Town of Corte Madera

Measure N - 2/3 Approval Required

TOWN ATTORNEY'S IMPARTIAL ANALYSIS OF MEASURE  N

If  adopted  by the  voters,  Measure  N  would  extend Corte Madera's parcel tax from its current June 30, 2019 expiration  date  until  June  30,  2023.   The  revenue  from this special tax - estimated at $500,000  annually- would continue  to be placed in a special  fund and used only to fund paramedic and emergency medical services.  No other uses of this revenue would be legally permitted.

This is not the first time this parcel tax has been submitted to and approved by the Town's voters. A special parcel  tax  to  fund  paramedic   and  emergency   medical services  was first approved  by the Town's  voters on June

7, 1983,  and  was last approved  by the Town's  voters  in

November  2014.

Measure  N  would  not  change  the  tax  rate  for  the parcel tax. For residences,  the annual tax would continue to be $75 per residential unit.  For nonresidential  uses, the annual tax would continue to be $75 per I ,000 square feet of floor area.

MeasureNwouldalsoincreasetheTown'sappropriation limit by the amount of tax revenue  received  which, under the state Constitution,  would allow the Town to spend this revenue for paramedic and emergency  medical services.

The Measure was placed on the ballot by the Town Council.   Two-thirds of all the voters who vote on the measure  must  vote  in  favor  of  the  measure   for  it  be approved.   The parcel tax rate cannot be increased, or the duration  of the tax extended,  unless  approved  by a  two­ thirds vote of the voters.

A "yes"  vote  on Measure  N  is a vote  to extend  for four years Corte Madera's  existing parcel tax at its current rate, with the revenue from the tax to be used only to fund paramedic  and emergency medical services.

A "no" vote on Measure N is a vote not to continue the parcel tax past June 30, 2019.

Measure  N.   If you desire  a copy of the measure,  please

call the Town Clerk's  office at (415) 927-5085 and a copy will be mailed at no cost to you.

ORDINANCE NO. 977

AN ORDINANCE OF THE TOWN OF CORTE MADERA IMPOSING AND EXTENDING A SPECIAL TAX FOR PARAMEDIC AND/OR EMERGENCY MEDICAL SERVICES

The people of the Town of Corte Madera do ordain as

follows:

Section 1: Chapter 3.50 ofthe Town of Corte Madera

Municipal Code is hereby amended to read as follows: Chapter 3.50

CORTE    MADERA    PARAMEDIC    AND/OR

EMERGENCY MEDICAL  SERVICES TAX

3.50.010    Authority, purpose and intent.

3.50.020    Definitions.

3.50.030    Tax imposed.

3.50.040    Use of tax proceeds, appropriations limit.

3.50.050    Method of collection.

3.50.060    Delinquency.

3.50.070    Amendment of chapter.

3.50.080    Severability.

3.50.090    Two-thirds voter approval, effective date.

3.50.100    Sunset provision.

3.50.110    Execution.

3.50.010     Authority, purpose and intent.   It is the sole purpose and intent of this chapter, pursuant to Article XI of the California Constitution to impose a special tax on residential and nonresidential property within the Town of Corte Madera (Town), the proceeds of which shall be used exclusively to fund paramedic and/or emergency medical services.  This parcel tax is neither an ad valorem tax on real property nor a transaction or sales tax on the sale of property. It is an excise tax on the privilege of using District services. It is a special tax and requires two-thirds voter approval.

3.50.020     Definitions.  The definitions given in this section shall govern the construction of this chapter.

(1) Floor area.   "Floor area" shall be defined as the total enclosed area of all floors of a building measured to the outside face of the walls.

(2) Nonresidential Use. "Nonresidential use" shall be defined as any building which is designed, intended, or used for any purpose other than a residential use, including, but not limited to, commercial, industrial and office uses. A hotel, motel and all residential units contained therein, as defined below, shall be treated as a nonresidential use.

(3) Residential Unit.   "Residential unit" shall be defined as each building or portion thereof, containing one or more rooms, a separate bathroom, and a single kitchen,

MN-3

Municipal Code, designed for or occupied by one family or by one or more individuals.

3.50.030     Tax  imposed.     A  special  tax  for  the purpose outlined in Section 3.50.040 shall be imposed on nonresidential uses and on residential units in the amount specified below for each of the fiscal years 2019-2020 to

2022-2023.

(1) Nonresidential uses:

Seventy-five dollars ($75.00) per year for each 1,000 square feet of floor area.

(2) Residential Units:

Seventy-five  dollars  ($75.00)  per   year   for   each residential unit.

