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ORDINANCE NO. 218 09- lc-l- 200O
IN THE MATTER OF APPROVING AND IMPLEMENTING THE WELD COUNTY LAND
PRESERVATION SALES AND USE TAX PROGRAM
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF
WELD, STATE OF COLORADO:
WHEREAS,the Board of County Commissioners of the County of Weld, State of Colorado,
pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority
of administering the affairs of Weld County, Colorado, and
WHEREAS, there is in Weld County, citizen support to protect and preserve Weld
County's agricultural heritage through the preservation of agricultural lands, watersheds and
river corridors, and wildlife habitat, and
WHEREAS, little or no County-wide funding source currently exists to pay for such
preservation, and
WHEREAS, the intent of this Ordinance is to establish a County-wide sales and use tax
in accordance with the terms set forth in this Ordinance for the purpose of paying for prol:ective
mechanisms and/or the acquisition, improvement, and maintenance of preserved agricultural
lands, watersheds and river corridors, and wildlife habitats on a "willing seller" basis only, and
WHEREAS, Weld County wishes to coordinate implementation of plans involving the
protection and preservation of Weld County's agricultural heritage through the preservation of
agricultural lands, watersheds and river corridors, and wildlife habitat, and
WHEREAS, Weld County will coordinate with communities regarding their goals with
respect to such preservation, and
WHEREAS, the intent of this Ordinance is to supplement existing funding sources, if
any, for such purposes, and
WHEREAS, it is the intent of this Ordinance that the revenues generated hereby may be
used to pay for principal and interest on "multiple-fiscal year direct or indirect district debt or
other financial obligation whatsoever," as that term is used pursuant to the requirements of
Article X, Section 20 of the Colorado Constitution, and
WHEREAS, agriculture is determined to be significant to Weld County's cultural
heritage, therefore preservation of lands for agricultural purposes from willing participants is
desirable, and
WHEREAS, pursuant to Section 29-2-10, C.R.S., Weld County has the authority to levy
a county use tax for the privilege of using or consuming in the County any construction and
building materials purchased at retail or for the privilege of storing, using, or consuming in the
County any motor and other vehicles, purchased at retail on which registration is required, or
both, as provided in Section 29-2-109. C.R.S., effective throughout the incorporated and
unincorporated portions of Weld County, and
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WHEREAS, pursuant to Section 29-2-103. C.R.S., Weld County has the authority to
levy a county sales tax on all sales of tangible personal property at retail or the furnishing of
services in Weld County, as provided in Section 29-2-105(1)(d), C.R.S., effective throughout
the incorporated and unincorporated portions of Weld County, and
WHEREAS, it is the desire of Board of County Commissioners to deposit 100% of the
revenue (gross receipts less collection and distribution costs) derived from the sales and use
taxes into a separate fund to pay strictly for the preservation, protection, and/or provision of
preserved land, natural areas, wildlife habitats, and parks.
NOW, THEREFORE, BE IT ORDAINED by the Board of County Commissioners of the
County of Weld, State of Colorado, that for the purpose of preserving, protecting, and/or
providing preserved lands, natural areas, wildlife habitats, and parks, the following sales and
use tax requirements shall apply and:
Imposition of Sales Tax. There is hereby imposed a county-wide one-quarter of
one percent (0.25%) sales tax on all sales of tangible personal property at retail
or the furnishing of services in Weld County, as provided in
Section 29-2-105(1)(d), C.R.S., effective throughout the incorporated and
unincorporated portions of Weld County, subject to the following terms and
conditions:
