1 | House Joint Resolution |
2 | A joint resolution proposing amendments to Sections 3, 4, |
3 | 6, and 9 of Article VII and Section 1 of Article VIII and |
4 | the creation of Sections 27 and 28 of Article XII of the |
5 | State Constitution, to require an exemption from ad |
6 | valorem taxation for tangible personal property, to |
7 | provide for the transfer of the accrued benefit from the |
8 | limitation on the assessed value of homestead property, to |
9 | provide for assessing rent-restricted affordable housing |
10 | and commercial and public-access waterfront property by |
11 | general law, to increase the homestead exemption, to |
12 | create an additional homestead exemption for first-time |
13 | homestead property owners, to provide a complete homestead |
14 | exemption for low-income seniors, to require the |
15 | Legislature to limit county, municipality, and special |
16 | district authority to increase ad valorem taxes, to |
17 | require each county to have an elected property appraiser, |
18 | and to provide an effective date if such amendments are |
19 | adopted. |
20 |
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21 | Be It Resolved by the Legislature of the State of Florida: |
22 |
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23 | That the following amendments to Sections 3, 4, 6, and 9 of |
24 | Article VII and Section 1 of Article VIII and the creation of |
25 | Sections 27 and 28 of Article XII of the State Constitution are |
26 | agreed to and shall be submitted to the electors of this state |
27 | for approval or rejection at the next general election or at an |
28 | earlier special election specifically authorized by law for that |
29 | purpose: |
30 | ARTICLE VII |
31 | FINANCE AND TAXATION |
32 | SECTION 3. Taxes; exemptions.-- |
33 | (a) All property owned by a municipality and used |
34 | exclusively by it for municipal or public purposes shall be |
35 | exempt from taxation. A municipality, owning property outside |
36 | the municipality, may be required by general law to make payment |
37 | to the taxing unit in which the property is located. Such |
38 | portions of property as are used predominantly for educational, |
39 | literary, scientific, religious or charitable purposes may be |
40 | exempted by general law from taxation. |
41 | (b) There shall be exempt from taxation, cumulatively, to |
42 | every head of a family residing in this state, household goods |
43 | and personal effects to the value fixed by general law, not less |
44 | than one thousand dollars, and to every widow or widower or |
45 | person who is blind or totally and permanently disabled, |
46 | property to the value fixed by general law not less than five |
47 | hundred dollars. |
48 | (c) Any county or municipality may, for the purpose of its |
49 | respective tax levy and subject to the provisions of this |
50 | subsection and general law, grant community and economic |
51 | development ad valorem tax exemptions to new businesses and |
52 | expansions of existing businesses, as defined by general law. |
53 | Such an exemption may be granted only by ordinance of the county |
54 | or municipality, and only after the electors of the county or |
55 | municipality voting on such question in a referendum authorize |
56 | the county or municipality to adopt such ordinances. An |
57 | exemption so granted shall apply to improvements to real |
58 | property made by or for the use of a new business and |
59 | improvements to real property related to the expansion of an |
60 | existing business and shall also apply to tangible personal |
61 | property of such new business and tangible personal property |
62 | related to the expansion of an existing business. The amount or |
63 | limits of the amount of such exemption shall be specified by |
64 | general law. The period of time for which such exemption may be |
65 | granted to a new business or expansion of an existing business |
66 | shall be determined by general law. The authority to grant such |
67 | exemption shall expire ten years from the date of approval by |
68 | the electors of the county or municipality, and may be renewable |
69 | by referendum as provided by general law. |
70 | (d) By general law and subject to conditions specified |
71 | therein, there may be granted an ad valorem tax exemption to a |
72 | renewable energy source device and to real property on which |
73 | such device is installed and operated, to the value fixed by |
74 | general law not to exceed the original cost of the device, and |
75 | for the period of time fixed by general law not to exceed ten |
76 | years. |
77 | (e) Any county or municipality may, for the purpose of its |
78 | respective tax levy and subject to the provisions of this |
79 | subsection and general law, grant historic preservation ad |
80 | valorem tax exemptions to owners of historic properties. This |
81 | exemption may be granted only by ordinance of the county or |
82 | municipality. The amount or limits of the amount of this |
83 | exemption and the requirements for eligible properties must be |
