Senate Bill sb0012D

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    Florida Senate - 2007                                 SJR 12-D

    By Senator Webster





    9-558-08

  1                     Senate Joint Resolution

  2         A joint resolution proposing amendments to

  3         Sections 3, 4, 6, and 9 of Article VII and

  4         Section 1 of Article VIII and the creation of

  5         Sections 27 and 28 of Article XII of the State

  6         Constitution, to require an exemption from ad

  7         valorem taxation for tangible personal

  8         property, to provide for the transfer of the

  9         accrued benefit from the limitation on the

10         assessed value of homestead property, to

11         provide for assessing rent-restricted

12         affordable housing and commercial and

13         public-access waterfront property by general

14         law, to increase the homestead exemption, to

15         create an additional homestead exemption for

16         first-time homestead property owners, to

17         provide an additional homestead exemption for

18         low-income seniors, to require the Legislature

19         to limit county, municipality, and special

20         district authority to increase ad valorem

21         taxes, to require each county to have an

22         elected property appraiser, and to provide an

23         effective date if such amendments are adopted.

24  

25  Be It Resolved by the Legislature of the State of Florida:

26  

27         That the following amendments to Sections 3, 4, 6, and

28  9 of Article VII and Section 1 of Article VIII and the

29  creation of Sections 27 and 28 of Article XII of the State

30  Constitution are agreed to and shall be submitted to the

31  electors of this state for approval or rejection at the next

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 1  general election or at an earlier special election

 2  specifically authorized by law for that purpose:

 3                           ARTICLE VII

 4                       FINANCE AND TAXATION

 5         SECTION 3.  Taxes; exemptions.--

 6         (a)  All property owned by a municipality and used

 7  exclusively by it for municipal or public purposes shall be

 8  exempt from taxation.  A municipality, owning property outside

 9  the municipality, may be required by general law to make

10  payment to the taxing unit in which the property is

11  located.  Such portions of property as are used predominantly

12  for educational, literary, scientific, religious or charitable

13  purposes may be exempted by general law from taxation.

14         (b)  There shall be exempt from taxation, cumulatively,

15  to every head of a family residing in this state, household

16  goods and personal effects to the value fixed by general law,

17  not less than one thousand dollars, and to every widow or

18  widower or person who is blind or totally and permanently

19  disabled, property to the value fixed by general law not less

20  than five hundred dollars.

21         (c)  Any county or municipality may, for the purpose of

22  its respective tax levy and subject to the provisions of this

23  subsection and general law, grant community and economic

24  development ad valorem tax exemptions to new businesses and

25  expansions of existing businesses, as defined by general law.

26  Such an exemption may be granted only by ordinance of the

27  county or municipality, and only after the electors of the

28  county or municipality voting on such question in a referendum

29  authorize the county or municipality to adopt such

30  ordinances.  An exemption so granted shall apply to

31  improvements to real property made by or for the use of a new

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 1  business and improvements to real property related to the

 2  expansion of an existing business and shall also apply to

 3  tangible personal property of such new business and tangible

 4  personal property related to the expansion of an existing

 5  business. The amount or limits of the amount of such exemption

 6  shall be specified by general law.  The period of time for

 7  which such exemption may be granted to a new business or

 8  expansion of an existing business shall be determined by

 9  general law.  The authority to grant such exemption shall

10  expire ten years from the date of approval by the electors of

11  the county or municipality, and may be renewable by referendum

12  as provided by general law.

13         (d)  By general law and subject to conditions specified

14  therein, there may be granted an ad valorem tax exemption to a

15  renewable energy source device and to real property on which

16  such device is installed and operated, to the value fixed by

17  general law not to exceed the original cost of the device, and

18  for the period of time fixed by general law not to exceed ten

19  years.

20         (e)  Any county or municipality may, for the purpose of

21  its respective tax levy and subject to the provisions of this

22  subsection and general law, grant historic preservation ad

23  valorem tax exemptions to owners of historic properties.  This

24  exemption may be granted only by ordinance of the county or

25  municipality.  The amount or limits of the amount of this

26  exemption and the requirements for eligible properties must be

27  specified by general law.  The period of time for which this

28  exemption may be granted to a property owner shall be

29  determined by general law.