A. Transactions Subject to the Sales Tax.
1. The tangible personal property and services taxable hereunder
shall be the same as the tangible personal property and services
taxable pursuant to Section 39-26-104, C.R.S., subject to the
same exemptions as those specified in Section 39-26-114,
C.R.S., including, specifically, and not by way of limitation, the
exemption for sales of food (as the term "food" is defined in
Section 39-26-102(4.5), C.R.S.), as exempted from the Colorado
state sales tax pursuant to Section 39-26-114(1)(a)(XX); the
exemption for vending machine sales of food, as described in
Section 39-26-114(7.5), C.R.S.; the exemption for purchases of
machinery and machine tools specified in Section 39-26-114(11 ),
C.R.S.; the exemption for sales and purchases of those items
listed in Section 39-26-114(I)(a)(XXI); the exemption for
occasional sales by a charitable organization, as provided in
Section 39-26-114(18), C.R.S.; the exemption for sales and
purchases of farm equipment or farm equipment under lease or
contract exempted from the Colorado state sales tax, pursuant to
Section 39-26-114(20), C.R.S.; and the exemption for sales of
low-emitting motor vehicles, power sources, or parts used for
converting such power sources, as specified in
Section 39-26-114(22), C.R.S.
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2. Such sales tax shall not apply to pesticides that are registered by
the Colorado Commissioner of Agriculture for use in the
production of agricultural and livestock products, pursuant to the
provisions of the "Pesticide Act," Article 9 of Title 35, C.R.S., and
offered for sale by dealers licensed to sell such pesticides,
pursuant to Section 35-9-115, C.R.S., notwithstanding the
removal of such pesticides from the Colorado state sales tax
base, pursuant to House Bill 99-1381, enacted at the first regular
session of the Sixty-Second General Assembly.
3. Such sales tax shall not apply to the sale of construction and
building materials, as the term is used in Section 29-2-109,
C.R..S., 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.
4. 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 Weld County when such sales meet both of the
following conditions: (i) the purchaser is a non-resident of or has
his principal place of business outside of Weld County, and (ii)
such personal property is registered or required to be registered
outside the limits of Weld County under the laws of the State of
Colorado.
5. Such sales tax will not be imposed upon 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
hereunder by Weld County. A credit shall be granted against the
sales tax imposed hereunder by Weld 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 hereunder by Weld County.
6. Such sales tax will not apply to the sale of food purchased with
food stamps. For purposes of this section, "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.
7. Such 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
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purposes of this section "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.
B. Determination of Place at Which Sales are Consummated. For the
purposes of this Ordinance, all retail sales shall be considered
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 Weld County or to a common carrier for
delivery to a destination outside the limits of Weld County. The gross
receipts from such sales shall include delivery charges when such
charges are subject to the Colorado state sales and use tax imposed by
Article 26 of Title 39, C.R.S., regardless of the place to which delivery is
made. In the event a retailer has no permanent place of business in
Weld 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 Ordinance shall be determined by the
provisions of Article 26 of Title 39, C.R.S., and by rules and regulations
promulgated by the Department of Revenue. The amount subject to the
sales tax imposed hereunder shall not include the of any Colorado state
sales or use tax imposed by Article 26 of Title 39, C.R.S.
C. Collection, Administration, and Enforcement. The sales tax imposed
hereunder shall be collected, administered and enforced by the Executive
Director of the Colorado Department of Revenue ("Executive Director") in
the same manner as the collection, administration and enforcement of
the Colorado state sales tax. The provisions of Article 26 of Title 39,
C.R.S., and all rules and regulations promulgated thereunder by the
Executive Director shall govern the collection, administration, and
enforcement of the sales tax imposed hereunder. Distribution of all sales
tax collected by the Executive Director, pursuant to this Ordinance, shall
be to Weld County.
D. Licensing of Vendors. Any person engaging in the business of selling
tangible personal property at retail, or the furnishing of a certain services
as herein specified, is required to obtain a license therefore, which
license shall be granted at no cost and issued by an official designated by
the Board of County Commissioners, and shall be in force and effect for a
period of three years thereafter, unless sooner revoked. Such license
shall be granted upon application stating the name and address of the
person desiring such license, the 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 licence 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
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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 Ordinance, which provision is
incorporated herein by a reference. No license shall be required for any
person engaged exclusively in the business of selling commodities which
are exempt from taxation under this Ordinance. 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.
