FULL TEXT OF MEASURE R
ORDINANCE NO. 2024-1
AN ORDINANCE OF THE STINSON BEACH FIRE PROTECTION DISTRICT AUTHORIZING THE DISTRICT TO LEVY A SPECIAL TAX TO FUND
FIRE PROTECTION AND EMERGENCY SERVICES
The people of the Stinson Beach Fire Protection District ordain as follows:
SECTION 1. 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, Article 3.5 (commencing with Section 50075 of chapter 1 of Part 1 of Division 1 of Title 5 of the California Government Code, and other applicable law.
SECTION 2. DEFINITIONS
For the purposes of this Ordinance, the following terms shall have the meanings provided below; 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.
“Administrator” means an official of the District, or designee thereof, responsible for carrying out the provisions of this Ordinance.
“Board” means the Board of Directors of the District.
“Consumer Price Index” means the Consumer Price Index for all Urban Consumers (CPI-U) for the San Francisco-Oakland-San Jose Area (1982-84=100) as published by the U.S. Department of Labor, Bureau of Labor Statistics. If the Consumer Price Index is discontinued or revised, another similar government index or computation shall be utilized, as determined by the Board.
“County” means the County of Marin.
“County Assessor” or “Assessor” means the County Assessor of the County of Marin.
“District” means the Stinson Beach Fire Protection District.
“Fiscal Year” means the period starting July 1 and ending the following June 30.
“Improved Square Footage” means building area as shown on the equalized tax roll of the County as of January 1 of each Fiscal Year.
“Parcel” means any County Assessor’s parcel in the District· based on the equalized tax roll of the County as of January 1 of each Fiscal Year.
“Special Tax” means the special tax authorized and imposed by this Ordinance.
“Taxable Parcel” means any Parcel that is not a Tax-Exempt Parcel.
“Tax-Exempt Parcel” means any Parcel that is exempt from (1) the Special Tax, as provided for in this Ordinance; or (2) the levy of general ad valorem property taxes under California law, including but not limited to public streets; schools; parks; and public drainage ways, landscaping, wetlands, greenbelts, and open space.
SECTION 3. DETERMINATION OF NECESSITY
The amount of revenue available to the District from property taxes is inadequate to meet the current and future costs 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 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 4. SPECIAL TAX IMPOSED
An annual special tax at the rate set forth herein is hereby imposed on every Taxable Parcel within the District. The Special Tax constitutes a debt owed by the owner of each Taxable Parcel to the District. The Special Tax shall be levied and collected on each Taxable Parcel within the District for which the owner receives a separate ad valorem property tax bill. Tax-Exempt Parcels are exempt from any liability for the Special Tax.
The Special Tax shall be levied on each Taxable Parcel at the rate of $0.42 multiplied by the Improved Square Footage on the Taxable Parcel. Beginning with the 2026-2027 Fiscal Year and each Fiscal Year thereafter, the Board may adjust the then-current rate of the Special Tax by a percentage not to exceed any increase in the Consumer Price Index. For purposes of this adjustment, any increase in the Consumer Price Index shall be calculated from the February of the immediately preceding year to February of the current year.
This Special Tax is estimated to raise $700,000 in annual local funding. The amount of annual local funding raised by this Special Tax will vary from year-to-year due to changes in the number of Taxable Parcels subject to the levy, the amount of Improved Square Footage, and potential annual adjustments.
The records of the Marin County Tax Collector each year shall provide the basis for determining the calculation of the Special Tax applicable to each Taxable Parcel.
SECTION 5. EXEMPTION
The Special Tax shall not be imposed on any Parcel owned by a person age sixty-five (65) years or over as of July 1 of each applicable fiscal year and which is used solely for owner-occupied single-family residential purposes, if the owner obtains an annual exemption to the Special Tax upon approval of the District.
Applications for this exemption must be submitted to the Administrator in the manner and at the time established by the Administrator. Applications for this exemption shall be on forms provided by the Administrator and shall provide such information as the Administrator may require. The application process will be in the form of self-certification under penalty of perjury. If the Administrator determines the need to audit an application, the Administrator may require additional information.
SECTION 6. COLLECTION OF TAX
The Special Tax may be collected in the same manner as ordinary ad valorem taxes are collected and, if collected in that manner, shall have the same lien priority and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes collected by the County. The Board may provide for other alternative methods of collection of the Special Tax by resolution.
SECTION 7. COLLECTION OF UNPAID TAX
The amount of the Special Tax, any penalty, and any interest imposed under the provisions of this Ordinance shall be deemed a debt owed to the District. Any person owing money to the District under the provisions of this Ordinance shall be personally liable to an action brought in the name of the District, at its option, for the recovery for such amount.
SECTION 8. PURPOSE AND USE OF TAX REVENUE
Revenue from the Special Tax, including penalties and interest thereon, shall be used for fire protection and emergency services, including but not limited to, maintaining local emergency medical services; attracting and retaining qualified professional paramedics; maintaining high cardiac and stroke survivability standards; maintaining local fire protection; maintaining current 9-1-1 fire response times; and improving the District’s ability to react to and contain wildland fires.