3.50.040    Limitation on use of tax proceeds.  The proceeds of the special tax imposed by this chapter shall be deposited into a special fund in the Town treasury and used specifically and solely for the purpose of providing paramedic and/or emergency medical services.   This limitation on the use of the proceeds shall be legally binding and enforceable.

3.50.045     Appropriations limit.  The appropriations limit of the Town shall be increased by the proceeds received from this special tax for each of the four years of this special tax to permit the expenditure of the proceeds of the tax imposed by this Ordinance for the specific and limited purposes set forth in section 3.50.40.

3.50.050    Method of collection.  The special tax imposed by this chapter shall be due from every person who owns real property within the Town on which is located a residential unit(s) and/or a nonresidential use(s) and as reflected upon the rolls of the Marin County Assessor at the same time ad valorem tax is due. This special tax shall be collected by the Marin County Tax Collector at the same time, in the same manner, and subject to the same terms and conditions, including penalties and interest, as the ad valorem tax. The full amount due under this chapter shall constitute a debt to the Town. An action for the collection of any tax due hereunder may be commenced in the name of the Town, or its assignee, in any court having jurisdiction of the cause.

3.50.055   Accountability  report.      The  Town Treasurer shall prepare and file with the Town Council a report by August 1st of each year stating: (a) the amounts collected and spent by the Town in the previous fiscal year, (b) the status of services authorized to be funded by the proceeds of this tax, and (c) the funds carried over from previous years and to be carried over to future years. Such report shall be available for inspection without charge to any property owner in the Town.

H._ To any amount of the tax created by this chapter

which becomes delinquent, the Marin County Tax Collector shall add a penalty in an amount equal to any penalty owing for delinquencies in the ad valorem property tax.  The tax and penalty shall bear interest at the same rate as the rate for unpaid ad valorem tax until paid.

3.50.065     Refunds.   Whenever the amount of any tax, penalty, or interest imposed by this Ordinance has been paid more than once, or has been erroneously or illegally collected  or received  by the Town, it may  be refunded provided a verified claim in writing therefor, stating the specific ground upon which such claim is founded, is filed with the Treasurer within one (1) year of the date of payment. The claim shall be filed by the person who paid the tax or such person's guardian, conservator, or the executor of her or his estate and shall contain the information required by Government Code section 910 for claims to which that section applies. No claim may be filed on behalf of other taxpayers or a class of taxpayers. If a claim is approved by the Town Council, the excess may be refunded or may be credited against any amounts then due and payable from the person from whom it was collected, and the balance may be refunded to such person, his/her administrators or executors. Filing a timely and sufficient claim shall be a condition precedent to legal action against the Town for a refund of the tax.

3.50.070     Amendment   of   chapter.      The   Town Council  is hereby authorized to amend this chapter by three (3) affirmative votes of its members for the sole and limited purposes of carrying out the general purposes of this chapter, to conform the provisions of this chapter to applicable state law, to permit the County Tax Collector to collect the special tax levied by this chapter, or to re­ assign the duties of public officials under this chapter.  In no event, however, may the Town Council increase the tax amount specified in Section 3.50.030 or modify the specific and limited purposes for which the tax may be utilized as provided for in Section 3.50.040 without the approval of two-thirds of the voters of the Town voting on the question.

3.50.080     Severability. If any section, or part thereof, of this chapter is held invalid or unenforceable by any court and such judgment becomes final, then that section, or part thereof, may be amended by this Council, by a majority vote, to conform with the judgment of such court, provided such amendment is consistent with the purpose and intent of this chapter. If any section, subsection, sentence, phrase or clause of this chapter is for any reason held to be invalid, such decision shall not affect the validity of the remaining portion of this chapter.  The People of the Town of Corte Madera hereby declare that they would have adopted this chapter and each section, subsection, sentence, phrase or clause thereof irrespective of the fact that any one or more sections, subsections, sentences, phrases, or clauses may be declared invalid.

3.50.090     Two-thirds approval. effective date.   An election to confirm and approve this Ordinance has been set for November 6, 2018. This ordinance shall be effective only if approved by two-thirds (2/3) of the voters voting upon this Ordinance and shall go into effect ten (10) days after the vote is declared by the Town Council.

3.50.100    Sunset provision.  This Ordinance shall expire and be of no further force or effect after midnight, June 30, 2023.

3.50.110    Execution.   The Town Mayor is hereby authorized to attest to the adoption of this Ordinance by signing where indicated below.

I certify that the foregoing Ordinance was PASSED, APPROVED and ADOPTED by the people of the Town of Corte Madera voting on the 6th day ofNovember 2018.