E. Application of Section 29-2-108, C.R.S. The seven percent (7%)
limitation on amount of sales tax provided for in Section 29-2-108, C.R.S ,
shall be exceeded in the municipalities of City of Fort Lupton, the Town of
Hudson, and the Town of Lochbuie, Colorado, upon the approval of the
sales tax imposed hereunder. In such event, such sales tax limitation
shall be exceeded by one-quarter of one percent (0.25%).
I1. Imposition of Use Tax. There is hereby imposed a county-wide one-quarter of
one percent (0.25%) use tax in accordance with the provisions of Article 2, Title
29, C.R.S., for the privilege of using or consuming in Weld County any
construction and building materials purchased at retail and for the privilege of
storing, using, or consuming in Weld County any motor and other vehicles,
purchased at retail on which registration is required, effective throughout the
incorporated and unincorporated portions of Weld County, subject to the
following terms and conditions:
A. Exemptions from the Use Tax.
1. Storage, use, or consumption of any tangible personal property
the sale of which is subject to a retail sales tax imposed by Weld
County.
2. Storage, use or consumption of any tangible personal property
purchased for resale in Weld County either in its original form or
as an ingredient of a manufactured or compounded product, in
the regular course of a business.
3. Storage, use or consumption of tangible personal property
brought into Weld County by a nonresident thereof for his own
storage, use, or consumption while temporarily within the County.
however, as exemption does not apply to the storage, use, or
consumption of tangible personal property brought into this state
by a nonresident to be used in the conduct of a business in this
state.
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4. 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.
5. Storage, use, or consumption of tangible personal property by a
person engaged in the business of manufacturing or
compounding for a, 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.
6. 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 Weld County. A
credit shall be granted against the use tax imposed by Weld
County with respect to a person's storage, use, or consumption in
Weld 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.
7. Storage, use, or consumption of tangible personal property and
household effects acquired outside of Weld County and brought
into it by a non-resident acquiring residency.
8. Storage or use of a motor vehicle if the owner is or was, at the
time of purchase, a non-resident of Weld County and he
purchased the vehicle outside of Weld County for use outside of
Weld County and actually so used it for a substantial and primary
purpose for which it was acquired and he registered, titled, and
licensed ad motor vehicle outside of Weld County.
9. 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.
10. Storage, use, or consumption of any construction and building
materials required or made necessary in the performance of any
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construction contract bid, let, or entered into any time prior to the
effective date of the use tax imposed hereunder.
11. The use tax imposed hereunder shall be applicable to evens 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 Ordinance has
been paid.
B. Collection, Administration, and Enforcement. Except as provided by
Sections 39-26-209 and 39-26-304, C.R.S., the use tax imposed
hereunder shall be collected, enforced and administered by Weld County.
The use tax on construction and building materials shall be collected by
the County Building Inspection Department, by each municipality or, as
may be otherwise provided by intergovernmental agreement, based upon
an estimate of building and construction materials costs submitted by the
owner or contractor at the time a building permit application is made. All
use tax collected on construction and building materials pursuant to this.
Ordinance shall be distributed to Weld County. All use tax collected on
motor or other, vehicles pursuant to this Ordinance shall be distributed to
Weld County.
III. Effective Date. The effective date of this Ordinance and the date upon which the
imposition of the sales and use taxes referred to herein begins shall be
January 1, 2001.
IV. Necessity for Election. The sales and use taxes imposed hereunder shall not
become effective until and unless a majority of the registered electors voting
thereon, pursuant to Sections 29-2-103(1) and 29-2-104(5), C.R.S.