At the Board’s discretion, revenue from the Special Tax, including penalties and interest thereon, may also be used to pay for the costs of holding an election to seek voter approval of this Ordinance, for the costs of administering the Special Tax, and for the costs of defending the Special Tax and this Ordinance, including attorneys’ fees and related costs.
SECTION 9. ACCOUNTABILITY
In accordance with the requirements of Government Code Sections 50075.1 and 50075.3, the following accountability measures, among others, shall apply to the Special Tax:
- A separate, special account, shall be created, into which the proceeds of the Special Tax, including penalties and interest earned on such proceeds, must be deposited.
- The specific purposes of the Special Tax are for the funding of fire protection and emergency services and for related election, administration, and legal fees as set forth in Section 8.
- The proceeds of the Special Tax shall be applied only to those specific purposes.
- The Administrator shall annually prepare and submit to the Board a report regarding the special tax funds collected and expended, as well as any other information required by Government Code sections 50075.1 and 50075.3.
SECTION 10. ANNUAL AUDITS AND OVERSIGHT COMMITTEE
Annually the District retains an independent auditor to conduct an audit of and provide audited financial statements for all of the District’s financial activities. The auditor shall include an accounting of the revenue received from the Special Tax and expenditures thereof in the audited financial statements. The auditor’s report shall be presented to the Board and the committee established by this section and made available to the public.
There shall be a committee of members of the public to review and report on the revenue and expenditure of funds from the Special Tax. The Board shall adopt a resolution establishing the composition of the committee, the manner and timing of appointment of members of the committee, and the duties of the committee.
SECTION 11. INTERPRETATION, APPLICATION, AND APPEAL OF SPECIAL TAX FORMULA AND PROCEDURES
Any taxpayer who feels the amount of the Special Tax assigned to a Taxable Parcel is in error may file a notice with the Administrator appealing the levy of the Special Tax. The Administrator then will review the appeal and, if necessary, meet with the applicant. If the Administrator verifies that the special tax levied on the applicant’s parcel should be modified or changed, the Special Tax levy will be corrected and, if applicable in any case, a credit or refund will be granted. The appeal must be filed not later than one year after having paid the Special Tax that is disputed.
Interpretations may be made by the District, by Resolution or Ordinance of the Board, for purposes of clarifying any vagueness or ambiguity as it relates to the rate of the Special Tax, the determination of Improved Square Footage, or any definition applicable to the special tax.
Without Board approval, the Administrator may make minor, non-substantive administrative and technical interpretations of the provisions of this Ordinance for purposes of administrative efficiency or convenience or to comply with new applicable federal, state, or local law, so long as any interpretation does not materially affect the rate and manner of collection of the Special Tax.
SECTION 12. AMENDMENTS
This Ordinance may only be amended by a vote of the people if the amendment would result in the Special Tax being imposed, extended, or increased in a manner not authorized by this Ordinance as originally approved by the voters, or if the amendment would substantially alter the purpose of the Special Tax. The Board may enact other amendments, including but not limited to amendments necessary to implement or administer the Special Tax.
SECTION 13. EXPIRATION OF TAX
The authority to levy the Special Tax shall remain in effect unless a later ordinance is adopted and approved by the voters that either repeals the Special Tax or establishes a date that the authority to levy the Special Tax shall terminate.
SECTION 14. ADJUSTMENT OF APPROPRIATIONS LIMIT
Pursuant to California Constitution Article XIIIB, the appropriation limit for the District is hereby increased by the aggregate sum authorized to be levied by the Special Tax for the first year the Special Tax is levied and each year thereafter.
SECTION 15. SEVERABILITY
If any provision of this Ordinance is held by any court or by any Federal or State agency of competent jurisdiction, to be invalid as conflicting with any Federal or State law, rule or regulation now or hereafter in effect, or is held by such court or agency to be modified in any way in order to conform to the requirements of any such law, rule or regulation, such provision shall be considered a separate, distinct, and independent part of this ordinance, and such holding shall not affect the validity and enforceability of all other provisions hereof. In the event that such law, rule or regulation is subsequently repealed, rescinded, amended or otherwise changed, so that the provision thereof which had previously been held invalid or modified is no longer in conflict with such law, rule or regulation, said provision shall thereupon return to full force and effect and shall thereafter be binding. If any section, subsection, phrase, clause, sentence, or word in this Ordinance shall for any reason be held invalid or unconstitutional by a court of competent jurisdiction, it shall not nullify the remainder of this Ordinance but shall be confined to the article, section, subsection, subdivision, clause, sentence or word so held invalid or unconstitutional.
SECTION 16. EXECUTION
If this Ordinance is approved by two-thirds of the registered voters of the District voting on the question, the President and Secretary shall execute this Ordinance where indicated below and file a copy of the certified Ordinance with the County Assessor and maintain a copy in the records of the District.
We hereby certified that the foregoing Ordinance was approved by two-thirds of the voters of the District voting on the question in an election in the District on November 5, 2024.