HomeMy WebLinkAboutMINUTES - 05112010 - C.18RECOMMENDATION(S):
ADOPT Resolution 2010/256, a Resolution of Intention relating to the establishment of a
Mello-Roos Community Facilities District for a Countywide Street Lighting District.
FISCAL IMPACT:
None. Consultant costs required to establish the Community Facilities District will be
covered by County Street Lighting funds. All costs of administering the District would be
covered by the voter approved special tax.
BACKGROUND:
Mello-Roos Community Facilities Districts (“CFD”) are a mechanism to finance public
facilities and services. It is a voter approved special tax that may be used to pay for eligible
services or to pay debt service on tax-exempt bonds issued by the District. The proposed
CFD for a Countywide Street Lighting District (“District”) will be used to pay for services
provided by the Contra Costa County Public Works Department. There will be no bond
issuance associated with the CFD.
The Contra Costa County Public Works Department provides street lighting operations and
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 05/11/2010 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Gayle B. Uilkema, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Susan A. Bonilla, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: James Kennedy, (925)
335-7225
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the
Board of Supervisors on the date shown.
ATTESTED: May 11, 2010
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: Katherine Sinclair, Deputy
cc: Jim Kennedy, Kristen Lackey
C.18
To:Board of Supervisors
From:Catherine Kutsuris, Conservation & Development Director
Date:May 11, 2010
Contra
Costa
County
Subject:Community Facilities District, Countywide Street Lighting
maintenance throughout the County’s unincorporated areas. The cost of providing these
services is currently covered through County Service Area (CSA) L-100. CSA L-100 does
not include provisions for upgrades, inflation or increasing costs of maintenance.
Additionally, CSA L-100 requires developing properties to annex to L-100. This requires a
LAFCO process, which can be time consuming and expensive. Establishment of the CFD is
not subject to LAFCO law, nor is the subsequent annexation of additional parcels to the
CFD subject to LAFCO. The Community Facilities District will provide a flow of revenue
sufficient to provide the services on an ongoing basis, as well as a more streamlined process
for meeting the County’s permit requirements related to street lighting for new parcels and
subdivisions.
Specifically, the CFD funds generated will be eligible to cover expenses for obtaining,
constructing, furnishing, replacing, operating and maintaining street lighting equipment,
apparatus, or facilities, paying the salaries and benefits of personnel and related expenses,
and for establishing reserves for cash flow, repairs, replacement and for the future provision
of services. The services funded by the CFD are in addition to those provided in the territory
before the creation of the CFD. The special tax will include two zones:
• Zone 1, the higher of the two taxes, includes taxable parcels located near or adjacent to
street lights; and
• Zone 2 includes taxable parcels with no street light located nearby or adjacent to the
taxable parcel. These taxable parcels receive a lower tax because they do benefit from street
lights located along the major arterial roadways throughout the unincorporated county.
The boundaries of the Mello-Roos District are shown on Resolution No. 2010/256, Exhibit
A. Two parcels are initially included in the CFD at formation, while the remainder of the
unincorporated County parcels could be annexed to the CFD in the future. The current
proceeding would establish a special tax for the two parcels only at this time, therefore
those property owners will be the sole voters at this time. Subsequent annexations to the
District, will occur in the future by a streamlined proceeding that would not require creation
of a new District. Property owners associated with parcels to be annexed would vote at the
time of annexation.
In addition to the Boundary Map, Resolution No. 2010/256 includes the Description of
Services to be provided by the CFD (Exhibit B) and the Rate and Method of Apportionment
of Special Tax (Exhibit C).
The recommended action responds to petitions received from the two property owners
(Attachment "CFD Street Lighting Petitions"), and conforms to the requirements of the
Mello-Roos Community Facilities Act of 1982, as amended (Chapter 2.5 of Part 1 of
Division 2 of Title 5, commencing at Section 53311 of the California Government Code).
The County's Debt Advisory Committee (the Auditor-Controller, the
Treasurer-Tax-Collector, and the County Finance Director) reviewed the proposed CFD on
January 22, 2010 and found it to be in conformance with the County’s financing policies
with the exception of two issues. The requirement of a deposit by the property owner is
waived in order to expedite the formation of the CFD and in recognition that the CFD is
intended to include properties other than the initial two petitioners. The prohibition of
escalation of the special tax on residential properties, and limitation on the maximum
special tax as a percentage of estimated property value are also waived.
