Diablo Community Services District

Measure B - 2/3 Approval Required

The District currently has a nine-member Board, with two members appointed by the Contra Costa County Board of Supervisors, four members appointed by the Brentwood City Council, and three members appointed by the Oakley City Council. 

On November 8, 2016, the District's voters passed Measure N to transition the Board from an appointed Board to an elected Board.  Board elections will be held for the first time on November 6, 2018, when all Directors' seats will be up for election, though persons currently serving as appointed Directors will be eligible to run for seats as elected Directors.  On December 7, 2018, the newly-elected Board members will take office and all of the current appointments to the Board will expire. 

The District placed the measure on the ballot in hopes of increasing competition for directorships and improving the efficiency of District administration.

DIABLO COMMUNITY SERVICES DISTRICT MEASURE
PROPOSING A SPECIAL TAX

The governing board of the Diablo Community Services District (“District”) has adopted a resolution proposing a special (“parcel”) tax.

The ballot measure asks voters to decide whether a special tax should be imposed on parcels of taxable real property within the District, beginning July 1, 2018 and continuing annually. The tax does not have an expiration date.

The special tax would apply to each parcel of taxable real property in the District. For the 2018-2019 fiscal year, the maximum special tax for a parcel that has an improved structure on it would be $662.26. The maximum special tax on a vacant parcel would be $128.06. For parcels listed in the measure and defined as the “Country Club Parcels”, the maximum special tax would be $23,444.68 for all of those parcels combined. A parcel of taxable real property is any unit of real property in the District that receives a separate tax bill for property taxes from the Contra Costa County Treasurer-Tax Collector’s Office.

Beginning on July 1, 2019, the maximum special tax rate would be automatically adjusted by the consumer price index or three percent, whichever is greater. Each year, the District Board may decide to impose a special tax that is less than the authorized maximum tax rate for that fiscal year. If the Board decides to impose a lesser special tax in a fiscal year, then in any later fiscal year, the Board may decide to impose up to the full maximum tax rate for that fiscal year.

The ballot measure states that the proceeds of the special tax will be used to “provide for road, bridge, culvert and trail maintenance and improvements, and security/police protection services for the community.” Proceeds from the special tax may be used only for the specific purposes set forth in the ballot measure and according to constitutional and statutory provisions. The proceeds from the special tax will be deposited into a District account that will be kept separate from other District accounts.

Two-thirds of those voting on the ballot measure must approve the measure for it to pass.

A “yes” vote is a vote in favor of authorizing the special tax.

A “no” vote is a vote against authorizing the special tax.

EXHIBIT “A”

AN ORDINANCE OF THE DIABLO COMMUNITY SERVICES DISTRICT ADOPTING A SPECIAL TAX FOR ROAD AND EQUESTRIAN TRAIL MAINTENANCE AND IMPROVEMENTS AND SECURITY/POLICE PROTECTION SERVICES

The people of the Diablo Community Services District do ordain as follows:

Section 1. Findings
The District hereby finds and declares that the District’s ability to provide services depends upon the availability of funds to support those services. The special tax adopted by this ordinance, if approved by a two-thirds vote of the voters, will provide for a dedicated and secure funding source to provide necessary services to the District. This special tax is intended to also create reserve funds thereby permitting periodic capital improvements and replacement of the assets used to provide the special tax-funded services.

Section 2. Authorized Special Tax Purposes
Special tax revenues collected under this ordinance shall be deposited in a special fund and shall be used by the District only for the provision of the following services: acquire, construct, improve, and maintain streets, roads, rights-of-way (including the equestrian trail between Alameda Diablo and Mt. Diablo Scenic Blvd.), bridges, culverts, drains, curbs, gutters, sidewalks, and incidental works; police protection, law enforcement, and security services; and, creation of reserve funds for the repair, replacement and improvement of the capital assets used in connection with these services.

Section 3. Definitions
“Acre” means the land area of an Assessor’s Parcel as shown on County records, such as an Assessor’s Parcel Map and secured roll data, or, if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final subdivision map, condominium plan, record of survey, or other recorded document creating or describing the parcel. If the preceding maps for a land area are not available, the Acreage of such land area may be determined utilizing available spatial data and GIS (Geographic Information System) data.

“CPI” means the annual percentage change in the Consumer Price Index published by the U.S. Bureau of Labor Statistics for All Urban Consumers in the San Francisco-Oakland-San Jose Area, as measured as of December each succeeding year. In the event this index ceases to be published, the CPI shall be another index that is reasonably comparable to the Consumer Price Index for the San Francisco-Oakland San Jose Area.

“Board” means District Board of Directors.

“Fiscal Year” means the period starting July 1 and ending on the following June 30.

“Country Club Parcels” mean the taxable land within the District that includes the site of the following Contra Costa County Assessor Parcel Numbers: 195-160-002-0, 195-170-002-8, 195-170-004-4, 195-170-002-8, 195-210-038-4, 195-210-041-8, 195-220-001-0, 195-220-006-9, 195-230-006-7, 195-230-012-5, and 195-380-005-7.  If these parcels change in future years, the assigned Diablo Country Club property special tax shall be levied on the successor parcels and the successor parcels shall be the ‘Country Club Parcels’.

“Improved Parcel” shall mean each parcel within the District (other than the Country Club Parcels) that contains a significant improved structure (e.g., with water, power, sewer, utilities, bathrooms, etc.) typically with a landscaped area less than or equal to one (1) acre.

