McCLOUD COMMUNITY SERVICES DISTRICT P.O. Box 640

McCLOUD COMMUNITY SERVICES DISTRICT
P.O. Box 640 McCloud, California 96057
Tel: (530) 964-2017 Fax: (530) 964-3175
RESOLUTION 04, 2006
A RESOLUTION AUTHORIZING AN ELECTION
TO ESTABLISH A NEW SPECIAL TAX STRUCTURE AND RATE
TO FUND FIRE PROTECTION, EMERGENCY RESPONSE
AND AMBULANCE SERVICES
WHEREAS, the McCloud Community Services District is authorized by California
Government Code 61600 et seq. and its enabling legislation to provide fire protection and
emergency response services; and
WHEREAS, in a special election dated June 3, 1997, the voters in McCloud approved a
special parcel tax in the amount of $64.32 per year to fund fire and ambulance services; and
WHEREAS, since implementation ofthe fire and ambulance special tax in 1997, the
expenses of operating the fire department, emergency response and ambulance services have
exceeded revenues generated by the special tax in a cumulative amount of$11,015.68; and
WHEREAS, the District Board of Directors finds that the District cannot continue to
fund, from District reserves, the expenses over revenues for the Fire and Ambulance Department,
that an increase in special tax funding is required to maintain the current level of fire
suppression, emergency response and ambulance services to District residents, that the residents
of McCloud cannot afford to be without the current level of fire suppression, emergency response
and ambulance services provided, and that a disruption in the level of service could cost even
more to District residents through increased insurance premiums; and
WHEREAS, under direction from the District Board of Directors, the Long Range
Planning Advisory Committee evaluated various funding mechanisms and tax structures and
recommended as follows: (1) that the Board of Directors seek voter approval for an increase to
the existing special tax, for fire, emergency response and ambulance services; and
WHEREAS, the Board of Directors of the McCloud Community Services District, on
July 12, 2004, accepted and approved the special tax recommendations of the Long Range
Planning Advisory Committee and hereby finds that an increase in special tax funding is required
to maintain the current level of fire suppression, emergency response and ambulance services
provided; and
WHEREAS, The McCloud Community Services District Board of Directors proposes to
impose a new special tax to replace the existing special tax approved by voters on June 3, 1997
at the rate of $131.00 per Housing Equivalent (HE) per year; and
WHEREAS, California Government Code Sections 53720 through 53730 and 53739
authorize the imposition of a special tax by a local agency after voter approval pursuant to
Article XIIIC and XIIID of the California Constitution; and
WHEREAS, it is proposed that the new special tax be levied to replace the special tax
approved by voters on June 3, 1997 at varying rates depending upon the classification of each
Resolution 04, 2006 - Page 1 of 4
parcel of real property subject to the special tax into Categories 1 through 6 described below, the
criteria for such categories appearing in Attachment A to this resolution which is incorporated
herein by this reference, which criteria include fire hazard code, construction class, fire factor,
water availability factor and fire hazard units. The application of these criteria results in the
assignment ofHousehold Equivalents (HE) for each parcel of real property subject to the special
tax. The total tax is calculated by multiplying the HE rate for each property as set forth on
Attachment A by the basic special tax rate for Category 1 of $131.00; and
WHEREAS, if the new special tax for fire protection, emergency response and
ambulance services is not approved by 2/3 of the voters casting a ballot at the November 7, 2006
election, the original fire/ambulance special tax enacted by the voters on June 3, 1997 shall
remain in full force and effect.
NOW, THEREFORE, BE IT RESOLVED by the Board ofDirectors ofthe McCloud
Community Services District that the following measure be placed on the ballot for vote in the
general election to be held on November 7, 2006 for a special tax to be collected in the same
manner and at the same time as ad valorem property taxes are collected by the County of
Siskiyou Auditor-Controller-Tax Collector:
SHALL THE MCCLOUD COMMUNITY SERVICES DISTRICT LEVY A NEW SPECIAL
PARCEL TAX TO REPLACE THE EXISTING SPECIAL TAX ENACTED BY THE VOTERS
ON JUNE 3, 1997 COMMENCING IN FISCAL YEAR 2007-2008 TO PROVIDE FIRE
PROTECTION, EMERGENCY RESPONSE AND AMBULANCE SERVICES AT THE
RATES AND FOR THE LAND USE CATEGORIES SPECIFIED IN RESOLUTION 04, 2006?