30         (f)  By general law and subject to conditions specified

31  therein, twenty-five thousand dollars of the assessed value of

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 1  property subject to tangible personal property tax shall be

 2  exempt from ad valorem taxation.

 3         SECTION 4.  Taxation; assessments.--By general law

 4  regulations shall be prescribed which shall secure a just

 5  valuation of all property for ad valorem taxation, provided:

 6         (a)  Agricultural land, land producing high water

 7  recharge to Florida's aquifers, or land used exclusively for

 8  noncommercial recreational purposes may be classified by

 9  general law and assessed solely on the basis of character or

10  use.

11         (b)  Pursuant to general law tangible personal property

12  held for sale as stock in trade and livestock may be valued

13  for taxation at a specified percentage of its value, may be

14  classified for tax purposes, or may be exempted from taxation.

15         (c)  All persons entitled to a homestead exemption

16  under Section 6 of this Article shall have their homestead

17  assessed at just value as of January 1 of the year following

18  the effective date of this amendment. This assessment shall

19  change only as provided herein.

20         (1)  Assessments subject to this provision shall be

21  changed annually on January 1st of each year; but those

22  changes in assessments shall not exceed the lower of the

23  following:

24         a.  Three percent (3%) of the assessment for the prior

25  year.

26         b.  The percent change in the Consumer Price Index for

27  all urban consumers, U.S. City Average, all items 1967=100, or

28  successor reports for the preceding calendar year as initially

29  reported by the United States Department of Labor, Bureau of

30  Labor Statistics.

31         (2)  No assessment shall exceed just value.

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 1         (3)  After any change of ownership, as provided by

 2  general law, homestead property shall be assessed at just

 3  value as of January 1 of the following year, unless the

 4  provisions of paragraph (8) apply. Thereafter, the homestead

 5  shall be assessed as provided herein.

 6         (4)  New homestead property shall be assessed at just

 7  value as of January 1st of the year following the

 8  establishment of the homestead, unless the provisions of

 9  paragraph (8) apply. That assessment shall only change as

10  provided herein.

11         (5)  Changes, additions, reductions, or improvements to

12  homestead property shall be assessed as provided for by

13  general law; provided, however, after the adjustment for any

14  change, addition, reduction, or improvement, the property

15  shall be assessed as provided herein.

16         (6)  In the event of a termination of homestead status,

17  the property shall be assessed as provided by general law.

18         (7)  The provisions of this amendment are severable. If

19  any of the provisions of this amendment shall be held

20  unconstitutional by any court of competent jurisdiction, the

21  decision of such court shall not affect or impair any

22  remaining provisions of this amendment.

23         (8)a.  For all levies other than school district

24  levies, a person who establishes a new homestead as of January

25  1, 2009, or January 1 of any subsequent year and who has

26  received a homestead exemption pursuant to Section 6 of

27  Article VII of this constitution as of January 1 of either of

28  the two years immediately preceding the establishment of the

29  new homestead is entitled to have the new homestead assessed

30  at less than just value. A person who establishes a new

31  homestead as of January 1, 2008, is entitled to have the new

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 1  homestead assessed at less than just value only if that person

 2  received a homestead exemption on January 1, 2007. The

 3  assessed value of the newly established homestead shall be

 4  determined as follows:

 5         1.  If the just value of the new homestead is greater

 6  than or equal to the just value of the prior homestead of the

 7  person establishing the new homestead as of January 1 of the

 8  year in which the prior homestead was abandoned, the assessed

 9  value of the new homestead shall be the just value of the new

10  homestead minus an amount equal to the lesser of $1 million or

11  the difference between the just value and the assessed value

12  of the prior homestead as of January 1 of the year in which

13  the prior homestead was abandoned. Thereafter, the homestead

14  shall be assessed as provided herein.

