Ordinance 2022-1841 - Laserfiche WebLink

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WHEREAS, the City Council further finds its adoption of the 2021 IECC was in furtherance of its important policy objectives contained in the City's Sustainability Action Plan, and the incentive provided by the full City use tax exemption set forth in this ordinance for rebuilding of residences pursuant to the 2021 IECC will facilitate such policy objectives to the greatest extent possible; and WHEREAS, the exemption of construction and building materials from the City's use tax may only be made based upon satisfaction of those criteria set forth herein, to ensure the exemption is provided only to the extent reasonably necessary to facilitate the rebuilding of fire -damaged homes within the community; and WHEREAS, the City Council finds that restoring a vibrant and robust community requires rebuilding to occur within a reasonable amount of time, and that the relief set forth herein afforded those who lost their homes in the Marshall Fire who are experiencing financial hardship is rationally related to the important government function of fostering and maintaining a vibrant and robust community; and WHEREAS, the City Council finds those persons who lost their homes in the Marshall Fire have experienced and been impacted by a natural disaster of epic proportions, and thus are differently situated from those within the City who choose to repair or remodel an existing residence, or build a new residence; and WHEREAS, by this ordinance, the City Council furthers its established policy of facilitating rebuilding of structures damaged or destroyed by the Marshall Fire as set forth in previous actions of the City Council; and WHEREAS, the City Council recognizes those residents whose homes were damaged or destroyed by the Marshall Fire have suffered great losses and it is the policy of the City to assist and encourage these residents to return to the community; and WHEREAS, it is the intent of the City Council that adoption of this ordinance shall provide only the limited relief under the specific circumstances set forth herein, and the short-term exemption provided shall not alter the property and services taxed in Section 3.20.305 of the Louisville Municipal Code for construction and building materials, and as such will not constitute a new tax, tax increase, or tax policy change directly causing a net tax revenue gain as those terms are used in Article X, Section 20 of the Colorado Constitution (the "Taxpayer's Bill of Rights" or "TABOR") when the conditions for the exemption no longer exist; and WHEREAS, the City Council finds that an emergency exists because the preservation of public property, health, safety, and welfare requires the City to take immediate action to provide the relief set forth herein to those whose homes were damaged or destroyed due to the Marshall Fire. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE, COLORADO: Ordinance No. 1841, Series 2022 Page 2 of 4