RESOLUTION NO. 2 - 1718

A RESOLUTION OF THE MT. SHASTA RECREATION & PARKS DISTRICT BOARD OF DIRECTORS PROPOSING THE ADOPTION OF A SPECIAL PARCEL TAX PURSUANT TO GOVERNMENT CODE SECTION 50075, ET SEQ.

WHEREAS, the Mt. Shasta Recreation & Parks District (“District”) is a public agency of the State of California, formed and existing pursuant to California Public Resource Code Section 5780 et seq; and

WHEREAS, the District was formed on June 21, 1948, to provide park and natural land recreational opportunities in and around the City of Mt. Shasta and Siskiyou County, California; and

WHEREAS, the Mt. Shasta area contains interconnected open-spaces, natural habitats, scenic areas, and regional trails and is one of the region’s greatest recreational resources which contributes significantly to the City of Mt. Shasta and Siskiyou County’s economic health and vitality; and

WHEREAS, the District’s 59 acres of parklands provides recreational facilities, sports fields, open spaces, nature trails, picnic areas, and playgrounds that are an important part of the recreational opportunities for citizens of and visitors to the Mt. Shasta area and Siskiyou County; and

WHEREAS, the number of citizens and tourists who visit and use the District’s parklands, recreational facilities, and buildings increases every year; and

WHEREAS, parks, natural lands, open space, trails and water features contribute to the health and vitality of our citizens in Siskiyou County. These natural areas help make our community a wonderful place to live and visit and improve our quality of life; and

WHEREAS, the District owns and/or operates numerous recreation and park facilities including:

Mt. Shasta City Park

• Upper Lodge and Senior Dining Center

• Lower Lodge

• Rod & Gun Building

• The Dance Hall

• Headwaters Spring and Nature Trail

Large Picnic Area and Playground

Shastice Park

• Siskiyou Ice Rink

• Upper and Lower Multi-purpose Field Complex

• Tennis Courts (currently closed)

• Large Picnic Areas and Playgrounds

• Community Garden

• Off-leash Dog Park

• Mt. Shasta Skateboard Park

• Bike Skills Trail

• Community Performance Platform

Restroom Facilities; and

WHEREAS, the District also manages and maintains sports facilities owned by the Mt. Shasta Union School District(the Soccer and Softball Complex at Sisson School), the Siskiyou Union High School District (Martindale Field at the High School) and the City of Mt. Shasta  (Mt. Shasta Youth Sports Field at Sisson School); and

WHEREAS, many of our sports facilities have been funded, built and maintained by community volunteers and organizations, demonstrating the Mt. Shasta community's commitment to providing our children and grandchildren with a wide range of recreational experiences; and

WHEREAS, the 100 year old District buildings have become important places for the Mt. Shasta community to gather together for concerts, celebrations, meetings, dances, weddings, dinners, classes and community events that enhance our feeling of community; and

WHEREAS, the District is committed to continuing to provide well maintained, safe, secure, high-quality infrastructure and recreation and park facilities; and

WHEREAS, for nearly 70 years the District has been supported solely through revenue received from user fees, grants, donations and funding allocated from a share of local property taxes; and

WHEREAS, the contributions the District receives from the County property tax have not kept up with the U.S. inflation rates; and

WHEREAS, said current funding sources do not generate enough revenue to: fund a critical new District sewer system, restore and renovate the historic District buildings, improve and maintain trails and open space, provide District facilities upgrades such as tennis court rehabilitation, install modern security measures, construct an emergency exit from the City Park, build new facilities and capital improvement projects to enhance and preserve the local recreation and park resources; and

NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE MT. SHASTA RECREATION & PARKS DISTRICT RESOLVES AS FOLLOWS:

SECTION 1. Authority. Following notice and a public hearing, this Resolution is adopted pursuant to Government Code Section 50075 through 50077.5, et seq.

SECTION II. Title. This Resolution may be cited as “THE MT. SHASTA RECREATION & PARKS DISTRICT SPECIAL PARCEL TAX RESOLUTION 2018.”

SECTION III. Proposal. It is proposed that a special parcel tax measure be submitted to the Voters of the Mt. Shasta Recreation & Parks District. Such action is taken in accordance with Government Code Section 50075, et seq. and Article XIII (A) of the California Constitution.

SECTION IV. Rate to be Charged as a Special Parcel Tax. There shall be levied on each improved parcel located within the Mt. Shasta Recreation & Parks District, as shown on the latest assessment roll prepared by the Siskiyou County Assessor, a special parcel tax of the following:

$75 (Seventy-Five Dollars) per Improved Parcel

There shall be levied on each unimproved parcel located within the Mt. Shasta Recreation & Parks District, as shown on the latest assessment roll prepared by the Siskiyou County Assessor, a special parcel tax of the following:

$40 (Forty Dollars) per Unimproved Parcel

Said special parcel tax, if confirmed by two thirds of the voters voting on the question, shall not be levied on any property belonging to the State or Federal Government or other Local Governmental Agency. Property on the Board roll is subject to the special parcel tax. The Board of Directors shall, upon adoption of a resolution, establish a program to offer a discount to senior citizens.

