HomeMy WebLinkAboutMINUTES - 08091994 - H.1 To." ' BOARD OF SUPERVISORS Contra
FROM: Phil Batchelor, County Administrator Costa
Anne Marie Gold, County Librarian
Victor J. Westman County Counsel 2� County
DATE: August 8, 1994 �*
sr�coi i+�
.SUBJECT: PROPOSED BALLOT MEASURE TO RESTORE, MAINTAIN AND ENHANCE COUNTY
LIBRARY SERVICES
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1 . RECEIVE this report from the County Administrator, County
Librarian and County Counsel regarding the proposed special
tax measure to fund County Library services .
2 . OPEN the public hearing on whether a special tax measure to
fund County Library services should be placed on the ballot
November 8, 1994 and receive any testimony the public wishes
to offer.
3 . Once all testimony has been received, CLOSE the public hearing
and DETERMINE whether to place on the ballot November 8, 1994
a measure which would ask the voters to approve, as a special
tax, a modest tax designed to restore, maintain and enhance
County Library services .
4 . If the Board of Supervisors decides it does wish to place such
a measure on the ballot, it will be necessary for the Board of
Supervisors to DETERMINE the following in regard to the
proposed tax:
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON August 9, 1994 APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
ATTESTED 9 1 Z y
Contact: PHIL BA HELOR,CLERK OF THE BOARD OF
cc: See Page 3 SUPERVISORS AND COUNTY ADMINISTRATOR
BY � DEPUTY
A. The amount of the tax and whether a portion of the tax
should be a "return to source" amount which could only be
spent in the community from which it is raised. It is
recommended that the tax be $15 per year on each single
family residential parcel and somewhat higher on multi-
family residential, commercial and industrial parcels .
Note that churches and schools have been exempted from
the tax. It is further recommended that the "base
amount" be $10 and that the amount above $10 be the
"return to source" amount, $5 in this example. The
amount which would be raised in each community at a tax
rate of $12, $13, $14 and $15 is outlined in Attachment
A to this report.
B. Whether to include a cost-of-living adjustment (COLA) in
the tax and, if so, whether to "cap" the COLA by placing
in the measure a maximum amount by which the tax can
increase in any year, regardless of the actual increase
in the Consumer Price Index. It is recommended that the
special tax measure include a COLA and that the COLA
include a 5% annual "cap" .
C. Whether to include a "sunset" date, at which time the tax
would automatically expire unless the voters extended the
"sunset" date. It is recommended that the special tax
measure not include a sunset date, thereby keeping the
tax in effect permanently.
D. Determine whether the circumstances under which more than
the base rate tax would be imposed are appropriate. The
recommended base tax of $15 per year would be imposed on
about 87% of all parcels in the County. An additional 9%
of all parcels in the County would be totally exempt from
the tax. The remaining 9,463 parcels, representing 3 .4%
of all parcels, would have multiples of the base tax rate
of $15 imposed on them, ranging from a factor of 2 to a
factor of 10 times the base rate. The types of uses
which would be exempted, those which would have the base
rate or a multiple of the base rate imposed and the
amount of revenue which would be generated are summarized
on Attachment B to this report and are outlined in detail
in the attachment to the proposed Ordinance (Attachment
C to this report) at the $12, $13, $14 and $15 level .
5 .- Given that the decisions made by the Board of Supervisors in
Recommendation # 4 above are incorporated therein, APPROVE the
attached Ordinance (Attachment C to this report) and its
attachment ( "Library Parcel Tax Schedule by Property Use" ) for
the purpose of being placed before the voters on November 8,
1994 .
6 . APPROVE the attached ballot language for the special tax
measure (Attachment D to this report) .
7 . ADOPT the attached Resolution (Attachment E to this report)
which places the special tax measure on the November 8, 1994
ballot and consolidates this election with any other elections
being held on November 8, 1994 (the Ordinance and ballot
language are attachments to this Resolution) .
8 . AGREE to make a commitment to complete meet and confer
negotiations by September 30, 1994 with appropriate labor
unions regarding the use of volunteers and work rules in the
County Library that will result in greater flexibility and
efficiency in staffing evening and weekend service hours .
2
BACKGROUND:
On August 2 , 1994 , the Board of Supervisors declared its intent to
place a special tax measure to fund the County Library before the
voters on November 8, 1994 . The Board wanted to wait for the
Contra Costa Mayors ' Conference to act on this proposal and wanted
the opportunity to more fully review all of the necessary
documents .
On August 4, 1994, the Contra Costa Mayors ' Conference discussed
the proposal for a special tax for County Library services . It is
staff ' s understanding that the Mayors ' Conference took the
following positions on the special tax measure:
✓ Voted to support the tax in concept.
✓ Agreed that there should not be a sunset on the tax.
✓ Suggested that the "cap" on the COLA should be more in the 2%
to 3% range than the recommended 5% .
✓ Indicated that it did not wish to take a position on the
amount of the actual tax, preferring, apparently, to leave
that decision entirely up to the Board of Supervisors.
✓ Asked that the County return to the Mayors ' Conference by no
later than October 6, 1994 with a report on the four areas in
which the Mayors ' Conference had concerns :
• The Mayors want to see more flexibility in the use of
volunteers .
• The Mayors want to see more flexibility in work rules
regarding staffing evening and weekend service hours .
• The Mayors ' concern about a proposal for a two-tiered set
of work rules which would "grandfather" all current
employees under the current rules and apply new work
rules only to newly hired employees .
• The Mayors ' concern about the definition of the "return
to source" funds and how their use would be determined.
In response to the comments made at the Board meeting August 2,
1994 regarding trying to tax churches and schools, these uses have
been exempted from the tax in the attached proposal . In response
to the concerns expressed by the Mayors ' Conference, and following
informal discussions with the affected labor unions, we have
included Recommendation # 8, committing to complete the meet and
confer process by September 30, 1994 so that the results of those
discussions can be reported to the Board of Supervisors and the
Mayors ' Conference by the Mayors ' Conference' s October meeting.
Local 1 is in agreement with this timetable. AFSCME indicated an
a preference for an early to mid-October deadline. However, we are
recommending the September 30, 1994 deadline in order to meet the
Mayors ' Conference meeting schedule.
In view of the generally supportive position taken by the Contra
Costa Mayors ' Conference, and in view of the declaration of intent
by the Board of Supervisors on August 2, 1994, we are making these
recommendations for the Board' s consideration.
cc : County Administrator
County Librarian
County Counsel
County Clerk-Recorder
Assistant Registrar of Voters
Henry Clarke, General Manager, Local 1
Jim Hicks, Business Agent, AFSCME, Local 2100
3
ADDENDUM TO 11.1
August 9, 1994
The Chair convened the hearing on the proposal for a parcel tax to fund County Libraries,
adoption of the appropriate Ordinance, and adoption of a resolution calling a special tax election
and authorizing the consolidation with the November 8, 1994,Election.
The Board considered the report of Phil Batchelor, County Administrator, Ann
Marie Gold, County Librarian, and Victor J. Westman, County Counsel, that included the proposed
draft ordinance. Following a presentation on the referenced report,the Chair opened the hearing, and
the following persons spoke:
Gwen Regalia, Mayor, City of Walnut Creek, 1950 Whitecliff Court, Walnut Creek;
Henry L. Clarke, Local#1, 5034 Blum Road,Martinez;
John Wolfe, Contra Costa Taxpayers Association, 820 Main Street,Martinez; and
Joe Goglio, 2631 Henry Avenue, Pinole.
All persons desiring to speak having been heard, IT IS BY THE BOARD ORDERED
that the hearing is CLOSED.
There was discussion on the feasibility of a$12 or$15 assessment. There was discussion
on allocating a return to source allocation from the funds collected. There was consensus
among Board members to vote separately on the issues identified by staff.
On motion of Supervisor Torlakson, and seconded by Supervisor Bishop,IT IS BY THE
BOARD ORDERED that the base rate program for library services be set at $10 per parcel.
The vote was as follows:
AYES: Supervisors Bishop,Torlakson, Powers.
NOES: Supervisors Smith, DeSaulnier.
ABSENT/ABSTAIN: None
On motion of Supervisor Bishop, and seconded by Supervisor Powers,IT IS BY THE
BOARD ORDERED that a return to source increment is set at$5 (which would be in addition to
the $10).
The vote was as follows:
AYES: Supervisors Smith, Bishop, Torlakson.
NOES: Supervisors DeSaulnier, Powers
ABSENT/ABSTAIN: None
On motion of Supervisor Torlakson, and seconded by Supervisor Bishop, IT IS BY THE
BOARD ORDERED that the Ordinance establishing the library tax will SUNSET in 15 years.
The vote was as follows:
AYES: Supervisors Smith, Bishop, Torlakson, Powers.
NOES: Supervisor DeSaulnier
ABSENT/ABSTAIN: None
August 9, 1994, H.1
Page-2
On motion of Supervisor Smith, and seconded by Supervisor Powers,IT IS BY THE
BOARD ORDERED that the Bay Area CPI with no cap would prevail.
The vote was as follows:
AYES: Supervisors Smith, Bishop, Torlakson, Powers.
NOES: Supervisor DeSaulnier.
ABSENT/ABSTAIN: None
On motion of Supervisor Smith, and seconded by Supervisor Torlakson, IT IS BY THE
BOARD ORDERED that the Proposed Use Code Rates for the Library Parcel Tax(Attachment
B) as amended to include Code Numbers 82 and 83 is ADOPTED.
The vote was as follows:
AYES: Supervisors Smith, Bishop, Torlakson, Powers.
NOES: Supervisor DeSaulnier.
ABSENT/ABSTAIN: None
On the motion of Supervisor Bishop, and seconded by Supervisor Torlakson to approve
Option 3 with some additional language to provide for the governance of the library program, the
vote was as follows:
AYES: Supervisors Bishop, Torlakson.
NOES: Supervisors Smith, DeSaulnier,Powers.
ABSENT/ABSTAIN: None
On motion of Supervisor Smith, and seconded by Supervisor Powers,IT IS BY THE
BOARD ORDERED that provides for all jurisdictions to enter into an agreement on how the
return to source increment will be allocated and spent pursuant to a subsequent agreement
between the Council of Mayors and the Board of Supervisors, approved separately by each body
and approved prior to the November election.
The vote was as follows:
AYES: Supervisors Smith, Bishop, DeSaulnier, Powers.
NOES: Supervisor Torlakson.
ABSENT/ABSTAIN: None
On motion of Supervisor Torlakson, and seconded by Supervisor Bishop, IT IS BY THE
BOARD ORDERED that a procedure is APPROVED to continue the good faith effort to meet
with the cities to discuss library needs and with the branch libraries to meet in each respective
area to define service needs.
August 9, 1994, H.1
Page 3
The vote was as follows:
AYES: Supervisors Smith, Bishop, DeSaulnier, Torlakson, Powers.
NOES: None
ABSENVABSTAIN: None.
On motion of Supervisor Torlakson, and seconded by Supervisor Powers,IT IS BY THE
BOARD ORDERED that the report of the County Administrator as now modified is ADOPTED.
The vote was as follows:
AYES: Supervisors Smith, Bishop, Torlakson, Powers.
NOES: Supervisor DeSaulnier.