The Transportation, Water and Infrastructure Committee reviewed and recommended that
the CFD proceedings proceed at its January 29, 2010 meeting.
The Resolution of Intention that is recommended for adoption herein establishes the hearing
date for the Board of Supervisors to consider adoption of a Resolution of Formation as June
15, 2010.
BACKGROUND: (CONT'D)
Attachments
A - Resolution of Intention
• Exhibit A – Boundary Map
• Exhibit B – Description of Services
• Exhibit C – Rate and Method of Apportionment
B - CFD Street Lighting Petitions
CONSEQUENCE OF NEGATIVE ACTION:
CHILDREN'S IMPACT STATEMENT:
ATTACHMENTS
Resolution No. 2010/256
CFD Street Lighting Petitions
CFD Street Lighting Reso Boundary Map
CFD Street Lighting Description of Svcs
CFD Street Lighting Rate and Method (Exhibit C)
Exhibit D Notice of Hearing
COMMUNITY FACILITIES DISTRICT NO. 2010-1
(COUNTYWIDE STREET LIGHTING)
MAP OF PROPOSED BOUNDARIES OF THE CFD
A-2
EXHIBIT B
COUNTY OF CONTRA COSTA
COMMUNITY FACILITIES DISTRICT NO. 2010-1
(COUNTYWIDE STREET LIGHTING)
DESCRIPTION OF SERVICES ELIGIBLE TO BE FUNDED BY THE CFD
Services:
The services to be funded, in whole or in part, by the County of Contra Costa
Community Facilities District No. 2010-1 (Countywide Street Lighting) (the “CFD”)
include all direct and incidental costs related to providing street lighting within the
unincorporated area of the County of Contra Costa. The CFD may fund any of the
following related to the services described above: obtaining, constructing, furnishing,
replacing, operating and maintaining equipment, apparatus or facilities, paying the
salaries and benefits of personnel and for payment of other related expenses (including
but not limited to employee benefit expenses and an allocation of general overhead
expenses) and the provision of establishing reserves for cash flow, repairs,
replacements and for the future provision of services. Any services to be funded by the
CFD must be in addition to those provided in the territory of the CFD before the date of
creation of the CFD, and may not supplant services already available within that territory
when the CFD is created. It is expected that the services will be provided by the County,
either with its own employees or by contract with third parties, or any combination
thereof.
Administrative Expenses:
The direct and indirect expenses incurred by the CFD or County in connection with the
establishment and administration of the CFD (including, but not limited to, the levy and
collection of the special taxes) including the fees and expenses of attorneys, any fees of
the County related to the CFD or the collection of special taxes, an allocable share of the
salaries of County staff directly related thereto and a proportionate amount of the
County’s general administrative overhead related thereto, any amounts paid by the
County from its general fund with respect to the CFD or the services authorized to be
financed by the CFD, and expenses incurred by the County in undertaking any action to
collect from or foreclose on properties for which the payment of special taxes is
delinquent, and all other costs and expenses of the County in any way related to the
CFD.
Other:
The incidental expenses that may be financed by the CFD include: (i) all costs
associated with the establishment and administration of the CFD, the determination of
the amount of and collection of taxes, the payment of taxes, and costs otherwise
incurred in order to carry out the authorized purposes of the CFD, (ii) any other
expenses incidental to the provision of the services eligible to be funded by the CFD,
and (iii) any amounts necessary to maintain and replenish a reserve required by the
County for the payment of the costs of the services.
EXHIBIT C
COUNTY OF CONTRA COSTA
COMMUNITY FACILITIES DISTRICT NO. 2010-1
(COUNTYWIDE STREET LIGHTING)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
Special Taxes applicable to each Assessor’s Parcel in the County of Contra Costa
Community Facilities District No. 2010-1 (Countywide Street Lighting) [herein “CFD No.
2010-1” or “CFD”] shall be levied and collected according to the tax liability determined
by the Board of Supervisors of the County of Contra Costa, acting in its capacity as the
legislative body of CFD No. 2010-1, or its designee, through the application of the
appropriate Special Taxes, as described below. All of the property in CFD No. 2010-1,
unless exempted by law or by the provisions of Section E below, shall be taxed for the
purposes, to the extent, and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being
Chapter 2.5 (commencing with Section 53311), Division 2, of Title 5 of the Government
Code of the State of California.
