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RESOLUTION 2018-76 <br />A Resolution of the Board of County Commissioners of Boulder County describing <br />a proposal to extend an existing 0.185% countywide sales and use tax; providing for <br />the use of proceeds of such extended tax to be repurposed for construction of an <br />alternative sentencing facility at the Boulder County Jail, expanding alternative <br />sentencing and offender management programs and inmate services, and other jail <br />modernization projects; a voter -approved revenue change; and other matters <br />related thereto. <br />Recitals: <br />A. Article 2, Title 29, Colorado Revised Statutes, as amended (hereinafter the <br />"Article"), provides for the imposition of a countywide sales and use tax upon approval <br />of a majority of the registered electors of Boulder County, Colorado (the "County") <br />voting on such question. <br />B. On August 12, 2014, the Board of County Commissioners (the "Board") <br />adopted Resolution No. 2014-66, proposing and placing on the 2014 general election <br />ballot the approval of a 0.185% countywide sales and use tax to fund flood recovery <br />following the September 2013 major flood event. <br />C. The voters of Boulder County approved the flood recovery sales and use <br />tax proposal described in Resolution No. 2014-66 for a period of five (5) years through <br />December 31, 2019, and, since January 1, 2015, the revenues from the sales and use tax <br />have been collected and expended, and will continue to be collected and expended <br />through December 21, 2019, in accordance with the terms of that Resolution for the <br />purpose of repairing and reconstructing flood -damaged roads and infrastructure, stream <br />channel restoration, assisting residents and businesses affected by the flood to rebuild, <br />and other flood recovery measures. <br />D. Considering the flood recovery accomplishments completed with the <br />proceeds of the existing 0.185% sales and use tax, and in light of its sunset on December <br />31, 2019, the Board desires to propose to voters for their approval the extension of the <br />existing 0.185% countywide sales and use tax, at the same rate and for an additional five <br />(5) years up to and including December 31, 2024, along with a proposal to repurpose the <br />use of such sales and use tax proceeds to fund needed improvements to facilities and <br />programs at the Boulder County Jail. <br />E. The Boulder County Jail is more than thirty years old and in need of <br />maintenance and improvements to more safely house the current inmate population, <br />which includes housing a greater number of female inmates and inmates with greater <br />mental and physical health needs. <br />4 <br />