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HomeMy WebLinkAboutMINUTES - 08061996 - D10 TO: BOARD OF SUPERVISORS FROM: J. MICHAEL WALFORD, PUBLIC WORKS DIRECTOR DATE: AUGUST 6, 1996 SUBJECT: AUTHORIZE A SPECIAL TAX ELECTION AND PUBLIC HEARING TO CONSIDER A BENEFIT ASSESSMENT FOR COUNTY SERVICE AREA M-29, DOUGHERTY VALLEY- SAN RAMON AREA. PROJECT NO. 6X 5067 Specific Request(s)or Recommendations)&Background&Justification I. Recommended Action: 1. Adopt Ordinance No. 96/ authorizing a special election for a special tax to provide funding for extended services for County ervice Area M-29 (Dougherty Valley). 2. Adopt Resolution No. 96/ accepting the tentative report and authorizing a public hearing to consider assessing a benefit assessment for County Service Area M-29 (Dougherty Valley), and fix the public hearing for September 24, 1996 at 10:15 a.m. in Room 107 of the Board of Supervisors Chambers, 651 Pine Street, Martinez, California 94553. 3. Direct the County Clerk (Elections Division) to conduct the election required by Resolution 96/ and distribute the tax benefit assessment ballot. 4. Approve the ballot propositions. II. Financial Impact: The special tax and proposed benefit assessment will be used to fund extended services for CSA M-29 with no fiscal impact to the County General Fund. III. Reasons for Recommendations and Background: On May 21, 1996 the Board adopted Resolution No. 96/238 forming the County Service Area M-29 (Dougherty Valley), San Ramon Area ("CSA M-29"). Resolution No. 96/238 states that it is contemplated that CSA M-29 will be supported by a benefit assessment or by special taxes authorized pursuant to Government Code Sections 25210.6a, 23027 and/or 50075 et seq. It is contemplated that the service area will be supported solely by user fees and benefit assessments or by special taxes authorized pursuant to Government Code Sections 25210.6a, 23027 and/or 50075 et seq. Continued on attachment: X Yes SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATUREM: ACTION OF BOARD ON: Au Q u s t 6 , 19 9 6 APPROVED AS RECOMMENDED OTHER X The above matter is CONTINUED to ,the-:.August 13'; , 1996 ' Board meeting . VOTE OF SUPERVISORS x UNANIMOUS (ABSENT AYES: NOES: ABSENT: ABSTAIN: SE:pe g:\EngSvc\SpDist\BO\M-29 6.t8 Contact: Skip Epperly,(510)313-2253 Orig.Div.: PW(Special Districts) cc: Auditor-Controller Accounting hw*ON*so ft••!ue and cwroct copy of Assessor dk�tl Otllt ORWW On the minutet o1 Uq Community Development s a 00 frl0 dft shown. County Administrator A1101A n a j 1 G t 6-1996 County Counsel d ��f th3 bcnrdr County Clerk-Elections Division D.Curtin,McCuthen,Doyle,Enerson City of San Ramon Deputy �. b : AUTHORIZE A SPECIAL TAX ELECTION AND PUBLIC HEARING TO CONSIDER A BENEFIT ASSESSMENT FOR COUNTY SERVICE AREA M-29 AUGUST 6, 1996 PAGE TWO The purpose of the County service areas is to provide extended public facilities and services in the County service area M-29. This provision of extended services is more fully presented in the Plan for Providing Services for this service area, on file with the Local Agency Formation Commission of Contra Costa County. The services to be provided by County Service Area M-29 (CSA M-29) include the following types of extended services: extended police services and construction operation and maintenance of park, trails, recreation areas, open space, special landscaped areas, library, community center, senior center, corporation yard, flood control and storm drainage facilities, and internal road network (including bicycle paths and park and ride lots); and other extended County facilities and services as prescribed in Government Code Sections 25210.4 et seq. These services in particular are set forth in the plan for Providing Services for this service area, on file with the Local Agency Formation Commission of Contra Costa County. As territory of CSA M-29 is annexed into the City of San Ramon upon request of the County, the City of San Ramon or the affected property owners, LAFCO is to waive the application of Government Code Section 25210.9 so that the property being annexed can stay within the County service area pursuant to Government Code Section 56375(p). The regularly County assessment roll will be used for the collection of such fees and assessments in the affected territory and for collection