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HomeMy WebLinkAboutResolution 2012-114 N.C.S. 07/16/2012 Resolution No. 2012-114 N.C.S. of the City of Petaluma, California ORDERING THE SUBMISSION TO THE QUALIFIED ELECTORS OF THE CITY OF AN ORDINANCE TO IMPOSE AN ANNUAL PARCEL TAX ON PARCEL OWNERS IN THE CITY OF PETALUMA TO FUND SPECIFIED PARK AND RECREATION FACILITIES AND PROGRAMS IN THE CITY OF PETALUMA AT THE GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 6, 2012, REQUESTING THE SONOMA COUNTY BOARD OF SUPERVISORS TO CONSOLIDATE SAID ELECTION WITH THE NOVEMBER 6, 2012 STATEWIDE GENERAL ELECTION AND PROVIDING FOR SUBMISSION OF BALLOT ARGUMENTS AND REBUTTALS WHEREAS, on April 13, 2012, a voter initiative was filed with the Petaluma City Clerk which, if approved by a two-thirds majority of City voters, would impose an annual parcel tax on parcel owners in the City of Petaluma to fund specified park and recreation facilities in the City of Petaluma in specified amounts ("the initiative"); and, WHEREAS, on April 16, 2012, a title and summary of the initiative was provided to the initiative filer, which title and summary are attached to this resolution as Exhibit A; and, WHEREAS, the initiative proponents filed with the City Clerk on April 19, 2012 a certification of publication in the Petaluma Argus Courier of a notice of intent to circulate a petition concerning the measure, which certification is attached to and made a part of this resolution as Exhibit B; and, WHEREAS, on June 14, 2012, proponents of the initiative filed with the City Clerk documents purporting to include 558 petition sections containing 5,158 signatures; and, WHEREAS, the petition sections received June 14, 2012 were forwarded to the Sonoma County Clerk pursuant to an agreement between the City of Petaluma and the County of Sonoma concerning the provision of certain election services; and, WHEREAS, the Sonoma County Clerk has provided a certificate concerning review of the petition sections; and, WHEREAS, Section 9114 of the California Elections Code requires the City Clerk, as the City Elections Official, to examine such petition sections and certify the results of the examination within 30 working days (excluding Saturdays, Sundays, and holidays) of filing of the petition, or in this case by the July 27, 2012; and, WHEREAS, California Elections Code Section 9114 further provides that if such petition is found insufficient, no further action may be taken on the petition; and, WHEREAS, California Elections Code Section 9215 requires that if such petition is found sufficient, the City Council must take one of three actions prescribed under that section, namely: 1) adopt the ordinance, without alteration, at the meeting at which the petition is certified, or a regular meeting within 10 days of that meeting, 2) submit the ordinance to the voters pursuant to California Elections Code Section 1405, subdivision (b) at the next regular municipal election,or 3) order staff to submit a report concerning potential fiscal, general plan Resolution No. 2012-114 N.C.S. Page 1 and zoning, land use, infrastructure, and other impacts of the initiative within 30 days of the meeting at which the petition is certified; and, WHEREAS, the Petaluma City Clerk, as the City's Elections Official, has certified the sufficiency of the petition in accordance with California Elections Code sections 9114, 9115 and other applicable law, and the Clerk's certification is attached to and made a part of this resolution as Exhibit C; and, WHEREAS, if adopted, the initiative would impose a special tax; and, WHEREAS, pursuant to the California Constitution, Article XIIIA, §4, Article XIIIC, §2(d) and Government Code §53722, no special tax shall be imposed by a local government unless and until such special tax is submitted to the electorate of the local government and approved by a two-thirds vote of the voters voting in an election on the issue; and, WHEREAS, on May 7, 2012 the City Council adopted Resolution No. 2012-059 N.C.S., Accepting Information on Fiscal and Other Impacts of the Proposed Parcel Tax Initiative to Fund Specified Park and Recreation Facilities and Programs in the City of Petaluma, which resolution and staff report are attached to and made a part of this resolution as Exhibit D; and, WHEREAS, November 6, 2012 is the date of the City's next regular municipal election; and, WHEREAS, Section 4 of Article Ill of the Petaluma City Charter provides that except as otherwise specified in the charter, all regular and special city elections are to be held in accordance with the California Elections Code, as amended; and, WHEREAS, Section 76 of Article XII of the Petaluma City Charter provides that ordinances may be enacted by and for the city pursuant to Division 4 of Chapter 3 of Article 1 of the California Elections Code, as amended; and, WHEREAS, provisions of the California Elections Code set forth the procedures and requirements for the submission of measures to the voters, including consolidation of municipal and statewide elections, placement on the ballot, amendment and withdrawal, submission of ballot arguments, and preparation of impartial analysis and rebuttal arguments. NOW, THEREFORE,THE CITY COUNCIL OF THE CITY OF PETALUMA DOES HEREBY RESOLVE AS