“Administrative Expenses” means the direct and indirect expenses incurred by the CFD
or the County in connection with the establishment and administration of CFD No. 2010-
1 (including, but not limited to, the levy and collection of the Special Taxes) including the
fees and expenses of attorneys, any fees of the County or the CFD related to CFD No.
2010-1 or the collection of Special Taxes, an allocable share of the salaries of County or
CFD staff directly related thereto and a proportionate amount of the County’s and the
CFD’s general administrative overhead related thereto, any amounts paid by the County
or the CFD from their respective general funds with respect to CFD No. 2010-1 or the
services authorized to be financed by CFD No. 2010-1, and expenses incurred by the
County or the CFD in undertaking action to foreclose on properties for which the
payment of Special Taxes is delinquent, any amounts necessary to maintain a reserve
required by CFD No. 2010-1 for the payment of services and all other costs and
expenses of the County or the CFD in any way related to CFD No. 2010-1.
“Administrator” means the person or firm designated by the Board of Supervisors to
administer the Special Taxes according to this RMA.
“Acreage” means the acreage identified on a County Assessor’s parcel map for a
particular Parcel. If the acreage is not indicated on the County Assessor’s parcel map or
if it is determined by the Administrator that the acreage on the County Assessor’s parcel
map is incorrect then the acreage will be determined based upon the County Assessor’s
database or any source of information available to the Administrator which reasonably
depicts the Parcel’s acreage.
“Assessor’s Parcel” means a lot or parcel shown on a County Assessor’s parcel map
with an assigned Assessor’s Parcel number.
“Authorized Services” means the public services that are authorized to be funded by
CFD No. 2010-1, as set forth in the CFD formation documents adopted by the Board of
Supervisors.
“Board of Supervisors” means the Board of Supervisors of the County of Contra Costa,
acting as the legislative body of CFD No. 2010-1.
“Condominium Property” means, in any Fiscal Year, all Parcels which have or are
proposed to have a residential structure constructed on it that consists of residential
units that share common walls, including, condominiums, townhomes, co-ops and
cluster units and where each unit has an assigned Assessor’s Parcel number, all as
determined by the Administrator. Condominium Property includes property converted
from Multi-Family Property into Condominium Property, for each Fiscal Year following
the Fiscal Year in which the conversion occurred. Condominium Property excludes
residential second units established pursuant to Section 82-24 of the Zoning Ordinance
Code.
“County” means the County of Contra Costa.
“Development” means a group of Parcels constituting an area to be developed at
substantially the same time pursuant to a common plan of development and is included
in a single Assessor’s parcel map, tract map, final map or other County recorded map
depicting the development area.
“Fiscal Year” means the period starting on July 1 and ending on the following June 30.
“Maximum Special Tax” means the maximum Special Tax that can be levied on Taxable
Property in any Fiscal Year determined in accordance with Section C below.
“Multi-Family Property” means, in any Fiscal Year, all Parcels which have or are
proposed to have a residential structure constructed on it that (i) is located within a
mobile home park, or (ii) consists of two or more residential units that share common
walls, including duplex, triplex and fourplex units, and apartment units, excluding
Condominium Property, all as determined by the Administrator. Multi-Family Property
excludes residential second units established pursuant to Section 82-24 of the Zoning
Ordinance Code.
“Other Property” means, in any Fiscal Year, all Taxable Property within the boundaries
of CFD No. 2010-1 that is not classified as Single Family Property, Condominium
Property, or Multi-Family Property.
“Parcel” has the same meaning as Assessor’s Parcel.
“Public Property” means any property within the boundaries of CFD No. 2010-1 that, for
the applicable Fiscal Year, is owned or irrevocably offered for dedication to the federal
government, State of California, County, or other local governments or public agencies.
“RMA” means this Rate and Method of Apportionment of Special Tax.
“Single Family Property” means, in any Fiscal Year, all Parcels which have or are
proposed to have a single family residential structure constructed on it that does not
share a common wall with another unit, except for attached residential second units
established pursuant to Section 82-24 of the Zoning Ordinance Code, all as determine
by the Administrator. A Parcel of Single Family Property with an attached residential
second unit established pursuant to Section 82-24 will be taxed as one Parcel of Single
Family Property pursuant to this RMA.