15         2.  If the just value of the new homestead is less than

16  the just value of the prior homestead of the person

17  establishing the new homestead as of January 1 of the year in

18  which the prior homestead was abandoned, the assessed value of

19  the new homestead shall be equal to the just value of the new

20  homestead divided by the just value of the prior homestead and

21  multiplied by the assessed value of the prior homestead.

22  However, if the difference between the just value of the new

23  homestead and the assessed value of the new homestead

24  calculated pursuant to this sub-subparagraph is greater than

25  $1 million, the assessed value of the new homestead shall be

26  increased so that the difference between the just value and

27  the assessed value equals $1 million. Thereafter, the

28  homestead shall be assessed as provided herein.

29         b.  By general law and subject to conditions specified

30  therein, the Legislature shall provide for application of this

31  paragraph to property owned by more than one person.

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 1         (d)  The legislature may, by general law, for

 2  assessment purposes and subject to the provisions of this

 3  subsection, allow counties and municipalities to authorize by

 4  ordinance that historic property may be assessed solely on the

 5  basis of character or use. Such character or use assessment

 6  shall apply only to the jurisdiction adopting the ordinance.

 7  The requirements for eligible properties must be specified by

 8  general law.

 9         (e)  A county may, in the manner prescribed by general

10  law, provide for a reduction in the assessed value of

11  homestead property to the extent of any increase in the

12  assessed value of that property which results from the

13  construction or reconstruction of the property for the purpose

14  of providing living quarters for one or more natural or

15  adoptive grandparents or parents of the owner of the property

16  or of the owner's spouse if at least one of the grandparents

17  or parents for whom the living quarters are provided is 62

18  years of age or older. Such a reduction may not exceed the

19  lesser of the following:

20         (1)  The increase in assessed value resulting from

21  construction or reconstruction of the property.

22         (2)  Twenty percent of the total assessed value of the

23  property as improved.

24         (f)  As defined by general law, real property that is

25  used to provide affordable housing and is subject to rent

26  restrictions imposed by a governmental agency may be assessed

27  as provided by general law, subject to conditions or

28  limitations specified therein. This subsection shall apply to

29  all levies other than school district levies.

30         (g)  As defined by general law, land that is used

31  exclusively for commercial fishing purposes or that is open to

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 1  the public and used predominantly for commercial

 2  water-dependent activities or for public access to waters that

 3  are navigable may be assessed as provided by general law,

 4  subject to conditions or limitations specified therein. For

 5  purposes of this paragraph, the term "water-dependent

 6  activity" means any activity that can be conducted only on,

 7  in, over, or adjacent to waters that are navigable and that

 8  requires direct access to water and involves the use of water

 9  as an integral part of such activity. This subsection shall

10  apply to all levies other than school district levies.

11         SECTION 6.  Homestead exemptions.--

12         (a)  Every person who has the legal or equitable title

13  to real estate and maintains thereon the permanent residence

14  of the owner, or another legally or naturally dependent upon

15  the owner, shall be exempt from taxation thereon, except

16  assessments for special benefits, up to the assessed valuation

17  of twenty-five five thousand dollars and, for all levies other

18  than school district levies, on the assessed valuation greater

19  than fifty thousand dollars and up to seventy-five thousand

20  dollars, upon establishment of right thereto in the manner

21  prescribed by law.  The real estate may be held by legal or

22  equitable title, by the entireties, jointly, in common, as a

23  condominium, or indirectly by stock ownership or membership

24  representing the owner's or member's proprietary interest in a

25  corporation owning a fee or a leasehold initially in excess of

26  ninety-eight years. The exemption shall not apply with respect

27  to any assessment roll until such roll is first determined to

28  be in compliance with the provisions of section 4 by a state

29  agency designated by general law. This exemption is repealed

30  on the effective date of any amendment to this Article which

31  

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 1  provides for the assessment of homestead property at less than

 2  just value.

 3         (b)  Not more than one exemption shall be allowed any

 4  individual or family unit or with respect to any residential

 5  unit. No exemption shall exceed the value of the real estate

 6  assessable to the owner or, in case of ownership through stock

 7  or membership in a corporation, the value of the proportion

 8  which the interest in the corporation bears to the assessed

 9  value of the property.

