2018-19 RESOLUTION NO. 2018-19
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GRAND TERRACE PLACING A PARCEL TAX MEASURE
BEFORE THE VOTERS OF THE CITY AT THE NOVEMBER
6, 2018 GENERAL MUNICIPAL ELECTION; REQUESTING
THE ASSISTANCE OF THE COUNTY OF SAN
BERNARDINO IN CONNECTION WITH THAT ELECTION
AND CONSOLIDATING THAT ELECTION WITH THE
STATEWIDE GENERAL ELECTION BEING HELD ON
THAT DATE
WHEREAS, the City of Grand Terrace has historically been among the safest
areas in the County;
WHEREAS, the City currently is patrolled by deputy sheriffs only 208 hours per
week, and, as a result, the majority of the time, there is only one deputy sheriff on duty at
any given time;
WHEREAS, recent increases in crime are due, in part, to insufficient number of
peace officers patrolling the city;
WHEREAS, adding another deputy sheriff for 40 hours per week would ensure
that there would often be two deputy sheriffs on duty at any given time;
WHEREAS, the City cannot currently fund an additional 40 hours of sheriff deputy
coverage per week;
WHEREAS, if the electorate approved the proposed special tax, the City Council
intends to use said funding to pay for deputy sheriff services for an additional 40 hours
per week as long as supplemental funds remain available;
WHEREAS, the City Council has called a General Municipal Election for Tuesday,
November 6, 2018 (the "Election");
WHEREAS, the City Council desires to submit a parcel tax measure to be
considered by the voters of the City at the Election and desires that the election on that
measure be consolidated with the statewide general election to be held on that date; and
WHEREAS, the proposed tax (the "Special Parcel Tax") is more completely
described in the ordinance attached hereto as Exhibit "A" and incorporated herein by
reference (the "Tax Ordinance"); and
WHEREAS, this resolution was adopted following a public hearing that was
noticed as required by Section 54956 of the Government Code and applicable law.
2018-19 CC Reso Page 1 of 8 May 22, 2018
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF GRAND TERRACE AS FOLLOWS:
Section 1. Recitals. The City Council hereby finds and determines that the
foregoing recitals are correct.
Section 2. Proposal. Pursuant to Section 50077 of the Government Code, the
City Council hereby proposes the Special Parcel Tax.
Section 3. Election. The City Council hereby orders, pursuant to Section 9222
of the Elections Code, that the Tax Ordinance be submitted to the voters at the Election.
Section 4. Ballot Question. The question submitted by Section 3 of this
Resolution shall appear on the ballot as follows:
To enable the funding of law enforcement services beyond the
current 208 deputy hours weekly, shall the City of Grand YES
Terrace collect a parcel tax ending following tax year 2023-
2024, exclusively for law enforcement services, at the annual
rate of$80.00 per single family dwelling, $45.60 per multifamily
dwelling unit, and $100.00 for nonresidential parcels, NO
estimated to initially generate $356,000 annually, with annual
rate increases of up to 6% and citizen's oversight?
Section 5. Approval. Pursuant to Section 4 of Article XIII A of the Constitution,
this measure requires approval by a two-thirds vote of those casting ballots on the
measure.
Section 6. Consolidation. Pursuant Section 10400 et seq. of the Elections Code,
the Board of Supervisors of San Bernardino County is requested to consolidate the
Election with other elections (including the City's general municipal election, which will be
called by separate resolution) held on the same day in the same territory or in the territory
that is in part the same.
Section 7. Canvass. The Board of Supervisors is authorized to canvass the
returns of the Election pursuant to Section 10411 of the Elections Code.
Section 8. Conduct of Election. Pursuant to Section 10002 of the Elections
Code, the Board of Supervisors is requested to permit the County Clerk to render all
services specified by Section 10418 of the Elections Code relating to the election, for
which services the City agrees to reimburse the County, in accordance with current
County pro-rations and allocation procedures.
Section 9. Filing with County. The City Clerk shall file a certified copy of this
Resolution with the County Clerk,
2018-19 CC Reso Page 2 of 8 May 22, 2018
Section 10. Impartial Analysis. The City Attorney shall prepare an impartial
analysis of the measure. The analysis shall be included with other ballot materials.
Section 11. Arguments. Any person may prepare an argument for or against the
measure not exceeding 300 words in length. Rebuttal arguments shall be permitted. If
more than one argument is submitted for or against the measure, or more than one
rebuttal is submitted for or against the measure, for each, the City Clerk shall select the
argument/rebuttal to be included with the ballot materials.