“Special Tax” means a special tax levied in any Fiscal Year to pay the Special Tax
Requirement.
“Special Tax Requirement” means the amount necessary in any Fiscal Year to (i) pay for
Authorized Services, (ii) pay Administrative Expenses for the Fiscal Year, (iii) cure any
delinquencies in the payment of Special Taxes levied in prior Fiscal Years or (based on
delinquencies in the payment of Special Taxes which have already taken place) are
expected to occur in the current Fiscal Year, and (iv) to create or replenish reserve
funds.
“Street” means a public or private roadway, excluding a path or alley, which allows
vehicular access to and from a Parcel.
“Street Frontage” means that portion of a Parcel, measured in linear feet, that borders or
is located adjacent to a Street. However, if a group of Parcels constituting a
Development is annexed into CFD No. 2010-1 and the Parcels included in that
Development consists of Parcel(s) that are exempt from the Special Tax pursuant to law
or Section E below, and those exempt Parcels border or are located adjacent to a Street,
then that portion of the exempt Parcel, measured in linear feet, that borders or is located
adjacent to a Street must be prorated to all the Taxable Property within the Development
based on each Taxable Property’s Street Frontage or if the Taxable Property within the
Development has no Street Frontage then based on each Taxable Property’s Acreage.
“Tax Zone” means one of the mutually exclusive tax zones identified in Attachment 2 of
this RMA. Attachment 2 will be updated to include new Tax Zones or new Parcels added
to CFD No. 2010-1 as a result of future annexations to the CFD.
“Taxable Property” means all Assessors’ Parcels within the boundaries of CFD No.
2010-1 that are not exempt from the Special Tax pursuant to law or Section E below.
B. DATA COLLECTION FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor’s Parcel numbers
for all Parcels of Developed Property within CFD No. 2010-1 and shall determine within
which Tax Zone each Assessor’s Parcel is located. Upon each annexation of property
into CFD No. 2010-1, the Administrator shall update Attachment 2 of this RMA to include
each new Parcel that is annexed into an existing Tax Zone or, if a new Tax Zone is
created, each new Tax Zone and the Assessor’s Parcel(s) included in the Tax Zone. If a
new Tax Zone is created, the Administrator shall update Attachment 1 of this RMA to
include the Maximum Special Taxes for that Tax Zone. The Administrator shall also
determine: (i) whether each Assessor’s Parcel is Agricultural Property, Condominium
Property, Single Family Property, Multi-Family Property, or Other Property, (ii) for
Parcels of Agricultural Property, Condominium Property and Single Family Property, the
number of Units of each Parcel, (iii) for Parcels of Multi-Family Property and Other
Property, the amount of Street Frontage and Acreage of each Parcel. For Agricultural
Property, Condominium Property and Single Family Property, the number of Units shall
be determined by referencing the development plan for the property or other County
development records. Finally, the Administrator shall also determine the Special Tax
Requirement.
In any Fiscal Year, if it is determined that (i) a parcel map for a portion of property in
CFD No. 2010-1 was recorded after January 1 of the prior Fiscal Year (or any other date
after which the Assessor will not incorporate the newly-created Parcels into the then
current tax roll), (ii) because of the date the parcel map was recorded, the Assessor
does not yet recognize the new Parcels created by the parcel map, and (iii) one or more
of the newly-created Parcels meets the definition of Developed Property, the
Administrator shall calculate the Special Tax for the property affected by recordation of
the parcel map by determining the Special Tax that applies separately to each newly-
created Parcel, then applying the sum of the individual Special Taxes to the Parcel that
was subdivided by recordation of the parcel map.
C. MAXIMUM SPECIAL TAXES
The Maximum Special Tax rates for each Tax Zone are shown in Attachment 1 of this
RMA. The Maximum Special Tax for a Parcel of Taxable Property shall be determined
by the following:
1. Single Family Property or Condominium Property
The Maximum Special Tax for a Parcel of Single Family Property or Condominium
Property is the applicable Maximum Special Tax rate for each such Parcel, as shown in
Attachment 1 of this RMA for the Tax Zone and the then current Fiscal Year.