10         (c)  As provided by general law and subject to

11  conditions specified therein, each person who establishes the

12  right to receive the homestead exemption provided in

13  subsection (a) within one year after purchasing the homestead

14  property and who had not previously owned property receiving

15  the homestead exemption provided in subsection (a) is entitled

16  to an additional homestead exemption in an amount equal to

17  twenty-five percent of the homestead property's just value on

18  January 1 of the year in which the homestead is established,

19  not to exceed twenty-five percent of the median just value of

20  homesteads in the county in which the homestead is located in

21  the year prior to establishing the new homestead. This

22  exemption is not available if any owner of the property has

23  previously owned property that received the homestead

24  exemption provided in subsection (a). The additional homestead

25  exemption shall be reduced each year by the difference between

26  the homestead's just value and assessed value as determined

27  under subsection (c) of Section 4 until the value of the

28  exemption is reduced to zero. The exemption provided under

29  this subsection shall apply to all levies other than school

30  district levies.

31  

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 1         (c)  By general law and subject to conditions specified

 2  therein, the exemption shall be increased to a total of

 3  twenty-five thousand dollars of the assessed value of the real

 4  estate for each school district levy. By general law and

 5  subject to conditions specified therein, the exemption for all

 6  other levies may be increased up to an amount not exceeding

 7  ten thousand dollars of the assessed value of the real estate

 8  if the owner has attained age sixty-five or is totally and

 9  permanently disabled and if the owner is not entitled to the

10  exemption provided in subsection (d).

11         (d)  By general law and subject to conditions specified

12  therein, the exemption shall be increased to a total of the

13  following amounts of assessed value of real estate for each

14  levy other than those of school districts: fifteen thousand

15  dollars with respect to 1980 assessments; twenty thousand

16  dollars with respect to 1981 assessments; twenty-five thousand

17  dollars with respect to assessments for 1982 and each year

18  thereafter. However, such increase shall not apply with

19  respect to any assessment roll until such roll is first

20  determined to be in compliance with the provisions of section

21  4 by a state agency designated by general law.  This

22  subsection shall stand repealed on the effective date of any

23  amendment to section 4 which provides for the assessment of

24  homestead property at a specified percentage of its just

25  value.

26         (d)(e)  By general law and subject to conditions

27  specified therein, the Legislature may provide to renters, who

28  are permanent residents, ad valorem tax relief on all ad

29  valorem tax levies. Such ad valorem tax relief shall be in the

30  form and amount established by general law.

31  

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 1         (e)(f)  The legislature may, by general law, allow

 2  counties or municipalities, for the purpose of their

 3  respective tax levies and subject to the provisions of general

 4  law, to grant an additional homestead tax exemption not

 5  exceeding fifty thousand dollars to any person who has the

 6  legal or equitable title to real estate and maintains thereon

 7  the permanent residence of the owner and who has attained age

 8  sixty-five and whose household income, as defined by general

 9  law, does not exceed twenty thousand dollars. The general law

10  must allow counties and municipalities to grant this

11  additional exemption, within the limits prescribed in this

12  subsection, by ordinance adopted in the manner prescribed by

13  general law, and must provide for the periodic adjustment of

14  the income limitation prescribed in this subsection for

15  changes in the cost of living.

16         (f)(g)  Each veteran who is age 65 or older who is

17  partially or totally permanently disabled shall receive a

18  discount from the amount of the ad valorem tax otherwise owed

19  on homestead property the veteran owns and resides in if the

20  disability was combat related, the veteran was a resident of

21  this state at the time of entering the military service of the

22  United States, and the veteran was honorably discharged upon

23  separation from military service. The discount shall be in a

24  percentage equal to the percentage of the veteran's permanent,

25  service-connected disability as determined by the United

26  States Department of Veterans Affairs. To qualify for the

27  discount granted by this subsection, an applicant must submit

28  to the county property appraiser, by March 1, proof of

29  residency at the time of entering military service, an

30  official letter from the United States Department of Veterans

31  Affairs stating the percentage of the veteran's

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 1  service-connected disability and such evidence that reasonably

 2  identifies the disability as combat related, and a copy of the

 3  veteran's honorable discharge. If the property appraiser

 4  denies the request for a discount, the appraiser must notify

 5  the applicant in writing of the reasons for the denial, and

 6  the veteran may reapply. The Legislature may, by general law,

 7  waive the annual application requirement in subsequent years.