Category
Category 0 Category 1 Category 2 Category 3 Category 4 Category 5 Category 6-
.5 HE
1 HE
2 HE
3 HE
4 HE
5 HE
6 HE
Per Year
$65.50
$131.00
$262.00
$393.00
$524.00
$655.00
$786.00
McCLOUD COMMUNITY SERVICES DISTRICT
The foregoing resolution was introduced at a regular meeting ofthe Board ofDirectors of the
McCloud Community Services District held on June 12, 2006 and adopted by the following
vote:
Ayes: Dalton, Dragseth, French and Terry
Noes: None
Absent: Young
ATTEST:
LAl..-t WA-W
~
Beth Steele/Secretary of the Board
Resolution 04, 2006 - Page 2 of 4
Attachment A
Fire Tax Application Sheet
Hazard
Code
Fire
Factor
Water
HE
Factor
Fire
Hazard
Units
HE
0
0 .000
0.00
0.5
0.5
1.5
1.5
1.5
1
1
1
0.8
0.8
0.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1
1
0.5
1
1.5
1.5
1
1
1.5
0.8
0.8
1.750
1.750
1.750
1.000
1.000
1.167
0.933
1.400
0.500
1.500
1.500
1.500
1.500
1.500
1.500
1.500
1.500
1.000
1.000
0.875
1.750
1.750
1.750
1.000
1.000
2.100
1.120
1.120
0.50
0.50
0.50
1.00
1.00
1.00
1.50
1.00
3.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.70
2.00
2.00
1.00
1.00
1.00
2.00
2.00
1.00
0
2.00
1
1
1
1
1
1
1
1
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
1
2
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2.625
2.625
1.750
1.750
1.750
2.100
1.500
1.500
1.400
1.500
2.100
1.500
2.100
1.00
1.00
1.50
1.50
1.50
1.50
2.10
2.75
3.00
2.80
2.00
2.80
2.00
3
3
3
3
3
3
3
4
4
4
4
4
4
2
2
2
2
2
2
2
2
2
2
2
2
2
Construction
Class
Category 0 (0.5 HE)
0
Vacant Lots
Category 1 (1 HE)
First Baptist Church
Calvary Christian Church
Presbyterian Church
Residence - All Services
McCloud Railway Co. Rail Station
Frontier Communications
Chevron Gas Station
Rusting's Auto
Clearwater Car Wash
Chamber of Commerce
Custom Quilts-Simons
Chiarucci Building
Heritage Junction Museum
Yesterday's Rose-Butler Building
McCloud Video Station
Heart of the Earth
PremierWest Bank
Residence with Granny
Duplex-All Services
Truck Shop-TerraMai-Carpenter
Ferraris Storage-Squaw Valley Road
Post Office
Piazza-Elliott Building
Hogin House B&B
Joanie's B&B
Franklin Storage-Campus Way
Barn Road Mini-Storage
McCloud Market
6
6
6
7
7
6
6
4
7
7
7
7
7
7
7
7
7
7
7
4
4
6
6
7
7
5
5
5
Category 2 (2 HE)
McCloud General Store
Vassallo Barn-Pan Exotic
St. Joseph's Church with Rectory
Mt. Zion Church with Manse
Reginato's Mini-Mart
American Legion
Franklin Apartments-E. Minnesota
Timber Inn Motel
McCloud Railway Co. Shop
California Apartments
McCloud Restaurant
Siskiyou Apartments
S_quaw Valley Riding Club
4
4
6
6
6
5
7
7
4
7
5
7
5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5
0.8
1.5
1.5
1.5
1.5
Resolution 04, 2006 - Page 3 of 4
Attachment A
Fire Tax Application Sheet
Hazard
Code
Construction
Class
Fire
Factor
water
HE
Factor
Fire
Hazard
Units
HE
1.500
1.500
2.100
2.625
2.333
1.500
1.500
3.00
3.00
2.20
2.20
2.50
4.00
4.20
5
5
5
6
6
6
6
3
3
3
3
3
3
3
2.100
2.625
2.100
2.100
1.500
3.25
3.00
4.00
4.50
6.40
7
8
8
9
10
4
4
4
4
4
2.100
2.100
2.625
1.500
1.000
1.000
6.00
6.00
7.00
14.00
25.80
28.50
13
13
18
21
26
29
5
5
5
5
5
5
2.625
1.000
1.500
12.00
42.00
42.00
32
42
63
0
6
6
Category 3 (3HE)
Calif. Dept. of Forestry (CDF)
High School
Golf Clubhouse
Dance Hall-Pine Street
DeBon Building-Frosty, Gym, Medical
Elementary School
Wetzel Apartments
7
7
5
4
4.5
7
7
1.5
1.5
1.5
1.5
