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NOTICE OF PUBLIC HEARING
<br />ORDINANCE Na. 1070, SERIES 1024
<br />NOTICE IS HEREBY GIVEN that at a regular meeting of the City
<br />Council of the City of Louisville, Colorado to he held on August 6,
<br />2024 at the hour of 6;00 p.m., at Louisville City Hall, 749 Main Street,
<br />Loispvilleep, Colorado ID0027 or incil will hold a Public gn an electronic meeting. theon the fieal passage and City
<br />CMtion
<br />oATE-
<br />RIALS proposed
<br />THE CITY'S USEETAXE FORTING BUILDING CONSTRUCTION
<br />SUED
<br />FOR REPAIR AND RECONSTRUCTION OF FENCES, WALLS, AND AC-
<br />CESSORY STRUCTURES THAT SUSTAINED FIRE, SMOKE. HEAT, WA-
<br />TER, ASH OR OTHER DAMAGE AS A RESULT OF THE MARSHALL FIRE_
<br />Publishedin the Daily Camera on July 21, 2024 with full ordinance.
<br />Full copies available in the City Clerk's Office, 749 Main Street,
<br />Louisville CO 80027.
<br />ORDINANCE NO. I878
<br />SERIES 2024
<br />AN ORDINANCE EXEMPTING CONSTRUCTION MATERIALS FROM THE
<br />CITY's USE TAX EON BUILOINO PERMITS ISSUED FOR REPAIR AND
<br />RECONSTRUCTION OF FENCES, WALLS, AND ACCESSORY STRUC-
<br />TURES THAT SUSTAINED FIRE, SMOKE, NEAT, WATER, ASH OR OTH-
<br />ER DAMAGE AS A RESULT OF THE MARSHALL FIRE
<br />WHEREAS, on December 30, 2021, the Marshall Fire ignited and
<br />quickly spread to the City of Louisville, resulting in severe damage
<br />or total loss of almost six hundred (600) structures within the City
<br />of Louisville, most of them residential homes; and
<br />WHEREAS, also on December 30, 2021, the Mayor of the City of
<br />Louisville, pursuant to Chapter 2.32 of the Louisville Municipal Cade
<br />and C.R.S. gg 24.33.5.709, executed a Declaration of Local Disaster
<br />Emergency In and for the City of Louisville, which Declaration was
<br />thereafter continued in effect by resolution of the City Council, and
<br />the Governor of the State of Colorado issued a Declaration of State-
<br />wide Emergency In response to the Marshall Fire; and
<br />WHEREAS, on January 1, 2022. President Joseph R. Olden approved
<br />a Major Disaster Declaration for the Event (DR-4634-CO) beginning
<br />on December 30, 2021 and continuing thereafter; and
<br />WHEREAS, the structures damaged and destroyed by the Marshall
<br />Fire comprise significant portions of several residential subdivi-
<br />sions within the City; and
<br />WHEREAS, pursuant to Sections 3.20.100 and 3.20.305 of the Louis-
<br />ville Municipal Code, the City imposes a use tax on construction
<br />and building materials; and
<br />WHEREAS, pursuant to Section 3.20.330 of the Louisville Municipal
<br />Code, the use tax for construction and building materials is deter•
<br />mined based on fifty percent (50%) of the estimated general cone
<br />tract costs and fifty percent (50%) of the estimated mechanical
<br />contract costs, which Is deemed to be the purchase price of such
<br />construction and building materials; and
<br />WHEREAS, also pursuant to Section 3.20.330 of the Louisville Munic-
<br />ipal Code. the full amount of the tine tax is collected prior to issu-
<br />ance of a building permit; and
<br />WHEREAS, many of the City's residents affected by the Marshall
<br />fire have learned they may be significantlyunderinsured and will
<br />thus face financial hardships rebuilding their fire -damaged homes;
<br />and
<br />WHEREAS, the City Council finds that repairing and rebuilding
<br />of homes lost to the Marshall Fire is essential to maintaining the
<br />fabric of the community, and that providing a use tax exemption for
<br />homeowners affected by the Marshall Fire who are underinsured
<br />will help those residents return to the City; and
<br />WHEREAS, the exemption of construction and building materials
<br />from the City's use tax may only be made based upon satisfaction
<br />of those criteria set forth herein, to ensure the exemption Is provid-
<br />ed only to the extent reasonably necessary to facilitate the repair
<br />and rebuilding of fire -damaged homes within the community; and
<br />WHEREAS, the City Council finds that restoring a vibrant and robust
<br />community requires rebuilding to occur within a reasonable
<br />amount of time. and that the relief set forth herein afforded those
<br />who lost their homes in the Marshall Fire who are experiencing fi-
<br />nancial hardship is rationally related to the important government
<br />function of fostering and maintaining a vibrant and robust com-
<br />munity; and
<br />WHEREAS, the City Council finds those persons who lost their
<br />homes or ability to live in their homes due to the Marshall Fire have
<br />experienced and been impacted by a natural disaster of epic pro-
<br />portions. and thus are differently situated from those within the
<br />City who choose to repair or remodel an existing residence, or build
<br />a new residence; and
<br />WHEREAS, by this ordinance, the City Council furthers Its establish-
<br />ed policy of facilitating rebuilding of structures damaged or de-
<br />stroyed by the Marshall Fire as set forth in previous actions of the
<br />City Council; and
<br />WHEREAS, the City Council recognizes those residents whose
<br />homes were damaged or destroyed by the Marshall Fire have suf-
<br />fered great lenses and it is tire policy of the City to assist and en-
<br />courage these residents to return to the community; and
<br />WHEREAS, it is the intent of the City Council that adoption of this
<br />ordinance Shall provide only the limited relief under the specific cir-
<br />cumstances set forth herein, arid the sltort•terni exemption pruvid•
<br />ed shall not alter the property and services taxed in Section 3.20.