PASSED, APPROVED AND ADOPTED BY THE City Council of the City of Grand
Terrace at a regular meeting held on the 22"d day of May 2018.
arcy Mc ab a ayor
ATTEST:
j�
ebra L. Thomas, City Clerk
APPROVED AS TO FORM:
Richard L. Adams, II
City Attorney
2018-19 CC Reso Page 3 of 8 May 22, 2018
EXHIBIT A
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF GRAND TERRACE,
CALIFORNIA ADDING CHAPTER 3.10 (SPECIAL PARCEL
TAX) TO TITLE 3 OF THE GRAND TERRACE MUNICIPAL
CODE
THE PEOPLE OF THE CITY OF GRAND TERRACE DO ORDAIN AS
FOLLOWS:
Section 1. Adoption of Special Parcel Tax. Chapter 3.10 is hereby added to
Title 3 of the Grand Terrace Municipal Code to read as follows:
CHAPTER 3.10—Special Parcel Tax of 2018
Section 3.10.010. Short Title.
This Chapter may be referenced as the Grand Terrace Special Tax Ordinance of
2018.
Section 3.10.020. Tax Levied.
An annual special tax is hereby levied by the City on all lots and parcels within the
boundaries of the City other than lots and parcels that (i) are exempt from this tax
pursuant to the Constitution or laws of the United States or of the Constitution or
laws of the State of California or (ii) are exempt from the ad valorem property tax
or have an ad valorem property tax liability of zero.
Section 3.10.030. Maximum Rate.
A. Maximum Rate. The maximum rate for the tax in tax year 2019-2020 shall
be:
1. For residential parcels with only one dwelling unit on the parcel, $80.00.
2. For residential parcels with more than one dwelling unit on the parcel,
$45.60 per dwelling unit.
3. For non-residential parcels, $100.00 per parcel.
B. Annual Increase. The maximum rate of the tax shall increase for each of
the following tax years by six percent. Thus, the maximum rates for each tax
year is as follows:
2018-19 CC Reso Page 4 of 8 May 22, 2018
Tax Year Only one More than one Non-Residential
dwelling unit on dwelling unit on Parcels
the parcel the parcel (per (per parcel)
dwelling unit
2019-2020 $80.00 $45.60 $100.00
2020-2021 $84.80 $48.34 $106.00
2021-2022 $89.89 $51 .24 $112.36
2022-2023 1 $95.28 $54.31 $119.10
2023-2024 $101.00 $57.57 $126.25
C. Definition of a "Residential Parcel." A parcel is a "residential parcel" if, at
the time the City Council makes its determination pursuant to 3.10.040, the
parcel contains at least one residential dwelling unit for which a certificate of
occupancy has been issued.
D. Definition of a "Non-Residential Parcel." A parcel is a "non-residential
parcel" if it is not a "residential parcel." This includes vacant lots, and lots which
are under construction.
E. Dual Categories. If a residential parcel is also used for commercial,
institutional other non-residential purposes (e.g. a mixed-use property), then
the tax for that parcel shall be calculated by adding the tax for the number of
residential dwelling units on the parcel to the prorated non-residential tax for
the parcel.
The prorated non-residential tax shall be calculated by:
(i) dividing the improvement square footage for non-residential uses by the
total improvement square footage for the parcel, and then
(i i) multiplying the result of step (i) by the non-residential parcel rate.
Section 3.10.040. Annual Proceedings.
The City Council is authorized to determine for each tax year, by ordinance or
resolution, the tax levied against each lot or parcel. The tax shall not exceed the
maximum rate set forth in Section 3.10.030. The ordinance or resolution shall list
each taxed lot or parcel by assessor's parcel number. The ordinance or resolution
shall constitute the official record of the assessment of the special tax, and a copy
thereof, together with any other pertinent data, shall be transmitted to the
appropriate county officials to facilitate collection of the tax.
Section 3.10.050. Collection.
The tax shall be collected by the County of San Bernardino in the same manner
and subject to the same penalty and procedure as ad valorem property taxes
collected by the county. Unpaid taxes shall bear interest at the same rate as the
2018-19 CC Reso Page 5 of 8 May 22, 2018
rate for unpaid ad valorem property taxes until paid. The county may deduct its
reasonable costs incurred for the service before remittal of the balance to the city.
Section 3.10.060. Use of Funds.
A. Proceeds of the tax shall be used only to fund law enforcement services.
B. If at the time the city desires to use said funds, the city contracts with the San
Bernardino Sheriff for law enforcement services, then proceeds of the tax may
only be utilized to fund service in excess of the '208 Deputy Sheriff Hours Per
Week' level of service.
C. If, at the time the City desires to use said funds, the City has contracted with
another entity for peace officer services, or if the City has provided, or will be
providing, peace officer services itself, then the funds may only be utilized to
fund services in excess of the '208 Deputy Sheriff Hours Per Week' level of
service.
D. For purposes of this section, the "208 Deputy Sheriff Hours Per Week" level of
service means the set of services (and personnel hours) listed in the City's law
enforcement contract with the Sheriff's Office for Fiscal Year 2017-2018, with
such substitutions of services of similar cost as might be deemed appropriate
by the City Manager.
