THE BOARD OF DIRECTORS OF THE ALBION-LITTLE RIVER FIRE PROTECTION DISTRICT PROPOSES TO CHANGE THE UNIFORM SCHEDULES AND RATES FOR A SPECIAL FIRE AND RESCUE TAX

Whereas, Government Code Section 53978 and article XIIIA of the California Constitution authorizes the Albion-Little River Fire Protection District to determine and levy a special tax for fire protection, suppression, prevention, and related services; and

Whereas, at its special meeting on July 11, 2024 the Board of Directors of the Albion-Little River Fire Protection District shall consider adoption of ordinance 05-15-24 revised.

Whereas, This ordinance shall (1) Repeal the existing special tax of $75.00 per unit, (2) Replacing it with a special tax not to exceed $300.00 per unit, increasing 2% annually, and a proposed tax, for all units of the special tax per year shall be assessed on all real property (except that of Federal, State, or Government agencies or other property that is exempt from taxation) within the boundaries of said Albion-Little River Fire Protection District. The special tax shall be used to maintain and  improve the current level of fire protection, prevention, suppression, emergency medical, hazardous materials response, search, and rescue services. In addition, the increase will be directed toward procuring, equipping, operating, and maintaining equipment and infrastructure and for the purpose of training and paying salaries of personnel or any related services. (3) Increase the appropriations limit by the increase of revenue raised by the tax. The Board of Directors of the Albion-Little River FireProtection District shall establish charge(s) from time to time, subject, however, to the maximum units of tax herein. EACH UNIT OF SPECIAL TAX SHALL BE $300.00 EACH FISCAL YEAR, increasing 2% annually; and

Whereas, the tax shall be collected in the same manner provided by statue for the collection of property tax; and

Whereas, each year prior to the imposition of said tax, the District’s Board of Directors shall cause a report to be prepared, showing each parcel, the owner(s) thereof, and the proposed levy thereon. At said meeting the Board of Directors shall make such corrections to the tax proposed to be levied as may be required to conform to the fees as set forth herein; and

Whereas, if a two-thirds voter approval is cast, the special tax will become effective concurrent with the 2025/2026 Property Tax billing cycle with a rate of $300.00 per unit, increasing 2% annually; and

Whereas, if any section, subsection, sentence, phrase or clause of the Ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of the Ordinance. The Directors of the District here declare that they would have adopted the Ordinance and each section despite the fact that one or more section, subsection, phrases or clauses be declared invalid;

Now Therefore Be It Resolved, that the foregoing uniform schedules and rates, attached hereto as Exhibit 1, shall be applied to the parcels within the District; and

Be It Further Resolved, that this ordinance shall take effect immediately upon its confirmation by the voters in the District. Special tax increase must be approved by two-thirds vote of the voters of the Albion-Little River Fire Protection District at the special election held November 5, 2024.

ALBION-LITTLE RIVER FIRE PROTECTION DISTRICT FULL TEXT OF MEASURE S

EXHIBIT 1

SPECIAL FIRE AND RESCUE TAX

The Special Fire and Rescue Tax is based on $300.00 per unit, increasing 2% annually. A unit is defined as the billable measure. The Board of Directors of the Albion-Little River Fire Protection District has assigned a number of units to each type of property usage based on relative fire and emergency response risk.

Schedule of Parcel Units

Type of Property /Number of Units

Residential 1-Unimproved +1 per Improvement

Institutional and Miscellaneous 3 per Improved Parcel

Retail Stores, Office, Wholesale Outlets, Nursery, Light Manufacturing 3

Restaurants 6

Service Stations 5

Hotels, Motels, Campgrounds 2 + ½ per Room

Trailer Parks and Modular Homes 2 + 1 per Residence

Nonresidential – Timber Production, Forest Land, Range Land 30 acres per unit

Vacation Rentals +1 per Improvement

Properties with more than one usage will be taxed at the cumulative number of applicable units. The Board will assign unit values to new usage codes as required.

23S1

IMPARTIAL ANALYSIS

MEASURE S IMPARTIAL ANALYSIS

This Measure was placed on the ballot by the Board of Directors (“Board”) of the Albion-Little River Fire Protection District (“District”) for approval by the voters of an ordinance imposing a special tax for fire protection and prevention, that would replace the existing special tax of $75.00 per unit with a maximum of $300.00 per unit, thereafter, increasing 2% annually. This ordinance was adopted pursuant to California Government Code section 53978 which authorizes fire protection districts to adopt, by ordinance, a special tax for fire protection and prevention with approval of two-thirds of the voters of the district. A unit is defined as a billable measure. The Schedule of Parcel Units is set forth below:

Type of Property/Number of Units

Residential 1-Unimproved +1 per Improvement

Institutional and Miscellaneous 3 per Improved Parcel

Retail Stores, Office, Wholesale Outlets, Nursery, Light Manufacturing 3

Restaurants 6

Service Stations 5

Hotels, Motels, Campgrounds 2 + ½ per Room

Trailer Parks and Modular Homes 2 + 1 per Residence

Nonresidential – Timber Production, Forest Land, Range Land 30 acres per unit

Vacation Rentals +1 per Improvement

Properties with more than one usage will be taxed at the cumulative number of applicable units. The Board will assign unit values to new usage codes as required. The Measure would also increase the appropriations limit by the increase of revenue raised by the tax.

A two-thirds (2/3) vote is required for the approval of the increase in the special tax prior to becoming effective. The revenue generated by the special tax is to be used to maintain and improve the current level of fire protection, prevention, suppression, emergency medical, hazardous materials response, and search and rescue services. In addition, the increase will be used toward procuring, equipping, operating and maintaining equipment and infrastructure, and for the purpose of paying salaries of personnel or any related services. If passed, the tax will become effective concurrent with the 2025/2026 Property Tax billing cycle.

A “YES” vote will authorize the increase of the special tax for each class of improvement or use as depicted in Ordinance No. 05-15-24 from the current $75.00 per unit to $300.00 per unit and increase the appropriations limit.

A “NO” vote will disallow the special tax and appropriations limit increases.

DATED: July 18, 2024

s/Charlotte E. Scott

CHARLOTTE E. SCOTT

County Counsel, County of Mendocino