84 | specified by general law. The period of time for which this |
85 | exemption may be granted to a property owner shall be determined |
86 | by general law. |
87 | (f) By general law and subject to conditions specified |
88 | therein, twenty-five thousand dollars of the assessed value of |
89 | property subject to tangible personal property tax shall be |
90 | exempt from ad valorem taxation. |
91 | SECTION 4. Taxation; assessments.--By general law |
92 | regulations shall be prescribed which shall secure a just |
93 | valuation of all property for ad valorem taxation, provided: |
94 | (a) Agricultural land, land producing high water recharge |
95 | to Florida's aquifers, or land used exclusively for |
96 | noncommercial recreational purposes may be classified by general |
97 | law and assessed solely on the basis of character or use. |
98 | (b) Pursuant to general law tangible personal property |
99 | held for sale as stock in trade and livestock may be valued for |
100 | taxation at a specified percentage of its value, may be |
101 | classified for tax purposes, or may be exempted from taxation. |
102 | (c) All persons entitled to a homestead exemption under |
103 | Section 6 of this Article shall have their homestead assessed at |
104 | just value as of January 1 of the year following the effective |
105 | date of this amendment. This assessment shall change only as |
106 | provided herein. |
107 | (1) Assessments subject to this provision shall be changed |
108 | annually on January 1st of each year; but those changes in |
109 | assessments shall not exceed the lower of the following: |
110 | a. Three percent (3%) of the assessment for the prior |
111 | year. |
112 | b. The percent change in the Consumer Price Index for all |
113 | urban consumers, U.S. City Average, all items 1967=100, or |
114 | successor reports for the preceding calendar year as initially |
115 | reported by the United States Department of Labor, Bureau of |
116 | Labor Statistics. |
117 | (2) No assessment shall exceed just value. |
118 | (3) After any change of ownership, as provided by general |
119 | law, homestead property shall be assessed at just value as of |
120 | January 1 of the following year, unless the provisions of |
121 | paragraph (8) apply. Thereafter, the homestead shall be assessed |
122 | as provided herein. |
123 | (4) New homestead property shall be assessed at just value |
124 | as of January 1st of the year following the establishment of the |
125 | homestead, unless the provisions of paragraph (8) apply. That |
126 | assessment shall only change as provided herein. |
127 | (5) Changes, additions, reductions, or improvements to |
128 | homestead property shall be assessed as provided for by general |
129 | law; provided, however, after the adjustment for any change, |
130 | addition, reduction, or improvement, the property shall be |
131 | assessed as provided herein. |
132 | (6) In the event of a termination of homestead status, the |
133 | property shall be assessed as provided by general law. |
134 | (7) The provisions of this amendment are severable. If any |
135 | of the provisions of this amendment shall be held |
136 | unconstitutional by any court of competent jurisdiction, the |
137 | decision of such court shall not affect or impair any remaining |
138 | provisions of this amendment. |
139 | (8)a. For all levies other than school district levies, a |
140 | person who establishes a new homestead as of January 1, 2009, or |
141 | January 1 of any subsequent year and who has received a |
142 | homestead exemption pursuant to Section 6 of this Article as of |
143 | January 1 of either of the two years immediately preceding the |
144 | establishment of the new homestead is entitled to have the new |
145 | homestead assessed at less than just value. A person who |
146 | establishes a new homestead as of January 1, 2008, is entitled |
147 | to have the new homestead assessed at less than just value only |
148 | if that person received a homestead exemption on January 1, |
149 | 2007. The assessed value of the newly established homestead |
150 | shall be determined as follows: |
151 | 1. If the just value of the new homestead is greater than |
152 | or equal to the just value of the prior homestead of the person |
153 | establishing the new homestead as of January 1 of the year in |
154 | which the prior homestead was abandoned, the assessed value of |
155 | the new homestead shall be the just value of the new homestead |
156 | minus an amount equal to the lesser of $1 million or the |
157 | difference between the just value and the assessed value of the |
158 | prior homestead as of January 1 of the year in which the prior |
159 | homestead was abandoned. Thereafter, the homestead shall be |
160 | assessed as provided herein. |
161 | 2. If the just value of the new homestead is less than the |
162 | just value of the prior homestead of the person establishing the |
163 | new homestead as of January 1 of the year in which the prior |
164 | homestead was abandoned, the assessed value of the new homestead |