ABSENVABSTAIN: None
ATTACHMENT A
CONTRA COSTA COUNTY LIBRARY PARCEL TAX PROCEEDS BY CITY
12 RATE 13 RATE 14 RATE 15 RATE
ANTIOCH $340,742 $369,137 $397,532 $425,927
BAY POINT $65,081 $70,504 $75,927 $81,351
BRENTWOOD $125,837 $136,323 $146,809 $157,296
CENTRAL(Pleasant Hill) $191,280 $207,220 $223,160 $239,100
CLAYTON $40,765 $44,162 $47,559 $50,956
CONCORD $557,809 $604,293 $650,777 $697,262
CROCKETT $19,894 $21,552 $23,210 $24,868
DANVILLE $235,108 $254,700 $274,293 $293,885
ELCERRITO $133,508 $144,634 $155,760 $166,885
EL SOBRANTE $60,023 $65,025 $70,027 $75,029
KENSINGTON $30,534 $33,079 $35,623 $38,168
LAFAYETTE $121,722 $131,866 $142,009 $152,153
MARTINEZ $178,232 $193,084 $207,937 $222,790
MORAGA $78,654 $85,208 $91,763 $98,317
OAKLEY $81,960 $88,790 $95,620 $102,450
ORINDA $89,406 $96,857 $104,307 $111,758
PINOLE $176,213 $190,898 $205,582 $220,266
PITTSBURG $209,011 $226,428 $243,846 $261,263
RODEO $37,297 $40,405 $43,513 $46,621
SAN PABLO $106,114 $114,957 $123,800 $132,643
SAN RAMON $199,877 $216,533 $233,190 $249,846
WALNUT CREEK $393,876 $426,699 $459,523 $492,346
TOTAL COUNTY $3,472,944 $3,762,356 $4,051,768 $4,341,180
8/4/94 4:15 PM Pagel d:\excel I CITYREV3.XLS
ATTACHMENT B
CONTRA COSTA COUNTY LIBRARY
PROPOSED USE CODE RATES FOR LIBRARY PARCEL TAX
USE CODE DESCRIPTION NUMBER OF PARCELS USE CODE DESCRIPTION NUMBER OF PARCELS
$0 RATE BASE RATE-FACTOR OF 2
10 Residential(vacant,unbuildable) 1,796 21 Duplex 2,329
17 Vacant,1 site(Incl PUD sites) 10,279 24 Combinations(single&double) 367
18 Vacant,2 or more sites 539 Total 2,696
20 Multiple residential,vacant 417
30 Commercial,vacant 933
50 Commercial,vacant land 428 BASE RATE-FACTOR OF 3
71 Churches 541 22 Triplex 268
72 Schools,public and private 410 Total 268
74 Cemeteries,mortuaries 51
78 Parks&playgrounds 199
79 Gov't owned(fed,state,city)bidgs 4,237 BASE RATE-FACTOR OF 4
80 Mineral rights(prod/non-productive 1,021 23 Fourplex 1,044
81 Private roads 205 Total 1,044
82 Pipelines and canals 36
83 State board assessed parcels 24
84 Utilities w/wo bldgs 8 BASE RATE-FACTOR OF 5
85 Public&private parking 200 25 Apartments(5-12 units,inclusive) 844
86 Taxable muni-owned property 161 26 Apartments(13-24 units,Inclusive) 232
87 Common areas in PUDs,open spc 3,809 33 Office buildings 1,179
89 Other,split parcels 51 34 Medical,dental 387
99 Awaiting assignment 1 41 Supermarkets(not in centers) 39
Total 25,346 43 Financial bldgs.(Ins.,title,banks) 143
44 Motels,hotels,mobilehome parks 163
BASE RATE 48 Multiple and commercial 300
11 Single fam,1 res.on 1 site&duets 162,169 49 New car auto agencies 93
12 Single fam,1 res.on 2+sites 1,371 52 Research and development 15
13 Single fam,2+res on 1 or 1+sites 1,967 56 Misc.improv.on light or heavy Inc 126
14 Single fam,other than sing.fam.Ian 5,093 70 Convalescent hosp.&rest homes 55
15 Misc.improvements,1 site 604 73 Hospitals w/wo Improvements 30
16 Misc.improvements on 2+sites 35 Total 3,606
19 SFR,det.w/common area 22,891
29 Attached PUDs 40,039
31 Stores(not supermarkets) 1,482 BASE RATE-FACTOR OF 10
32 Small grocery stores(Quick Stop) 87 27 Apartments(25-29 units,inclusive) 198
35 Service stations,car washes 264 28 Apartments(60 units or more) 161
36 Garages 445 42 Shopping centers 537
37 Community fac,swimming pool 100 51 industrial park 418
38 Golf courses 135 53 Ught industrial 382
39 Bowling alleys 11 54 Heavy Industrial 117
40 Boat harbors 168 76 Retirement housing complex 36
45 Theatres 21 Total 1,849
46 Drive-in restaurants 137
47 Restaurants(Not drive-in) 181
55 Mini-warehouse 41
61 Rural,res.imrovd 1A-10A 810
62 Rural w/wo misc.structure 1 A-10A 710
63 Urban acreage 1 OA-40A 350
64 Urban acreage 40A and over 182
65 Orchards,vineyards past I 0-40A 502
66 Orchards,vineards 40A and over 191
67 Dry farming,grazing l0A-40A 288
68 Dry farming,grazing 40A and over 340
69 Agricultural preserves 509
75 Fraternal&svc orgs 72
77 Cultural uses(libraries) 9
88 Mobilehome 1,316
Total 242,520
8/4/948:21 AM Page 1 d:\excel\USECDRT2.XLS
ATTACHMENT C
D R A F T
ORDINANCE NO. 94-
(An Ordinance to Authorize a Special Tax to Finance
Library Service within all of Contra Costa County
except the Area of the City of Richmond)
The Contra Costa County Board of Supervisors ordains as follows:
Article I. Purpose and Intent. It is the purpose and intent of this Ordinance to
authorize the levy of a special tax assessment on parcels of real property on the secured property
tax roll for all of Contra Costa County (except for the incorporated City of Richmond) solely for
the purpose of raising revenue necessary to maintain, restore and enhance public library services
in the County of Contra Costa library service area. The tax cannot be levied until this ordinance
is approved by two-thirds of the votes cast by the voters voting on this ordinance within the
County library service area at the November 8, 1994 general election.
For the past two years the County has been forced to reduce services offered by the
County Library as a result of State budget actions. Even prior to these reductions, the County
Library had the next to lowest per capita funding ratio in the Bay Area, resulting in a lower
average service level for County residents than for most other Bay Area residents. The
reductions that have occurred over the past two years have even further eroded that level of
service. Today, public libraries in California are ranked 50th in the nation in open hours per
capita.
ATTACHMENT C
DRAFT
In the 1993-94 fiscal year, the County Library lost $2.9 million in revenues as a result
of the State elimination of the Special District Augmentation Fund. As a result, branch hours
were reduced from 6 days and 40 hours a week to 4 days and 28 hours a week. The Central
Library reduced its hours from 60 to 48 per week. The funds available to buy new books,
magazines, cassettes and other materials were reduced by 33%. The reductions in hours, staff
and materials have resulted in school children being unable to get to the library or find materials
or the staff help necessary to support their homework assignments, a reduction in the adult
literacy program, and adults and businesses being unable to find the current resources necessary
to support their informational needs.
The enactment of this ordinance will provide an enhanced level of County library service
and expand the hours at existing County Library branches, outlets and the Central Library,
increase the funding available to buy books and other library materials, expand the library's
program for pre-school and school age children and teens, expand the library adult literacy
program Project Second Chance, expand the volunteer program including the addition of staff to
recruit, train and retain volunteers and expand the use of technology for patron access to
information and staff efficiencies.
-2-
ATTACHMENT C
D R A F T
This assessment is a special revenue measure proposed pursuant to Government Code
sections 23027 and 50077 and within the meaning of Section 4 of Article XIIIA of the California
Constitution. The burden of this assessment falls upon property, but this assessment is not
determined according to nor in any manner based upon the value of property; this assessment is
levied on a parcel and use of property basis.
Article II. Use of Revenue. The revenues raised by this ordinance can only be used
to maintain, restore and enhance public library facilities and services within the library service
area. None of this ordinance's revenue is to be spent within the City of Richmond. Any other
revenues allocated to the County Library Service Area by state statutes for library services shall
annually be committed for that purpose for all years that this ordinance's tax is levied.
The Board of Supervisors' will allocate the revenues raised by this tax as follows:
1. BASE REVENUES AND EXPENDITURES:
All revenues from the parcel tax up to and including the $10.00 per residential
parcel rate will be base revenue and will be applied to restore and maintain the 1992-93 fiscal
year County Library service levels. This should result in 40 hours per week of service for the
branches, 18 hours per week of service for the outlets, and 60 hours per week of service at the
Central Library, recognizing that the ability of the County to maintain the 1992-93 service levels
will depend on the State's not further eroding current funding sources for the County Library.
-3-
ATTACHMENT C
D R A F T
2. RETURN TO SOURCE INCREMENT REVENUES:
All revenues from the parcel tax over the $10.00 per residential parcel rate,
including any cost-of-living adjustment on the increment, will be the return to source increment
and will be allocated and spent to enhance County Library services in the County on a return to
source basis among the cities and unincorporated areas with County Library branches, outlets or
other library service programs. As new County Library branches, outlets or library service
programs are created in areas which do not currently have such an operation, the return to source
revenues will be reallocated to any such area.
The return to source increment allocated and spent to enhance County Library services in each
city or unincorporated area with a County Library branch, outlet or County Library service
program will include the following revenue sources:
a. All return to source increment revenues attributable to parcels in the
specific city or unincorporated area in which that County Library branch, outlet or County
Library service program is located.
-4-
ATTACHMENT C
D R A F T
b. A percentage of revenues from parcels in incorporated cities or
unincorporated areas without a County Library branch, outlet or County Library service program,
as defined by the County Librarian, equal to the percentage represented by the annual library use
by residents of that area at that County Library branch, outlet or service program divided by the
total materials circulation by residents of that area. Annual library use data from the prior fiscal
year will be utilized to determine the percentage of distribution in this section. Such data will
be reviewed and adjusted annually. Such annual circulation data and allocation schedules will
be provided to each city and unincorporated area each year, and
C. A percentage of the revenues from parcels in the remaining general county
unincorporated area as defined by the County Librarian.
3. RETURN TO SOURCE INCREMENT EXPENDITURES:
The return to source increment will be allocated and spent for enhanced County
Library services within each specific community having a County Library branch, outlet or
County Library service program after consultation with the appropriate City Council, Municipal
Advisory Council, or designated community group. The local bodies will advise the County on
the use of the return to source increment for the following enhanced library services:
-5-
ATTACHMENT C
D R A F T
a. additional hours and days of operation
b. staffing
C. materials budget
d. other programs as appropriate such as community and schools outreach
programs, volunteer programs,etc.
4. COST OF LIVING ADJUSTMENT:
The base revenue and return to source increment shall be adjusted annually by
increases in the Consumer Price Index, but not to exceed 5% in any one year.
Article III. Definitions. The following definitions shall apply throughout this
Ordinance:
1. "Fiscal year" means the period of July 1 through the following June 30.