A. Ballot Titles/Questions. The Ballot Titles/Questions on the county-wide
sales and use tax Ordinance that shall be referred to the registered
electors of Weld County at the general election to be held on Tuesday,
the 7th day of November, 2000, shall be, in substantially the following
forms, with only such changes as may be determined by the Board of
County Commissioners:
"SHALL WELD COUNTY TAXES BE INCREASED $3.5 MILLION
ANNUALLY, AND BY WHATEVER ADDITIONAL AMOUNTS ARE
RAISED ANNUALLY THEREAFTER, BY A COUNTY-WIDE SALES AND
USE TAX OF ONE QUARTER OF ONE PERCENT (1 CENT ON A $4
PURCHASE) EFFECTIVE JANUARY 1, 2001, AND AUTOMATICALLY
EXPIRING AFTER 10 YEARS, WITH THE REVENUES PLEDGED TO
THE WELD COUNTY LAND PRESERVATION FUND, IN ORDER TO
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PROTECT AND PRESERVE WELD COUNTY'S AGRICULTURAL
HERITAGE THROUGH THE PRESERVATION OF AGRICULTURAL
LANDS, THE PROTECTION OF WATERSHEDS AND RIVER
CORRIDORS, AND THE PROTECTION OF WILDLIFE HABITAT, AND
THE REPAYMENT OF ANY BONDED INDEBTEDNESS ISSUED FOR
SUCH PURPOSES, ALL IN ACCORDANCE WITH WELD COUNTY
ORDINANCE NO. 218, WITH NO MORE THAN FOUR PERCENT (4%
OF THE EXPENDITURES USED FOR ADMINISTRATION AND ALL
EXPENDITURES BASED ON RECOMMENDATIONS OF A CITIZENS'
ADVISORY COMMITTEE AND SUBJECT TO ANNUAL INDEPENDENT
AUDIT, AND SHALL THE PROCEEDS 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
B. Cost of Election. The entire cost of the election shall be paid from the
general fund of Weld County.
C. Notice by Publication. The Weld County Clerk and Recorder shall
publish the text of this sales and use tax Ordinance four separate times.
a week apart, in the official newspaper of Weld County and each
municipality within this County.
D. Election Officer. The Weld 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.
E. Conduct of Election. The conduct of the election shall conform so far as
is practicable to the general election laws of the State of Colorado.
V. Creation of Weld County Land Preservation Fund and Allocation of Revenues. A
separate fund, to be known as the "Weld County Land Preservation Fund" (the
"Fund"), shall be created and 100% of the revenue (gross receipts less collection
and distribution costs) derived from the sales and use tax shall be deposited
thereto to be used solely for the purposes stated herein and as further described
below.
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VI. Interest from Revenues and Income Generated from Acquired Lands. Interest
generated from the revenues of the sales and use taxes imposed herein shall be
used for the purposes stated herein. Income generated from the use or lease of
preserved lands, natural areas, wildlife habitats, and parks acquired with the
sales and use taxes imposed herein shall be used for the purposes stated
herein.
VII. Use of Revenues Distributed to Fund. The revenues shall be used solely for
paying: (i) all or any part of the costs of negotiating for and acquiring interests in
protecting and improving preserved lands, natural areas, wildlife habitats, and
parks; (ii) up to thirty percent (30%) of the revenue may 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 four
percent (4%) of the previously stated thirty percent (30%) of the revenue shall be
used for program costs, including, but not limited to, fund distribution, grant
writing, and administration. Specifically, with respect to the revenues attributed
to the Fund, the preserved lands, natural areas, wildlife habitats, and parks upon
which the Fund may be spent shall be designated by the Board of County
Commissioners, upon consideration of the recommendations of the Board
described herein, utilizing the following guidelines:
A. Preserved lands. Preserved lands may include:
1. Lands that will be preserved for agricultural purposes from willing
participants.
2. Lands with significant natural resource, scenic and wildlife habitat
values.
3. Lands that are buffers maintaining community identity.
4. Lands that are to be used for wildlife migration routes.
5. Lands that provide outdoor recreation, environmental education or
nature observation opportunities near population centers,
including areas that expand or provide buffers to existing
parklands.
6. Lands with other important values such as scenic and historic
sites that contribute to Weld County's natural and cultural
heritage.
B. Lands highly desirable for preservation. Lands considered to be highly
desirable for preservation using revenue from the Fund share and in
cooperative partnerships with other entities include:
1. Land preserved for agricultural preservation.
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2. Riparian lands and access to riparian lands along the Big Thompson
River, Cache La Poudre River, Little Thompson River, SI. Vrain
River, and South Platte River.
3. Wildlife habitat and scenic land preservation located in the foothills
and upland grasslands.