165 | shall be equal to the just value of the new homestead divided by |
166 | the just value of the prior homestead and multiplied by the |
167 | assessed value of the prior homestead. However, if the |
168 | difference between the just value of the new homestead and the |
169 | assessed value of the new homestead calculated pursuant to this |
170 | sub-subparagraph is greater than $1 million, the assessed value |
171 | of the new homestead shall be increased so that the difference |
172 | between the just value and the assessed value equals $1 million. |
173 | Thereafter, the homestead shall be assessed as provided herein. |
174 | b. By general law and subject to conditions specified |
175 | therein, the legislature shall provide for application of this |
176 | paragraph to property owned by more than one person. |
177 | (d) The legislature may, by general law, for assessment |
178 | purposes and subject to the provisions of this subsection, allow |
179 | counties and municipalities to authorize by ordinance that |
180 | historic property may be assessed solely on the basis of |
181 | character or use. Such character or use assessment shall apply |
182 | only to the jurisdiction adopting the ordinance. The |
183 | requirements for eligible properties must be specified by |
184 | general law. |
185 | (e) A county may, in the manner prescribed by general law, |
186 | provide for a reduction in the assessed value of homestead |
187 | property to the extent of any increase in the assessed value of |
188 | that property which results from the construction or |
189 | reconstruction of the property for the purpose of providing |
190 | living quarters for one or more natural or adoptive grandparents |
191 | or parents of the owner of the property or of the owner's spouse |
192 | if at least one of the grandparents or parents for whom the |
193 | living quarters are provided is 62 years of age or older. Such a |
194 | reduction may not exceed the lesser of the following: |
195 | (1) The increase in assessed value resulting from |
196 | construction or reconstruction of the property. |
197 | (2) Twenty percent of the total assessed value of the |
198 | property as improved. |
199 | (f) As defined by general law, real property that is used |
200 | to provide affordable housing and is subject to rent |
201 | restrictions imposed by a governmental agency may be assessed as |
202 | provided by general law, subject to conditions or limitations |
203 | specified therein. This subsection shall apply to all levies |
204 | other than school district levies. |
205 | (g) As defined by general law, land that is used |
206 | exclusively for commercial fishing purposes or that is open to |
207 | the public and used predominantly for commercial water-dependent |
208 | activities or for public access to waters that are navigable may |
209 | be assessed as provided by general law, subject to conditions or |
210 | limitations specified therein. For purposes of this paragraph, |
211 | the term "water-dependent activity" means any activity that can |
212 | be conducted only on, in, over, or adjacent to waters that are |
213 | navigable and that requires direct access to water and involves |
214 | the use of water as an integral part of such activity. This |
215 | subsection shall apply to all levies other than school district |
216 | levies. |
217 | SECTION 6. Homestead exemptions.-- |
218 | (a) Every person who has the legal or equitable title to |
219 | real estate and maintains thereon the permanent residence of the |
220 | owner, or another legally or naturally dependent upon the owner, |
221 | shall be exempt from taxation thereon, except assessments for |
222 | special benefits, up to the assessed valuation of twenty-five |
223 | five thousand dollars and, for all levies other than school |
224 | district levies, on the assessed valuation greater than fifty |
225 | thousand dollars and up to seventy-five thousand dollars, upon |
226 | establishment of right thereto in the manner prescribed by law. |
227 | The real estate may be held by legal or equitable title, by the |
228 | entireties, jointly, in common, as a condominium, or indirectly |
229 | by stock ownership or membership representing the owner's or |
230 | member's proprietary interest in a corporation owning a fee or a |
231 | leasehold initially in excess of ninety-eight years. The |
232 | exemption shall not apply with respect to any assessment roll |
233 | until such roll is first determined to be in compliance with the |
234 | provisions of Section 4 of this Article by a state agency |
235 | designated by general law. This exemption is repealed on the |
236 | effective date of any amendment to Section 4 of this Article |
237 | that provides for the assessment of homestead property at less |
238 | than just value. |
239 | (b) Not more than one exemption shall be allowed any |
240 | individual or family unit or with respect to any residential |
241 | unit. No exemption shall exceed the value of the real estate |
242 | assessable to the owner or, in case of ownership through stock |