2. "Library Service Area" means all of the area of Contra Costa County except the
incorporated area of the City of Richmond.
-6-
ATTACHMENT C
D R A F T
3. "Library Services" means all services and facilities provided by the Contra Costa
County library, including, but not limited to: acquiring, constructing, equipping, furnishing,
staffing, operating, and maintaining real property, buildings, equipment, vehicles, and other
facilities for the conduct of public library programs; providing collection development and
maintenance, lending services, information services, and programs; acquiring books, magazines,
newspapers, audio visual, electronic media, and other informational materials; providing access
to all available lending materials through direct loan, interlibrary loan, literacy programs,
electronic access, and other special service programs; providing information, recreation, and
lifelong learning of all persons, and administrative and indirect costs of providing those services.
4. "Parcel" means the land and any improvements thereon, designated by an assessor's
parcel map and parcel number and carried on the secured property tax roll of Contra Costa
County including its incorporated areas. For the purposes of this Ordinance, parcel does not
include any land or improvements outside the boundaries of the Library Service Area nor any
land or improvements owned by any governmental entity.
5. "Use Code" means the code number assigned by the Assessor of Contra Costa County
in order to classify parcels according to use for ad valorem property tax purposes. Appropriate
Assessor's use code classifications are shown on the chart attached hereto as Attachment A and
incorporated herein.
-7-
ATTACHMENT C
D R A F T
6. "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, such other government index or computation with which it is replaced shall be used
in order to obtain substantially the same result as would be obtained if the Consumer Price Index
had not been discontinued or revised.
7. "Constant first year dollars" shall mean an actual dollar amount which, in years
subsequent to the first fiscal year the tax is levied, shall have the same purchasing power as the
base amount in first fiscal year dollars as measured by the Consumer Price Index. The base
amount shall be the amount of tax assessment per parcel as specified in Article IV 1 A herein.
The adjustment from actual to constant dollars shall be made by use of the Consumer Price
Index, as specified in Section IV 113 herein. '
Article IV. Amount and Level of Assessments.
1. The assessment per year on each parcel in the County Library Service Area shall not
exceed the amount applicable to the parcel, as specified below.
- 8-
ATTACHMENT C
D R A F T
A. For First and Second Fiscal Years:
(1) The assessment per year for the first fiscal year (July 1, 1994 through
June 30, 1995) shall be the Amount of Assessment Per Parcel for a Property Use Code Category
as set forth on Attachment A incorporated herein.
(2) If, on or before November 18, 1994, the Board of Supervisors has not
expressly ordered the billing and collection ("corrected" tax bills) of these first fiscal year (1994-
95) parcel assessments on the secured roll for ad valorem property taxes, these charges shall not
be due and collectible for the First Fiscal Year 1994-95. In this event, the Board of Supervisors
shall, but only for the second subsequent fiscal year (1995-96), levy parcel assessments
equivalent to one-half of those allowed during the First Fiscal Year(1994-95) in addition to these
second fiscal year assessments authorized by this Ordinance and its Article IV 113. Whether a
first year assessment is levied during the 1994-95 fiscal year or its equivalent is levied for the
second fiscal year, the base assessment per year per parcel for the purposes of part 113 of this
Article shall be the maximum assessment which could have been levied for the First Fiscal Year.
Notwithstanding any other provision of this ordinance, any County general funds advanced to the
Library Service Area after November 8, 1994 but expended during the first fiscal year shall be
recovered from the second subsequent fiscal year levy and allocated and repaid to the said
general fund, plus interest as determined by the Auditor-Controller.
-9 -
ATTACHMENT C
D R A F T
B. For Subsequent Fiscal Years:
(1) In order to keep the tax assessment on each parcel in constant first year
dollars for each fiscal year subsequent to the fust fiscal year, the assessment per year shall be
adjusted as set forth below to reflect any increase in the Consumer Price Index beyond the
amount of assessment on each parcel that was or, in the event none was levied, could have been
levied during the first fiscal year. The County Librarian, prior to each July 1st, shall recommend
to the Board of Supervisors the amount of per parcel tax to be set for the next fiscal year. In
each July, the Board of Supervisors of Contra Costa County shall determine the amount of tax
assessment to be levied upon the parcels in the County for the then current fiscal year as set forth
below.
For each Property Use Category on Attachment A and except as
provided by Article IV (subsection A) the maximum assessment per year on each parcel for each
fiscal year subsequent to the first fiscal year shall be an amount determined as follows:
-10-
ATTACHMENT C
D R A F T
Assessment Assessment (Consumer Price Index
Per Parcel Per Parcel for April of the
For then Current = For First X Immediately Preceding
Fiscal Year Fiscal Year Fiscal Year)
(Consumer Price Index
for First Fiscal Year
of Levy)
Provided, however, that:
(a) No tax assessment Consumer Price Index increase for any
subsequent fiscal year shall exceed 5 percent of the total tax assessment per parcel levied for the
preceding fiscal year.
(b) In no event shall the assessment per parcel for any fiscal year
be required to be less than the amount which could have been levied for the first fiscal year.
(2) The taxes levied on each parcel pursuant to this Article shall be a
charge upon the parcel and shall be due and collectible as set forth in Article V, below. A
complete listing of the amount of taxes on each parcel shall be maintained by the County
Librarian of the County of Contra Costa at Pleasant Hill, and be available for public inspection
during the remainder of the fiscal year for which such taxes are.levied.
-11-
ATTACHMENT C
D R A F T
C. Rates. The tax rates allowed by this ordinance are maximum rates and may
not be increased above such maximum rates without voter approval. The tax may be reduced
or eliminated for any subsequent fiscal year except as provided by Article IV (subsection A).
Article V. Collection and Administration.
1. Tax Assessments as Liens Against the Property. The amount of tax assessments for
each parcel each year shall constitute a lien on such property, in accordance with Revenue and
Taxation Code Section 2187, and shall have the same effect as an ad valorem real property tax
lien until fully paid.
2. Collection. The tax assessments on each parcel shall be billed on the secured roll tax
bills for ad valorem property taxes and shall be due the County of Contra Costa. Insofar as
feasible and insofar as not inconsistent with this Ordinance, the assessments are to be collected
in the same manner in which the County collects secured roll ad valorem property taxes. Insofar
as feasible and insofar as not inconsistent with this Ordinance, the times and procedure regarding
exemptions, due dates, installment payments, corrections, cancellations, refunds, late payments,
penalties, liens, and collections for secured roll ad valorem property taxes shall be applicable to
the collection of these assessments. Notwithstanding anything to the contrary in the foregoing,
as to this assessment: 1) the, secured roll tax bills shall be the only notice required for this
assessment, and 2) the homeowners and veterans exemptions shall not be applicable because such
exemptions are determined by dollar amount of value.
- 12-
ATTACHMENT C
D R A F T
3. Costs of Administration by County. The reasonable costs incurred by the County
officers collecting and administering this assessment shall be deducted from the collected
assessments.
4. Postponement of Payment of Tax Assessments. Payment of this Ordinance's
assessments and charges may be postponed by qualified senior citizens and disabled persons
pursuant to the "Senior Citizens Property Tax Assistance and Postponement Law". (Revenue and
Taxation Code Part 10.5, Sections 20501 ff.). Upon request, appropriate County staff shall assist
and provide information about filing procedures for senior citizen and disabled person property
tax postponement.
Article VI. Severability Clause. If any article, section, subsection, sentence, phrase,
or clause of this Ordinance or portion of any parcel assessment levied under it is for any reason
held to be invalid, such decision shall not affect the validity of the remaining portion of this
Ordinance or portion of any parcel assessment levied under it. The voters of the County Library
Service Area hereby declare that they would have adopted the remainder of this Ordinance,
including each article, section, subsection, sentence, phrase, or clause, irrespective of the
invalidity of any other article, section, subsection, sentence, phrase, or clause or other portion of
any parcel assessment levied.
- 13-
ATTACHMENT C
D R A F T
Article VII. Effective Date. This Ordinance shall take effect immediately upon its
confirmation and enactment by two-thirds of the voters voting within the County Library Service
Area in an election to be held November 8, 1994 so that assessments may first be collected
hereunder for the tax year beginning July 1, 1994.