For purposes of this Resolution, “improved parcels” shall be defined to mean those legal parcels (1) on the secured roll having an improvement value of Ten Thousand Dollars ($10,000.00) or more; or (2) identified by the Siskiyou County Assessor’s Office as having a mobile home or manufactured home on the property. “Unimproved parcels” shall be defined to mean those legal parcels on the secured roll that have an improvement value of less than Ten Thousand Dollars ($10,000.00) and identified by the Siskiyou County Assessor’s Office as not having a mobile home or manufactured home on the property.

SECTION V. Levy of Charge. The Board of Directors finds and declares that this is a special parcel tax and not an ad valorem tax. Further, the Board finds and declares that the most expedient way to levy and collect this special parcel tax is on a parcel basis as set forth above.

SECTION VI. Method of Collection. This special parcel tax, if confirmed by two thirds of the voters voting on the question, shall appear as a separate item on the Siskiyou County tax bill. The special parcel tax shall be collected at the same time and in the same manner as ordinary County ad valorem taxes and shall be subject to the same penalties and the same procedure and sale in the case of delinquency as provided for such ad valorem taxes. All laws applicable to the levy, collection, and enforcement of County ad valorem property taxes shall be applicable to such tax; except if for the first year such tax is levied, the real property to which such tax relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attached thereto prior to the date on which the first installment of such taxes would become delinquent, the tax confirmed pursuant to this Resolution will not result in a lien against such property, but instead shall be transferred to the unsecured roll for collection.

SECTION VII. Reporting and Oversight.

(a) Specific Purpose of Special Parcel Tax. The express purpose for which this special parcel tax is levied is to establish a stable source of funds within the Mt. Shasta Recreation & Parks District to restore historic District buildings, enhance park security and lighting, improve critical infrastructure such as sewer, roads, parking, and trails, repair existing soccer, softball, and ice-skating sites, tennis courts and construct new District facilities, and as further explained in Exhibit A attached hereto. Any funds collected from the special tax levied pursuant to this Resolution shall be expended only for such purposes and as explained in Exhibit A to this Resolution. Any unexpended funds raised by the levy remaining at the end of the fiscal year shall be carried over for the same purposes in the next fiscal year. The proceeds of the special parcel tax shall be deposited into a separate fund, which shall be kept separate and apart from other funds of the District.

(b) Annual Report. No later than December 31 of each year while the special parcel tax is in effect, the District shall prepare and file with the District Board of Directors a report detailing the amount of funds collected and expended, and the status of any project authorized to be funded by this Measure.

(c) Community Committee. A special parcel tax oversight committee including local community members shall be appointed or designated by the Board of Directors to ensure that the special parcel tax proceeds are spent for their authorized purposes, and to report annually to the Board of Directors and the public regarding the expenditure of such funds.

SECTION VIII. Election Date. The proposed special parcel tax shall be submitted to the voters of the District for their approval on November 6, 2018.

SECTION IX. Effective Date. If the proposed special parcel tax receives the approval of two thirds of the voters voting upon the question, the special parcel tax will become a lien on the applicable parcels effective January 1, 2019 upon certification of the results of the election and shall begin being billed on the 2019-20 secured property tax roll; and shall expire after twenty-five years (25).

SECTION X. Authority to Decrease Charges. Nothing in this Resolution shall give the Board of Directors the authority to increase the special parcel tax levied hereunder without a confirming vote of at least two thirds of the voters in the District voting on such question. However, nothing herein will prevent the Board of Directors from lowering or eliminating such special parcel tax upon a majority of its own vote after notice and hearing on such proposal.

SECTION XI. Publication. This Resolution shall be published once in the Mt. Shasta Area Newspapers, a newspaper of general circulation, printed and published in Siskiyou County, within fifteen (15) days after passage hereof.

SECTION XII. Severability. If any section, subsection, sentence, clause, or phrase of this Resolution is for any reason held to be unconstitutional or otherwise unlawful, such decision shall not affect the validity of the remaining portions of this Resolution. The Board of Directors hereby declares that it would have passed this Resolution and each section, subsection, sentence, clause, or phrase thereof irrespective of the fact that one or more of the sections, subsections, sentences, clauses or phrases be declared unconstitutional or unlawful.

SECTION XIII. CEQA. Pursuant to the State California Environmental Quality Act (CEQA) Guidelines section 15378(b)(4), adoption of this resolution to place the Measure, a government funding mechanism, on the ballot for voter approval is not a project subject to the requirements of CEQA. Prior to approval of funding of any projects pursuant to the Measure, any necessary environmental review required by CEQA shall be completed.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE MT.SHASTA RECREATION & PARKS DISTRICT, that the following measure be placed on the ballot for vote at the election to be held on November 6, 2018:

“MT. SHASTA RECREATION & PARKS DISTRICT MEASURE___

PARK INFRASTRUCTURE IMPROVEMENT AND SECURITY ENHANCEMENT MEASURE

Shall the Mt. Shasta Recreation & Parks District levy an annual special parcel tax of $75 for developed parcels and $40 for undeveloped parcels to restore historic District park buildings; enhance park security and lighting; improve critical infrastructure such as sewer, roads, parking, and trails; repair existing soccer, softball, ice rink, tennis court sites, construct new facilities, collecting an estimated $300,000.00 annually, providing for senior discounts, and ending after 25 years?