1.5
1.5
1.5
Category 4 (4HE)
McCloud Guest House
Goeden Barn
McCloud River Inn
McCloud River Lodge
McCloud Hotel (17 Rooms)
5
4
5
5
7
1.5
1.5
1.5
1.5
1.5
Category 5 (5 HE)
Stoney Brook Inn
Century House B&B
Mother McCloud Mercantile
McCloud Motel Apartments-Minnesota
Dance Country R.V. Park
Squaw Valley Mobile Home Park
5
5
4
7
7
7
1.5
1.5
1.5
1.5
1
1
Category 6 (6 HE)
USFS-Forest Service
Victorian Village Mobile Home PK
McCloud River Apartments-Water Street
4
1.5
7
1
7
1.5
Resolution 04, 2006 - Page 4 of 4
McCLOUD COMMUNITY SERVICES DISTRICT
P.O. Box 640 McCloud, California 96057
Tel: (530) 964-2017 Fax: (530) 964-3175
RESOLUTION 03, 2006
A RESOLUTION AUTHORIZING AN ELECTION TO ESTABLISH A
MODIFIED SPECIAL TAX STRUCTURE AND RATE TO FINANCE
PARK AND RECREATION SERVICES
WHEREAS, the McCloud Community Services District is authorized by California
Government Code 61600 et seq. and its enabling legislation to provide park and recreation
services; and
WHEREAS, in a special election dated June 3, 1997, the voters in McCloud approved a
special parcel tax in the amount of$55.92 per year to fund park and recreation services; and
WHEREAS, since implementation of the park and recreation special tax in 1997, the
expenses of operating the park and recreation services have exceeded revenues generated by the
special tax by an average of $5915.93 per year over the past nine years; and
WHEREAS, the District Board of Directors realizes that the District cannot continue to
fund, from District reserves, the expenses over revenue from the Parks and Recreation
Department; and
WHEREAS, the approved Long Range Planning Committee report recommended
replacing the existing special tax for park and recreation services with a new special tax for park
and recreation services which would increase the rate of the tax. The committee also
recommended modifying the application of the new park and recreation special tax to more
closely reflect the actual benefit each property receives for such services; and
WHEREAS, California Government Code Sections 53720 through 53730 and 53739
authorize the imposition of a special tax by a local agency after voter approval pursuant to
Article XIIIC and XIIID of the California Constitution; and
WHEREAS, if the new special tax for park and recreation services is not approved by 2/3
of the voters casting ballots at the November 7, 2006 election, the original park and recreation
special tax enacted by the voters on June 3, 1997 shall remain in full force and effect.
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors ofthe McCloud
Community Services District Board of Directors that the following measure be placed on the
ballot for vote in the general election to be held on November 7, 2006 for a special parcel tax to
be collected in the same manner and at the same time as ad valorem property taxes are collected
by the County of Siskiyou Auditor-Controller-Tax Collector:
SHALL THE MCCLOUD COMMUNITY SERVICES DISTRICT LEVY A SPECIAL
PARCEL TAX COMMENCING IN FISCAL YEAR 2007-2008 TO PROVIDE PARK AND
RECREATION SERVICES, TO REPLACE THE EXISTING SPECIAL TAX FOR SUCH
SERVICES APPROVED BY THE VOTERS OF THE DISTRICT ON JUNE 3, 1997 AT THE
Resolution 03, 2006 - Page 1 of 4
RATES AND FOR THE LAND USE CATEGORIES SPECIFIED IN RESOLUTION 03, 2006?
