FULL TEXT OF MEASURE M
ORDINANCE NO. _____
AN ORDINANCE OF THE TOWN OF SAN ANSELMO ADDING CHAPTER 9 TO TITLE 8 OF THE SAN ANSELMO MUNICIPAL CODE TO ESTABLISH A SPECIAL TAX TO FUND RESTORATION AND ONGOING MAINTENANCE OF MEMORIAL PARK SUBJECT TO THE APPROVAL OF THE VOTERS
THE PEOPLE OF THE TOWN OF SAN ANSELMO DO HEREBY ORDAIN AS FOLLOWS:
SECTION 1.
Chapter 9 of Title 8 of the San Anselmo Municipal Code is hereby added to read as follows:
8-9.01 Title.
This chapter shall be known as the “Memorial Park Restoration and Safety Fund.”
8-9.02 Findings.
The Town Council finds that parks are an integral and valuable part of the community and that residents benefit from the availability of park facilities. The General Plan of the Town of San Anselmo (the “Town”) also contains a policy recognizing the importance of providing recreational areas for Town residents.
The Town Council believes that it is in the public interest to fund restoration and maintenance of Memorial Park in accordance with the Memorial Park Master Plan (the “Master Plan”). The Master Plan was adopted by the Town Council on February 27, 2018, following numerous public meetings at which the community provided input into the design of the plan.
The special tax levied under this ordinance (the “Park Tax”) will provide funding for restoration of Memorial Park, and will provide funding for the continued maintenance of the Memorial Park facilities.
8-9.03 Authority and Purpose.
The Town of San Anselmo levies the Park Tax pursuant to Government Code sections 37100.5 and 50075. The Park Tax is a special tax authorized by Article XIIIA, section 4 of the California Constitution. This tax is not an ad valorem property tax, as it is not based on the value of the property or on the status of ownership of the property. Rather, the Park Tax is based upon the general benefit property owners receive from the availability of quality recreation and park facilities in the Town.
8-9.04 Park Tax Imposed.
A Park Tax not exceeding the maximum amounts set forth in this section is hereby imposed and levied on all improved real property within the boundaries of the Town at a maximum flat annual rate of $98.00 per residential unit and per 1,500 square feet of structure of non-residential use, except that the tax derived from a non-residential structure 75% or more occupied by a single enterprise or institution shall not exceed $1,000.00.
8-9.05 Special Account.
The proceeds of the Park Tax imposed by this ordinance shall be placed in a special fund to be used solely to fund and finance the restoration and maintenance of Memorial Park.
8-9.06 Collection.
The Park Tax imposed by this ordinance shall be collected in the same manner, on the same dates, and shall be subject to the same penalties and interest as other charges and taxes fixed and collected by the County of Marin on behalf of the Town. The Park Tax, together with all penalties and interest thereon, shall, until paid, constitute a personal obligation to the Town by the persons who own the unit or non-residential structure on the date the tax is due.
8-9.07 Annual Review of Expenditures.
The Town Council shall receive an annual report regarding the Park Tax pursuant to California Government Code section 50075.1. The Town Finance & Administrative Services Director shall annually file a special tax accountability report with the Town Council. The annual report shall contain both of the following: (a) the amount of funds collected and expended for the Park Tax and (b) the status of any project required or authorized to be funded by such special tax, as required by California Government Code Section 50075.3, as such law may be amended from time to time.
8-9.08 Exemptions.
The following exemptions apply to the Park Tax:
- Senior Discount. To avoid undue hardship, a property owner that submits an application demonstrating that she/he meets all of the following criteria will qualify for a senior discount of $49 each year.
- Attained age 65 prior to June 1 of any applicable year; and
- Is the owner or beneficial owner of the residential unit; and
- Uses the residential unit as her/his principal place of residence.
- Public Property. No special tax shall be levied against publicly owned property.
- Common Areas. No special tax shall be levied against common areas.
The Town Council by resolution may adopt additional exemptions to the Park Tax imposed by this ordinance.
8-9.09 Tax Equity Board.
The Tax Equity Board established by resolution of the Council shall receive and act upon applications for full or partial rebates for persons claiming inability to pay the Park Tax provided for in this chapter.
8-9.10 Fiscal Accountability.
On an annual basis, the Town’s Capital Programs Monitoring Committee shall review and report to the Town Council on the use of the revenues generated by the Park Tax.
8-9.11 Use of County Records.
Town records and the records of the Marin County Assessor as of March 1 of each year may be used to determine the actual use of each parcel of real property for the purpose of determining the Park Tax imposed by this chapter.
8-9.12 Effective Date and Termination of Provisions.
This ordinance shall take effect immediately upon its approval by a two-thirds vote of the voters voting in the election called to approve the ordinance. The tax will remain in effect for thirty (30) years following its first collection date.
SECTION 2.
The Appropriations Limit of the Town of San Anselmo established under California Constitution Article XIIIB, section 6, shall be increased by the proceeds received from the special tax imposed by this ordinance.
SECTION 3.
If any section, subsection, sentence, phrase or clause of this ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portion of this ordinance.
SECTION 4.
This ordinance shall be adopted and become effective only if approved by at least two-thirds of the voters voting thereon, at an election held on November 5, 2019.