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better manage the population of inmates who need to be in a secure facility through better <br />classification and oversight. <br />M. The renovation and reconfiguration of the existing jail building will also <br />create needed space for increased provision of important mental and physical health <br />services to meet the needs of inmates, and to provide adequate space to deal with the <br />increase in the number of female inmates needing to be housed in secure jail beds. <br />N. The Board finds that extending the existing countywide sales and use tax <br />expiring December 31, 2019, at the existing rate of 0.185%, for an additional period of <br />five (5) years to and including December 31, 2024, with proceeds of such extension to be <br />utilized for funding construction of an alternative sentencing facility at the Boulder <br />County Jail, expanding alternative sentencing and offender management programs and <br />services for inmates, and jail modernization projects in accordance with the provisions of <br />this Resolution, and the exemption of such tax revenues and the interest earned thereon <br />from fiscal year spending limitations of Colo. Const., Art. X, Section 20„ would permit <br />these additional revenues to be utilized to further meet the needs of the Boulder County <br />Jail. <br />O. Due to the revenue limitations contained in Colo. Const., Art. X, Section <br />20, even where the voters of the County have approved such a sales and use tax, the <br />uneven flow of revenues of such taxes and the earnings from such tax revenues from year <br />to year could cause significant problems in the funding and provision of County <br />programs and services in any future year; therefore, it is necessary to obtain a voter - <br />approved revenue change. <br />P. The Board desires to refer to the registered electors of the County at the <br />election to be held November 6, 2018, to be determined by a majority voting thereon, the <br />question of whether such taxes and voter -approved revenue change shall be approved or <br />disapproved. <br />Q. The Article provides for the submission of such a countywide sales and <br />use tax proposal to the registered electors of the County at a general election scheduled <br />within 120 days after adoption of such resolution. <br />R. The Article provides that the County Clerk and Recorder shall publish the <br />text of such tax proposal four separate times, a week apart, in the official newspaper of <br />the County and of each city and incorporated town within the County. <br />S. Colo. Const., Art. X, Section 20(3)(b), requires certain election notices to <br />be mailed to all registered voters of the County. <br />T. The Article provides that the proposal shall contain certain provisions <br />concerning the amount, levying and scope of said tax. <br />255722v2 <br />3 <br />6 <br />