E. Beginning November 6, 2018, the City shall track as "enhanced service funding
credits" all expenditures of general funds (or other funds not derived from the
special tax levied pursuant to this chapter) on police services in excess of the
"208 Deputy Sheriff Hours Per Week" level of service. At anytime, subsequent
to the accumulation of such credits, the City may spend proceeds of the special
tax on costs of law enforcement services that would otherwise be included in
the "208 Deputy Sheriff Hours Per Week" level of service. The City shall not
expend tax proceeds in this manner in excess of the total number of enhanced
service funding credits that have been accumulated. Furthermore, for each
dollar of tax proceeds spent in this manner, the City's balance of enhanced
service funding credits shall be reduced by one dollar.
F. Section E of this subdivision is included in this chapter because there will be a
substantial delay between the election that approved this chapter and the first
date the City will receive proceeds from the special tax. The intent of
Subdivision E of this section is to make it possible for the City to initially fund
enhanced services using general funds and then, once the City begins to
receive special tax proceeds, use special tax proceeds to fund existing levels
of service but only to the extent the general funds were used to fund enhanced
services.
2018-19 CC Reso Page 6 of 8 May 22, 2018
Section 3.10.070. Accountability.
A. Special Fund. The proceeds of the tax shall be deposited in a special
account, to be created and maintained by the City. For so long as proceeds of
the tax remain unexpended, the Finance Director of the City shall file an annual
report with the City Council, stating the amount of taxes collected, the amount
expended, and the purpose of the expenditures. Such annual report shall
relate to the Fiscal Year most recently ended and may be incorporated into or
filed with the annual budget, audit or other appropriate routine report to the City
Council.
B. Citizens Fiscal Accountability Board. For so long as proceeds of the tax
remain unexpended, the Citizens Fiscal Accountability Board shall meet at
least twice per year to make a report to the City Council on whether (1) the
funds from the special tax have been used consistent with the requirements of
section 3.10.060 of this chapter; and (2) whether contemplated uses of the
funds are consistent with the requirements of section 3.10.060 of this chapter.
From time to time, the City Council may direct the Board to report to the City
Council on matters relating to the special tax. The Board shall have no powers
or authority other than those explicitly granted to it by this section or by the City
Council.
1. The Board shall be subject to the requirements of the Ralph M. Brown
Act (Gov't Code § 54950 et seq.).
2. The Mayor, subject to the approval of the City Council, shall appoint five
individuals to serve on the Board, with each appointed individual having
been nominated by a different member of the City Council. If less than
five members serve on the city council, the requirement to be nominated
by a separate councilmember shall not apply. Two members' terms
shall expire on July 1 , 2021. Three members' terms shall expire on
July 1, 2023. Thereafter, all terms of members shall be four years.
3. If voter authorization for further collection of the parcel tax has expired,
and no tax proceeds remain unexpended, the Board shall automatically
dissolve.
4. All members of the Board shall serve at the pleasure of the City Council
and may be removed at any time, with or without cause.
5. The Board, at its first meeting and at the first meeting after July 1, of
each year thereafter, shall select one of its members to serve as chair,
and one of its members to serve as vice-chair.
Section 3.10.080. Duration.
The levy of tax shall begin with tax year 2019-20. The final levy of the tax shall be
for tax year 2023-2024, unless the tax is extended by a vote of the people.
2018-19 CC Reso Page 7 of 8 May 22, 2018
Section 3.10.090. Amendment.
The City Council may, by ordinance, amend, repeal, renumber or recodify any or
all of the provisions of this Chapter 3.10; provided, however, that no ordinance
extending the tax beyond the dates set forth in Section 3.10.080, changing the
permitted use of funds set forth in section 3.10.060, or increasing the maximum
rate of the tax shall be effective unless submitted to, and approved by, the voters
of the City as required pursuant to the applicable law at the time of such action.
Section 2. Severability. If, for any reason, any portion of this Ordinance is
rendered or declared invalid or unenforceable by a court or an administrative body of
competent jurisdiction or by reason of any preemptive legislation, the remaining portions
of this Ordinance shall remain in full force and effect.
This Ordinance was approved and adopted by the People of the City of Grand Terrace at
the November 6, 2018 election.
Darcy McNaboe, Mayor
ATTEST:
Debra Thomas, City Clerk
APPROVED AS TO FORM:
Richard L. Adams, II
City Attorney
2018-19 CC Reso Page 8 of 8 May 22, 2018
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF GRAND TERRACE )
I Debra L. Thomas, City Clerk of the CITY OF GRAND TERRACE, CALIFORNIA,
DO HEREBY CERTIFY that the foregoing Resolution, being Resolution No. 2018-19
was duly passed, approved and adopted by the City Council, approved and signed by
the Mayor, and attested by the City Clerk, at the regular meeting of said City Council
held on the 22"d day of May 2018, and that the same was passed and adopted by the
following vote:
AYES: Council Members Hussey, Henderson; Mayor Pro Tem Robles
NOES: Council Member Wilson, Mayor McNaboe
ABSENT: None.
ABSTAIN: None.
Executed this 23rd day of May 2018, at Grand Terrace, California.
2��dju�
Debra L. Thomas
City Clerk
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