243 | or membership in a corporation, the value of the proportion |
244 | which the interest in the corporation bears to the assessed |
245 | value of the property. |
246 | (c) As provided by general law and subject to conditions |
247 | specified therein, each person who establishes the right to |
248 | receive the homestead exemption provided in subsection (a) |
249 | within one year after purchasing the homestead property and who |
250 | had not previously owned property receiving the homestead |
251 | exemption provided in subsection (a) is entitled to an |
252 | additional homestead exemption in an amount equal to twenty-five |
253 | percent of the homestead property's just value on January 1 of |
254 | the year the homestead exemption is established, not to exceed |
255 | twenty-five percent of the median just value of homesteads in |
256 | the county in which the homestead is located in the year prior |
257 | to establishing the new homestead. This exemption is not |
258 | available if any owner of the property has previously owned |
259 | property that received the homestead exemption provided in |
260 | subsection (a). The additional homestead exemption shall be |
261 | reduced each year by the difference between the homestead's just |
262 | value and assessed value as determined under subsection (c) of |
263 | Section 4 of this Article until the value of the exemption is |
264 | reduced to zero. The exemption provided under this subsection |
265 | shall apply to all levies other than school district levies. |
266 | (c) By general law and subject to conditions specified |
267 | therein, the exemption shall be increased to a total of twenty- |
268 | five thousand dollars of the assessed value of the real estate |
269 | for each school district levy. By general law and subject to |
270 | conditions specified therein, the exemption for all other levies |
271 | may be increased up to an amount not exceeding ten thousand |
272 | dollars of the assessed value of the real estate if the owner |
273 | has attained age sixty-five or is totally and permanently |
274 | disabled and if the owner is not entitled to the exemption |
275 | provided in subsection (d). |
276 | (d) By general law and subject to conditions specified |
277 | therein, the exemption shall be increased to a total of the |
278 | following amounts of assessed value of real estate for each levy |
279 | other than those of school districts: fifteen thousand dollars |
280 | with respect to 1980 assessments; twenty thousand dollars with |
281 | respect to 1981 assessments; twenty-five thousand dollars with |
282 | respect to assessments for 1982 and each year thereafter. |
283 | However, such increase shall not apply with respect to any |
284 | assessment roll until such roll is first determined to be in |
285 | compliance with the provisions of section 4 by a state agency |
286 | designated by general law. This subsection shall stand repealed |
287 | on the effective date of any amendment to section 4 which |
288 | provides for the assessment of homestead property at a specified |
289 | percentage of its just value. |
290 | (d)(e) By general law and subject to conditions specified |
291 | therein, the Legislature may provide to renters, who are |
292 | permanent residents, ad valorem tax relief on all ad valorem tax |
293 | levies. Such ad valorem tax relief shall be in the form and |
294 | amount established by general law. |
295 | (e)(f) The legislature may, by general law, allow counties |
296 | or municipalities, for the purpose of their respective tax |
297 | levies and subject to the provisions of general law, to grant an |
298 | additional homestead tax exemption not exceeding fifty thousand |
299 | dollars to any person who has the legal or equitable title to |
300 | real estate and maintains thereon the permanent residence of the |
301 | owner and who has attained age sixty-five and whose household |
302 | income, as defined by general law, does not exceed twenty |
303 | thousand dollars. The general law must allow counties and |
304 | municipalities to grant this additional exemption, within the |
305 | limits prescribed in this subsection, by ordinance adopted in |
306 | the manner prescribed by general law, and must provide for the |
307 | periodic adjustment of the income limitation prescribed in this |
308 | subsection for changes in the cost of living. |
309 | (f)(g) Each veteran who is age 65 or older who is |
310 | partially or totally permanently disabled shall receive a |
311 | discount from the amount of the ad valorem tax otherwise owed on |
312 | homestead property the veteran owns and resides in if the |
313 | disability was combat related, the veteran was a resident of |
314 | this state at the time of entering the military service of the |
315 | United States, and the veteran was honorably discharged upon |
316 | separation from military service. The discount shall be in a |
317 | percentage equal to the percentage of the veteran's permanent, |
318 | service-connected disability as determined by the United States |