FOLLOWS: 1. Pursuant to the requirements of the City of Petaluma Charter, California Elections Code Section 9222 and other applicable law, there is called and ordered to be held in the City of Petaluma, California, on Tuesday, November 6, 2012 an election for the purpose of submitting to the voters a measure that would impose an annual parcel tax on parcel owners in the City of Petaluma to fund specified park and recreation facilities in the City of Petaluma in specified amounts. Resolution No. 2012-114 N.C.S. Page 2 2. The ballot language for the proposed ordinance shall be as follows: MEASURE _ Shall the City of Petaluma ordinance enhancing specific park and recreation projects, making trail/field safety improvements and playgrounds more accessible, repairing/replacing outdated, deteriorating facilities, and establishing new recreational opportunities by levying a fifteen-year parcel tax of 552 annually for single-family homes; with specified amounts for multi-family and other properties; exemptions for seniors and others, with YES NO resulting revenue remaining local (exempt from state use), annual audits, and oversight by an independent citizens' committee, be adopted? 3. The measure to be approved by the voters pursuant to Section 2 of this resolution is as set forth in Exhibit E attached hereto. 4. (a) An election on the measure set forth in Section 2 shall be held in conjunction with the municipal election to be held in the City of Petaluma on Tuesday, November 6, 2012. In accordance with the Petaluma City Charter and California Elections Code Section 10403, the City Council requests that the Board of Supervisors of Sonoma County consolidate the election on the measure with the statewide general election on the same day and issue instructions to the Sonoma County Election Department to take anyand all steps necessary for the holding of the consolidated election. (b) The election on the measure set forth in Section 2 shall be held and conducted, the votes canvassed and the returns made, and the results ascertained and determined as provided for herein and the California Elections Code. (c) The election for the measure set forth in Section 2 shall be held in Sonoma County in the City of Petaluma on November 6, 2012, as required by law, and the Sonoma County Election Department is authorized to canvas the returns of that election with respect to the votes cast in the City of Petaluma. (d) In accordance with and subject to the Petaluma City Charter, at the next regular meeting of the City Council of the City of Petaluma occurring after the returns of the election for the measure set forth in Section 2 have been canvassed and the certification of the results to the City Council, the City Council shall cause to be entered in its minutes a statement of the results of the election. 5. (a) In accordance with California Elections Code Section 9282 and 9283, arguments submitted for or against the measure shall not exceed 300 words in length, and shall be printed upon the same sheet of paper and mailed to each voter with the sample ballot for the election and be signed by not more than five persons. (b) In accordance with California Elections Code Section 9282, the following headings, as appropriate, shall precede the arguments' wording, but shall not be Resolution No.2012-114 N.C.S. Page 3 counted in the 300 word maximum: "Argument In Favor of Measure " or, "Argument Against Measure " (the blank spaces being filled only with the letter or number, if any, designating the measure). (c) In accordance with California Elections Code Section 9283, printed arguments submitted to voters in accordance with Section 9282 of the Elections Code shall be filed with the City Clerk, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization the name of the organization and the printed name and signature of at least of one its principal officers who is the author of the argument. Arguments are due in the office of the City Clerk prior to 5:00 p.m. on Monday, August 20, 2012. 6. (a) Pursuant to California Elections Code Section 9285, when the City Clerk has selected arguments for and against the measure that will be printed and distributed to the voters, the City Clerk shall send copies of the argument in favor of the measure to the authors of the argument against, and copies of the argument against to the authors of the argument in favor. Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument that it seeks to rebut. (b) Rebuttal arguments shall not exceed two hundred fifty words and be signed by not more than Live persons The author or a majority of authors of an argument relating to a City measure may prepare and submit a rebuttal argument or may authorize in writing any other person or persons to prepare, submit, or sign the rebuttal argument. (c) The last day for submission of rebuttal arguments for or against the measure shall be by.5:00 p.m. on Thursday, August 30, 2012. (d) All previous resolutions providing for the filing of rebuttal arguments for City of Petaluma measures are repealed. The provisions of this resolution concerning rebuttal arguments shall only apply to the election to be held on November 6, 2012. and following the conclusion of that election are repealed. 