“Unimproved Parcel” means taxable vacant land within the District (other than the Country Club Parcels) that does not contain a significant improved structure with an effective area less than or equal to one (1) acre. For example, taxable vacant, unimproved land of 8.4 acres would constitute 9 Unimproved Parcels. “Country Club Parcels” mean the taxable land within the District that includes the site of the following Contra Costa County Assessor Parcel Numbers: 195-160-002-0, 195-170-002-8, 195-170-004-4, 195-170-002-8, 195-210-038-4, 195-210-041-8, 195-220-001-0, 195-220-006-9, 195-230-006-7, 195-230-012-5, and 195-380-005-7.  If these parcels change in future years, the assigned Diablo Country Club property special tax shall be levied on the successor parcels and the successor parcels shall be the ‘Country Club Parcels’.

“Improved Parcel” shall mean each parcel within the District (other than the Country Club Parcels) that contains a significant improved structure (e.g., with water, power, sewer, utilities, bathrooms, etc.) typically with a landscaped area less than or equal to one (1) acre.

“Unimproved Parcel” means taxable vacant land within the District (other than the Country Club Parcels) that does not contain a significant improved structure with an effective area less than or equal to one (1) acre. For example, taxable vacant, unimproved land of 8.4 acres would constitute 9 Unimproved Parcels.

Section 4. Special Tax Rate
There is hereby imposed a special tax upon the owners of the Country Club Parcels and every Improved Parcel and Unimproved Parcel to be levied and collected (if approved by the voters) commencing July 1, 2018, based upon the following property type classifications and special tax rates:

    (1) Subject to automatic annual adjustments described in Section 5 below.

This special tax is adopted pursuant to Government Code sections 50075-50077.5, 53720-53730, and 61121(a), and other applicable law. For the Fiscal Year beginning July 1, 2018, and annually thereafter, the Board may elect to impose a lesser special tax than the authorized maximum special tax rate applicable for the Fiscal Year. If necessary to meet expenses, the Board may adjust the actual special tax rate during a Fiscal Year so long as the actual special tax rate does not exceed the maximum allowable special tax rate for that Fiscal Year. If the Board elects to impose a lesser special tax in a Fiscal Year, then in any later Fiscal Year the Board may elect to impose up to the full authorized maximum special tax rate.

The special tax is due from each owner of record of a parcel within the District as reflected upon the rolls of the County Assessor at the same time as the ad valorem property tax is due and is to be collected in the same manner.

Section 5. Automatic Adjustment
Commencing July 1, 2019 and every July 1 thereafter, the special tax rates specified in Section 4 shall be automatically adjusted by the CPI or three percent (3%), whichever is greater. Regardless of whether the special tax rate has been reduced to an amount below the maximum special tax rate pursuant to Section 4, the special tax rate applicable for the following year shall be the maximum special tax rate that would have otherwise been levied.

Section 6. Collection
For Fiscal Year 2018-19 and thereafter, the special tax shall be collected by the Contra Costa County Tax Collector in the same manner as, together with, and subject to the same penalties and interest as the regular County ad valorem property tax bill. The District may, at the sole discretion of the Board, directly bill and collect the special tax at a different time or in a different manner as necessary or appropriate to meet its financial obligations. Any unpaid taxes shall be subject to the same penalties for non-payment as are other District taxes, fees and/or charges. Any special tax required to be paid by a District property owner under this ordinance shall be deemed a debt owed by the property owner to the District. Any property owner owing money to the District under this ordinance shall be liable in an action brought in the name of the District for the collection of such amount, together with any penalties and interest.

Section 7. Appeals
Any landowner or resident who contends that the classification of its property is in error or that the calculation of the special tax is in error may file a notice with the Secretary to the Board appealing the special tax. The District General Manager will then review the appeal and alleged error, and, if appropriate, meet with the appellant. If the General Manager determines that an error was made, then, as appropriate, the special tax levy shall be corrected. If the landowner or resident disagrees with the General Manager’s determination, the landowner or resident may file an appeal with the Board. The findings and determination of the Board, made after affording the landowner or resident opportunity to be heard by the Board, shall be final and conclusive.

Section 8. Interpretation and Amendment
Interpretations may be made by the Board by resolution for purpose of clarifying any vagueness or ambiguity as it relates to the special tax or this ordinance. The Board may amend this ordinance at any time; provided, however, that any ordinance amendment that increases the special tax rate above the rate approved by the voters at the March 6, 2018 election shall become effective only if approved by two-thirds vote of the District voters voting on the issue.

Section 9. Severability
If any provision of this special tax measure or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect any other provision of application, and to this end the provisions of this special tax measure are declared to be severable.

Section 10. Separate Accounting and Expenditure
The special tax revenues shall be deposited into a separate account held by the District, in accordance with Government Code Section 50075.1, and shall be expended according to a budget developed annually by the District staff and approved and adopted by the Board.

Section 11. Annual Reporting
The District’s chief fiscal officer will cause to be prepared and filed an annual report with the Board no later than January 1, 2019, and at least once a year thereafter. The report shall include the amount of special tax revenues collected and expended, and which shall otherwise comply with the accountability measures established in Government Code Sections 50075.1 – 50075.3.and 12463.2.

Section 12. Effective Date and Term
This special tax shall be deemed established and shall be in effect as of the day following the election date of March 6, 2018, upon certification of the election results evidencing approval by at least two-thirds of the participating registered voters, and declared by the Board. If approved by the voters, the special tax shall be levied against all taxable real property within the District beginning with the 2018-2019 fiscal year and shall continue until repealed by the Board or by two-thirds vote of the voters.

Section 13. Validation
Pursuant to the provisions of Government Code Section 50077.5, any judicial action or proceeding to attack, review, set aside, void or annul this ordinance or the approval of the special tax or increase in the spending limitation pertaining to the special property tax shall be commenced, if at all, within 60 days of the date of the effective date of the ordinance.

Section 14. Fee Repeal
District Code chapters 3-2 and 3-4 (concerning the security fee and road maintenance fee) are repealed concurrent with the approval of the special tax.