PASSED and ADOPTED at a regular meeting of the Board of Supervisors, County of
Contra Costa, State of California, on August 9, 1994 by the following vote:
AYES: Supervisors
NOES:
ABSENT:
ABSTAIN:
ATTEST: Phil Batchelor, Clerk of
the Board of Supervisors and
County Administrator
By:
Deputy Board Chair
- 14-
ATTACHMENT C
D R A F T
[SEAL]
vj w-ord-I:rich-sp.tar
-15-
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY U .a.E CHMENT A
Use Parcel Assessment Number of Estimated
Code Description Per Parcel Parcels Revenue
Residential
10 Residential (vacant, unbuildable) $0 1,796 $0
11 Single fam, 1 res. on 1 site &duets $15 162,169 $2,432,535
12 Single fam, 1 res. on 2+sites $15 1,371 $20,565
13 Single fam, 2+ res on 1 or 1+sites $15 1,967 $29,505
14 Single fam, other than sing. fam. la $15 5,093 $76,395
15 Misc. improvements, 1 site $15 604 $9,060
16 Misc. improvements on 2+sites $15 35 $525
17 Vacant, 1 site(incl PUD sites) $0 10,279 $0
18 Vacant, 2 or more sites $0 539 $0
19 SFR, det. w/common area $15 22,891 $343,365
Multiple
20 Vacant $0 417 $0
21 Duplex $30 2,329 $69,870
22 Triplex $45 268 $12,060
23 Fourplex $60 1,044 $62,640
24 Combinations(single &double) $30 367 $11,010
25 Apartments(5-12 units, inclusive) $75 844 $63,300
26 Apartments(13-24 units, inclusive) $75 232 $17,400
27 Apartments(25-29 units, inclusive) $150 198 $29,700
28 Apartments(60 units or more) $150 161 $24,150
29 Attached PUDs $15 40,039 $600,585
Commercial
30 Vacant $0 933 $0
31 Stores(not supermarkets) $15 1,482 $22,230
32 Small grocery stores(Quick Stop) $15 87 $1,305
33 Office buildings $75 1,179 $88,425
34 Medical, dental $75 387 $29,025
35 Service stations, car washes $15 264 $3,960
36 Garages 1 1 $15 445 $6,675
37 Community fac, swimming pool $15 100 $1,500
38 Golf courses $15 135 $2,025
39 Bowling alleys $15 11 $165
40 Boat harbors $15 168 $2,520
41 Supermarkets(not in centers) $75 39 $2,925
42 Shopping centers 1 $150 537 $80,550
43 Financial bldgs. (ins., title, banks) $75 143 $10,725
44 Motels, hotels, mobilehome parks $75 163 $12,225
45 Theatres 1 1 $15 21 $315
46 Drive-in restaurants 1 $15 137 $2,055
47 Restaurants(Not drive-in) $15 181 $2,715
48 Multiple and commercial $75 300 $22,500
49 New car auto agencies $75 93 $6,975
50 Vacant land $0 428 $0
51 Industrial park $150 418 $62,700
52 Research and development $75 15 $1,125
- 53 Light industrial $150 382 $57,300
541 Heavy industrial 1 $150 1 117 $17,550
8/4/94 2:40 PM Pagel d:\excell\LIBTAXI5.XLS
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY UaTTAcxMErrT A
ac
Use Parcel Assessment Number of Estimated
Code Description Per Parcel Parcels Revenue
55 Mini-warehouse $15 41 $615
56 Misc. improv. on light or heavy ind. $75 126 $9,450
57 Unassigned $0 $0
58 Unassigned $0 $0
59 Unassigned $0 $0
Land
60 Unassigned $0 $0
61 Rural, res. imrovd 1A-10A $15 810 $12,150
62 Rural w/wo misc. structure 1 A- 1 O $15 710 $10,650
63 Urban acreage 10A-40A $15 350 $5,250
64 Urban acreage 40A and over $15 182 $2,730
65 Orchards, vineyards past l0A-40A $15 502 $7,530
66 Orchards, vineards 40A and over $15 191 $2,865
67 Dry farming, grazing l0A-40A $15 288 $4,320
68 Dry farming, grazing 40A and over $15 340 $5,100
69 Agricultural preserves $15 509 $7,635
Institutional
70 Convalescent hosp. & rest homes $75 55 $4,125
71 Churches 1 1 $0 541 $0
72 Schools, public and private $0 410 $0
73 Hospitals w/wo improvements $75 30 $2,250
74 Cemeteries, mortuaries $0 51 $0
75 Fraternal &svc orgs. $15 72 $1,080
76 Retirement housing complex $150 36 $5,400
77 Cultural uses(libraries) $15 9 $135
78 Parks &playgrounds $0 199 $0
79 Gov't owned (fed, state, city) bldg $0 4,237 $0
Miscellaneous
8Q Mineral rights(prod/non-prodUCtiVE $0 1,021 $0
81 Private roads $0 205 $0
82 Pipelines and canals $0 36 $0
83 State board assessed parcels $0 24 $0
84 Utilities w/wo bldgs $0 8 $0
85 Public &private parking $0 200 $0
86 Taxable muni-owned property $0 161 $0
87 Common areas in PUDs, open spc $0 3,809 $0
88 Mobilehome $15 1,316 $19,740
89 Other, split parcels $0 51 $0
99 Awaiting assignment $0 1 $0
TOTAL 277,329 $4,341,180
TOTAL PARCELS WITH ASSIGNMENTS 1 251,9831 1
8/4/94 2:40 PM Page 2 d:\excell\LIBTAXI5.XLS
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY U TTAcxMENT A
Use Parcel Assessment Number of Estimated
Code Description Per Parcel Parcels Revenue
Residential
10 Residential (vacant, unbuildable) $0 1,796 $0
11 Single fam, 1 res. on 1 site &duets $14 162,169 $2,270,366
12 Single fam, 1 res. on 2+sites $14 1,371 $19,194
13 Single fam, 2+ res on 1 or l+sites $14 1,967 $27,538
14 Single fam, other than sing. fam. la $14 5,093 $71,302
15 Misc. improvements, 1 site $14 604 $8,456
16 Misc. improvements on 2+sites $14 35 $490
17 Vacant, 1 site(incl PUD sites) $0 10,279 $0
18 Vacant, 2 or more sites $0 539 $0
19 SFR, det. w/common area $14 22,891 $320,474
Multiple
20 Vacant $0 417 $0
21 Duplex $28 2,329 $65,212
22 Triplex $42 268 $11,256
23 Fourplex 1 1 $56 1,044 $58,464
24 Combinations(single &double) $28 367 $10,276
25 Apartments(5-12 units, inclusive) $70 844 $59,080
26 Apartments(13-24 units, inclusive) $70 232 $16,240
27 Apartments(25-29 units, inclusive) $140 198 $27,720
28 Apartments(60 units or more) $140 161 $22,540
29 Attached PUDs $14 40,039 $560,546
Commercial
30 Vacant $0 933 $0
31 Stores(not supermarkets) $14 1,482 $20,748
32 Small grocery stores(Quick Stop) $14 87 $1,218
33 Office buildings $70 1,179 $82,530
34 Medical, dental $70 387 $27,090
35 Service stations, car washes $14 264 $3,696
36 Garages 1 1 $14 445 $6,230
37 Community fac, swimming pool $14 100 $1,400
38 Golf courses $14 135 $1,890
39 Bowling alleys $14 11 $154
40 Boat harbors $14 168 $2,352
41 Supermarkets(not in centers) $70 39 $2,730
42 Shopping centers 1 $140 537 $75,180
43 Financial Bldgs. (ins., title, banks) $70 143 $10,010
44 Motels, hotels, mobilehome parks $70 163 $11,410
45 Theatres 1 1 $14 21 $294
46 Drive-in restaurants 1 $14 137 $1,918
47 Restaurants(Not drive-in) $14 181 $2,534
48 Multiple and commercial $70 300 $21,000
49 New car auto agencies $70 93 $6,510
50 Vacant land $0 428 $0
51 Industrial park $140 418 $58,520
52 Research and development $70 15 $1,050
53 Light industrial $140 382 $53,480
541 Heavy industrial 1 $140 1 117 $16,380
8/4/94 2:43 PM Page ] d:\excell\LIBTAXI4.XLS
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY ATTACHMENT A
Use Parcel Assessment Number of Estimated
Code Description Per Parcel Parcels Revenue
55 Mini-warehouse $14 41 $574
56 Misc. improv. on light or heavy ind. $70 126 $8,820
57 Unassigned $0 $0
58 Unassigned $0 $0
59 Unassigned $0 $0
Land
60 Unassigned $0 $0
61 Rural, res. imrovd IA-10A $14 810 $11,340
62 Rural w/wo misc. structure 1 A- 1 OA $14 710 $9,940
63 Urban acreage l OA-40A $14 350 $4,900
64 Urban acreage 40A and over $14 182 $2,548
65 Orchards, vineyards past l OA-40A $14 502 $7,028
66 Orchards, vineards 40A and over $14 191 $2,674
67 Dry farming, grazing l OA-40A $14 288 $4,032
68 Dry farming, grazing 40A and over $14 340 $4,760
69 Agricultural preserves $14 509 $7,126
Institutional
70 Convalescent hosp. & rest homes $70 55 $3,850
71 Churches 1 1 $0 541 $0
72 Schools, public and private $0 410 $0
73 Hospitals w/wo improvements $70 30 $2,100
74 Cemeteries, mortuaries $0 51 $0
75 Fraternal &svc orgs. $14 72 $1,008
76 Retirement housing complex $140 36 $5,040
77 Cultural uses(libraries) $14 9 $126
78 Parks&playgrounds $0 199 $0
79 Gov't owned (fed, state, city) bldg $0 4,237 $0
Miscellaneous
80 Mineral rights(prod/non-prodUCtiVE $0 1,021 $0
81 Private roads $0 205 $0
82 Pipelines and canals $0 36 $0
83 State board assessed parcels $0 24 $0
84 Utilities w/wo bldgs 1 $0 8 $0
85 Public &private parking $0 200 $0
86 Taxable muni-owned property $0 161 $0
87 Common areas in PUDs, open spc $0 3,809 $0
88 Mobilehome $14 1,316 $18,424
89 Other, split parcels $0 51 $0
99 Awaiting assignment $0 1 $0
TOTAL 277,329 $4,051,768
TOTAL PARCELS WITH ASSIGNMENTS 1 251,983
8/4/94 2:43 PM Page 2 d:\excell\LIBTAXI4.XLS
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY USE
ATTACHMENT A
Use Parcel Assessment Number of Estimated
Code Description Per Parcel Parcels Revenue
Residential
10 Residential (vacant, unbuildable) $0 1,796 $0
11 Single fam, 1 res. on 1 site &duets $13 162,169 $2,108,197
12 Single fam, 1 res. on 2+sites $13 1,371 $17,823
13 Single fam, 2+ res on 1 or 1+sites $13 1,967 $25,571
14 Single fam, other than sing. fam. la $13 5,093 $66,209
15 Misc. improvements, 1 site $13 604 $7,852
16 Misc. improvements on 2+sites $13 35 $455
17 Vacant, 1 site (incl PUD sites) $0 10,279 $0
18 Vacant, 2 or more sites $0 539 $0
19 SFR, det. w/common area $13 22,891 $297,583
Multiple
20 Vacant $0 417 $0
21 Duplex $26 2,329 $60,554
22 Triplex $39 268 $10,452
23 Fourplex $52 1,044 $54,288
24 Combinations(single &double) $26 367 $9,542
25 Apartments(5-12 units, inclusive) $65 844 $54,860
26 Apartments(13-24 units, inclusive) $65 232 $15,080
27 Apartments(25-29 units, inclusive) $130 198 $25,740
28 Apartments(60 units or more) $130 161 $20,930
29 Attached PLIDs $13 40,039 $520,507
Commercial
30 Vacant $0 933 $0
31 Stores(not supermarkets) $13 1,482 $19,266
32 Small grocery stores(Quick Stop) $13 87 $1,131
33 Office buildings $65 1,179 $76,635
34 Medical, dental $65 387 $25,155
35 Service stations, car washes $13 264 $3,432
36 Garages 1 1 $13 445 $5,785
37 Community fac, swimming pool $13 100 $1,300
38 Golf courses $13 135 $1,755
39 Bowling alleys $13 11 $143
40 Boat harbors $13 168 $2,184
41 Supermarkets(not in centers) $65 39 $2,535
42 Shopping centers $130 537 $69,810
43 Financial bldgs. (ins., title, banks) $65 143 $9,295
44 Motels, hotels, mobilehome parks $65 163 $10,595
45 Theatres 1 1 $13 21 $273
46 Drive-in restaurants 1 $13 137 $1,781
47 Restaurants(Not drive-in) $13 181 $2,353
48 Multiple and commercial $65 300 $19,500
49 New car auto agencies $65 93 $6,045
50 Vacant land $0 428 $0
51 Industrial park $130 418 $54,340
52 Research and development $65 15 $975
53 Light industrial $130 382 $49,660
54 Heavy industrial $130 1 117 $15,210
8/4/94 2:48 PM Pagel d:\excell\LIBTAXI3.XLS
ATTACHMENT A
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY USE
Use Parcel Assessment Number of Estimated
Code Description I Per Parcel Parcels Revenue
55 Mini-warehouse $13 41 $533
56 Misc. improv. on light or heavy ind. $65 126 $8,190
57 Unassigned $0 $0
58 Unassigned $0 $0
59 Unassigned $0 $0
Land
60 Unassigned $0 $0
61 Rural, res. imrovd ]A-10A $13 810 $10,530
62 Rural w/wo misc. structure 1 A- l0A $13 710 $9,230
63 Urban acreage 1OA-40A $13 350 $4,550
64 Urban acreage 40A and over $13 182 $2,366
65 Orchards, vineyards past l0A-40A $13 502 $6,526
66 Orchards, vineards 40A and over $13 191 $2,483