 8  This subsection shall take effect December 7, 2006, is

 9  self-executing, and does not require implementing legislation.

10         (g)  Real property owned and used as a homestead by a

11  person who has attained age sixty-five and whose household

12  income, as defined by general law, does not exceed $23,604 is

13  exempt from ad valorem taxation on the first $100,000 of

14  assessed value. The legislature shall provide for an annual

15  adjustment of the income limitation prescribed in this

16  subsection for changes in the cost of living and may provide

17  additional financial eligibility requirements or other

18  eligibility requirements.

19         SECTION 9.  Local taxes.--

20         (a)  Counties, school districts, and municipalities

21  shall, and special districts may, be authorized by law to levy

22  ad valorem taxes and may be authorized by general law to levy

23  other taxes, for their respective purposes, except ad valorem

24  taxes on intangible personal property and taxes prohibited by

25  this constitution.

26         (b)  Ad valorem taxes, exclusive of taxes levied for

27  the payment of bonds and taxes levied for periods not longer

28  than two years when authorized by vote of the electors who are

29  the owners of freeholds therein not wholly exempt from

30  taxation, shall not be levied in excess of the following

31  millages upon the assessed value of real estate and tangible

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 1  personal property: for all county purposes, ten mills; for all

 2  municipal purposes, ten mills; for all school purposes, ten

 3  mills; for water management purposes for the northwest portion

 4  of the state lying west of the line between ranges two and

 5  three east, 0.05 mill; for water management purposes for the

 6  remaining portions of the state, 1.0 mill; and for all other

 7  special districts a millage authorized by law approved by vote

 8  of the electors who are owners of freeholds therein not wholly

 9  exempt from taxation. A county furnishing municipal services

10  may, to the extent authorized by law, levy additional taxes

11  within the limits fixed for municipal purposes.

12         (c)  By general law, the legislature shall limit the

13  authority of counties, municipalities, and special districts

14  to increase ad valorem taxes.

15                           ARTICLE VIII

16                         LOCAL GOVERNMENT

17         SECTION 1.  Counties.--

18         (a)  POLITICAL SUBDIVISIONS.  The state shall be

19  divided by law into political subdivisions called counties.

20  Counties may be created, abolished or changed by law, with

21  provision for payment or apportionment of the public debt.

22         (b)  COUNTY FUNDS.  The care, custody and method of

23  disbursing county funds shall be provided by general law.

24         (c)  GOVERNMENT.  Pursuant to general or special law, a

25  county government may be established by charter which shall be

26  adopted, amended or repealed only upon vote of the electors of

27  the county in a special election called for that purpose.

28         (d)  COUNTY OFFICERS.  There shall be elected by the

29  electors of each county, for terms of four years, a sheriff, a

30  tax collector, a property appraiser, a supervisor of

31  elections, and a clerk of the circuit court; except, when

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 1  provided by county charter or special law approved by vote of

 2  the electors of the county, any county officer other than a

 3  property appraiser may be chosen in another manner therein

 4  specified, or any county office other than the office of

 5  property appraiser may be abolished when all the duties of the

 6  office prescribed by general law are transferred to another

 7  office. A charter for which the office of property appraiser

 8  is abolished remains in full force and effect and may be

 9  amended; however, the office to which the constitutional

10  duties of the property appraiser are transferred under the

11  charter must be elected by the electors of the county. When

12  not otherwise provided by county charter or special law

13  approved by vote of the electors, the clerk of the circuit

14  court shall be ex officio clerk of the board of county

15  commissioners, auditor, recorder and custodian of all county

16  funds.

