Valley of the Moon Fire Protection District

Measure Y Parcel Tax - 2/3 Approval Required

COUNTY COUNSEL'S IMPARTIAL ANALYSIS OF MEASURE Y

The Valley of the Moon Fire Protection District Board of Directors has called a special election to ask voters to approve Measure Y. Measure Y would authorize the District to levy a special parcel tax on real property within the District to fund fire protection (including suppression and prevention) and emergency response services within the District. State law permits fire protection districts to levy a qualified special tax provided two-thirds of the votes cast on a measure approve the imposition of the tax. Measure Y was placed on the ballot by the Board of Directors.

The amount of the proposed tax varies depending upon the type of use of the property. The proposed annual tax rate will be: $200.00 per parcel for residential and lodging properties plus $100.00 for each additional dwelling unit or guest room; $400.00 per parcel for multi-family residential property; $200.00 per parcel for mobile home parks and campgrounds plus $50.00 for each space; $100.00 per parcel for agricultural and vacant land; and $0.10 per square foot of building area for commercial, industrial, and warehouse property. The amount of the tax rate would be adjusted annually for inflation by an amount equal to the annual adjustment factor applied to the District’s appropriations (spending) limit.

If approved, the tax would be applied to each unit of real property in the District that: (i) has a separate Assessor’s Parcel Number (as shown on the secured tax rolls) or (ii) receives an assessment from the County of Sonoma of structural property on the unsecured tax rolls or from the State Board of Equalization. The tax would be collected in the same manner as other property taxes. All property that would other- wise be exempt from property tax will also be exempt from the proposed tax. The Dis- trict estimates that the proposed tax would generate $1,690,000 in revenue annually.

Measure Y would also raise the District’s spending limit for the maximum period (four years) allowed by state law to allow the District to spend the proceeds of the tax for the purposes set out in the measure.

As required by state law, proceeds of the tax would be placed in a special fund and could only be used for the purposes set out in the measure, which include (1) continuing to provide fire and emergency services as authorized by Health & Safety Code section 13862 and (2) exercising other rights and powers granted the District by state law. Additional accountability measures require District’s Chief Fiscal Officer toannuallysubmitawrittenreporttotheBoardstatingtheamountoftaxrevenue collected and expended, and the status of any project authorized to be funded by the tax.

The proposed tax will become effective only if approved by a two-thirds majority of those voting on Measure Y. If approved, the proposed tax would become effective on November 7, 2018, following certification of the election result. The tax would be levied against all taxable real property beginning with the 2019/2020 fiscal year and will continue annually until repealed.

A “yes” vote would authorize the District to impose the parcel tax. A “no” vote is a vote to not approve the proposed parcel tax.

BRUCE D. GOLDSTEIN County Counsel

By: s/ Robert Pittman
Assistant County Counsel

ORDINANCE NO. 2018/2019-01

AN ORDINANCE OF THE VALLEY OF THE MOON FIRE PROTECTION DISTRICT AUTHORIZING THE DISTRICT TO IMPOSE AND LEVY A SPECIAL TAX

________________________________________________________________ The people of the Valley of the Moon Fire Protection District ordain as follows:

SECTION I. DEFINITIONS.

For the purposes of this ordinance, the following words and phrases shall have the meanings respectively ascribed to them by this section unless the context clearly requires a different meaning. The definition of a word or phrase applies to any of that word’s or phrase’s variants.

“Special Tax” means the special tax authorized by and imposed pursuant to this Ordinance. The additional special tax is a special tax within the meaning of Article XIII A, section 4 and Article XIII C, section 1 of the California Constitution.

“Board of Directors” means the Board of Directors of the Valley of the Moon Fire Protection District.

“District” means the Valley of the Moon Fire Protection District in Sonoma County, California.

“Parcel of Real Property” means a separate parcel of real property having a separate Assessor’s parcel number as shown on the secured tax rolls of the County of Sonoma, or an assessment of a structural property on the unsecured tax rolls of the County of Sonoma, or an assessment made by the State Board of Equalization.

SECTION II. AUTHORITY.

This ordinance is adopted pursuant to Article XIII A, section 4, Article XIII B, section 4 and Article XIII C, section 2 of the California Constitution, Article 3.7 (commencing with Section 53720) of Chapter 4 of Division 2 of Title 5 of the California Government Code, Section 13911 of the California Health and Safety Code, and Article 3.5 (commencing with Section 50075) of Chapter 1 of Part I of Division 1 of Title 5 of the California Government Code.

SECTION III. DETERMINATION OF NECESSITY.