of any taxes that may be approved. IV. Consequences of Negative Action: The benefit assessment will not be levied and the project may not be able to proceed. r I L9 ORDINANCE NO. 96 -_AUTHORIZING A SPECIAL ELECTION FOR A SPECIAL TAX TO PROVIDE FUNDING FOR EXTENDED SERVICES FOR COUNTY SERVICE AREA M-29 (DOUGHERTY VALLEY), SAN RAMON AREA The Contra Costa County Board of Supervisors, as itself and constituting the Governing Body of Contra Costa County Service Area M-29 (Dougherty Valley), San Ramon Area ORDAINS as follows: ARTICLE I. PURPOSE AND INTENT. The purpose of this Ordinance is to authorize the levy of a special tax on parcels of real property on the secured property tax roll of Contra Costa County that are within the County Service Area M-29(Dougherty Valley), San Ramon Area(CSA M-29). CSA M-29 was formed on May 21, 1996 by Board of Supervisors Resolution No. 96/238. Resolution No. 96/238 states that it is contemplated that CSA M-29 will be supported by special taxes authorized pursuant to Government Code Sections 25210.6a,23027 and/or 50075 et seq. This Ordinance provides for a county service area special tax authorized by Government Code Section 25210.6a, a county special tax authorized by Government Code Section 23027, and that portion concerning police service is a special tax authorized by Government Code Section 50075. The revenues raised by this tax shall be used to provide the following extended services(the "Extended Services"): extended police services and construction,operation and maintenance of parks,trails, recreation areas,open space, special landscape areas, library, community center, senior center, corporation yard, flood control and storm drain facilities,and internal road network (including bicycle paths and park and ride lots), and other extended County facilities and services as prescribed in Government Code Sections 25210.4 et seq. This tax is a special tax within the meaning of Section 4 of Article XIIIA of the California Constitution. Because the burden of this tax falls upon property this tax also is a property tax,but this tax is not determined according to nor in any manner based upon the value of property;this tax is levied on a parcel and use of property basis. Insofar as not inconsistent with this Ordinance or with legislation authorizing special taxes and insofar as applicable to a property tax that is not based on value, such provisions of the California Revenue and Taxation Code and of Article XIII of the California Constitution as relate to ad valorem property taxes are intended to apply to the collection and administration of this tax(Article IV of this Ordinance), as authorized by law. ARTICLE II. DEFINITIONS. The following definitions shall apply throughout this Ordinance: 1. "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. For the purposes of this Ordinance, parcel does not include any land or improvements outside the boundaries of County Service Area M-29 nor any land or improvements owned by any governmental entity(including the Camp Parks facilities owned by the U.S. government). 2. "Fiscal year"means the period of July 1 through the,following June 30. 3. Contra Costa County Service Area M-29 means the territory located within the boundaries of CSA M-29. 4. "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. A copy of the Assessor's use code classifications chart is attached hereto as Exhibit A and incorporated herein. 5. "Consumer Price Index" means the Consumer Price Index for all Urban Consumers (CPI-U) for the San Francisco-Oakland-San Jose Area for April of the fiscal year immediately preceding the levy of the tax 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. 6. "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 per parcel as specified in Article III IA herein. The adjustment from actual to constant dollars shall be made by use of the Consumer Price Index, as specified in Section III IB herein. ARTICLE III. AMOUNT OF LEVEL OF TAXES 1. The tax per year on each parcel in CSA M-29 shall not exceed the amount applicable to the parcel, as specified below. A. For First Fiscal Year: The tax per year for the first fiscal year (July 1, 1997 through June 30, 1998) shall be the Amount of Tax Per Parcel for a Property Use Code Category as set forth on Exhibit B incorporated herein. B. For Subsequent Fiscal Years: In order to keep the tax on each parcel in constant first year dollars for each fiscal year subsequent to the first fiscal year, the tax per year shall be adjusted as set forth below to reflect any increase in the Consumer Price Index beyond the first fiscal year a tax is levied. In each July,the Board of Supervisors of Contra Costa County shall determine the amount of taxes to be levied upon the parcels in CSA M-29 for the then current fiscal year as set forth below. 