67 Dry farming, grazing l0A-40A $13 288 $3,744
68 Dry farming, grazing 40A and over $13 340 $4,420
69 Agricultural preserves $13 509 $6,617
Institutional
70 Convalescent hosp. &rest homes $65 55 $3,575
71 Churches 1 1 $0 541 $0
72 Schools, public and private $0 410 $0
73 Hospitals w/wo improvements $65 30 $1,950
74 Cemeteries, mortuaries $0 51 $0
75 Fraternal &svc orgs. $13 72 $936
76 Retirement housing complex $130 36 $4,680
77 Cultural uses(libraries) $13 9 $117
78 Parks &playgrounds $0 199 $0
79 Gov't owned (fed, state, city) bldg $0 4,237 $0
Miscellaneous
80 Mineral rights(prod/non-prodUCtiVE $0 1,021 $0
81 Private roads $0 205 $0
82 Pipelines and canals $0 36 $0
83 State board assessed parcels $0 24 $0
84 Utilities w/wo bldgs 1 $0 8 $0
85 Public &private parking $0 200 $0
86 Taxable muni-owned property $0 161 $0
87 Common areas in PUDs, open spc $0 3,809 $0
88 Mobilehome $13 1,316 $17,108
89 Other, split parcels $0 51 $0
99 Awaiting assignment $0 1 $0
TOTAL 277,329 $3,762,356
TOTAL PARCELS WITH ASSIGNMENTS I 1 1 251,9831 1
8/4/94 2:48 PM Page 2 d:\excell\LIBTAXI3.XLS
ATTACHMENT A
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY
Use Parcel Assessment Number of Estimated
Code Description Per Parcel Parcels Revenue
Residential
10 Residential (vacant, unbuildable) $0 1,796 $0
11 Single fam, 1 res. on 1 site &duets $12 162,169 $1,946,028
12 Single fam, 1 res. on 2+sites $12 1,371 $16,452
13 Single fam, 2+ res on 1 or 1+sites $12 1,967 $23,604
14 Single fam, other than sing. fam. la $12 5,093 $61,116
15 Misc. improvements, 1 site $12 604 $7,248
16 Misc. improvements on 2+sites $12 35 $420
17 Vacant, 1 site(incl PUD sites) $0 10,279 $0
18 Vacant, 2 or more sites $0 539 $0
19 SFR, det. w/common area $12 22,891 $274,692
Multiple
20 Vacant $0 417 $0
21 Duplex $24 2,329 $55,896
22 Triplex $36 268 $9,648
23 Fourplex 1 1 $48 1,044 $50,112
24 Combinations(single &double) $24 367 $8,808
25 Apartments(5-12 units, inclusive) $60 844 $50,640
26 Apartments(13-24 units, inclusive) $60 232 $13,920
27 Apartments(25-29 units, inclusive) $120 198 $23,760
28 Apartments(60 units or more) $120 161 $19,320
29 Attached PUDs $12 40,039 $480,468
Commercial
30 Vacant 1 $0 933 $0
31 Stores(not supermarkets) $12 1,482 $17,784
32 Small grocery stores(Quick Stop) $12 87 $1,044
33 Office buildings $60 1,179 $70,740
34 Medical, dental $60 387 $23,220
35 Service stations, car washes $12 264 $3,168
36 Garages 1 1 $12 445 $5,340
37 Community fac, swimming pool $12 100 $1,200
38 Golf courses $12 135 $1,620
39 Bowling alleys $12 11 $132
40 Boat harbors $12 168 $2,016
41 Supermarkets(not in centers) $60 39 $2,340
42 Shopping centers $120 537 $64,440
43 Financial bldgs. (ins., title, banks) $60 143 $8,580
44 Motels, hotels, mobilehome parks $60 163 $9,780
45 Theatres $12 21 $252
46 Drive-in restaurants $12 137 $1,644
47 Restaurants(Not drive-in) $12 181 $2,172
48 Multiple and commercial $60 300 $18,000
49 New car auto agencies $60 93 $5,580
50 Vacant land $0 428 $0
51 Industrial park $120 418 $50,160
52 Research and development $60 15 $900
53 Light industrial $120 382 $45,840
541 Heavy industrial $120 117 $14,040
8/4/94 2:45 PM Pagel d:\excell\LIBTAXI2.XLS
ATTACHMENT A
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY
USE-
Use Parcel Assessment Number of Estimated
Code Description I Per Parcel Parcels Revenue
55 Mini-warehouse $12 41 $492
56 Misc. improv. on light or heavy ind. $60 126 $7,560
57 Unassigned $0 $0
58 Unassigned $0 $0
59 Unassigned $0 $0
Land
60 Unassigned $0 $0
61 Rural, res. imrovd 1A-10A $12 810 $9,720
62 Rural w/wo misc. structure 1 A- 1 O $12 710 $8,520
63 Urban acreage 10A-40A $12 350 $4,200
64 Urban acreage 40A and over $12 182 $2,184
65 Orchards, vineyards past 1 O-40A $12 502 $6,024
66 Orchards, vineards 40A and over $12 191 $2,292
67 Dry farming, grazing l OA-40A $12 288 $3,456
68 Dry farming, grazing 40A and over $12 340 $4,080
69 Agricultural preserves $12 509 $6,108
Institutional
70 Convalescent hosp. &rest homes $60 55 $3,300
71 Churches 1 1 $0 541 $0
72 Schools, public and private $0 410 $0
73 Hospitals w/wo improvements $60 30 $1,800
74 Cemeteries, mortuaries $0 51 $0
75 Fraternal &svc orgs. $12 72 $864
.76 Retirement housing complex $120 36 $4,320
77 Cultural uses(libraries) $12 9 $108
78 Parks&playgrounds $0 199 $0
79 Gov't owned (fed, state, city) bldg $0 4,237 $0
Miscellaneous
80 Mineral rights(prod/non-productiv $0 1,021 $0
81 Private roads $0 205 $0
82 Pipelines and canals $0 36 $0
83 State board assessed parcels $0 24 $0
84 Utilities w/wo bldgs 1 $0 8 $0
85 Public &private parking $0 200 $0
86 Taxable muni-owned property $0 161 $0
87 Common areas in PUDs, open spc $0 3,809 $0
88 Mobilehome $12 1,316 $15,792
89 Other, split parcels $0 51 $0
99 Awaiting assignment $0 1 $0
TOTAL 277,329 $3,472,944
TOTAL PARCELS WITH ASSIGNMENTS 1 251,9831 1
8/4/94 2:45 PM Page 2 d:\excell\LIBTAXI2.XLS
ATTACHMENT D
RESTORATION, MAINTENANCE AND ENHANCEMENT OF COUNTY LIBRARY
SERVICES.
Shall the County of Contra Costa restore, maintain and enhance library services
within the Contra Costa County Library Service Area by the imposition of a r�wdes
�charge-on property located in the County Library Service Area (1) not to exceed
per year for a single family residential parcel and (2) somewhat higher amounts on
multi-family, commercial and industrial parcels by adopting Ordinance 94/ of
the Board of Supervisors?
' . r
THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, CALIFORNIA
RESOLUTION #94/413
IN THE MATTER OF:
Authorizing a Special Tax Election
to Fund Library Services
The Board of Supervisors of Contra Costa County RESOLVES that:
This Board recognizes the need to maintain, restore, and increase the level
of library services and the difficulty of funding the current level by revenues now
available. Government Code sections 23027 and 50077 establish procedures for
voter authorization and tax roll collection of a special property assessment in order
to provide additional funding for library services.
At its regular noticed public meeting of August 9, 1994, this Board received
the staff reports on this subject and the related proposed ordinance and the
testimony of all persons appearing to speak.
This Board hereby determines, orders and directs:
1. That Ordinance No. 94-55 adopted this date is to be presented for
approval of, and confirmation by the voters of Contra Costa County (excluding the
incorporated area of the City of Richmond) on November 8, 1994 according to the
attached ballot proposition and measure.
2. The County Clerk (Elections Clerk) is directed to take all steps
necessary to place the above-noted ballot measure on the November 8, 1994 ballot
for the County and this election shall be consolidated with any other elections
scheduled for November 8, 1994. If required,a synopsis of the Ordinance may be
used.
PASSED on August 9, 1994 by the following vote:
AYES: Supervisors Smith, Bishop, Torlakson and Powers
NOES: Supervisor DeSaulnier
ABSENT: None
ABSTAIN: None
I hereby certify that the foregoing is a true and correct copy of an order entered on the minutes of said Board
of Supervisors on the date aforesaid.
Witness my hand and the Seal of the Board of Supervisors
affixed this 9th day of August, 1994.
PHIL'BATCHELOR, Clerk of the Board of Supervisors and County
Admini rator
By: —
Deputy erk
cc: County Administrator
County Clerk-Recorder
Assistant Registrar of Voters
County Counsel
Auditor-Controller
Assea
sor
RESTORATION MAINTENANCE AND ENHANCEMENT OF COUNTY LIBRARY
SERVICES.
Shall the County of Contra Costa restore, maintain and enhance library services
within the Contra Costa County Library Service Area by the imposition of a modest
tax on property located in the County Library Service Area (1) not to exceed $15.00
per year for a single family residential parcel and (2) somewhat higher amounts on
multi-family, commercial and industrial parcels by adopting Ordinance 94-55 of the
Board of Supervisors?
9
ORDINANCE NO. 94-55
(An Ordinance to Authorize a Special Tax to Finance
Library Service within all of Contra Costa County
except the Area of the City of Richmond)
The Contra Costa County Board of Supervisors ordains as follows:
Article I. Purpose and Intent. It is the purpose and intent of this Ordinance to
authorize the levy of a special tax assessment on parcels of real property on the secured property
tax roll for all of Contra Costa County (except for the incorporated City of Richmond) solely for
the purpose of raising revenue necessary to maintain, restore and enhance public library services
in the County of Contra Costa library service area. The tax cannot be levied until this ordinance
is approved by two-thirds of the votes cast by the voters voting on this ordinance within the
County Library service area at the November 8, 1994 general election.
For the past two years the County has been forced to reduce services offered by the
County Library as a result of State budget actions. Even prior to these reductions, the County
Library had the next to lowest per capita funding ratio in the Bay Area, resulting in a lower
average service level for County residents than for most other Bay Area residents. The
reductions that have occurred over the past two years have even further eroded that level of
service. Today, public libraries in California are ranked 50th in the nation in open hours per
capita.
In the 1993-94 fiscal year, the County Library lost $2.9 million in revenues as a result
of the State elimination of the Special District Augmentation Fund. As a result, branch hours
were reduced from 6 days and 40 hours a week to 4 days and 28 hours a week. The Central
Library reduced its hours from 60 to 48 per week. The funds available to buy new books,
magazines, cassettes and other materials were reduced by 33%. The reductions in hours, staff
and materials have resulted in school children being unable to get to the library or find materials
or the staff help necessary to support their homework assignments, a reduction in the adult
literacy program, and adults and businesses being unable to find the current resources necessary
to support their informational needs.
The enactment of this ordinance will provide an enhanced level of County Library service
and expand the hours at existing County Library branches, outlets and the Central Library,
increase the funding available to buy books and other library materials, expand the library's
program for pre-school and school age children and teens, expand the library adult literacy
program Project Second Chance, expand the volunteer program including the addition of staff to
recruit, train and retain volunteers and expand the use of technology for patron access to
information and staff efficiencies.