17         (e)  COMMISSIONERS.  Except when otherwise provided by

18  county charter, the governing body of each county shall be a

19  board of county commissioners composed of five or seven

20  members serving staggered terms of four years. After each

21  decennial census the board of county commissioners shall

22  divide the county into districts of contiguous territory as

23  nearly equal in population as practicable. One commissioner

24  residing in each district shall be elected as provided by law.

25         (f)  NON-CHARTER GOVERNMENT.  Counties not operating

26  under county charters shall have such power of self-government

27  as is provided by general or special law. The board of county

28  commissioners of a county not operating under a charter may

29  enact, in a manner prescribed by general law, county

30  ordinances not inconsistent with general or special law, but

31  an ordinance in conflict with a municipal ordinance shall not

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 1  be effective within the municipality to the extent of such

 2  conflict.

 3         (g)  CHARTER GOVERNMENT.  Counties operating under

 4  county charters shall have all powers of local self-government

 5  not inconsistent with general law, or with special law

 6  approved by vote of the electors. The governing body of a

 7  county operating under a charter may enact county ordinances

 8  not inconsistent with general law. The charter shall provide

 9  which shall prevail in the event of conflict between county

10  and municipal ordinances.

11         (h)  TAXES; LIMITATION.  Property situate within

12  municipalities shall not be subject to taxation for services

13  rendered by the county exclusively for the benefit of the

14  property or residents in unincorporated areas.

15         (i)  COUNTY ORDINANCES.  Each county ordinance shall be

16  filed with the custodian of state records and shall become

17  effective at such time thereafter as is provided by general

18  law.

19         (j)  VIOLATION OF ORDINANCES.  Persons violating county

20  ordinances shall be prosecuted and punished as provided by

21  law.

22         (k)  COUNTY SEAT.  In every county there shall be a

23  county seat at which shall be located the principal offices

24  and permanent records of all county officers. The county seat

25  may not be moved except as provided by general law. Branch

26  offices for the conduct of county business may be established

27  elsewhere in the county by resolution of the governing body of

28  the county in the manner prescribed by law. No instrument

29  shall be deemed recorded until filed at the county seat, or a

30  branch office designated by the governing body of the county

31  for the recording of instruments, according to law.

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 1                           ARTICLE XII

 2                             SCHEDULE

 3         SECTION 27.  Elected property appraisers;

 4  application.--The requirement in Section 1(d) of Article VIII

 5  for a property appraiser to be elected by the electors of the

 6  county shall apply in each county, including each charter

 7  county, regardless of whether the charter was adopted pursuant

 8  to Section 1(g) of Article VIII or pursuant to Section 9,

 9  Section 10, Section 11, or Section 24 of Article VIII of the

10  Constitution of 1885, as amended and incorporated by reference

11  in Section 6(e) of Article VIII. Any county that does not have

12  an elected property appraiser on the effective date of the

13  amendment to Section 1 of Article VIII of this constitution

14  shall provide for electing a property appraiser at the next

15  general election as provided by general law.

16         SECTION 28.  Property tax exemptions and ad valorem tax

17  limitations.--The amendments to Sections 3, 4, 6, and 9 of

18  Article VII, providing a $25,000 exemption for tangible

19  personal property, providing an additional $25,000 homestead

20  exemption, authorizing transfer of the accrued benefit from

21  the limitations on the assessment of homestead property,

22  providing an additional homestead exemption for first-time

23  homestead property owners, providing a complete homestead

24  exemption for low-income seniors, providing for assessing

25  rent-restricted affordable housing and commercial and

26  public-access waterfront property pursuant to general law, and

27  requiring the legislature to limit the authority of counties,

28  municipalities, and special districts to increase ad valorem

29  taxes, and the creation of Section 27 of this Article

30  providing for election of county property appraisers, and this

31  section, if submitted to the electors of this state for

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 1  approval or rejection at a special election authorized by law

 2  to be held on January 29, 2008, shall take effect upon

 3  approval by the electors and shall operate retroactively to

 4  January 1, 2008, or, if submitted to the electors of this

 5  state for approval or rejection at the next general election,

 6  shall take effect January 1 of the year following such general

 7  election.

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                                  17

CODING: Words stricken are deletions; words underlined are additions.