2 CA962040.016 For each Property Use Category on Exhibit V, the tax per year on each parcel for each fiscal year subsequent to the first fiscal year shall be an amount determined as follows: Tax Per Parcel Tax Per Parcel (Consumer Price Index For Then Current= For First X for April of 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 tax per parcel for any fiscal year be less than the amount established 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 IV, below. A complete listing of the amount of taxes on each parcel shall be maintained by the Public Works Department of the County of Contra Costa at Martinez, and be available for public inspection during the remainder of the fiscal year for which such taxes are levied. ARTICLE IV. COLLECTION AND ADMINISTRATION. 1. Taxes as Liens Against the Property. The amount of taxes 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 taxes on each parcel shall be billed on the secured roll tax bills for ad valorem property taxes and shall be payable to the County of Contra Costa. Insofar as feasible and insofar as not inconsistent with this Ordinance, the taxes 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 this tax. Notwithstandinganything to the contrary in the foregoing, as to this tax: 1) the secured roll tax bills shall be the only notices required for this tax, 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 County special tax shall be deducted from the collected taxes. Otherwise, the proceeds of such tax shall be used only for the benefit of residents in the Dougherty Valley area. 3 CA962040.016 ARTICLE V. SEVERABILITY CLAUSE If any article, section, subsection, sentence, phrase of clause of this Ordinance is for any reason held to be invalid, such decision shall not effect the validity of the remaining portion of this Ordinance. The voters of the 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. ARTICLE VII. EFFECTIVE DATE. This Ordinance shall take effect immediately upon its confirmation by two-thirds of the voters voting within the CSA M-29 area in an election to be held October 15, 1996 so that taxes shall first be collected hereunder for the tax year beginning July 1, 1997. PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, State of California, on , 1996 by the following vote: AYES: NOES: ABSENT: ATTEST: PHIL. BATCHELOR, Clerk of the Board of Supervisors and County Administrator By: Deputy Board Chair 4 CA962040.016 THE BOARD OF SUPERVISORS CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on , 1996,by the following vote: AYES: NOES: ABSENT: RESOLUTION NO. 96- SUBJECT: RESOLUTION ACCEPTING THE TENTATIVE REPORT, AND SETTING A PUBLIC HEARING TO CONSIDER ASSESSING A BENEFIT ASSESSMENT FOR COUNTY SERVICE AREA M-29(DOUGHERTY VALLEY),SAN RAMON AREA. The Board of Supervisors of Contra Costa RESOLVES THAT: 1. On May 21, 1996 the Board adopted Resolution No. 96/238 forming the County Service Area M-29 (Dougherty Valley), San Ramon Area("CSA M-29"). 2. The property within CSA-M29 will receive a special benefit over and above that received by the general public in the form of the following types of extended services(the"Extended Services"): extended police services and construction,operation and maintenance of parks,trails, recreation areas, open space, special landscape areas,library,community center, senior center, corporation yard, flood control and storm drain facilities,and internal road network(including bicycle paths and park and ride lots), and other extended County facilities and services as prescribed in Government Code Sections 25210.4 et seq. These services in particular are set forth in the Plan for Providing Services for this service area, on file with the Local Agency Formation Commission of Contra Costa County(LAFCO). 