4. Buffers to maintain community identity which include agricultural
uses in the area.
5. Wildlife habitat, scenic land preservation and buffers.
6. Lands for wildlife habitat protection and passive recreation at plains
reservoirs.
C. Other Lands. Other lands upon which the Fund may be spent include those
lands for which the Board of County Commissioners has determined are, or
may in the future be, within the public interest to acquire areas an interest
in order to assure their protection.
D. Expenditure Restrictions. The proceeds of the sales and use taxes
distributed to the Fund shall be expended by Weld County only for the
following purposes:
1. To acquire fee title interest in real property in Weld County for land
preservation, natural area, wildlife habitat, park and trail purposes.
2. To acquire less than fee interests in real property such as
easements(including conservation and agricultural), leases,options,
future interest,covenants,development rights,subsurface rights and
contractual rights, either on an exclusive or nonexclusive basis, for
land preservation, natural area, wildlife habitat, park and trail
purposes.
3. To acquire water rights and water storage rights for use in
connection with the aforementioned purposes.
4. 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 land preservation,
natural area, wildlife habitat, and parks in Weld County.
5. To improve and protect preserved lands, natural areas, wildlife
habitat, and parks.
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6. To manage, patrol and maintain preserved lands, natural areas,
wildlife habitat, and parks.
7. To pay for related collection, distribution and construction costs
subject to limitations stated herein.
8. To pay for repayment of bonded indebtedness authorized by the
Board of County Commissioners and issued by Weld County for the
purposes set forth herein, including interest.
The property interests so acquired shall be held by Weld County,the
Weld Land Trust, or some other similar land trust, to be held
according to the terms and restrictions contained in this Ordinance.
E. Fund Advisory Board. A voluntary county-wide Advisory Board shall be
established and appointed by the Board of County Commissioners to make
recommendations to the Board of County Commissioners regarding
expenditures from the Fund and transfers or encumbrances of lands
acquired through such expenditures. The Fund Advisory Board shall:
1. Oversee the administration and operations of the program and make
recommendations to the Board of County Commissioners regarding
the same.
2. Develop guidelines concerning the program administration and
operations for approval by the Board of County Commissioners,
giving priority to conservation easements.
3. Develop guidelines providing authority to Weld County to use the
Fund for joint projects which are leveraged with other available
funds.
4. The Fund Advisory Board shall consist of nine (9) members who
shall be appointed by the Board of County Commissioners, including
two (2) at-large members and seven (7) members residing during
their terms in seven (7) geographic districts of Weld County. The
seven (7) geographic districts shall be as follows:
a. District 1 shall include the area within the following
boundaries: the eastern county line; Colorado State
Highway 14; U.S. Highway 85; and U.S. Highway 34 bypass,
excluding the City of Greeley.
b. District 2 shall include the area within the following
boundaries:the western county line;Colorado State Highway
14; U.S. Highway 85; and U.S. Highway 34 bypass,
excluding the City of Greeley.
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c. District 3 shall include the area within the following
boundaries: the western county line; U.S. Highway 34; U S.
Highway 85; Colorado State Highway 66, excluding the City
of Greeley.
d. District 4 shall include the area within the following
boundaries:the western county line;Colorado State Highway
66; U.S. Highway 85; and the southern county line.
e. District 5 shall include the area within the following
boundaries: the eastern county line; U.S. Highway 34; U.S.
Highway 85; the southern county line, excluding the City of
Greeley.
f. District 6 shall include the area within the following
boundaries: the City of Greeley east of 35th Avenue.
g. District 7 shall include the area within the following
boundaries: the City of Greeley west of 35th Avenue.
5. The term of office of each Fund Advisory Board member shall be 4
years. Terms shall be staggered initially so that three (3) members
shall be appointed to a two(2)year term, three (3)members shall be
appointed to a three (3) year term (with one being an at-large
member), and three (3) members being appointed to a four(4)year
term (with one being an at-large member).
