19-117.   Limitations and procedures for exercise of home rule powerof taxation or other revenue measures; resolution; notice; referendum;initiative; continuation in effect of tax or other revenue measure.(a) Where the board of county commissioners of any county by resolutionproposes to levy for revenue purposes any tax, excise, fee, charge orother exaction other than permit fees or license fees for regulatorypurposes, a procedure for the levy of which is not otherwise prescribedby enactment of the legislature, such resolution shall require atwo-thirds (2/3) vote of the members of the board and shall be publishedonce each week for two (2) consecutive weeks in the official countynewspaper.

      No such resolution shall take effect until sixty (60) days after itsfinal publication, and if within sixty (60) days of its finalpublication a petition signed by not less than five percent (5%) of thequalified electors of the county shall be filed with the county electionofficer demanding that such resolution be submitted to a vote of theelectors, it shall not take effect until submitted to a referendum andapproved by a majority of the electors voting thereon. The board ofcounty commissioners of any county may submit any resolution providingfor such levy to a referendum without petition. Resolutions authorizingsuch levies submitted to referendum without petition may be passed by amajority vote of the board of county commissioners and shall bepublished once in the official county newspaper.

      (b)   Any county election called under the provisions of this actshall be called within thirty (30) days and held within ninety (90) daysafter the filing of a petition demanding such election. The board ofcounty commissioners shall pass a resolution calling the election andfixing the date, which resolution shall be published once in theofficial county newspaper. The sufficiency of the number of signers ofany petition filed under this act shall be determined by the countyelection officer. Every election held under this act shall be conductedby the county election officer. The county election officer shallpublish a notice of such election once each week for three (3)consecutive weeks in the official county newspaper, the firstpublication to be not less than twenty-one (21) days prior to suchelection. Said notice shall state the time of the election and theproposition which shall appear on the ballot. The proposition shall be:"Shall revenue resolution No.____ entitled (title of resolution) takeeffect?"

      (c)   The board of county commissioners shall be required to submit toa referendum the question of levying any tax or other revenue measure,authorized by the provisions of this act or other enactment referring tothis act, upon the receipt of a petition signed by not less than fivepercent (5%) of the qualified electors of such county, or upon receivingresolutions requesting such an election passed by the governing body ofeach of one or more cities within such county which contains apopulation of not less than twenty-five percent (25%) of the entirepopulation of the county. If a majority of the electors voting thereonat such election shall approve the proposed tax or other revenuemeasure, the board of county commissioners of such county shall thenprovide by resolution for the levy of such tax or other revenue measure.An election held under the provisions of this section shall be scheduledand conducted in the same manner as if a resolution was being submittedto the electors, except that the proposition shall state the nature ofthe tax or revenue measure, the proposed rate and the date it would takeeffect.

      (d)   Any county tax or other revenue measure adopted under theprovisions of this section shall continue in effect until amended orrepealed by a resolution of the board of county commissioners which hasalso been adopted under the provisions of this section.

      History:   L. 1977, ch. 56, § 5; May 13.