3. Resolution No. 96/238 states that it is contemplated that CSA M-29 will be supported by benefit assessments. Ordinance No. 96/--provides for a county service area special tax authorized by Government Code Section 25210.6a, a county special tax authorized by Government Code Section 23027, and that portion concerning police service is a special tax authorized by Government Code Section 50075. 4. A copy of the Tentative Report for the CSA M-29 Benefit Assessment(the"Tentative Report"), prepared pursuant to Article 1012-2.6 of the Contra Costa County Code, is attached as Exhibit A. The Tentative Report includes: a description of each parcel of real property receiving the miscellaneous extended service;the total basic benefit assessment for the entire service area;the estimated benefit assessment for each parcel; the calculations supporting the benefit assessment; a legal analysis/explanation of why Camp Parks will not be subject to the proposed benefit assessment; and a detailed engineer's report prepared by a registered, certified professional engineer. 5. Based on its review of the Tentative Report,the Board finds that: A. The Extended Services provided by the proposed benefit assessment will directly benefit the assessed properties by increasing their value and habitability. B. The cost of the proposed benefit assessment is proportional to the benefits that will be bestowed on the properties to be assessed. C. The proposed benefit assessment is not applicable to the parcels in Camp Parks because the legal analysis/explanation in the Tentative report provides clear and convincing evidence that the parcels that comprise Camp Parks will receive no special benefit from the Extended Service. 6. The Board will conduct a public hearing(the"Hearing")on Tuesday September 24, 1996 at 10:15 a.m. in Room 107 of the Board of Supervisors' Chambers, 651 Pine Street, Martinez, California 94553. The Clerk of the Board and the Election Department shall provide notice of the public hearing, the right to protest, and the ballots as provided in the attached order. At the Hearing the Board shall consider any objections or protests to the proposed benefit assessment. The Board will also tabulate the ballots sent to the record owners of each identified parcel in CSA M-29. The agency shall not impose the assessment if there is a majority protest. A majority protest exists if, upon conclusion of the hearing, ballots submitted in opposition to the assessment exceed the ballots submitted in favor of the assessment. In tabulating the ballots, the ballots shall be weighed according to the proportional financial obligation of the affected property. If there is no majority protest,the Board will then adopt a resolution which: confirms the Tentative Report; assesses the benefit assessment in the Tentative Report; finds that the Director of the Contra Costa County Public Works Department,acting as the Designated Director,has concluded that the Tentative Report conforms to the official assessment roll for the year in which the benefit assessment will be collected and,therefore, constitutes the Final Report for the CSA M-29 Benefit Assessment; confirms the Final Report; and levies the benefit assessment for the fiscal year referred to in the Final Report. Orig.Dept.: Public Works Department(Special Districts) cc: Skip Epperly(510)313-2253 County Administrator County Counsel Auditor-Controller County Assessor Community Development Dept. THE BOARD OF SUPERVISORS CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on , 1996,by the following vote: AYES: NOES: ABSENT: SUBJECT: FOR COUNTY SERVICE AREA M-29 (DOUGHERTY VALLEY), SAN RAMON AREA AUTHORIZING A SPECIAL TAX ELECTION AND A PUBLIC HEARING TO CONSIDER ASSESSING A BENEFIT ASSESSMENT. On May 21, 1996 the Board adopted Resolution No. 96/238 forming the County Service Area M-29 (Dougherty Valley), San Ramon Area("CSA M-29"). Resolution No. 96/238 states that it is contemplated that CSA M-29 will be supported by a benefit assessment or by special taxes authorized pursuant to Government Code Sections 25210.6a, 23027 and/or 50075 et seq. NOW THEREFORE,this Board, as itself and constituting the Board of Directors of Contra Costa County Service Area M-29 (Dougherty Valley), San Ramon Area hereby determines, orders, and directs: 1. Special Election For Special Tax: The County Clerk(Elections Clerk) and other County staff shall take the