Title
Emergency Medical Services, a division of the Chief Administrative Office, recommending the Board receive and file special tax reports for County Service Area 3 and County Service Area 7, specific to the County of El Dorado ambulance services for Fiscal Year 2023-2024.
FUNDING: Special Tax.
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DISCUSSION / BACKGROUND
Government Code Section 25210 et seq., also known as the County Service Area Law, established the authority and method for counties to finance and provide needed public facilities and services.
County Service Area No. 3 (CSA No. 3) was established on January 21, 1963, for the purpose of providing extended services, namely mosquito abatement, via Resolution No. 9-63. In 1982, the Board of Supervisors amended the authority of CSA No. 3, through Resolution No. 210-82, to include extended ambulance services be provided within the unincorporated area of CSA No. 3.
The creation of County Service Area No. 7 (CSA No. 7) was approved by County voters via an election on November 2, 1976, and was formally established by the Board of Supervisors on December 7, 1976, through Resolution No. 316-76. A special tax to fund fire-based advanced life support ambulance services within CSA No. 7 was created through Resolution 172-97, adopted on July 22, 1997, and approved by County voters on November 4, 1997.
Government Code Sections 50075 through 50077.5 were enacted to earn voters' confidence and support of special taxes by demonstrating to the voters that local agencies spend these funds on the intended facilities and services. To accomplish this goal, Government Code Section 50075.1 requires that any local special tax measure which is subject to voter approval and would provide for the imposition of a special tax by a local agency shall provide accountability measures that include, but are not limited to, all of the following:
1. A statement indicating the specific purposes of the special tax.
2. A requirement that the proceeds be applied only to th...
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