F. Restriction on Transfer or Encumbrance of Acquired Lands. No land
acquired through the revenues provided by the sales and use taxes imposed
herein 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, nor may
any encumbrance be placed thereon until approval of such action by the
appropriate elected board or council, or trust. Prior to such action, the
proposed action shall be reviewed by the Fund Advisory Board, and a
recommendation shall be forwarded to the appropriate elected board or
council, or trust. Notice of such proposed action shall be delivered to the
Board of County Commissioners and the Fund Advisory Board at least 30
days in advance of the meeting of such elected board or council, or of the
board of directors of the trust, wherein the action is considered. The
following requirements shall apply: (i) if any real property or interest therein
acquired by use of proceeds of said sales and use taxes imposed herein
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 so forth
herein for the original proceeds of said sales and use taxes including
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restrictions set forth in this section; and (H) if any real property or interest
therein acquired by use of proceeds of said sales and use taxes imposed
herein shall ever be converted to purposes other than land preservation,
natural area, wildlife habitat, park purposes, the County or trust shall pay
into the Fund, from any legally available County or trust moneys other than
said sales and use taxes, the then estimated value of such property, as
determined by an appraisal. All acquisitions shall be carried out with good
faith negotiations with willing sellers. No entity receiving the sales and use
tax revenues generated herein shall use such funds to make any acquisition
authorized herein through eminent domain.
VIII. Pledge for Capital Improvements. Pursuant to Article 2 of Title 29, C.R.S., Weld
County is authorized to create a special fund to be known as the "Sales and Use
Tax Capital Improvement Fund," for the deposit of all or any part of the sales and
use tax revenue (or both, as determined by the Board of County Commissioners)
to be used solely to provide capital improvements.
BE IT FURTHER ORDAINED by the Board that it shall, by separate ordinance, adopt such
uniform rules and regulations, and, by resolution, enter into and execute on behalf of Weld County
any agreements necessary for the administration and enforcement of this Ordinance.
BE IT FURTHER ORDAINED by the Board that for the 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 Weld 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 the receipt or expenditure of any and all other revenues
of Weld County for any fiscal year.
BE IT FURTHER ORDAINED by the Board that the Board is authorized to issue revenue
bonds, pursuant to the provisions of Section 29-2-112, C.R.S.,to be paid solely from the Sales and
Use Tax Capital Improvement Fund referred to in Section IX, above. The issuance of such bonds
shall not require further election and shall not be subject to the requirements of Colorado
Constitution Article X, Section 20.
BE IT FURTHER ORDAINED by the Board that if any section, subsection, paragraph,
sentence, clause, or phrase of this Ordinance is for any reason held or decided to be
unconstitutional, such decision shall not affect the validity of the remaining portions hereof. The
Board of County Commissioners hereby declares that it would have enacted this Ordinance in each
and every section,subsection, paragraph,sentence, clause, and phrase thereof irrespective of the
fact that any one or more sections,subsections, paragraphs,sentences,clauses,or phrases might
be declared to be unconstitutional or invalid.
2000-1950
ORD218
RE: ORDINANCE NO. 218
PAGE 14
BE IT FURTHER ORDAINED by the Board that the sales and use taxes imposed herein
shall expire at midnight on December 31, 2020, and all moneys remaining in the Fund shall
continue to be expended for the purposes set forth herein until completely exhausted.
The above and foregoing Ordinance Number 218 was,on motion duly made and seconded,
adopted by the following vote on the 11th day of September, A. D., 2000.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
ATTEST: ---
Barbara J. Kirkmeyer, Chair
Weld County Clerk to the Board
M. J. Geile, Pro-Tem
BY:
Deputy Clerk to the Board
George E. Baxter
APPROVED AS TO FORM:
Dale K. Hall
County Attorney
Glenn Vaad
First Reading: August 14, 2000
Publication: August 17, 2000
Second Reading: August 28, 2000
Publication: August 31, 2000
Final Reading: September 11, 2000
Publication: September 14, 2000
Effective: January 1, 2001, if approved by majority vote of the registered electors of
Weld County at the General Election November 7, 2000.
2000-1950
ORD218
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