following steps to conduct the Special Election as authorized by Ordinance No. 96/ adopted this date: A. As provided for Section 9160 of the Elections Code, County Counsel shall prepare a short(500 word maximum) impartial analysis of(1) the effect of the measure on existing law and (2)the operation of the measure. B. The Elections Clerk shall provide published notice of the election in a newspaper of local circulation. C. The Elections Clerk shall mail voters eligible to vote in the special election notice of their right to file a written argument for or against the ballot proposition, as provided in Section 9162 of the Elections Code. D. Not less than 10 days before the official election materials are submitted for printing,the Elections Clerk shall make a copy of the materials available for public examination pursuant to Section 9196 of the Elections Code. E. The Elections Clerk shall conduct the election by mail as provided in Sections 4100 et seq. of the Elections Code. F. The ballots for the Special Election shall be returned to the Elections Clerk on October 15, 1996 (the "Special Election Day"). Pursuant to Government Code Section 50077, the special tax must be approved by two-thirds of the votes cast by voters. 2. Public Hearing To Consider Assessing A Benefit Assessment: The County Clerk(Elections Clerk) and the Clerk of the Board of Supervisors shall take the following steps in preparation for and during the Public Hearing To Consider Assessing A Benefit Assessment as authorized by Ordinance No. 96/ adopted this date: A. The Clerk of the Board shall immediately provide the Elections Clerk with a copy of Resolution No. 96/ and this order. B. As provided in Section 1012-2.608 of the Contra Costa County Code, the Clerk of the Board shall publish in a local newspaper notice of the public hearing (the "Hearing")to be conducted on Tuesday September 24, 1996 at 10:15 a.m. in Room 107 of the Board of Supervisors' Chambers, 651 Pine Street, Martinez, California 94553. C. Not later than Friday August 9, 1996,the Elections Clerk shall mail written notice to the record owners of each parcel upon which the benefit assessment will be imposed. The notice shall include: (1)the total amount of the proposed benefit assessment, (2)the amount of the proposed benefit assessment chargeable to the owner's particular parcel, (3)the duration of payments for the proposed benefit assessment, (4)the reason for the proposed benefit assessment, (5)the basis upon which the proposed benefit assessment was calculated, (6)the date, time and location of the public hearing on the proposed benefit assessment, (7) a summary of the procedures applicable to the completion, return and tabulation of the ballots for the proposed benefit assessment with a statement regarding the effect of a majority protest, (8) a ballot with the address to which the completed ballot should be sent and spaces where each owner may indicate (a) his or her name, (b)reasonable identification of the parcel, and(c) support or opposition to the proposed benefit assessment. D. Pursuant to Sections 1012-2.610 and 10-12-2.612, the Board will conduct the Hearing on Tuesday September 24, 1996 at 10:15 a.m. in Room 107 of the Board of Supervisors' Chambers, 651 Pine Street, Martinez, California 94553. The Election Clerk shall deliver all the ballots received from voters to the Board prior to the start of the Hearing if Board confirms the Tentative Report and assesses the benefit assessment in the Tentative Report; then the Director of the Contra Costa County Public Works Department, acting as the Designated Director, shall immediately determine whether the Tentative Report conforms to the official assessment roll for the year in which the benefit assessment will be collected. Upon the determination of conformity, the Tentative Report will, constitute the Final Report for the CSA M-29 Benefit Assessment. Orig.Dept.: County Counsel cc: County Administrator Public Works Elections Auditor-Controller Community Development Dept. Wo 1996 BALLOT PROPOSITION-BOARD OF SUPERVISORS ADOPTION OF A RESOLUTION TO AUTHORIZE A BENEFIT ASSESSMENT TO FUND EXTENDED SERVICES FOR COUNTY SERVICE AREA M-29 (DOUGHERTY VALLEY, SAN RAMON AREA Shall Resolution No. 96/ of the Contra Costa County Board of Supervisors be enacted to authorize a benefit assessment