YES _________ NO_________’’

PASSED AND ADOPTED THIS 19th day of June 2018, by the following vote:

AYES: Boardmembers Caporaso, Casterline, Cardoza, McDowell, Chairman Mitrovich

NOES: None

ABSENT: None

ABSTAIN: None

STEVE MITROVICH, Chair for the Board of Directors for the Mt. Shasta Recreation & Parks District

ATTEST:

MICHAEL G. RODRIGUEZ,

DISTRICT ADMINISTRATOR

Mt. Shasta Recreation & Parks District

By:

EXHIBIT “A”

DESCRIPTION OF PROJECTS THE MT. SHASTA RECREATION & PARKS DISTRICT PARK INFRASTRUCTURE

IMPROVEMENT AND SECURITY ENHANCEMENT MEASURE FUNDS SHALL BE

DEDICATED TO

The Mt. Shasta Recreation & Parks District is committed to providing safe, clean, high quality recreational facilities for residents of all ages as well as Siskiyou County visitors.

Mt. Shasta City Park is a popular destination for visitors drawn to the Headwaters of the Sacramento River. The 100 year old buildings provide spaces for the Mt. Shasta community to gather together for concerts, celebrations, meetings, dances, weddings, dinners, classes and community events.

Shastice Park is home to many activities enjoyed by children and adults year round. The sports facilities at Shastice Park give our children the opportunity to play organized team sports. The Siskiyou Ice Rink and Skateboard Park provide additional recreation activities for our families. These facilities contribute to the quality of life of residents of all ages and provide attractions that benefit our tourism economy.

The District also manages and maintains sports facilities owned by the Mt. Shasta Union School District (Mt. Shasta Youth Sports Field at Sisson School), the Siskiyou Union High School District (Martindale Field at the High School) and the City of Mt. Shasta (the Soccer and Softball Complex at Sisson School). Our children use these fields to participate in a variety of team sports.

Presently, the City Park’s septic system, built in the 1920s, is on the brink of catastrophic failure that could force the closure of the whole park. A connection to the City of Mt. Shasta’s sewer system is desperately needed, as the septic system has to be pumped after nearly every major event in the Park. The Park’s buildings, which are now nearly 100 years old, need extensive rehabilitation to maintain their character, provide safe spaces for community events and to accommodate the rapidly increasing uses at City Park. Roads and parking at both City Park and Shastice Park are in need of major repairs, expansion and design improvements. The addition of lighting and security equipment is needed at both the parks and the sports fields to ensure the safety of users.

Over the last 45 years District funding has not kept up with inflation. District revenue, volunteer efforts, fundraising and grant awards have not provided enough money to properly maintain the facilities of the City Park, which were built as part of the Chico State College Summer School in the 1920s.

Additional funding is needed to enhance or repair District facilities, make security upgrades or add new facilities. The special parcel tax revenue can also be used to leverage additional grant funding sources to supplement Park District improvement costs. The District will also seek grant funding to supplement the funds raised by the special parcel tax.

The list of critical projects (listed below) has an estimated $5 million budget which cannot be funded through the District’s existing revenue structure or grant writing alone. A significant investment and commitment from the community is needed to preserve and improve these parks that are home to community events, youth sports, classes and workshops, trails and courts, winter recreation, senior nutrition and health classes.

Every penny generated from this measure shall be dedicated to park infrastructure and facilities. No special parcel tax funds will be spent on staff salaries or program costs. An independent citizens’ committee will oversee spending and provide annual reports to the community to show how funds are used and to track progress on the list of critical projects. With the approval of this measure, the District will seek to implement the most critical improvements immediately by obtaining a low interest loan to fully fund the infrastructure improvements.

All funds generated from this special parcel tax would be used for the following critical projects: (In order of priority)

• Engineer and construct a new sewer system at the City Park to comply with current laws and regulations, replacing the failing septic system.

• Renovate the 100 year-old City Park buildings for safety, ADA accessibility, facilities improvements and expanded use.

• Install comprehensive security systems and safety lighting at all facilities.

• Construct or improve roads, trails and parking lots at Shastice Park and City Park for improved access, safety and to allow for the expansion of facilities.

• Create secondary emergency access to the City Park via Kingston Road.

• Install or upgrade lights at Mt. Shasta Youth Sports Complex, Shastice Park ball fields and Martindale field.

• Rebuild the tennis courts at Shastice Park.

• Enhance and improve existing softball, soccer and ice-skating facilities.

• Develop and implement wildfire prevention and response plans for City Park and Shastice Park.

• As funds become available, construct new recreation facilities such as:

  • Playground equipment and splash park

  • BMX/mountain bike trails

  • Disk golf course

  • Pickleball courts

  • Accessible sports facilities and adaptive sports equipment

All funds generated from this special parcel tax would be used for infrastructure improvements and construction as described herein, not District employee salaries or program costs.

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