2. Multi-Family Property or Other Property
The Maximum Special Tax for a Parcel of Multi-Family Property or Other Property within
Tax Zone 1 is the Street Frontage of the Parcel multiplied by the applicable Maximum
Special Tax rate for such Parcel, as shown in Attachment 1 of this RMA for the Tax Zone
and the then current Fiscal Year. The Maximum Special Tax for a Parcel of Multi-Family
Property or Other Property within Tax Zone 2 is the Acreage of the Parcel multiplied by
the applicable Maximum Special Tax rate for such Parcel, as shown in Attachment 1 of
this RMA for the Tax Zone and the then current Fiscal Year.
D. METHOD OF LEVY AND MANNER OF COLLECTION OF THE SPECIAL TAXES
The Special Taxes shall be levied and collected according to the methodology outlined
below:
The Special Tax shall be levied proportionately on each Taxable Parcel up to 100% of
the Maximum Special Tax for that Taxable Parcel until the aggregate amount levied for
all Taxable Parcels is equal to the Special Tax Requirement.
The Special Tax for CFD No. 2010-1 shall be collected in the same manner and at the
same time as ordinary ad valorem property taxes; provided, however, that the County
may bill the Special Tax directly, and/or collect the Special Tax at a different time or in a
different manner.
E. LIMITATIONS
Notwithstanding any other provision of this RMA, no Special Tax shall be levied on
Public Property or property owned by a homeowner’s or property owner’s association;
except in accordance with Section 53340.1(a) of the Act, if a public agency owning
Public Property, including property held in trust for any beneficiary, grants a leasehold or
other possessory interest in the Public Property to a non-governmental entity, the
Special Tax shall be levied on the leasehold or possessory interest based upon its
classification as Condominium Property, Multi-Family Property, Single Family Property
or Other Property under this RMA.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The County reserves the right to make minor administrative and technical changes to
this document that does not materially affect the rate and method of apportioning Special
Taxes. In addition, the interpretation and application of any section of this document
shall be left to the County’s discretion. Interpretations may be made by the County by
resolution of the Board of Supervisors for purposes of clarifying any vagueness or
ambiguity in this RMA.
G. APPEAL OF SPECIAL TAX LEVY
Any property owner claiming that the amount or application of the Special Tax is not
correct may file a written notice of appeal with the Administrator not later than one
calendar year after having paid the Special Tax that is disputed. The Administrator shall
promptly review the appeal, and if necessary, meet with the property owner, consider
written and oral evidence regarding the amount of the Special Tax, and decide the
appeal. If the property owner disagrees with the Administrator’s decision relative to the
appeal, the owner may then file a written appeal with the Board of Supervisors whose
subsequent decision shall be binding. If the decision of the Administrator (if the appeal
is not filed with the Board of Supervisors) or the Board of Supervisors (if the appeal is
filed with the Board of Supervisors) requires the Special Tax to be modified or changed
in favor of the property owner, no cash refund shall be made for prior years’ Special Tax
levies, but an adjustment shall be made to the next Special Tax levy. This procedure
shall be exclusive and its exhaustion by any property owner shall be a condition
precedent to any legal action by such owner.
Attachment 1
County of Contra Costa
Community Facilities District No. 2010-1
(Countywide Street Lighting)
Maximum Special Taxes for Tax Zone 11
(Taxable Parcels with Street Lights located Near or Adjacent to the Taxable Parcels)
For Single Family Property, Condominium, Multi-Family Property and Other Property
Type of Property
Maximum Special Taxes
for FY 2010-112
Single Family Property
Condominium Property
Multi-Family Property
Other Property
$64.35 per Parcel
$38.61 per Parcel
$1.29 per linear foot of Street Frontage
$1.78 per linear foot of Street Frontage
Maximum Special Taxes for Tax Zone 21
(Taxable Parcels with No Street Lights located Near or Adjacent to the Taxable Parcels)
For Single Family Property, Condominium, Multi-Family Property and Other Property
Type of Property
Maximum Special Taxes
for FY 2010-112
Single Family Property
Condominium Property
Multi-Family Property
Other Property
$16.09 per Parcel
$9.65 per Parcel
$64.35 per Acre
$89.10 per Acre
1 Tax Zones that are added to CFD No. 2010-1 as a result of future annexations will
have their Maximum Special Taxes determined during the annexation process,
consistent with the requirements of Section 53339.3(d) of the Act. This Attachment 1
shall be updated to reflect any new Tax Zone.