of$ to be levied each year on property within County Service Area M-29. The benefit assessment will fund the following types of extended services: extended police services and construction; operation and maintenance of parks, trails, recreation areas, open space, special landscape areas, library, community center, senior center, corporation yard, flood control and storm drainage facilities,and internal road network(including bicycle paths and park and ride lots); and other extended County facilities and services as prescribed in Government Code Sections 25210.4 et seq. CA962060.048/72272-024 07/30/96 12:31 PM PUBLIC WORKS DEPARTMENT CONTRA COSTA COUNTY DATE: July 30, 1996 TO: Anne Cervelli, Deputy Clerk of the Board FROM: Michael J. Walford, Public Works Director SUBJECT: CSA M-29 Benefit Assessment Hearing Notice Below, I have provided a suggested Public Notification statement of the hearing date of September 24, 1996 for the CSA M-29 Benefit Assessment. The notice should read as follows: "Notice is hereby given that the Board of Supervisors of Contra Costa County will conduct a hearing in the Board Chambers Room 107 at 651 Pine Street, Martinez, California, on September 24, 1996 at 10:15 a.m. to: (1) consider objections or protests from any interested person either written or orally to the Tentative Report, including the Engineer's Report, for the proposed Benefit Assessment for County Service Area M-29 (Dougherty Valley), San Ramon and the levy of the proposed Benefit Assessment, and (2)tabulate the ballots sent to record owners of parcels in the District. A copy of the Tentative Report, including the Engineer's Report is on file with the Clerk of the Board of Supervisors, 651 Pine Street, Room 106, Martinez, California and the Public Works Department, 255 Glacier Drive, Martinez, California." Please contact me if I can provide any additional information. 1 CA962120.020 1996 BALLOT PROPOSITION - SPECIAL TAX TO FUND EXTENDED SERVICES FOR COUNTY SERVICE AREA M-29 (DOUGHERTY VALLEY), SAN RAMON AREA Shall Ordinance No. 96--of the Board of Supervisors of Contra Cost County be approved to authorize a special tax on property located within the County Service Area.M-29 (Dougherty Valley), San Ramon Area(CSA M-29). The revenues raised by this tax shall be used to provide the following extended services : extended police services and construction; operation and maintenance of parks,trails, recreation areas, open space, special landscape areas, library, community center, senior center,corporation yard,flood control and storm drainage facilities,and internal road network (including bicycle paths and park and ride lots); and other extended County facilities and services as prescribed in Government Code Sections 25210.4 et seq. CA962040037 08/05/96 MON 16:44 FAX 510 313 2333 CCC PUBLIC FORKS 002 - Aug. 1, 1996 2:59PM 1ECCUTCHEN W/C No, 6904 P. 2/2 MCCurCHEI.y,1)(ALL BROWN a ENERBEN,LLP August 1, 1996 Direct: 510975-5316 alindgmn(@mdbe.eom VIA FACSIMILE Skip Epperly. Special District Coordinator Contra Costa County Department of Public Works 255 Glacier Dr. Martinez, CA 94553 Continuance for Board of Supervisors Consideration of CSA M-29 Benefit Assessment and Special Tag Our File No.72292024 Dear Skip. This is to confirm our telephone conversation in which you agreed to ask the Board of Supervisors to continue the CSA M-29 special election and benefit assessment matters currently on the agenda for the August 6th Board of Supervisors meeting until the August 13th. meeting, As we discussed,I will talk with Vic Westman about the impact that this continuation may have on other dates in the special election and benefit assessment calendars which we prepared. T expect that,as a result of the continuation,we will laced to change some of the dates in the benefit assessment resolution, order and notice. 1 will call you on Friday to follow-up on this matter. Thank you for your continuing assistance. Very truly yours, Adam U. Lindgren cc: Victor J. Wastman Barbara J. Lee J. Christian Tru bridge Thomas J, Koch Susan EM. Collins Daniel J. Curtin, Jr. A 'r T O R N E Y S a T L A W 1331 N. California Blvd., P.D. Box v son Francisco Palo Alto Walnut Creek, Ceiifarnis 94586.1270 Los Angeles Washington, D.C. lel. (510) 937.8000 Fax (5101975-5300 Sen Jose Tsipel http://www.mceutebon,com Walnut Crook