First Regular Session
Sixty-second General Assembly
LLS NO. 99-0312.01 Gregg Fraser SENATE BILL 99-026
STATE OF COLORADO
BY SENATOR Feeley
FINANCE
A BILL FOR AN ACT
101 CONCERNING THE ESTABLISHMENT OF A TASK FORCE TO STUDY THE FISCAL
102 POLICIES OF STATE AND LOCAL GOVERNMENTS IN COLORADO.
Bill Summary
(Note: This summary applies to this bill as introduced and does
not necessarily reflect any amendments that may be subsequently
adopted.)
Creates a legislative review committee to oversee the study of state
and local government tax and fiscal policies. Specifies the membership
and the responsibilities of the legislative review committee.
Establishes a task force for the study of state and local government
tax and fiscal policies and provides for the appointment of task force
members. Sets forth the duties of the task force. Specifies certain issues
to be addressed by the task force study and any proposed legislation.
Authorizes the task force to receive private moneys to be used for the
direct and indirect costs of the study. Provides for staff support to the
legislative review committee.
1 Be it enacted by the General Assembly of the State of Colorado:
2 SECTION 1. Title 39, Colorado Revised Statutes, is amended
3 BY THE ADDITION OF A NEW ARTICLE to read:
4 ARTICLE 34
5 Task Force to Study State and Local
6 Government Tax and Fiscal Policies
7 39-34-101. Legislative declaration. (1) THE GENERAL
[ ] denotes HOUSE amendment. { } denotes SENATE amendment.
Capital letters indicate new material to be added to existing statute.
Dashes through the words indicate material to be deleted from existing statute.
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1 ASSEMBLY HEREBY FINDS AND DECLARES THAT:
2 (a) THE STATE OF COLORADO AND ITS CITIZENS HAVE EXPERIENCED
3 MANY CHANGES SINCE THE LAST COMPREHENSIVE REVIEW AND ANALYSIS
4 OF STATE AND LOCAL TAX STRUCTURE AND POLICY WAS COMPLETED
5 NEARLY FORTY YEARS AGO;
6 (b) RECENT ECONOMIC, POLITICAL, AND CONSTITUTIONAL
7 CHANGES HAVE MADE IT INCREASINGLY MORE DIFFICULT FOR THE STATE
8 AND FOR LOCAL GOVERNMENTS TO ADEQUATELY PROVIDE NECESSARY
9 SERVICES AND PROGRAMS, AND THESE DIFFICULTIES ARE ANTICIPATED TO
10 WORSEN AS THE STATE AND ITS COMMUNITIES CONTINUE TO EXPERIENCE
11 GROWTH;
12 (c) THESE DIFFICULTIES ARE FURTHER COMPOUNDED BY CERTAIN
13 COMPLEXITIES THAT EXIST WITHIN THE CURRENT STATE AND LOCAL TAX
14 SYSTEMS AND RESULT IN UNINTENDED CONSEQUENCES BY THE COMBINED
15 EFFECT OF RECENTLY ADOPTED CONSTITUTIONAL PROVISIONS AND OTHER
16 CHANGES IN FISCAL POLICIES;
17 (d) THESE COMPLEXITIES CAN RESULT IN THE TAX BURDEN FOR
18 FINANCING GOVERNMENT SERVICES AND PROGRAMS BEING BORNE
19 DISPROPORTIONATELY BY CERTAIN TAXPAYERS AND CAN ALSO DIMINISH
20 COLORADO'S ABILITY TO ATTRACT NEW BUSINESSES AND RETAIN EXISTING
21 BUSINESSES THAT ARE VITAL TO THE ECONOMIC WELL-BEING OF THE STATE
22 AND ITS CITIZENS;
23 (e) DUE TO THE IMPOSITION OF CERTAIN FISCAL REQUIREMENTS
24 AND LIMITATIONS, GOVERNMENTS CAN NO LONGER RELY SOLELY UPON
25 INCREASED REVENUES TO KEEP PACE WITH INCREASED DEMAND FOR
26 SERVICES AND PROGRAMS;
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1 (f) IN ORDER TO ADEQUATELY ADDRESS THESE ISSUES IN AN
2 INFORMED, COORDINATED, AND EFFECTIVE MANNER, A COMPREHENSIVE
3 REVIEW AND ANALYSIS OF THE TAX AND FISCAL POLICIES OF THE STATE
4 AND LOCAL GOVERNMENTS IS NEEDED, INCLUDING THE MANNER IN WHICH
5 EXISTING LAW AND GOVERNMENT ORGANIZATION AND STRUCTURE IMPACT
6 SUCH TAX AND FISCAL POLICIES; AND
7 (g) AS A RESULT OF THIS STUDY, IT MAY BE DETERMINED WHETHER
8 ANY STATE AND LOCAL GOVERNMENT LAW, ANY TAX OR FISCAL POLICY,
9 GOVERNMENT ORGANIZATION, OR STRUCTURE SHOULD BE MODIFIED AND,
10 IF SO, HOW SUCH LAW, POLICY, ORGANIZATION, OR STRUCTURE SHOULD BE
11 MODIFIED TO ENSURE THAT STATE AND LOCAL GOVERNMENTS ARE
12 PROVIDING NEEDED SERVICES AND PROGRAMS IN THE MOST EFFICIENT AND
13 EFFECTIVE MANNER POSSIBLE AND ARE FUNDED BY AN EQUITABLE,
14 SUSTAINABLE, AND STABLE FINANCE SYSTEM.
15 (2) THEREFORE, THE GENERAL ASSEMBLY DECLARES THAT IT IS
16 NECESSARY TO CREATE A TASK FORCE TO STUDY THE TAX AND FISCAL
17 POLICIES OF STATE AND LOCAL GOVERNMENTS, INCLUDING THE EFFECTS OF
18 EXISTING LAW, AND GOVERNMENT ORGANIZATION AND STRUCTURE ON
19 SUCH FISCAL POLICIES, AND TO MAKE RECOMMENDATIONS TO A
20 LEGISLATIVE REVIEW COMMITTEE THAT WILL DEVELOP A LEGISLATIVE
21 PROPOSAL FOR CHANGING APPLICABLE LAW AND STATE AND LOCAL
22 GOVERNMENT TAX AND FISCAL POLICIES AND ANY RELATED CHANGES TO
23 GOVERNMENT ORGANIZATION OR STRUCTURE.
24 39-34-102. Legislative review committee - creation - duties.
25 (1) THERE IS HEREBY CREATED A LEGISLATIVE REVIEW COMMITTEE TO
26 OVERSEE THE STUDY OF STATE AND LOCAL GOVERNMENT TAX AND FISCAL
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1 POLICIES. THE MEMBERS OF THE COMMITTEE SHALL BE RESPONSIBLE FOR
2 CONSULTING WITH MEMBERS OF THE TASK FORCE CREATED IN SECTION
3 39-34-103 AND DEVELOPING A LEGISLATIVE PROPOSAL FOR CHANGES TO
4 THE TAX AND FISCAL POLICIES OF THE STATE AND LOCAL GOVERNMENTS
5 AND ANY RELATED CHANGES TO APPLICABLE LAW OR GOVERNMENT
6 ORGANIZATION OR STRUCTURE.
7 (2) THE MEMBERS OF THE LEGISLATIVE REVIEW COMMITTEE SHALL
8 CONSIST OF SIX MEMBERS AS FOLLOWS:
9 (a) TWO MEMBERS OF THE HOUSE OF REPRESENTATIVES TO BE
10 APPOINTED BY THE SPEAKER OF THE HOUSE OF REPRESENTATIVES;
11 (b) ONE MEMBER OF THE HOUSE OF REPRESENTATIVES TO BE
12 APPOINTED BY THE MINORITY LEADER OF THE HOUSE OF REPRESENTATIVES;
13 (c) TWO MEMBERS OF THE SENATE TO BE APPOINTED BY THE
14 PRESIDENT OF THE SENATE; AND
15 (d) ONE MEMBER OF THE SENATE TO BE APPOINTED BY THE
16 MINORITY LEADER OF THE SENATE.
17 (3) THE COMMITTEE SHALL COMPLETE THE LEGISLATIVE PROPOSAL
18 ON OR BEFORE OCTOBER 15, 2001.
19 39-34-103. Fiscal policies study task force - creation - duties.
