SOUTH PASADENA UNIFIED SCHOOL DISTRICT
RESOLUTION NO. 2008-2009-26
RESOLUTION OF THE GOVERNING BOARD OF THE
SOUTH PASADENA UNIFIED SCHOOL DISTRICT CALLING AN ELECTION, ESTABLISHING SPECIFICATIONS OF THE ELECTION ORDER, AND REQUESTING CONSOLIDATION WITH OTHER ELECTIONS
OCCURRING ON JUNE 2, 2009
WHEREAS, the South Pasadena Unified School District (“District”) is committed to offering a high-quality educational program to all students within the District and securing adequate funding to meet that purpose; and
WHEREAS, due to ongoing and inadequate state funding, increased local revenues are necessary to meet this goal; and
WHEREAS, an adequately funded and well-developed public education program provides numerous benefits and advantages to all of the residents of the community; and
WHEREAS, Section 4 of Article XIIIA and Section 2 of Article XIIIC of the California Constitution and sections 50075, 50076, 50077, 50079 and 53722 et seq. of the California Government Code authorize a school district, upon approval of two-thirds (2/3) of the electorate voting on the measure, to levy a qualified special tax for specified purposes following notice and a public hearing; and
WHEREAS, in the judgment of this Governing Board (“Board”), following public hearings and comment, it is advisable to request that the Los Angeles County Registrar-Recorder/County Clerk (“Elections Office”) call an election and submit to the voters of the District the question of whether the District shall levy a special tax within the District for the purpose of raising additional revenue for the District; and
WHEREAS, pursuant to Education Code section 5342 and Elections Code sections 10400, 10402 and 10403, such election may be completely or partially consolidated with any other election held on the same day and in the same territory or portion of territory that is the same.
NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:
1. Resolution Constitutes Order of Election. This resolution shall constitute an order of election pursuant to Education Code section 5320 et seq. The Elections Office of Los Angeles County is hereby requested to take necessary and appropriate action to implement the Parcel Tax Election pursuant to this resolution and as stated herein for the purpose of conducting the election on behalf of the District in accordance with Education Code section 5303.
2. Date and Purpose of Measure. Pursuant to Section 4 of Article XIIIA of the California Constitution and Government Code section 50077, a special election shall be held within the boundaries of the District on Tuesday, June 2, 2009, for the purpose of voting on a measure (“Measure”) which will be presented to voters in substantially the form attached hereto as Exhibit A, containing the question of whether the District shall impose a special tax for the educational purposes stated therein. In addition, the full text of the Measure (“Full Ballot Text”) shall appear in the ballot pamphlet in substantially the form attached hereto as Exhibit B.
3. Amount of Tax. The qualified special tax shall be in the amounts and manner set forth in Exhibit B attached hereto.
4. Exemptions From Special Tax. An exemption from payment of the special tax may be granted on any single family parcel owned by one or more persons 65 years of age or over or one or more persons receiving Supplemental Security Income for disability, regardless of age, who occupies the parcel as a principal residence, upon application for exemption (the “Senior Citizen Exemption” and “Disability Exemption”). Applications for such exemptions must be made during the period from June 15 through July 15 in the first year the tax is levied (2009), and during the period from May 15 through June 15 (or the next regular business day thereafter) of each of the following years the parcel tax is levied, in accordance with the process established by the District and as described in the attached Ballot Measure (Exhibit B hereto). The District shall annually provide to the County Treasurer-Tax Collector or other appropriate County tax official a list of parcels that the District has approved for a Senior Citizen Exemption.
5. Collection of the Tax. The special tax shall be collected by the County Tax Collectors of the County of Los Angeles (“County Tax Collector”), as applicable based on parcel location, at the same time, in the same manner, and subject to the same penalties as ad valorem property taxes collected by the County Tax Collectors. Unpaid special taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. The special tax itself shall not be levied on an ad valorem basis.