<br />305 of the Louisville Municipal Code for construction and building
<br />materials, and as such will not constitute a new tax, tax Increase, or
<br />tax policy change directly causinu a not tax revenue gain as those
<br />teens are used In Article X. Section 20 of the Colorado Constitution
<br />(the "Taxpayer's Bill of Rights" or "TABOR") when the conditions for
<br />the exemption no longer exist; and
<br />NOW, THEREFORE, OE IT ORDAINED BY THE CITY COUNCIL OF THE
<br />CITY OF LOUiSVILL E. COLORADO;
<br />Section 1. Requirements for Exemption. to addition to these
<br />exemptions from the City's use tax set forth in Section 3.20.310 of
<br />the Louisville Municipal Code, and those exemptions approved by
<br />Ordinance 1841, Series 2022 and Ordinance 1867, Series 2023 for the
<br />repair and rebuilding of a residence that sustained tire damage,
<br />construction and building materials shall be exempt, or partially ex-
<br />empt, from the imposition of the tax levied by Section 3,20.300 of
<br />the Louisville Municipal Code when all of the following require-
<br />ments are met
<br />A. The building permit application is for repair or rebuilding of
<br />any structure requiring a cltylesued buildirul permit, including
<br />walls, fences, and accessory structures, that sustained direct lire,
<br />smoke, heat, water, ash or outer damage from the Marshall Fire,
<br />B. The building permit application has been filed by a person
<br />who, on December 30. 2021, was the owner of record of property In
<br />any jurisdiction On which a residence was damaged or destroyed by
<br />the Marshall Fire.
<br />C. The building permit application is filed with the City of Louis-
<br />ville on or before December 31, 2025.
<br />D. The building permit applicant attests on the building permit
<br />application that they are requesting a use tax exemption doe to fi•
<br />nancial hardship caused by inadequate insurance or a gap in insur-
<br />ance coverage when compared to the cost of repairs.
<br />Prairie Mountain Media, LLC
<br />PUBLISHER'S AFFIDAVIT
<br />County of Boulder
<br />State of Colorado
<br />The undersigned Agent being first duly sworn
<br />under oath, states and affirms as follows:
<br />1. He/she is the legal Advertising Reviewer of
<br />Prairie Mountain Media LLC, publisher of the
<br />Daily Camera.
<br />2. The Daily Camera is a newspaper
<br />of general circulation that has been published
<br />continuously and without interruption for at least
<br />fifty-two weeks in Boulder County and
<br />meets the legal requisites for a legal newspaper
<br />under Colo. Rev. Stat. 24-70-103.
<br />3. The notice that is attached hereto is a true copy,
<br />published in the Daily Camera
<br />in Boulder County on the following date(s):
<br />Jul 21,2024
<br />Signature
<br />Subscribed and sworn me before me this
<br />day of /.
<br />k‘-
<br />C4
<br />SHAYLA NAJERA
<br />NOTARY PUBLIC
<br />STATE OF COLORADO
<br />NOTARY ID 20174031965
<br />MY COMMISSION EXPIRES July 31, 2025
<br />Notary Public
<br />(SEAL)
<br />Account:
<br />Ad Number:
<br />Fee:
<br />1046636
<br />2065243
<br />$296.32
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