2 Beginning in January 2011, and each January thereafter, the Maximum Special Taxes
shown in this Attachment 1 shall be adjusted by applying the greater of (i) the increase, if
any, in the Local Consumer Price Index (CPI) for the San Francisco-Oakland-San Jose
Area for All Urban Consumers that had occurred since January of the prior year, or (ii)
the increase, if any, in the Engineering News Record’s Common Labor Index that had
occurred since January of the prior year. Each annual adjustment of the Maximum
Special Taxes shall become effective on the following July 1.
Attachment 2
County of Contra Costa
Community Facilities District No. 2010-1
(Countywide Street Lighting)
Identification of Tax Zones
Tax Zone
Assessor’s Parcels Included
in Tax Zone1
1 380-260-001-9
2 169-032-008-8
1 The property identified by the Assessor’s Parcel numbers listed above shall remain part
of the identified Tax Zone regardless of changes in the configuration of the Assessor’s
Parcels or changes to APNs in future Fiscal Years. Parcels annexed into CFD No.
2010-1 shall be assumed to be in Tax Zone No. 1, unless this Attachment 2 is otherwise
updated to reflect annexed Parcels that are added to CFD No. 2010-1 and are to be
included in another Tax Zone.
COMMUNITY FACILITIES DISTRICT NO. 2010-1
(COUNTYWIDE STREET LIGHTING)
NOTICE OF PUBLIC HEARING
Notice is hereby given that on May 11, 2010, the Board of Supervisors of the County of
Contra Costa (the “County”) adopted a Resolution entitled “Resolution Declaring Intention To
Establish A Community Facilities District And To Authorize The Levy Of Special Taxes Pursuant
To The Mello-Roos Community Facilities Act of 1982 – Countywide Street Lighting”. Reference
is hereby made to the Resolution of Intention on file in the office of the Clerk of the Board of
Supervisors of the County for further particulars.
In the Resolution of Intention, the Board of Supervisors declared its intention to form the
County of Contra Costa Community Facilities District No. 2010-1 (Countywide Street Lighting) to
fund certain services related to the provisions of street lighting in the unincorporated area of the
County, as more particularly identified in Exhibit B to the Resolution of Intention. The proposed
boundaries of the district were identified in Exhibit A to the Resolution of Intention, and the
Resolution of Intention identified in Exhibit C to the Resolution a proposed special tax to be
levied on real property to be included in the district to pay for the costs of the services.
In the Resolution of Intention, the Board of Supervisors provided that the levy of the
special tax will be subject to a mailed ballot election among the landowners in the district. The
Board of Supervisors ordered the Deputy Director of Public Works of the County or the Deputy
Director’s designee to prepare a report on the district, and the Board of Supervisors called for a
public hearing on the district to occur on Tuesday, June 15, 2010, at the hour of 9:30 a.m. or as
soon thereafter as the matter may be heard, in the regular meeting place of the Board of
Supervisors, 651 Pine Street, Martinez, California.
At the hearing, the testimony of all interested persons or taxpayers for or against the
establishment of the district, the extent of the district or the furnishing of specified types of
services by the district will be heard. Any person interested may file a protest in writing with the
Clerk of the Board of Supervisors during or prior to the public hearing. If fifty percent or more of
the registered voters, or six registered voters, whichever is more, residing in the territory
proposed to be included in the district, or the owners of one-half or more of the area of land in
the territory proposed to be included in the district and not exempt from the special tax file
written protests against the establishment of the district and the protests are not withdrawn to
reduce the value of the protests to less than a majority, the Board of Supervisors shall take no
further action to establish the district or authorize the special taxes for a period of one year from
the date of the decision of the Board of Supervisors, and if the majority protests of the registered
voters or the landowners are only against the district furnishing of a type or types of services
within the district, or against levying a specified special tax, those types of services, or the
specified special tax, will be eliminated from the proceedings to form the district.
Dated: __________________, 2010
/s/ David Twa
Clerk of the Board of Supervisors
and County Administrator