20 (1) THERE IS HEREBY CREATED A TASK FORCE FOR THE STUDY OF STATE
21 AND LOCAL GOVERNMENT TAX AND FISCAL POLICIES. THE TASK FORCE
22 SHALL CONSIST OF TWENTY-FOUR MEMBERS AS FOLLOWS:
23 (a) TWENTY MEMBERS APPOINTED BY THE GOVERNOR. OF THESE
24 MEMBERS:
25 (I) FOUR SHALL BE REPRESENTATIVES OF THE DEPARTMENT OF
26 REVENUE, THE DEPARTMENT OF LOCAL AFFAIRS, THE DEPARTMENT OF
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1 EDUCATION, AND THE DIRECTOR OF THE OFFICE OF STATE PLANNING AND
2 BUDGETING, WHICH ARE EXECUTIVE BRANCH DEPARTMENTS AND AGENCIES
3 AFFECTED BY AND CHARGED WITH THE ADMINISTRATION OF STATE AND
4 LOCAL TAX AND FISCAL POLICIES;
5 (II) EIGHT SHALL BE CHOSEN FROM THE CITIZENRY OF COLORADO
6 AND SHALL BE PERSONS KNOWLEDGEABLE ABOUT TAX AND FISCAL POLICY
7 MATTERS AND ABOUT ONE OR MORE OF THE STATE'S VARIED AND DIVERSE
8 ECONOMIC SECTORS AND POPULATION GROUPS AFFECTED BY TAX AND
9 FISCAL POLICIES, INCLUDING BUT NOT LIMITED TO RETAIL BUSINESSES,
10 MANUFACTURING, HOMEBUILDERS, REALTORS, AGRICULTURE, AND
11 CITIZENS. IN MAKING THE APPOINTMENTS, CONSIDERATION SHALL BE
12 GIVEN TO THE DIVERSITIES OF EXPERTISE, INTERESTS, AND GEOGRAPHY.
13 (III) EIGHT SHALL BE LOCAL GOVERNMENT REPRESENTATIVES, OF
14 WHICH TWO SHALL REPRESENT COUNTIES, TWO SHALL REPRESENT
15 MUNICIPALITIES, TWO SHALL REPRESENT SCHOOL DISTRICTS, AND TWO
16 SHALL REPRESENT SPECIAL DISTRICTS. THE GOVERNOR SHALL CONSULT
17 WITH THE STATEWIDE ASSOCIATION OF EACH LOCAL GOVERNMENT
18 SPECIFIED IN THIS SUBPARAGRAPH (III) PRIOR TO APPOINTING ANY
19 REPRESENTATIVE OF SUCH LOCAL GOVERNMENT.
20 (b) TWO MEMBERS APPOINTED BY THE SPEAKER OF THE HOUSE OF
21 REPRESENTATIVES WHO SHALL NOT BE MEMBERS OF THE GENERAL
22 ASSEMBLY; AND
23 (c) TWO MEMBERS APPOINTED BY THE PRESIDENT OF THE SENATE
24 WHO SHALL NOT BE MEMBERS OF THE GENERAL ASSEMBLY.
25 (2) MEMBERS OF THE TASK FORCE SHALL SERVE AT THE PLEASURE
26 OF THE APPOINTING AUTHORITY. MEMBERS SHALL SERVE WITHOUT
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1 COMPENSATION.
2 (3) THE TASK FORCE SHALL HAVE THE FOLLOWING DUTIES:
3 (a) TO EVALUATE THE OVERALL EFFECTIVENESS AND IMPACT OF
4 STATE AND LOCAL GOVERNMENT TAX AND FISCAL POLICIES, INCLUDING
5 THE EFFECT OF GOVERNMENT ORGANIZATION AND STRUCTURE ON SUCH
6 POLICIES, IDENTIFY TAX AND FISCAL POLICIES AND RELATED GOVERNMENT
7 ORGANIZATION AND STRUCTURE IN NEED OF REVISION, AND PROVIDE
8 GUIDANCE AND MAKE RECOMMENDATIONS TO THE LEGISLATIVE REVIEW
9 COMMITTEE ESTABLISHED PURSUANT TO SECTION 39-34-102;
10 (b) TO COMMUNICATE WITH AND OBTAIN INPUT FROM GROUPS
11 THROUGHOUT THE STATE AFFECTED BY STATE AND LOCAL GOVERNMENT
12 TAX AND FISCAL POLICIES;
13 (c) TO CREATE SUBCOMMITTEES OR SUBGROUPS AS NECESSARY,
14 WHICH GROUPS MAY INCLUDE INDIVIDUALS NOT SERVING ON THE TASK
15 FORCE, IN ORDER TO AID IN THE COMPLETION OF THE TASK FORCE STUDY
16 AND THE DEVELOPMENT OF A LEGISLATIVE PROPOSAL FOR CHANGES TO
17 STATE AND LOCAL TAX AND FISCAL POLICIES, INCLUDING CHANGES TO LAW
18 AND GOVERNMENT ORGANIZATION AND STRUCTURE THAT RELATE TO SUCH
19 POLICIES;
20 (d) TO REPORT AT LEAST MONTHLY TO THE MEMBERS OF THE
21 LEGISLATIVE REVIEW COMMITTEE ESTABLISHED PURSUANT TO SECTION
22 39-34-102.