319 | Department of Veterans Affairs. To qualify for the discount |
320 | granted by this subsection, an applicant must submit to the |
321 | county property appraiser, by March 1, proof of residency at the |
322 | time of entering military service, an official letter from the |
323 | United States Department of Veterans Affairs stating the |
324 | percentage of the veteran's service-connected disability and |
325 | such evidence that reasonably identifies the disability as |
326 | combat related, and a copy of the veteran's honorable discharge. |
327 | If the property appraiser denies the request for a discount, the |
328 | appraiser must notify the applicant in writing of the reasons |
329 | for the denial, and the veteran may reapply. The Legislature |
330 | may, by general law, waive the annual application requirement in |
331 | subsequent years. This subsection shall take effect December 7, |
332 | 2006, is self-executing, and does not require implementing |
333 | legislation. |
334 | (g) Real property owned and used as a homestead by a |
335 | person who has attained age sixty-five and whose household |
336 | income, as defined by general law, does not exceed $23,604 is |
337 | exempt from ad valorem taxation. The legislature shall provide |
338 | for an annual adjustment of the income limitation prescribed in |
339 | this subsection for changes in the cost of living and may |
340 | provide additional financial eligibility requirements or other |
341 | eligibility requirements. |
342 | SECTION 9. Local taxes.-- |
343 | (a) Counties, school districts, and municipalities shall, |
344 | and special districts may, be authorized by law to levy ad |
345 | valorem taxes and may be authorized by general law to levy other |
346 | taxes, for their respective purposes, except ad valorem taxes on |
347 | intangible personal property and taxes prohibited by this |
348 | constitution. |
349 | (b) Ad valorem taxes, exclusive of taxes levied for the |
350 | payment of bonds and taxes levied for periods not longer than |
351 | two years when authorized by vote of the electors who are the |
352 | owners of freeholds therein not wholly exempt from taxation, |
353 | shall not be levied in excess of the following millages upon the |
354 | assessed value of real estate and tangible personal property: |
355 | for all county purposes, ten mills; for all municipal purposes, |
356 | ten mills; for all school purposes, ten mills; for water |
357 | management purposes for the northwest portion of the state lying |
358 | west of the line between ranges two and three east, 0.05 mill; |
359 | for water management purposes for the remaining portions of the |
360 | state, 1.0 mill; and for all other special districts a millage |
361 | authorized by law approved by vote of the electors who are |
362 | owners of freeholds therein not wholly exempt from taxation. A |
363 | county furnishing municipal services may, to the extent |
364 | authorized by law, levy additional taxes within the limits fixed |
365 | for municipal purposes. |
366 | (c) By general law, the legislature shall limit the |
367 | authority of counties, municipalities, and special districts to |
368 | increase ad valorem taxes. |
369 | ARTICLE VIII |
370 | LOCAL GOVERNMENT |
371 | SECTION 1. Counties.-- |
372 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
373 | law into political subdivisions called counties. Counties may be |
374 | created, abolished or changed by law, with provision for payment |
375 | or apportionment of the public debt. |
376 | (b) COUNTY FUNDS. The care, custody and method of |
377 | disbursing county funds shall be provided by general law. |
378 | (c) GOVERNMENT. Pursuant to general or special law, a |
379 | county government may be established by charter which shall be |
380 | adopted, amended or repealed only upon vote of the electors of |
381 | the county in a special election called for that purpose. |
382 | (d) COUNTY OFFICERS. There shall be elected by the |
383 | electors of each county, for terms of four years, a sheriff, a |
384 | tax collector, a property appraiser, a supervisor of elections, |
385 | and a clerk of the circuit court; except, when provided by |
386 | county charter or special law approved by vote of the electors |
387 | of the county, any county officer other than a property |
388 | appraiser may be chosen in another manner therein specified, or |
389 | any county office other than the office of property appraiser |
390 | may be abolished when all the duties of the office prescribed by |
391 | general law are transferred to another office. When not |
392 | otherwise provided by county charter or special law approved by |
393 | vote of the electors, the clerk of the circuit court shall be ex |
394 | officio clerk of the board of county commissioners, auditor, |
395 | recorder and custodian of all county funds. |
396 | (e) COMMISSIONERS. Except when otherwise provided by |
397 | county charter, the governing body of each county shall be a |
398 | board of county commissioners composed of five or seven members |