7. In accordance with California Elections Code Section 9280, the City Attorney is directed to file with the City Clerk by Monday, August 20, 2012, an impartial analysis of the measure, not to exceed live hundred words, showing the effect of the measure. 8. The City of Petaluma recognizes that additional costs may be incurred by the County by reason of the measure and agrees to reimburse the County for such costs. The City Manager is hereby authorized and directed to appropriate the necessary funds to pay for the City's cost of placing the measure on the election ballot. 9. (a) The City Clerk is directed to file a certified copy of this resolution with the Board of Supervisors of Sonoma County and the Sonoma County Elections Department on or before Friday, August 10, 2012. The City Clerk is hereby authorized and directed to take all steps necessary to place the measure on the Resolution No.2012-I 14 N.C.S. Page 4 ballot and to cause the measure attached as Exhibit E to be published once in a newspaper of general circulation, or any other newspaper designated as the official newspaper of the City of Petaluma, in accordance with California Elections Code Section 12111 and California Government Code Section 6061. A copy of the measure shall be made available to any voter upon request. The City Clerk is authorized and directed to give further'additional notice of the measure in time, form and manner as required by law. (b) In all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections. Under the power and authority conferred upon this Council by the Charter of said City. REFERENCE: I hereby certify the foregoing Resolution was introduced and.adopted by the r pp ved as to Council of the City of Petaluma at a Regular meeting on the 16"day of July.2012, form: by the following vote: City Attorney AYES: Albertson, Barrett. Mayor Glass. Harris. Healy. Kearney.Vice Mayor Renee NOES: None ABSENT: None ABSTAIN: None - tv ATTEST: X - l 1 `� / /y.i City Clerk N Resolution No. 2012-114 N.C.S. Page 5 Exhibit A PARCEL TAX INITIATIVE TO FUND SPECIFIED PARK AND RECREATION FACILITIES AND PROGRAMS IN THE CITY OF PETALUMA (Cal. Elections Code 69203) I f approved by two-thirds of Petaluma voters, this measure would impose an annual parcel tax on Petaluma parcel owners. The tax proceeds would only be used to fund specified parks and recreation projects and programs in specified, approximate amounts. For parcels of owners legally exempt from taxation, the tax would be imposed on the holder of any possessory interest in the parcels; unless the interest holder is also legally exempt from taxation. The measure would impose specified annual, per-parcel tax amounts ranging from $52 for single-family residential parcels, to $500 for multiple-residential-unit parcels with 11 or more units. Tax amounts vary depending upon parcel use, and whether the parcel is improved. The measure would exempt parcels owned by: private, parochial and special schools; senior citizens; religious institutions;government; and nonprofit service organizations, as defined in the measure. The measure would also partly exempt affordable housing projects, and exempt common areas, as defined in the measure. The measure would require exempt parcel owners to timely submit tax exemption forms. The tax would be imposed each July 1 beginning July 1, 2013 and continuing through July 1, 2027, and be collected in thesame way as property tax. Each year's payment could be paid in two installments due December and April 10. The measure.provides for establishment of a citizen oversight committee appointed by the Petaluma Recreation, Music, and Parks Commission that would report on how parcel tax funds have been spent. The measure Would require the City manager to provide the oversight committee administrative support and quarterly project status reports. The measure would require the City's chief fiscal officer to report annually on funds collected and expended, and on project status. The measure would require the City to oversee collection and receipt of all tax proceeds, to deposit them into a special account,.and to expend them only for authorized purposes. The City would be required to administer and enforce the measure, and authorized to adopt enforcement rules and regulations. The measure permits authorizing Sonoma County to collect the parcel tax proceeds in the same manner as City property taxes, with the same penalties and interest for non-payment. Parcel tax proceeds could be used to pay for City administrative support to the oversight committee, the annual financial report, City costs of collection, deposit, administration, and enforcement, and any collection charges imposed by Sonoma County. The measure authorizes the City council to promulgate regulations consistent with the measure's purposes. The measure prohibits the City council from increasing parcel tax rates without voter approval, and authorizes the City council to make changes to the measure that ate consistent with the measure's purposes, and that are recommended by the oversight committee. Resolution No.2012-1 I4 N.C.S. Page 6 Parcel Tax lninative to Fund Specifed.Park and Recreation Facilities and Programs in the City of Petaluma The measure also addresses: City authority to examine and compel production of specified records related to parcel ownership