The special tax shall be levied on all parcels of taxable real property in the District. The District shall hold a public hearing concerning imposition of the tax each year during which the tax is in effect. “Parcel of Taxable Real Property” shall be defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the County Tax Collector’s Office. All property that is otherwise exempt from or upon which ad valorem property taxes are not levied in any year shall also be exempt from the special tax in such year. With respect to all general property tax matters within its jurisdiction, the County Tax Collector shall make all final determinations of tax exemption or relief for any reason, and that decision shall be final and binding. With respect to matters specific to the levy of the special tax, including the classification of property for purposes of calculating the tax, the decisions of a District administrative review panel shall be final and binding.
6. Authority for Ordering Election. The authority for ordering the election is contained in section 50075 et seq. of the Government Code and Section 4 of Article XIIIA of the California Constitution.
7. Authority for Specifications. The authority for the specification of this election order is contained in section 5322 of the Education Code.
8. Resolution to County Registrar and County Board. The Clerk of the Governing Board is hereby directed to immediately send a copy of this Resolution to the Los Angeles County Elections Office, as the officers conducting the election, the Los Angeles County Superintendent of Schools (“County Superintendent”), and to the Clerk of the Board of Supervisors of Los Angeles County (“County Board”). The Board requests that the County Superintendent deliver a copy of all published notices to the Clerk of this Board.
9. Formal Notice. The Los Angeles County Registrar-Recorder/County Clerk is hereby requested to prepare a Notice of Parcel Tax Election (“Notice”) and to call the election by causing the Notice to be published in a newspaper of general circulation published in the District, in accordance with sections 5362 and 5363 of the Education Code and section 12112 of the Elections Code, as permitted and required by law.
10. Conduct of Election.
(a) Request to Elections Office. Pursuant to section 5303 of the Education Code, the Elections Office is requested to take all steps to hold the election in accordance with law and these specifications. The Board requests that the Elections Office deliver a copy of all published notices to the Clerk of this Board pursuant to section 12113 of the Elections Code.
(b) Voter Pamphlet. The Elections Office is hereby requested to reprint the Full Ballot Text in substantially the form attached hereto as Exhibit B in the voter information pamphlet to be distributed to voters pursuant to section 13307 of the Elections Code. In the event the Full Ballot Text will not be reprinted in the voter information pamphlet in its entirety, the County Registrar is hereby requested to print, immediately below the impartial analysis of the Measure, in no less than 10-point boldface type, a legend substantially as follows:
The above statement is an impartial analysis of Measure S. If you desire a copy of the Measure, please call the Los Angeles County Elections Office at (562) 462-2632 and a copy will be mailed at no cost to you.
(c) Consolidation. Pursuant to Education Code section 5342 and Elections Code section 10402.5, the Elections Office and the County Board are hereby requested to consolidate the election ordered hereby with any and all other elections to be held on June 2, 2009, within the District.
(d) Cost of Election. The South Pasadena Unified School District agrees to reimburse the County of Los Angeles for the cost of the special election.
(e) Canvass of Results. The County Board is authorized to canvass the returns of the election pursuant to section 10411 of the Elections Code.
11. Appropriations Limit. The Board shall provide in each year for an increase in the District’s appropriations limit as shall be necessary to ensure that the proceeds of the special tax may be spent for its authorized purposes.
12. Full Ballot Text. The Board hereby determines to include within the ballot pamphlet the Full Ballot Text in substantially the form attached hereto as Exhibit B, which is hereby approved and adopted by the Board, and the Elections Office is hereby directed to include the Full Ballot Text in the ballot pamphlet.
13. Ballot Arguments. The President of the Board and/or his/her designees are hereby authorized to prepare and file with the County Registrar any ballot argument prepared in connection with the election, including a rebuttal argument, each within the time established by the Elections Office, which shall be considered the official ballot arguments of the Governing Board as sponsor of the Measure.
14. Official Actions. The District Superintendent, President of the Board, or their designees, are hereby authorized and directed to execute any other document and to perform all acts necessary to place the Measure on the ballot, including making any changes to the text of the measure described in this Resolution, or to the abbreviated form of the measure, or to the text of this Resolution, as may be convenient or necessary to comply with the intent of this Resolution, the requirements of elections officials, and requirements of law.