399 | serving staggered terms of four years. After each decennial |
400 | census the board of county commissioners shall divide the county |
401 | into districts of contiguous territory as nearly equal in |
402 | population as practicable. One commissioner residing in each |
403 | district shall be elected as provided by law. |
404 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
405 | county charters shall have such power of self-government as is |
406 | provided by general or special law. The board of county |
407 | commissioners of a county not operating under a charter may |
408 | enact, in a manner prescribed by general law, county ordinances |
409 | not inconsistent with general or special law, but an ordinance |
410 | in conflict with a municipal ordinance shall not be effective |
411 | within the municipality to the extent of such conflict. |
412 | (g) CHARTER GOVERNMENT. Counties operating under county |
413 | charters shall have all powers of local self-government not |
414 | inconsistent with general law, or with special law approved by |
415 | vote of the electors. The governing body of a county operating |
416 | under a charter may enact county ordinances not inconsistent |
417 | with general law. The charter shall provide which shall prevail |
418 | in the event of conflict between county and municipal |
419 | ordinances. |
420 | (h) TAXES; LIMITATION. Property situate within |
421 | municipalities shall not be subject to taxation for services |
422 | rendered by the county exclusively for the benefit of the |
423 | property or residents in unincorporated areas. |
424 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
425 | filed with the custodian of state records and shall become |
426 | effective at such time thereafter as is provided by general law. |
427 | (j) VIOLATION OF ORDINANCES. Persons violating county |
428 | ordinances shall be prosecuted and punished as provided by law. |
429 | (k) COUNTY SEAT. In every county there shall be a county |
430 | seat at which shall be located the principal offices and |
431 | permanent records of all county officers. The county seat may |
432 | not be moved except as provided by general law. Branch offices |
433 | for the conduct of county business may be established elsewhere |
434 | in the county by resolution of the governing body of the county |
435 | in the manner prescribed by law. No instrument shall be deemed |
436 | recorded until filed at the county seat, or a branch office |
437 | designated by the governing body of the county for the recording |
438 | of instruments, according to law. |
439 | ARTICLE XII |
440 | SCHEDULE |
441 | SECTION 27. Elected property appraisers; application.--The |
442 | requirement in Section 1(d) of Article VIII for a property |
443 | appraiser to be elected by the electors of the county shall |
444 | apply in each county, including each charter county, regardless |
445 | of whether the charter was adopted pursuant to Section 1(g) of |
446 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
447 | or Section 24 of Article VIII of the Constitution of 1885, as |
448 | amended and incorporated by reference in Section 6(e) of Article |
449 | VIII. Any county that does not have an elected property |
450 | appraiser on the effective date of the amendment to Section 1 of |
451 | Article VIII of this constitution shall provide for electing a |
452 | property appraiser at the next general election as provided by |
453 | general law. |
454 | SECTION 28. Property tax exemptions and ad valorem tax |
455 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
456 | Article VII, providing a $25,000 exemption from ad valorem |
457 | taxation for tangible personal property, providing an additional |
458 | $25,000 homestead exemption, authorizing the transfer of the |
459 | accrued benefit from the limitation on the assessment of |
460 | homestead property, providing an additional homestead exemption |
461 | for first-time homestead property owners, providing a complete |
462 | homestead exemption for low-income seniors, providing for |
463 | assessing rent-restricted affordable housing and commercial and |
464 | public-access waterfront property pursuant to general law, and |
465 | requiring the legislature to limit the authority of counties, |
466 | municipalities, and special districts to increase ad valorem |
467 | taxes; the amendment to Section 1 of Article VIII, requiring |
468 | property appraisers to be elected; and the creation of Section |
469 | 27 of this Article, providing for election of county property |
470 | appraisers, and this section, if submitted to the electors of |
471 | this state for approval or rejection at a special election |
472 | authorized by law to be held on January 29, 2008, shall take |
473 | effect upon approval by the electors and shall operate |
474 | retroactively to January 1, 2008, or, if submitted to the |
475 | electors of this state for approval or rejection at the next |
476 | general election, shall take effect January 1 of the year |
477 | following such general election. |