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Community Development Services, Administration and Finance Division and Department of Transportation, recommending the Board receive and file the Annual Report of Special Taxes for County Service Areas 3 and 9 Zones of Benefit for Fiscal Year 2017/2018 (Annual Report), pursuant to Section 50075.3 of California Government Code.
FUNDING: County Service Area 3 and 9 Zones of Benefit Special Taxes provide full funding for preparation and filing of this Annual Report.
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DISCUSSION / BACKGROUND
Chapter 2.5 (formerly Chapter 2.2) of the California Government Code, also known as “County Service Area Law,” contains the regulations for establishing and governing County Service Areas.
Government Code Section 25215.2 (formerly 25210.06a) authorizes the Board to levy special taxes uniformly to all taxpayers on real property within the County Service Areas. Special taxes have been approved by the electorate for one (1) Zone of Benefit in County Service Area 3, and forty-two (42) Zones of Benefit in County Service Area 9 in fiscal year 2017/2018.
On March 6, 2018, mailed ballot elections were conducted in two Zones of Benefit in County Service Area 9, and special taxes were approved by the required two-thirds (2/3) majority of the participating registered voters, and replace the former benefit assessment/service charges that funded the zones through fiscal year 2017/2018. The taxes will first be collected in fiscal year 2018/2019. The two zones, Pineoakio Road Zone of Benefit 29 and Pilot View Road Zone of Benefit 35, are not included in the attached report for fiscal year 2017/2018, but will be included in the report for subsequent fiscal years.
Government Code Section 50075.1 requires each special tax measure subject to voter approval on or after January 1, 2001 include four accountability measures. The accountability measures are: 1) a statement indicating the specific purpose of the special tax; 2) a requirement that the proceeds be applied only to the spec...
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