Category
Year
Category 0- Undeveloped Parcels
Category 1 - Single Family Residential
Category 2 -Duplex or Granny (Residential)
Category 3 -Multi-family Residential
Category 4- Commercial and Industrial (No Living Units
or Rental Rooms)
Category 5- Commercial With Living Unit(s) and/or
Rental Rooms and/or RV Spaces
$67.00
$67.00
$134.00
$67.00 per Dwelling Unit
$67.00
$67.00 + $67.00 for Each Living
Unit+ $16.75 for Each Rental
Room or RV Space
McCLOUD COMMUNITY SERVICES DISTRICT
The foregoing resolution was introduced at a regular meeting of the Board of Directors of
the McCloud Community Services District held on June 12, 2006 and adopted by the
following vote:
Ayes: Dalton, Dragseth, French and Terry
Noes: None
Absent: Young
ATTEST:
L/iLCk./£t:ult -==/
Beth Steele/Secretary of the Board
Resolution 03, 2006- Page 2 of 4
Attachment A
Park Tax Application Sheet
Total HE's
Property
1
ed Parcels
SINGLE FAMILY RESIDENTIAL
Residence - All Services
Vassallo Barn-Pan Exotic
Residence with Grann Unit
Goeden Barn
2 Living Units
2
2
2
MULTIFAMILY RESIDENTIAL (Category 3)
McCloud Motel Apts-Minnesota
14 Living Units
28 Livinq Units Plus 2 RV Spaces
S_quaw Valley Mobile Home Park
42 Livinq Units
Victorian Village Mobile Home PK
42 Living Units
McCloud River Apt-Water Street
3 Living Units
Franklin Apts-E. Minnesota
4 Living Units
California Apartments
Siskiyou Apartments
4 Living Units
Wetzel Apartments
6 Living Units
14
28.5
42
42
3
4
4
6
COMMERCIAL AND INDUSTRIAL (Category 4)
Federal Property-Not Taxed
USFS-Forest Service
Bar, Kitchen, Reception Hall
American Legion
Church Only
First Baptist Church
Unoccupied
Chamber of Commerce
Calvary Christian Church
Church Only
Chevron Gas Station
Gas, Mini-Market
Unoccupied
Frontier Communications
Clean Water Car Wash
Car Wash
Businesses-No Living Units
Custom Quilts-Simons New Owner
Chiarucci Building-Main Street
Offices Insurance, Real Estate
Elementary School
School
Ferraris Storage-Squaw Valley Road
Storage-No Living Units
Golf Clubhouse
Bar and Restaurant
Heart of the Earth
Gift Store
Museum
Heritage Junction Museum
High School
School
Building Supply, Gift Store
McCloud General Store
McCloud Market
Market
McCloud Railway Co. Rail Station
Dinner Train, Gift Store
McCloud Railway Co. Shop
Train Repair Shop, Offices
Retail Store
McCloud Video Station
0
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
Resolution 03, 2006 - Page 3 of 4
COMMERCIAL AND INDUSTRIAL (Category 4)
Franklin Storage-Campus Way
Vacant Commercial Building
Post Office
Presbyterian Church
Church Only
PremierWest Bank
Bank, Train Office
Yesterday's Rose
Vacant Commercial
Piazza
Beauty Shop, Offices
McCloud Restaurant
Restaurant and Commercial Space
Reginato's Mini-Mart
Deli
Rusting's Auto
Auto Repair
Squaw Valley Riding Club
Bar, Reception Area
Barn Road Mini-Storage
Storage Units
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
Truck Shop - Kit Carpenter
Vehicle Repair Shop, Recycled Wood
0.5
COMMERCIAL WITH LIVING UNIT_(Categon'_ 51
Hogin House B&B
B&B, One Living Unit
Joanie's B&B
B&B, One Living Unit
Timber Inn
Apartment, 7 Rental Rooms
St. Joseph's Church-Rectory
Church, 1 Living Unit, Reception Area
Dance Hall-Pine Street
Dance Hall, 1 Living Unit
DeBon Building-Frosty, Gym,
Medical
Commercial, 1 Living Unit
2
2
2.8
1.5
1.5
1.5
Mother McCloud Mercantile
Mt Zion Church-Manse
1 Living Unit, 10 Hotel Rooms, Multiple
Businesses
Church, 1 Living Unit
4
1.5
McCloud River Inn
1 Living Unit, 4 Rental Rooms,
Businesses
1.7
McCloud River Lodge
McCloud Guest House
1 Living Unit, 4 Rental Rooms, Bar,
Restaurant
1 Living Unit, 4 Rental Rooms
2.5
2
McCloud Hotel (17 Rooms)
Full-time Living for 2, Temporary Living
Quarters for 5 Additional
2 Living Units, 17 Rental Rooms,
Restaurant
Century House B&B
Stoney Brook Inn
Dance Country R.V. Park
1 Living Unit, 17 Rental Rooms
3 Living Units, 13 Rental Rooms
106 RV Spaces
Calif. Dept. of Forestry (CDF)
Resolution 03, 2006 -Page 4 of 4
3.3
6.3
3.8
6.3
26.5