CITY ATTORNEY'S IMPARTIAL ANALYSIS OF MEASURE B

This ballot measure would enact for six years a special parcel tax. This measure restricts the use of the special parcel tax revenues exclusively for police, fire, and emergency medical services. The special parcel tax would be imposed on each parcel within the City’s jurisdictional boundaries. This measure would impose an initial tax rate in the first year of $120 for each improved parcel and $60 for each unimproved parcel. The tax rate would be reduced in each subsequent year by 1/6th or by $20 for each improved parcel and by $10 for each unimproved parcel, until the sixth year after which the tax expires.

Revenue from the tax would be placed in a two separate restricted funds and could be used only for the purposes stated in the measure. Funds deposited into the Police Special Tax Fund, and earnings thereon, can be used only for police equipment, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch), maintenance expenses, personnel costs and associated overhead costs. Funds deposited in the Fire/EMS Special Tax Fund, and earnings thereon, shall be used only for fire, emergency medical services, code enforcement, equipment, apparatus, vehicles, supplies, training, facilities, administrative expenses, operating expenses (including dispatch); maintenance expenses, fire prevention program expenses, personnel costs and associated overhead costs.

The measure would require that for so long as proceeds of the tax remain unexpended, the City’s Finance Director to file an annual report with the City Council stating the amount of taxes collected, the amount expended, and the purpose of the expenditures. The measure would also require the City Manager to file with the City Council on a quarterly basis a report on tax base growth and economic growth within the City.

The special parcel tax would expire automatically in 6 years unless it is extended by a vote of the people.

The City Council of California City placed this measure on the ballot. A two-thirds vote in support is required to pass the measure.

The above statement is an impartial analysis of the Ordinance or Measure B. If you desire a copy of the ordinance or measure, please call the elections official’s office at (760) 373-7140 and a copy will be mailed at no cost to you.

s/VICTOR M. PONTO
City Attorney