15. Accountability Measures. The members of the Board, the Superintendent of the District, and officers and staff of the District are hereby requested and directed, individually and collectively, to provide accountability measures pursuant to Government Code section 50075.1 that include, but are not limited to, all of the following: (a) A statement indicating the specific purposes of the qualified special tax, (b) a requirement that the proceeds be applied only to the specific purposes identified pursuant to subsection (a), (c) the creation of an account into which the proceeds shall be deposited, and (d) an annual report pursuant to section 50075.3. of the Government Code, as provided in Section 16 below.
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16.Annual Report. Pursuant to section 50075.3 of the Government Code, the Board directs that the chief fiscal officer of the District file a report with the Board no later than January 1, 2011, and at least once a year thereafter while the special tax is in effect. The annual report shall contain both of the following: (a) The amount of funds collected and expended, and (b) the status of any project required or authorized to be funded by the special tax.
ADOPTED, SIGNED and APPROVED by the Governing Board of the South Pasadena Unified School District on the 3rd day of March, 2009, by the following vote:
AYES:_________________________________
NOES:_________________________________
ABSTENTIONS:_________________________________
ABSENT:_________________________________
___________________________________
President of the Governing Board of the
South Pasadena Unified School District
STATE OF CALIFORNIA)
)
LOS ANGELES COUNTY)
I, _____________________________, do hereby certify that the foregoing is a true and correct copy of Resolution No. 2008-2009-26, which was duly adopted by the Board of Education of the South Pasadena Unified School District at meeting thereof held on March 3rd, 2009, and that it was so adopted by the following vote:
AYES:_________________________________
NOES:_________________________________
ABSTENTIONS:_________________________________
ABSENT:_________________________________
By
Secretary of the Board of Education
Or Governing Board Designee
EXHIBIT A
ABBREVIATED TEXT OF MEASURE
To offset severe cuts in State funding for schools and protect the quality of education; to help prevent teacher layoffs, class size increases, and cuts including libraries, arts, music, and classroom academics, shall the South Pasadena Unified School District levy an annual special tax for four years at $95/unit in multi-unit parcels and $288 for other parcels, with a senior exemption; independent, citizens oversight committee; no funds for administrator salaries; and with every dollar staying in South Pasadena schools?
EXHIBIT “B”
FULL BALLOT TEXT
The full text of the ballot measure shall read as follows:
To offset severe cuts in State funding for schools and protect the quality of education; to help prevent teacher layoffs, class size increases, and cuts including libraries, arts, music, and classroom academics, shall the South Pasadena Unified School District levy an annual special tax for four years at $95/unit in multi-unit parcels and $288 for other parcels, with a senior exemption; independent, citizens oversight committee; no funds for administrator salaries; and with every dollar staying in South Pasadena schools?
The purpose of the measure is to preserve and continue high quality education in the South Pasadena Unified School District and to fund the following specific programs and services:
a) Continue to maintain high quality academic programs and to retain teachers;
b) Continue to provide small class size (20 students per class) in grades K-3; and in 9th grade English;
c) Continue to fund District library and media programs;
d) Continue to fund District Visual and Performing Art programs (i.e. art, music, drama) and academic programs; and
e) Prevent or reduce numerous teacher layoffs, and the layoffs of teacher aides, librarians, counselors, and other District personnel.
Basis of Tax.
The tax shall be levied on all Parcels of Taxable Real Property in the District, as defined below, on the following basis:
Type of ParcelRate of Annual Tax
Multi-Dwelling Unit ParcelNot to exceed Ninety-Five Dollars ($95.00) per dwelling unit
All Other ParcelsNot to exceed Two Hundred Eighty-Eight Dollars($288.00) per parcel
“Parcel of Taxable Real Property” is defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the Los Angeles County Treasurer-Tax Collector’s Office, as applicable depending on parcel location. All property that is otherwise exempt from or upon which no ad valorem property taxes are levied in any year shall also be exempt from the special tax in such year. The tax itself shall not be levied on parcels on an ad valorem basis.
A “Multi-Dwelling Unit Parcel” is a Parcel of Taxable Real Property that contains more than one dwelling unit, including, without limitation, a duplex or half-plex.
