;
e) To the storage, 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 part of the product or
service which is manufactured, compounded, or furnished and the container, label,
or the furnished shipping case thereof;
f) To the storage, 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 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 storage, use, or consumption of any 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.
3 LTHAT the one quarter of one percent (0.25%) use tax provided for herein shall be
applicable to every motor 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
10
"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 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, TRANATH, AND WELLINGTON; AND NOT
MORE THAN 45% OF THE REVENUES ARE PLEDGED TO LARUYfER
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
c:\jbm\openland\hpos\iritiati.doc
12