23 39-34-104. Issues to be addressed by task force study and
24 proposed legislation. (1) THE TASK FORCE STUDY AND THE PROPOSED
25 LEGISLATION FOR CHANGING STATE AND LOCAL GOVERNMENT FISCAL
26 POLICIES SHALL ADDRESS ISSUES, INCLUDING BUT NOT LIMITED TO THE
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1 FOLLOWING:
2 (a) ISSUES CONCERNING EQUITY, SUCH AS:
3 (I) THE PROPERTY TAX BURDEN OF RESIDENTIAL PROPERTY IN
4 COMPARISON TO THE PROPERTY TAX BURDEN OF THE DIFFERENT CLASSES
5 OF NONRESIDENTIAL PROPERTY;
6 (II) THE APPLICATION OF AGRICULTURAL LAND CLASSIFICATION
7 FOR PROPERTY TAX PURPOSES;
8 (III) THE EXISTING BASES FOR SALES AND USE TAXES AND THE
9 POTENTIAL APPLICATION OF SALES AND USE TAX TO TRANSACTIONS
10 CURRENTLY EXEMPT OR NOT OTHERWISE SUBJECT TO TAXATION;
11 (IV) THE EXISTING BASES FOR INDIVIDUAL AND CORPORATE
12 INCOME TAX;
13 (V) THE EXISTENCE OF DIFFERING RATES AND BASES FOR SALES
14 AND USE TAXES ACROSS TAXING JURISDICTIONS AND THE RESULTING TAX
15 REPORTING PROBLEMS OF VENDORS;
16 (VI) THE INCREASING OCCURRENCE OF GOVERNMENT
17 COMPETITION FOR DEVELOPMENT THAT GENERATES INCREASED TAX
18 REVENUES;
19 (VII) THE EXISTENCE OF REGIONAL AND JURISDICTIONAL
20 DIFFERENCES AND DISPARITIES RELATING TO THE ABILITY OF
21 GOVERNMENTS TO GENERATE REVENUES AND TO CIRCUMSTANCES
22 CONTRIBUTING TO INCREASED DEMAND FOR SERVICES;
23 (VIII) THE TAX BURDEN ON EXISTING TAXPAYERS, BOTH
24 INDIVIDUALS AND BUSINESSES, TO FUND COSTS ASSOCIATED WITH NEW
25 GROWTH THAT DOES NOT PRIMARILY BENEFIT SUCH TAXPAYERS;
26 (IX) THE PROPERTY TAX BURDEN OF AND THE BENEFIT TO
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1 NONRESIDENTIAL PROPERTY FOR FINANCING PUBLIC SCHOOLS IN
2 COMPARISON TO THE PROPERTY TAX BURDEN OF AND THE BENEFIT TO
3 RESIDENTIAL PROPERTY FOR FINANCING PUBLIC SCHOOLS;
4 (X) THE STATE'S AND SCHOOL DISTRICTS' SHARES OF FUNDING FOR
5 PUBLIC EDUCATION;
6 (XI) THE DIFFERENCES IN THE LEVEL OF FUNDING FOR EDUCATION
7 AMONG SCHOOL DISTRICTS;
8 (XII) THE RELIANCE ON LOCAL REVENUES FOR NEW CONSTRUCTION
9 OR DEFERRED MAINTENANCE OF SCHOOL DISTRICT CAPITAL FACILITIES;
10 (XIII) THE IMPACT OF FISCAL POLICIES, SUCH AS THE IMPOSITION
11 OF SALES AND USE TAX AND BUSINESS PERSONAL PROPERTY TAX, ON
12 CAPITAL INVESTMENT WITHIN COLORADO;
13 (XIV) THE RELIANCE ON PROPERTY TAXES TO FUND LOCAL