The amount of revenue available to the District from property taxes is inadequate to meet the cost of continuing to provide fire and emergency services pursuant to Section 13862 of the California Health and Safety Code. Therefore, the District must establish a larger stable source of supplementary revenue to assist in meeting the costs of providing such services and exercising the other rights and powers of the District.

SECTION IV. PURPOSE OF SPECIAL TAX.

The purpose for which the special tax shall be imposed and levied is to raise revenue for the District to use in meeting the costs of (1) continuing to provide fire and emergency services pursuant to Section 13862 of the California Health and Safety Code, and (2) exercising other rights and powers granted to the District in Chapter 5 (commencing with Section 13860) of Part 2.7 of Division 12 of the California Health and Safety Code.

SECTION V. SPECIAL TAX AUTHORIZATION AND LIMIT.

The Board of Directors is authorized to impose and levy the additional special tax each year on each parcel of real property within the District, except parcels of real property owned by a federal, state, or local agency, based on the use or right of use of the parcel and for the purpose stated in Section IV of this ordinance. As shown in Attachment “A” to this Ordinance, the special tax may be levied at a rate not to exceed $200 per assessor’s parcel number for residential and lodging properties; $100 per assessor’s parcel for agricultural and vacant land; and $0.10 per square foot for commercial, industrial and warehouse property. In accordance with Section 53739 of the California Government Code, the rate shall be adjusted each year for inflation by an amount equal to the annual adjustment factor determined pursuant to Section 7902 of the California Government Code and applied by the District to its appropriations limit. The special tax shall be imposed in accordance with the schedule set forth in Exhibit “A,” attached hereto and incorporated herein by this reference. The Board of Directors shall set the rate of the special tax each year as provided in Section VI of this Ordinance, provided that in no year shall the rate exceed the maximum specified in this section.

SECTION VI. REPORT AND HEARING ON SPECIAL TAX.

Each year prior to the imposition of the special tax, the Board of Directors shall cause a report to be prepared showing each parcel of real property subject to the special tax, the owner(s) thereof, the land use classification or classifications applied thereto, and the proposed levy thereon. Upon receipt of the report, the Board of Directors shall set a date for a public hearing thereon and shall cause notice of the hearing to be given pursuant to Section VIII of this ordinance. At the public hearing, the Board of Directors shall set the rate and make such corrections to the taxes proposed to be levied as may be required.

SECTION VII. ANNUAL REPORT ON SPECIAL TAX REVENUES.

Each year the District shall cause a report to be prepared and filed with the Board of Directors containing information regarding the amount of special tax revenues collected and expended as well as the status of projects funded with proceeds of the special tax.

SECTION VIII. NOTICE OF HEARING.

In the absence of state law specifying the procedure for giving notice, notice of any public hearing held pursuant to this ordinance shall be given by posting in at least three (3) public places within the District at least fifteen (15) days prior to the hearing and publishing twice pursuant to Section 6066 of the California Government Code in at least one (1) newspaper of general circulation within the District. The notice shall include the date, time, and place of the public hearing, a general explanation of the matter to be considered, and a statement of where additional information may be obtained.

SECTION IX. COLLECTION.

The special tax shall be collected in the same manner and subject to the same penalty as other charges and taxes collected by or on behalf of the District by the County of Sonoma. The Sonoma County Tax Collector may deduct reasonable administrative costs incurred in collecting the special tax and deposit the amounts deducted in the Sonoma County General Fund. In accordance with Article 1 (commencing with section 29300) of Chapter 2 of Division 3 of Title 3 of the California Government Code, there shall be added to the amount of the special tax an amount for the reasonable administrative costs incurred in collecting the special tax.

SECTION X. SEVERABILITY CLAUSE.

If any section, subsection, sentence, clause, or phrase of this ordinance is for any reason held to be unconstitutional and invalid, such decision shall not affect the validity of the remaining portion of this ordinance. The people of the Valley of the Moon Fire Protection District hereby declare that they would have passed this ordinance and every section, subsection, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, or phrases be declared unconstitutional or invalid.

SECTION XI. EFFECTIVE DATE.

This Ordinance shall take effect the day following its approval by two-thirds of the District’s qualified voters voting on its approval at the special election on November 6, 2018.

APPROVED, by a two-thirds vote of the voters of the Valley of the Moon Fire Protection District at the special election held on November 6, 2018, and

SO ORDERED.

___________________________

President, Board of Directors
Valley of the Moon Fire Protection District

ATTEST:

___________________________

Clerk of the Board of Directors