This assessment is a special revenue measure proposed pursuant to Government Code
sections 23027 and 50077 and within the meaning of Section 4 of Article XIIIA of the California
Constitution. The burden of this assessment falls upon property, but this assessment is not
determined according to nor in any manner based upon the value of property; this assessment is
levied on a parcel and use of property basis.
Article II. Use of Revenue. The revenues raised by this ordinance can only be used
to maintain, restore and enhance public library facilities and services within the County Library
Service Area. None of this ordinance's revenue is to be spent within the City of Richmond. Any
other revenues allocated to the County Library Service Area by state statutes for library services
shall annually be committed for that purpose for all years that this ordinance's tax is levied.
The Board of Supervisors will allocate the revenues raised by this tax as follows:
1. BASE REVENUES AND EXPENDITURES:
All revenues from the parcel tax up to and including the $10.00 per residential
parcel rate will be base revenue and will be applied to restore and maintain the 1992-93 fiscal
year County Library service levels. This should result in 40 hours per week of service for the
branches, 18 hours per week of service for the outlets, and 60 hours per week of service at the
Central Library, recognizing that the ability of the County to maintain the 1992-93 service levels
will depend on the State's not further eroding current funding sources for the County Library.
2. RETURN TO SOURCE INCREMENT REVENUES:
All revenues from the parcel tax over the $10.00 per residential parcel rate,
including any cost-of-living adjustment on the increment, will be the return to source increment
and will be allocated and spent to enhance County Library services in the County on a return to
source basis among the cities and unincorporated areas with County Library branches, outlets or
other County Library service programs. As new County Library branches, outlets or County
Library service programs are created in areas which do not currently have such an operation, the
return to source revenues will be reallocated to any such area.
The return to source increment allocated and spent to enhance County Library
services in each city or unincorporated area with a County Library branch, outlet or County
Library service program will include the following revenue sources:
a. All return to source increment revenues attributable to parcels in the
specific city or unincorporated area in which that County Library branch, outlet or County
Library service program is located.
b. A percentage of revenues from parcels in incorporated cities or
unincorporated areas without a County Library branch, outlet or County Library service program,
as defined by the County Librarian, equal to the percentage represented by the annual library use
by residents of that area at that County Library branch, outlet or County Library service program
divided by the total materials circulation by residents of that area. Annual library use data from
the prior fiscal year will be utilized to determine the percentage of distribution in this section.
Such data will be reviewed and adjusted annually. Such annual circulation data and allocation
schedules will be provided to each city and unincorporated area each year, and
-2-
C. A percentage of the revenues from parcels in the remaining general county
unincorporated area as defined by the County Librarian.
3. RETURN TO SOURCE INCREMENT EXPENDITURES:
The return to source increment will be allocated and spent pursuant to a subsequent
agreement between the Contra Costa Mayors' Conference and the Board of Supervisors. It is the
intent of the Board of Supervisors that this agreement be negotiated and approved by the Contra
Costa Mayors' Conference and the Board of Supervisors prior to November 8, 1994. The return
to source increment is to be used for the following enhanced library services:
a. additional hours and days of operation
b. staffing
C. materials budget
d. other programs as appropriate such as community and schools outreach
programs, volunteer programs,etc.
4. COST OF LIVING ADJUSTMENT:
The base revenue and return to source increment shall be adjusted annually by
increases in the Consumer Price Index.
Article III. Definitions. The following definitions shall apply throughout this
Ordinance:
1. "Fiscal year" means the period of July 1 through the following June 30.
2. "Library Service Area" means all of the area of Contra Costa County except the
incorporated area of the City of Richmond.
3. "Library Services" means all services and facilities provided by the Contra Costa
County library, including, but not limited to: acquiring, constructing, equipping, furnishing,
staffing, operating, and maintaining real property, buildings, equipment, vehicles, and other
facilities for the conduct of public library programs; providing collection development and
maintenance, lending services, information services, and programs; acquiring books, magazines,
newspapers, audio visual, electronic media, and other informational materials; providing access
to all available lending materials through direct loan, interlibrary loan, literacy programs,
electronic access, and other special service programs; providing information, recreation, and
lifelong learning of all persons, and administrative and indirect costs of providing those services.
4. "Parcel" means the land and any improvements thereon, designated by an assessor's
parcel map and parcel number and carried on the secured property tax roll of Contra Costa
County including its incorporated areas. For the purposes of this Ordinance, parcel does not
-3-
include any land or improvements outside the boundaries of the Library Service Area nor any
land or improvements owned by any governmental entity.
5. "Use Code" means the code number assigned by the Assessor of Contra Costa County
in order to classify parcels according to use for ad valorem property tax purposes. Appropriate
Assessor's use code classifications are shown on the chart attached hereto as Attachment A and
incorporated herein.
6. "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, such other government index or computation with which it is replaced shall be used
in order to obtain substantially the same result as would be obtained if the Consumer Price Index
had not been discontinued or revised. .
7. "Constant first year dollars" shall mean an actual dollar amount which, in years
subsequent to the first fiscal year the tax is levied, shall have the same purchasing power as the
base amount in first fiscal year dollars as measured by the Consumer Price Index. The base
amount shall be the amount of tax assessment per parcel as specified in Article IV IA herein.
The adjustment from actual to constant dollars shall be made by use of the Consumer Price
Index, as specified in Article IV 113 herein.
Article IV. Amount and Level of Assessments.
1. The assessment per year on each parcel in the County Library Service Area shall not
exceed the amount applicable to the parcel, as specified below.
A. For First and Second Fiscal Years:
(1) The assessment per year for the first fiscal year(July 1, 1994 through
June 30, 1995) shall be the Amount of Assessment Per Parcel for a Property Use Code Category
as set forth on Attachment A incorporated herein.
(2) If, on or before November 18, 1994, the Board of Supervisors has not
expressly ordered the billing and collection ("corrected" tax bills) of these first fiscal year (1994-
95) parcel assessments on the secured roll for ad valorem property taxes, these charges shall not
be due and collectible for the First Fiscal Year 1994-95. In this event, the Board of Supervisors
shall, but only for the second subsequent fiscal year (1995-96), levy parcel assessments
equivalent to one-half of those allowed during the First Fiscal Year(1994-95) in addition to these
second fiscal year assessments authorized by this Ordinance and its Article IV 113. Whether a
first year assessment is levied during the 1994-95 fiscal year or its equivalent is levied for the
second fiscal year, the base assessment per year per parcel for the purposes of part IB of this
Article shall be the maximum assessment which could have been levied for the First Fiscal Year.
Notwithstanding any other provision of this ordinance, any County general funds advanced to the
-4-
Library Service Area after November 8, 1994 but expended during the first fiscal year shall be
recovered from the second subsequent fiscal year levy and allocated and repaid to the said
general fund, plus interest as determined by the Auditor-Controller.
B. For Subsequent Fiscal Years:
(1) In order to keep the tax assessment on each parcel in constant first year
dollars for each fiscal year subsequent to the first fiscal year, the assessment per year shall be
adjusted as set forth below to reflect any increase in the Consumer Price Index beyond the
amount of assessment on each parcel that was or, in the event none was levied, could have been
levied during the first fiscal year. The County Librarian, prior to each July I st, shall recommend
to the Board of Supervisors the amount of per parcel tax to be set for the next fiscal year. In
each July, the Board of Supervisors of Contra Costa County shall determine the amount of tax
assessment to be levied upon the parcels in the County for the then current fiscal year as set forth
below.
For each Property Use Category on Attachment A and except as
provided by Article IV (subsection A) the maximum assessment per year on each parcel for each
fiscal year subsequent to the first fiscal year shall be an amount determined as follows:
Assessment Assessment (Consumer Price Index
Per Parcel Per Parcel for April of the
For then Current = For First X Immediately Preceding
Fiscal Year Fiscal Year Fiscal Year)
(Consumer Price Index
for First Fiscal Year
of Levy)
Provided, however, that in no event shall the assessment per parcel for any
fiscal year be required to be less than the amount which could have been levied for the first fiscal
year.
(2) The taxes levied on each parcel pursuant to this Article shall be a
charge upon the parcel and shall be due and collectible as set forth in Article V, below. A
complete listing of the amount of taxes on each parcel shall be maintained by the County
Librarian of the County of Contra Costa at Pleasant Hill, and be available for public inspection
during the remainder of the fiscal year for which such taxes are levied.
-5-
C. Rates. The tax rates allowed by this ordinance are maximum rates and may
not be increased above such maximum rates without voter approval. The tax may be reduced
or eliminated for any subsequent fiscal year except as provided by Article IV (subsection A).
Article V. Collection and Administration.
1. Tax Assessments as Liens Against the Property. The amount of tax assessments for
each parcel each year shall constitute a lien on such property, in accordance with Revenue and
Taxation Code Section 2187, and shall have the same effect as an ad valorem real property tax
lien until fully paid.
2. Collection. The tax assessments on each parcel shall be billed on the secured roll tax
bills for ad valorem property taxes and shall be due the County of Contra Costa. Insofar as
feasible and insofar as not inconsistent with this Ordinance, the assessments are to be collected
in the same manner in which the County collects secured roll ad valorem property taxes. Insofar
as feasible and insofar as not inconsistent with this Ordinance, the times and procedure regarding
exemptions, due dates, installment payments, corrections, cancellations, refunds, late payments,
penalties, liens, and collections for secured roll ad valorem property taxes shall be applicable to
the collection of these assessments. Notwithstanding anything to the contrary in the foregoing,
as to this assessment: 1) the secured roll tax bills shall be the only notice required for this
assessment, and 2)the homeowners and veterans exemptions shall not be applicable because such
exemptions are determined by dollar amount of value.
3. Costs of Administration by County. The reasonable costs incurred by the County
officers collecting and administering this assessment shall be deducted from the collected
assessments.
4. Postponement of Payment of Tax Assessments. Payment of this Ordinance's
assessments and charges may be postponed by qualified senior citizens and disabled persons
pursuant to the "Senior Citizens Property Tax Assistance and Postponement Law". (Revenue and
Taxation Code Part 10.5, Sections 20501 ff.). Upon request, appropriate County staff shall assist
and provide information about filing procedures for senior citizen and disabled person property
tax postponement.
Article VI. Sunset Clause.
This ordinance shall be effect for a period of 15 years. No tax shall be established and
levied pursuant to this ordinance for any fiscal year commencing after July 1, 2009.
Article VII. Severability Clause. If any article, section, subsection, sentence, phrase,
or clause of this Ordinance or portion of any parcel assessment levied under it is for any reason
held to be invalid, such decision shall not affect the validity of the remaining portion of this
Ordinance or portion of any parcel assessment levied under it. The voters of the County Library
Service Area hereby declare that they would have adopted the remainder of this Ordinance,
including each article, section, subsection, sentence, phrase, or clause, irrespective of the
invalidity of any other article, section, subsection, sentence, phrase, or clause or other portion of
-6-
any parcel assessment levied.
Article VIII. Effective Date. This Ordinance shall take effect immediately upon its
confirmation and enactment by two-thirds of the voters voting within the County Library Service
Area in an election to be held November 9, 1994 so that assessments may fust be collected
hereunder for the tax year beginning July 1, 1994.
