Item 3: Resolution 4890 Expressing Support for Measure 20-114, a Measure to Change the Charter of Lane County Government

Home Browse Search

ATTACHMENT B CHARTER AMENDMENT FOR NOVEMBER 7, 2006 BALLOT Section 38. INCOME TAX LIMITATION (1) Rate Limitation. Any income tax imposed by the Board of County Commissioners shall not exceed a tax rate of two percent (2.0%) of net income without an affirmative vote of the residents of Lane County, effective and applicable to tax years beginning on or after January 1, 2007. (2) Dedication for Public Safety. The revenue from any Lane County income tax, less costs of collection and administration, shall be dedicated for public safety purposes. Public safety purposes are defined for any income tax as those programs designed to protect citizens from the effects of, or to reduce, criminal activity. They include preventive and reactive public safety services, such as adult and youth corrections, crime prevention, prosecution, detention, supervision, mental health services, alcohol and drug treatment, victim services, drug court, interagency narcotics enforcement, patrol, investigation and arrest, and related support services. They also include the programs and services provided by the departments of the Sheriff, District Attorney and Youth Services. Through 2012, Lane County shall focus increased revenue on significantly reducing illegal drug production, dealing and use (especially methamphetamine), reducing family violence, enhancing drug and alcohol treatment programs for addicted adult and youth, and providing prevention programs to reduce future crime. (3) Property Tax Relief. The Lane County permanent authorized property tax rate is $1.2793 per $1000 of assessed value. As part of any income tax, the County shall provide property tax relief to the income taxpayer for property tax paid during the income tax year at a rate that the Board of Commissioners determines is equivalent to reducing that property tax rate by $0.95. (4) Special Dedicated Fund and Reserve. The County shall create and maintain a Public Safety Dedicated Fund. All revenue collected from any Lane County income tax shall be credited to the Public Safety Dedicated Fund, after payment of expenses of collection and administration. Interest earned on the Fund shall be credited to it. Beginning not later than two years after enactment of any income tax, the County shall provide for adequate reserves within the Fund of at least 10% of annual income tax revenues to provide a cushion against unforeseen events and economic downturns. The County shall also establish policies for use of the reserves during such events or downturns and for replenishing them within a reasonable period.