14 GOVERNMENT PROGRAMS AND SERVICES;
15 (b) ISSUES CONCERNING STABILITY, SUCH AS:
16 (I) THE CONTINUAL DECLINE IN THE ASSESSED VALUE OF PROPERTY
17 IN TAXING JURISDICTIONS DUE TO REDUCTIONS IN THE RESIDENTIAL RATIO
18 AND ITS IMPACT ON PROPERTY TAX REVENUES;
19 (II) THE INTERACTION BETWEEN THE SEVERANCE TAX AND ITS
20 RELATIONSHIP TO PROPERTY TAX;
21 (III) THE DOUBLE-COUNTING OF INTERGOVERNMENTAL REVENUES
22 FOR PURPOSES OF SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION;
23 (IV) THE AUTOMATIC RATCHETING DOWN OF PROPERTY TAX MILL
24 LEVIES, TAX REVENUES, AND AGGREGATE GOVERNMENT REVENUES UNDER
25 SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION;
26 (V) THE RELIANCE ON SALES AND USE TAXES BY SOME LOCAL
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1 GOVERNMENTS TO THE EXTENT THAT DECLINES IN SALES AND USE TAX
2 REVENUES SIGNIFICANTLY IMPAIR A GOVERNMENT'S ABILITY TO PROVIDE
3 NECESSARY SERVICES;
4 (VI) THE REQUIREMENT THAT REVENUES BE SET ASIDE AS AN
5 EMERGENCY RESERVE UNDER SECTION 20 OF ARTICLE X OF THE STATE
6 CONSTITUTION AND ITS IMPACT ON THE AMOUNT OF REVENUES AVAILABLE
7 FOR GOVERNMENT PURPOSES;
8 (VII) THE INTERACTION BETWEEN ARTICLE X OF SECTION 20 OF
9 THE STATE CONSTITUTION AND THE GALLAGHER AMENDMENT IN SECTION
10 3 OF ARTICLE X OF THE STATE CONSTITUTION AND THE RESULTING IMPACT
11 ON THE PROPERTY TAX BASE AND REVENUES;
12 (VIII) THE INTERACTION BETWEEN THE VARIOUS GOVERNMENT
13 REVENUE AND EXPENDITURE LIMITATIONS THAT HAVE BEEN ENACTED OR
14 MODIFIED DURING THE PAST DECADE;
15 (c) ISSUES CONCERNING ADDITIONAL REVENUE SOURCES, SUCH AS:
16 (I) THE IMPOSITION OF IMPACT AND USER FEES TO PAY FOR ALL OR
17 A PORTION OF THE COSTS OF SERVICES REQUIRED DUE TO GROWTH THAT
18 ARE REASONABLY RELATED TO THE COST OF SUCH SERVICES;
19 (II) THE USE OF GENERAL STATE TAX REVENUES TO SUPPORT THE
20 STATE TRANSPORTATION SYSTEM;
21 (III) POTENTIAL SHARING OF REVENUES AMONG LOCAL
22 GOVERNMENTS AND BETWEEN THE STATE AND LOCAL GOVERNMENTS;
23 (IV) THE IMPOSITION OF REAL ESTATE TRANSFER TAXES;
24 (V) THE REPLACEMENT OF STATE INCOME TAX REVENUES IF THE
25 FEDERAL INCOME TAX IS ABOLISHED IN FAVOR OF A CONSUMPTION TAX;
26 (d) ISSUES CONCERNING GOVERNMENT ORGANIZATION AND
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1 STRUCTURE THAT IMPACT FISCAL POLICIES, SUCH AS:
2 (I) THE EXISTENCE AND EXTENT OF OVERLAPPING OR DUPLICATIVE
3 PROVISION OF SERVICES;
4 (II) THE IMPLICATIONS OF ELIMINATION OR CONSOLIDATION OF
5 GOVERNMENTS RELATING TO THE PROVISION OF SERVICES;
6 (III) THE METHODS BY WHICH GOVERNMENTS PROVIDE SERVICES
7 AND ANY POTENTIAL MODIFICATIONS THAT WOULD ACHIEVE THE MOST
8 EFFICIENT AND EFFECTIVE PROVISION OF SERVICES, INCLUDING THE
9 ELIMINATION, REDUCTION, OR PRIVATIZATION OF CERTAIN SERVICES;
10 (IV) THE UTILIZATION OF INTERGOVERNMENTAL COORDINATION
11 AND COOPERATION FOR THE PROVISION OF SERVICES.
12 (2) IN PERFORMING ITS DUTIES UNDER THIS SECTION, THE TASK
13 FORCE SHALL:
14 (a) ASSEMBLE AND ANALYZE RECENT TAX STUDIES THAT HAVE
15 COMPILED DATA ON SPECIFIC ISSUES INVOLVING FISCAL POLICIES, SUCH AS
16 SALES TAX EXEMPTIONS, THE EFFECTS OF COMPETING CONSTITUTIONAL
17 PROVISIONS, AND INDEBTEDNESS; AND
18 (b) CONSIDER THE IMPORTANCE OF DEPENDABLE, RATIONAL, AND
19 EQUITABLE TAX SYSTEMS THAT:
20 (I) ASSURE SUSTAINABLE GROWTH IN THE STATE AS A WHOLE;
21 (II) PROMOTE INTERGOVERNMENTAL COOPERATION ON ISSUES
22 SPECIFIC TO REGIONAL GROWTH AND ITS RELATED IMPACTS;
23 (III) SUPPORT EFFICIENT USE OF INFRASTRUCTURE AND SERVICES;
24 AND
25 (IV) CONSIDER THE UNIQUE PROBLEMS IN METROPOLITAN AREAS
26 WITH REGARD TO FISCAL ISSUES, REVENUE SHARING, MUNICIPAL CHARTER
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1 LIMITS, AND SPECIAL DISTRICTS.
2 39-34-105. Private source of funding - staff support for tax
3 policy study. (1) THE TASK FORCE FOR THE STUDY OF STATE AND LOCAL
4 GOVERNMENT TAX AND FISCAL POLICIES IS AUTHORIZED TO RECEIVE
5 CONTRIBUTIONS, GRANTS, SERVICES, AND IN-KIND DONATIONS FROM ANY
6 PRIVATE ENTITY TO BE EXPENDED FOR ANY DIRECT OR INDIRECT COSTS
7 ASSOCIATED WITH THE DUTIES OF THE TASK FORCE SET FORTH IN THIS
8 ARTICLE.
9 (2) THE DIRECTOR OF RESEARCH OF THE LEGISLATIVE COUNCIL,
10 THE DIRECTOR OF THE OFFICE OF LEGISLATIVE LEGAL SERVICES, AND THE
11 EXECUTIVE DIRECTORS OF THE DEPARTMENTS REPRESENTED ON THE TASK
12 FORCE SHALL SUPPLY STAFF ASSISTANCE TO THE LEGISLATIVE REVIEW
13 COMMITTEE AS THEY DEEM APPROPRIATE. THE COMMITTEE MAY ALSO
14 ACCEPT STAFF SUPPORT FROM THE PRIVATE SECTOR.
15 (3) NOTHING IN THIS SECTION SHALL BE CONSTRUED TO PRECLUDE
16 THE EXPENDITURE OF STATE MONEYS FOR ANY DIRECT OR INDIRECT COSTS
17 ASSOCIATED WITH THE DUTIES OF THE TASK FORCE OR THE LEGISLATIVE
18 REVIEW COMMITTEE SET FORTH IN THIS ARTICLE.
19 39-34-106. Repeal of article. THIS ARTICLE IS REPEALED,
20 EFFECTIVE JULY 1, 2003.
21 SECTION 2. Effective date. This act shall take effect at 12:01
22 a.m. on the day following the expiration of the ninety-day period after
23 final adjournment of the general assembly that is allowed for submitting
24 a referendum petition pursuant to article V, section 1 (3) of the state
25 constitution; except that, if a referendum petition is filed against this act
26 or an item, section, or part of this act within such period, then the act,
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1 item, section, or part, if approved by the people, shall take effect on the
2 date of the official declaration of the vote thereon by proclamation of the
3 governor.