PASSED and ADOPTED at a regular meeting of the Board of Supervisors, County of
Contra Costa, State of California, on August 9, 1994 by the following vote:
AYES: Supervisors Smith, Bishop, Torlakson and Powers
NOES: Supervisor De Saulnier
ABSENT: None
ABSTAIN: None
ATTEST: Phil Batchelor, Clerk of
the Board of Supervisors and
County Administrator
0
By: -- --- —
eputy Board Chair.
[SEAL]
vj w-ord-L ti ch-sp.tax
-7 -
ATTACHMENT A
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY USE
Use Parcel Assessment
Code Description Per Parcel
Residential
10 Residential (vacant, unbuildable) $0
11 Single fam, 1 res. on 1 site &duets $15
12 Single fam, 1 res. on 2+sites $15
13 Single fam, 2+ res on 1 or 1+sites $15
14 Single fam, other than sing. fam. la $15
15 Misc. improvements, 1 site $15
16 Misc. improvements on 2+ sites $15
17 Vacant, 1 site (incl PUD sites) $0
18 Vacant, 2 or more sites $0
19 SFR, det. w/common area $15
Multiple
20 Vacant $0
21 Duplex $30
22 Triplex $45
23 Fourplex $60
24 Combinations(single &double) $30
25 Apartments(5-12 units, inclusive) $75
26 Apartments(13-24 units, inclusive) $75
27 Apartments(25-29 units, inclusive) $150
28 Apartments (60 units or more) $150
29 Attached PUDs $15
Commercial
30 Vacant $0
31 Stores(not supermarkets) $15
32 Small grocery stores(Quick Stop) $15
33 Office buildings $75
34 Medical, dental $75
35 Service stations, car washes $15
36 Garages $15
37 Community fac, swimming pool $15
38 Golf courses $15
39 Bowling alleys $15
40 Boat harbors $15
41 Supermarkets(not in centers) $75
42 Shopping centers $150
43 Financial bldgs. (ins., title, banks) $75
44 Motels, hotels, mobilehome parks $75
45 Theatres 1 $15
46 Drive-in restaurants $15
47 Restaurants(Not drive-in) $15
48 Multiple and commercial $75
49 New car auto agencies $75
50 Vacant land $0
51 Industrial park $150
52 Research and development $75
53 Light industrial $150
54 Heavy industrial $150
8/9/94 4:03 PM Pagel d:\excell\LIBTAX10.XLS
LIBRARY PARCEL TAX SCHEDULE BY PROPERTY USE
55 Mini-warehouse $15
56 Misc. improv, on light or heavy ind. $75
57 Unassigned $0
58 Unassigned $0
59 Unassigned $0
Land
60 Unassigned $0
61 Rural, res. imrovd IA-10A $15
62 Rural w/wo misc. structure 1- 10A $15
63 Urban acreage l OA-40A $15
64 Urban acreage 40A and over $15
65 Orchards, vineyards past 1 OA-40A $15
66 Orchards, vineards 40A and over $15
67 Dry farming, grazing I OA-40A $15
68 Dry farming, grazing 40A and over $15
69 Agricultural preserves $15
Institutional
70 Convalescent hosp. &rest homes $75
71 Churches 1 $0
72 Schools, public and private $0
73 Hospitals w/wo improvements $75
74 Cemeteries, mortuaries $0
75 Fraternal &svc orgs. $15
76 Retirement housing complex $150
77 Cultural uses(libraries) $15
78 Parks &playgrounds $0
79 Gov't owned (fed, state, city) bldg $0
Miscellaneous
80 Mineral rights(prod/non-productiv $0
81 Private roads $0
82 Pipelines and canals $15
83 State board assessed parcels $15
84 Utilities w/wo bldgs 1 $0
85 Public &private parking $0
86 Taxable muni-owned property $0
87 Common areas in PUDs, open spc $0
88 Mobilehome $15
89 Other, split parcels $0
99 Awaiting assignment $0
8/9/94 4:03 PM Page 2 d:\excell\LIBTAXIO.XLS
FAX MEMO RANDUM
CLERK OF THE BOARD OF SUPERVISORS
CONTRA COSTA COUNTY
651 PIne Street, Room 106
.js Martinez, California 94553
Phone (510) 646-2371 : FAX 646-1059
ST'9 COUN'�
DATE:
TO: ��Com' l.l� rn tJp C C /
FROM N 1�
TOTAL PAGES INCLUDING THIS COVER
COMMENTS:
\ 7 r
1
'Q A All',--7-S Lp n Lb
PLEASE ADVISE IF FOR ANY REASON YOU DO NOT RECEIVE THIS
ITEM COMPLETE.
m CD C-)CD CD w >Im0 -u
'a
ZE: o r, --1 Lw�cn
z (:)C) m
M C:0 310 Zo C/)
C3 =3 co
C) Z M
9 M n cu
C) to 1)
M. 0
91) C) ZZ MM -1
C: z
C�
0
=3 CD =i 0 ca z
FD SD M OM to
U) (D >
CD
3 n i 1 0 cc c
CD w C> I I:cn 0 :n -t C: CD :3
PL CL f mop
r-4-
CD 3 mno > 0
CID �j; Z
Hi
=r 'D CD
-n fn- CA
Oo 0
AD(D �l 2: Z 0
>
CD
D (D > m
cr t7l M -n z
CD OC -n 0 -V M
> < -u m ') D _-n (=;o
CD r--U M > >
oC
MM:0 m (A zXG(0 0 m 3:CA
71 M 2:E:
i ;u
Fl K >Z m
F14 r) w mm b) Z 7)
m CC2 OW—<
M C) G)l< m
I C.) M
CO) H (D M M 0 1
C� u U) �4 CA
E5 m C) 0 c 20
z 2) Q)m 0 C.)<m
z m <
> u C: C.)0
I -h - - 0 K :X) 0 0
Du CD (D ft 1 0-1 M I —
Z)- 10 z
cca lai -1 (D 0 z
CO <
I= )i m
=3 rt D (D m m z
�r 31 li�x co z --q
0 .71J C: 0
-u > 0
u t :0
F- �lr- z
N T) cn PJ D '71 m 0
(D rt
:r P. t,) mA 0
Z. ->O , M
> m
m
c
)1 0 FH- > :>
I-t z
l< D 1-0 A 0
Q:l t�r 0
sPW
O
Ln
0
cr tl (t (D
OO x pj H. tf)
m C
50 (D 0
> (PD Ei
x a: C: ol 'U
K Q m 1>ca 3D
0 mm r, 0
co U) ::r (n
z z 0, (D m
coCl) 0-u 0 > m 0 x 0
m c om MC m 0
0 -u z
m 0 MO m c H 77�
X) M6 M ZE mm
0 >
z CD 0
m M 0
z 0
z
CO z
Ma 0 z 0
0 u m
> m u :13 <Cl) zi
0 0
Z c
m
m m
>
M
M
X
DW t7l0 m 1 0
h co 0
X,2
0
t
T >
C) Lo
00
OM
Z
s
m
tH M >
Cm
M
0 >
0 C
Qo �7j (D m bOz
iiM-
mo 030
z Mm L `i-- 0 CU Cf) M M
--
C-c 1-- m m
IF,. 160 0W
Cl)
oa
COUNTY OF CONTRA COSTA
NOTICE OF HEARING
NOTICE IS HEREBY GIVEN that the Board of Supervisors of Contra Costa
County will meet in regular session on the 9th day of August, 1994, at the hour of 11
a.m. of said day in the regular meeting Room 107 of said Board of Supervisors,
County Administration Building, 651 Pine Street, Martinez, Califomia, to decide
whether to submit to the voters of the County Library Service Area the question of
approving a special parcel tax to raise revenues for library services. The nature and
rate of the tax are set forth in the proposed ordinance and related materials on file with
the Cleric of the Board. Inquiries concerning the tax and the ordinance may be
subrr&ed to County Librarian Anne Marie Gold at (510) 646-6423.
Cleric of the Board of Supervisors of the
County of Contra Costa, State of California
BY Ann Cervelli
Dated: August 3 , 1994 Deputy Clerk
vjw-orc�l:notioe.lib
COUNTY OF CONTRA COSTA
NOTICE OF HEARING
NOTICE IS HEREBY GIVEN that the Board of Supervisors of Contra Costa
County will meet in regular session on the 9th day of August, 1994, at the hour of 11
a.m. of said day in the regular meeting Room 107 of said Board of Supervisors,
County Administration Building, 651 Pine Street, Martinez, California, to decide
whether to submit to the voters of the County Library Service Area the question of
approving a special parcel tax to raise revenues for library services. The nature and
rate of the tax are set forth in the proposed ordinance and related materials on file with
the Clerk of the Board. Inquiries concerning the tax and the ordinance may be
submitted to County Librarian Anne Marie Gold at (510) 646-6423.
Cleric of the Board of Supervisors of the
County of Contra Costa, State of California
vjw-ord-1:notice.lib
AUG-08-1994 16:27 FROM CITY OF HERCULES TO 6461059 P.02/03
A
CITY OF HERCULES
III CMC DRIVE. HERCULES, CA 94547
PHONE: 510 - 799 - 8200
August 8, 1994
Tom Powers, Chair
Board of Supervisors
County of Contra Costa
651 Pine Street
Martinez, CA 94553
RE: Endorsement aud Request to Amend Library Parcel Tax Ordinance at the
August 9, 1994 Board Meeting.
Dear Supervisor Powers:
The City of Hercules has been involved with the County's and the Cities' effort to
resolve the financial problems associated with Library services. We, the Hercules
City Council, would like to offer the following endorsement and make the following
request*
1. The Hercules City Council endorses and supports any effort by the
Board of Supervisors to seek voter support of a Ballot Measure creating
new library revenue up to $15 per parcel per year, as established by
the West County Mayors' and Supervisors' Association at its August 4,
1994 meeting.
2. The Hercules City Council .also requests that the proposed County
Ordinance to authorize the parcel tax include the following language:
Article II. Use of Revenue.
Any new revenue raised within the City of Hercules, by this proposed
Ordinance, be redirected to the Hercules Community Library at the
beginning of the fiscal year that the Hercules Community library
become operational.
If the Hercules Community Library is established but not operated
either wholly or partially by Contra Costa County, the annual parcel
tax of up to $15 per year per this Ordinance would be either
discontinued or reimbursed to each Hercules residential property
owner.
This request is of special importance to the Hercules City Council inasmuch as
without it, the strong potential exists that our residents would be placed in the
uncanny and unacceptable circumstance of paying for their own Community Library
and the Pinole Branch. To the extent that an existing parcel tax is in place, we do
not necessarily expect that amount to revert to Hercules or be discontinued in
recognition of the special services that the Pinole Branch offers to the Hercules
Filipino community.