If more than one adjacent Assessor parcel constitutes a single parcel under the Subdivision Map Act (California Government Code section 66410 et seq.), then the parcel will be treated as a single Parcel of Taxable Real Property for purposes of the amount of tax due, and a claim for refund may be made by the property owner pursuant to the claim procedures outline below.
An exemption may be granted on any single parcel owned by one or more persons aged 65 years or older, or one or more persons receiving Supplemental Security Income for disability, regardless of age, who occupies the parcel as a principal residence, upon application for exemption. Applications for such exemptions must be made during the period from June 15 through July 15 in the first year the tax is levied (2009), and during the period from May 15 through June 15 (or the next regular business day thereafter) of each of the following years the parcel tax is levied and in accordance with procedures established by the South Pasadena Unified School District Board of Education, or its designee.
Claim Procedures
With respect to all general property tax issues and billing matters within its jurisdiction, the Los Angeles County Tax Assessor or other appropriate County tax official shall make all final determinations of tax exemption or relief for any reason, and that decision shall be final and binding. With respect to matters specific to the levy of the special tax, including determination of Senior Citizen Exemption or Disability Exemption, however, the decisions of the District shall be final and binding. In the latter case, a claim for a refund of the special tax shall comply with the following and any additional procedures as established by the Board:
(a) All claims shall be filed with the Superintendent of the District no later than one year after the date the tax was paid. The claimant shall file the claim within this time period and the claim shall be finally acted upon the Board as a prerequisite to bringing suit thereon.
(b) Pursuant to Government Code section 935 (b) the claim shall be subject to the provisions of Government Code sections 945.6 and 946.
(c) The Board shall act on a timely claim within the time period required by Government Code section 912.4.
(d) The procedure described herein, and any additional procedures established by the Board, shall be the exclusive claims procedure for claimants seeking a refund, reduction, or re-computation of the special tax. Whether any particular claim is to be resolved by the District or by the County shall be determined by the District, in coordination with the County as necessary.
Appropriations Limit
Pursuant to California Constitution article XIIIB and applicable laws, the appropriations limit for the District will be adjusted periodically by the aggregate sum collected by levy of this special tax.
Accountability Measures
The proceeds of the special tax shall be applied only to the specific purposes identified above. The proceeds of the special tax shall be deposited into a fund, which shall be kept separate and apart from other funds of the District. No later than January 1 of each year while the tax is in effect, the District shall prepare and file with the Board a report detailing the amount of funds collected and expended, and the status of any project authorized to be funded by this measure.
In addition, an independent Citizen’s Oversight Committee shall be appointed by the Board of Education to ensure that the special tax proceeds collected pursuant to this measure are spent for their authorized purposes, and to report annually to the Board of Trustees and the public regarding the expenditure of such funds.
Annual Plan.
An expenditure plan (the “Proposed Annual Plan”) shall be developed annually, commencing in February 2010, for the succeeding fiscal year by the District staff in consultation with the Independent Citizens Oversight Committee. The Proposed Annual Plan will recommend expenditures of the tax proceeds that are consistent with the intent of the Funding Measure. The assumptions associated with the recommended expenditures shall be included in the Proposed Annual Plan. The Proposed Annual Plan shall be presented for Board action each fiscal year in conjunction with the District’s annual budget adoption process for the subsequent fiscal year. To facilitate public discussion, the Proposed Annual Plan shall be made available for public review.
Severability
The Board hereby declares, and the voters by approving this measure concur, that every section and part of this measure has independent value, and the Board and the voters would have adopted each provision hereof regardless of every other provision hereof. Upon approval of this measure by the voters, should any part of the measure or taxing formula be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts of the measure or taxing formula hereof shall remain in full force and effect to the fullest extent allowed by law.
Protection of Funding
Current law forbids any decrease in State or Federal funding to the District because of the District’s adoption of a parcel tax. However, if any such funds are reduced because of the adoption of this parcel tax, then the amount of the special taxes will be reduced annually as necessary in order to restore such State or Federal funding.
Click here for Parcel Tax Volunteer and Endorsement Form