AUG-08-1994 16:26 FROM C I T`i' OF HERCULES TO 6461059 P.01/03
1
DATE: August 8, 1994
TO: Supervisor Tom Powors, Chair-646-1059
Supervisor Jeff Smith-646-1396
Supervisor Tom Torlakson-427-8142
Supervisor Gayle Bishop-820-6627
County Administrator Phil Batchelor-646-4098
Mayor Mary Horton, City of Pinole-724-4921
Superintendent Herb Cole, WCCUSD-236-0190
FR: Mayor Eduardo G. Manuel, City of Hercules-799-2521
PLEASE DELIVER IMMEDIATELY
AUC 00 "94 04-47P11 CCC LIBRARY ADMIN. P.3/11
County Library Anne Marie Cold
Contra County Libradan
1750 Oak Park Boulevard Anne Henley"n
Pleasant Hiff.Cafifom ja 94523-4497 Costa AEsiatant County Ubrarlan
(510) W-6423
FAX(510)W-6461 County
DATE; Aagaq 8, 1994
TO: Supervisor Tom Powers, District I
Supervisor Jeff Smith, District 2
Supervisor Gayle Bishop, District 3
Supervisor Mark DeSaulaier, District 4
Supervisor Tom TorlaksQn, District 5
FROM- Anne Marie Gold, County Librarian
SUBJECT: Additional materials for Item H.1, Proposed Library Parcel Tax
At the Board of Supervisors Finance Committee meeting today, Supervisors Torlakson and
Bishop recoumtended that a1wrnative language be developed for the section on the expenditure
of the return to source incTement. The original language is on pages 5-6 of the draft ordinance.
Attached please find the following alternatives:
1. Option I
Language gives full approval rights to cities for expenditure of return to source increment.
2. Option 2
Language gives full approval xights to cities for expenditure of return to source increment
including process to resolve disagreement over use of funds. The resolution process is
modeled on the one adopted by the County and the,Mayor's Conference on property tax
negotiations.
3. Option 3
Language gives full approval rights to cities for expenditure of return to source increment
with the Board of Supervisors reserving the right to reject a city approved budget for
certain reasons.
At your meeting tomorrow your Board may want to consider one of these options as a
replao,emr,ut for the language in the draft ordinance.
fn addition, please find a detailed chart pxoviding information on the specific return to source
iwmraent for each city at tax rates of$12 to$15.
CC. County Administrator
County Counsel
AUG 00 '94 04:40PM CCC LIBRAPY ADHIN. P-4/11
OPTION I
3. RETURN-TO SOURCE WgggMRLT-
The return to source increment will be allocated and spent for enhanced County
Library services within each specific community having a County Library branch, outlet, or
County Library service program
A&isefy Ga"eil, or desigaiAed ee—EBMff31-3k5F
I gToupi
For Countv Library branches,outlets or County Library service progams located
in unincorporated areas the return to source increment will be allocated and spent after
consultation with the appp?ptiate,Municipal AdvisQ;y Council or designated cowmuqLtyju-0-u-P--
For County Library branches outlets or Comq UbiLuy service programs located
-
in cities the return to source increment will be allocated and spent after approval by the
wm2plate City Council.
The local bodies
may consider the expenditure of the-Tetum to source increment for the following enhanced
Count y Library services.
a. additional hours and days of operation
b. staffing
C. materials budget
d. other progr-�ms as appropriate,such as community and schools outreach programs,
volunteer programs, etc.
Auguft N.1994
r-�Psnljv
AUG- OLD r94 04-48PH CCC LIBRARY ADMIN. P.5%11
61)TION 2
3. RETURN TO SOURCE INCREMENT EXPENDUURES:
The return to source increment will be allocated and spent for enhanced County
Library services within each specific community having a County Library braxich, outlet, or
County Library service prograrn.aftef eemsolta4eft with the
Ad-Asewy CO-wil -- I-SiPmat—ed eewon� geupr
for County Library bmehes, outlets or County Librpy service DrogoMs located in
unincorporated areas the return to source increment will be allocathd and spent after consultation
with the VpLo Mm
.priatk-. Municipal Advisory Council or designated co unity group.
For County Library brancLes, outlets or County Librgy service pmgrams located
in cities the return to source iumment will be allocated and spent after aumoval by the
appropriate City O)unefl. The approval process will be as follows:
a. Between January I and March 31 of each -fiscal year the County Librarian shall
consult with the stakeholders in each specific community having a C2"n 11braq
branch, outlet or County Library service mograrn to receive inog on the use of
the return to source increment. Following such meetings, the C2pM-Likarian
shall submit to such City Council a pEqnosed budget implementing those return
to source increrngnt County Library IMIceXrogams-as recogwyanded,as well as
a recommendation an the advisability and feasibility of such pp�Da=�.
b. Between Auric 1 and June 34 of each fiscal year the City Council shall adopt
CHUG OG '941 04:4-GP11 CCC LIBRARY ADMIN. P.61/11
budget-for the expenditure of the return to source increment and transmit such
brad et to the Com!y Libradan for inclusion in the County Librgy's final adapted
budg
Cw The g2up!y Bowd of Supervisors shall ad mt the County Library budget with the
inclusion of the approved return to source icrement eLdituregunless, in its
dcterpigafiop, such e?;Mditures are not within the Mpropriate use of the return
to source increment, such expwditures are not appropriate to the prevision of
gengral C2MW Library service within that city or commuDiV, or such
expmdi=es caxmotj)e accomplished within the current methods of operation Of
the County Library.
d. In the case that the Co"n Board of Supervisors adopts the County Library
budget with the expenditure of any specific eg approved return to source
imrement expenditures differing-from those which were approved by any specific
City Council it shall communicate with that ci!y_thospeqific reasons, 'whyitdid
SO.
Ile local bodies wW ad-vise 'he G n)ftty on the use of fetm;O ;a–m—enf.
may consider the expenditure of the return to source mcrermat for the following enhanced
CounM_Ubraxy services:
a. additional hours and days of operation
b. staffing
AUG 0"--' '94 04:49PIll CCC LIBRARY ADMIN. P.7/11
c- materials budget
d- otlw programs as appropriate,such as community and schools outreach programs,
volunteer programs, etc,
ANIG
Aupu S.1.994
OWP51A-i
AUG 03 '94 04:49PPI CCC LIBRARY ADMIll. OPTION 3 P-8'�"
3. RETUFW TO SQILRCE INCREMENT EXPENDITURES:
The return to source increment will be allocated and spent for enhanced County
Libraxy services within each specific ck)mmunity having a County Library branch, outlet, or
County Likary service progranx-Abe-f-e-a C-0-1—IB-64
--
'X�Vwefy
For County Library branches, outlets or County Lib M service nmprams located
in unincorporated areas the Mtam to source increment 'will be allocated and spent after
consultation with the-appromiate Municipal Advisory Qqqncil tar designa-Led community group.
For CqRLity Library branchos, outlets or County Library service ymgZgM _located
in cities the return to source, increment will be allocated and went after approval by the
appropriate City Council. The approval process will be as Mows:
a. Between JpAM I and March 31 of each fiscal � the County Librarian shall
consult with the stakeholders in each sipecific city having a County L!4hEgnLhmm&
outlet or County Library servim prom=to receive input on the use of the_retum
to source increment.Fo_Rowinlz such meetings the County Librarian shall submit
to such City Council a proposed budget implementingthose =Wm W source
increment County LibraryService programs as rewmmended, as well..,,,as a
r=mmendation on the 2!Uyisability and of such programs.
b.
-year the City Council shall adapt a
Between Anna1 and June 30 of each fiscal
.
AUC- 08 '91 04:49PI1 CCC LIBRARY ADMIN.
P.9/11
budget for the expendihme of the return to source increment and trarismitsuct
budget to the County Librarian for inclusion in.1he County Library's finA adoTftd
Should the OM_C2uncil not adODt such a budget fbr the use of-the return tosource increment lm� June-D of each fiscal -year a cogunittee consisting of the
County Admin;strator, the County Librarian and two city mmaggs Wointed by
the Mayor's Conference-plus one i2erson -WpgLintrd by-the four-previously
refm.uced T3anel mcmbers willserve as a review panel that wW meet to review
the last proj3psal-for ffic ESpqnditure Of funds and make a mcommendation to both
the city and the g2unty to resolve any differences. That recormendatiou will be
forwarded to the involved f#�and the County by Jifly 15. The city shaH t1wo
have until August 1 to adopt a budget for-the glxpeaditwe of the return fL) source
increment funds and tmsmit such budg—et to the-gqunty !a-_b=an for inclusion
in the County Librarv's final adopted budaet.
Aftr August 1, when the Ccun!y Board of Sumrvisors adopts the County
biidga it shaU do so with the-Approved openditm of each Ot! return to source
increment excmt in thz case of no VSjov-al having been received-it shaU then
adout a badget with the emenditum of the return to source increment for that
spoeffic city based on the fingLngs of the review panel as convened j!L(c) above
�
AUG 00 '94 04:5OPPI CCC LIDPAPY ADMIN. P.
1.0,12
The local bodies w_�4.160 th oil use-waf
1N UC 11 {l]�jC]piVaY�FiG11.11ip.L CL
may cOnsider the expenditure of the return-to source increment for the following enhanced
County Library services:
a, additional hours and days of operation
b. staffing
C. materials budget
d. other prograrm as appropriate,sueb as community and schools outreach programs,
volunteer programs, etc.
AMU
AUpn 8,1994
AUG OG '94 04:50PM CCC LIBRARY ADMIN.
cn
A 12 2 Eafig{ c
R� rF :g Ra
rig
Lu
Lu g
Ct
CL
z
E
caz;
0 Coe
PROOF OF PUBLICATION
(2015.5 C.C.P.)
STATE OF CALIFORNIA
County of Contra Costa
I am a citizen of the United States and a resident of the County aforesaid;
I am over the age of eighteen years,and not a party to or interested in the
above-entitled matter.
I am the Principal Legal Clerk of the Contra Costa Times,a newspaper of
general circulation, printed and published at 2640 Shadelands Drive in
the City of Walnut Creek, County of Contra Costa, 94598.
And which newspaper has been adjudged a newspaper of general
circulation by the Superior Court of the County of Contra Costa,State of
California, under the date of October 22, 1934.Case Number 19764.
The notice, of which the annexed is a printed copy (set in type not
smaller than nonpareil), has been published in each regular and entire
issue of said newspaper and not in any supplement thereof on the
following dates,to-wit:
............................. C/ ..................................................
all in the year of 19..l.7.
I certify(or declare)under penalty of perjury that the foregoing is true and
correct.
Executed at Walnut Creek, California.,
On this. .'.... day of.. '., 1 ......
Signature
Lesher Communications, Inc.
Contra Costa Times
P.O. Box 4147
Walnut Creek,CA 94596
(510)935-2525
Proof of Publication of:
(attached is a copy of the legal advertisement that published)
COUNTY OF CONTRA COSTA
NOTICE OF HEARING FILED
NOTICE IS HEREBY GIVEN that
the Board of Supervisors of Contra
Costa County will meet in regular
sessionthe 9th day August, AUG 199
1994,att the hour of 111 a.m.of la.�+
said day in the regular meeting
Room 107 of said Board of Super-
visors, County Administration
Building,651 Pine Street,Marti- CLERK BOARD OF SUPERVISORS
nez,California,to decide whetherCONTRA COSTA CO,
to submit to the voters of the
County Library Service Area the
question of approving a special
parcel tax to raise revenues for
library services. The nature and
rate of the tax are set forth in the
proposed ordinance and related
materials on file with the Clerk of
the Board. Inquires concerning
the tax and the ordinance may be
submitted to County Librarian
Anne Marie Gold at (510)
646-6423.
Clerk of the Board
of Supervisors of the
County of Contra Costa
State of California
Dated:August 3,1994
Ist Ann Cervelli
Deputy Clerk
Legal CCT 4447
Publish August 4,1994