and tax computation; tax delinquencies; penalties; interest; refunds; definition of terms; and interpretation of the measure. The measure would be automatically repealed on July 1, 2031, four years after the finale of the tax. � I I Dated: April 1.6, 2012 By: Eric W. D. y City Attorney, City of Petaluma 1836495.1 • Resolution No. 2012-114 N.C.S. Page 7 Exhibit B CERTIFICATION OF PUBLICATION IN Petaluma Argus-Courier (Published "Thursdays) IN -fflE SUPERIOR COURT NOTICE OF INTENT TO CIRCULATE-PETITION Notice is hereby given by the persons whose names appear hereon of their OI' TI-IL intention to circulate the petition within the City of Petaluma for the purpose _ of placing a parcel tax initiative on the ballot.A-statement of the reasons of STATE ATE Or- CALIFORNIA the proposed action as contemplated in the petition is as follows:In order to maintain, repair and expand the Cit s arks and recreation facilities due to In and f0 r the County of Sonoma the City's lack of funding for maintenance and improvement of existing parka and recreation facilities and the City's lack of funding for expanding parks _ and recreation facilities,it is the intent and effect of this parcel tax initiative D CC LA RATION to impose a$52 annual residential parcel tax,with specified amounts for mul- tifamily,commercial,industrial,and other properties,and with certain exem- 1 ant a citizen of the United States, over the age of sons,for a period of 15 years to be used solely for the following 8 projects: Cavanagh Center and Swim Center Improvement;Playground Replacements' eighteen years and a resident of said county and was at and Tennis Court Resurfacing; David Yearsley River Heritage Center; East all S• id times the principal clerk of the printer and Washington Park;Polly Hannah Klaas Center Renovation and'Youth Program Development; Community Center Renovation; Extension of Trails and River puNlsher of The Petaluma Argus-Courier, a newspaper Access;and Prince Park Upgrade.A Citizen Oversight Committee will ensure of general circulation, published. weekly Ill the Qty of projects: Petaluma, from the initiative are used exclusively for the 8 targeted • Petaluma, in.said County of Sonoma, State of California; _isi _raj /5r Mark L.Ferguson Carol E.Eber Kevin McDonnell that The Petaluma Argus-Courier Is and was at all Hines 112 Rancho Bonito Circle 209 Kent Street 311 Howard Street herein mentioned, a newspaper of general circulation as Petaluma,CA 94954 Petaluma,CA 94952 Petaluma,CA 94952 BALLOT TITLE ilia:. iGi, is defined J:s Nce:ical 6900 0f the Coverumeist PARCEL TAX INITIATIVE TO FUND SPECIFIED PARK AND RECREATION COiJe; ::5 status 15 sect; tic`. Ci;a fie; Of g=❑afar C:rCU'at ion FACILITIES AND PROGRAMS IN THE CITY OF PETALUMA (Cal.Elections Code§9203) i having been established by Court Decree No. 35518 of . BALLOT SUMMARY the Superior Court of the Slate of California, in and for If approved by two-thirds of.Petaluma voters, this measure would impose • an annual parcel fax on Petaluma parcel owners. The tax proceeds would the Comity of Sonoma. Department No 1 thereof; and as only he used to-fund specified parks and recreation projects and programs inspecified,approximate amounts.For parcels of owners legally exempt from provided he said Section 6000, is published fit the taxation,the tax would be imposed on the holder of any possessory interest in dlssem lnellOrl of Oeit and telegraphic news and the parcels,unless the interest holder is also legally exempt from taxation. The measure would impose specified annual,per-parcel tax amounts ranging I illebig ence of a general character, having a bona .Ode from$52 for single-family residential parcels,to$500 for multiple-residential unit parcels with 11 or more units.Tax amounts vdry depending upon parcel S abseil pt 1On list of paging subs Fri hers, and is not devoted use and whether the parcel is improved.The measure would exempt parcels owned by: private parochial and special schools; senior citizens; religious to the interests. or published for the entertainment or institutions; government; and nonprofit service organizations, as defined i16t1'LI CIIOn of a particular class, profession, Crude, calling., in the'measure. The measure would also partly exempt affordable housing '- I projects,and exempt common areas,as defined in the measure:The measure RICO Or denm o that loll, Ur for the entertainment and would require exempt parcel owners to timely submit tax exemption towns. The tax would be imposed each July 1 beginning July 1,2013 and continuing IUti'netion of such classes, professions, trades, callings, through Jury 1,2027,and be collected in the same way as property tax.Each lace- or dCllUm ma110115. Lhul 9I all said times said year's payment could be paid in two installments due December and April 10. The measure provides for establishment of a citizen oversight committee newspaper has been established, published in the said appointed by the Petaluma Recreation, Music, end Parks Commission that would report on how parcel tax funds have been spent.The measure would City of Petaluma, In said County and State at regular require the City manager to provide the oversight committee administrative intervals for more than one year ffCC edln° the first support and quarterly project status reports.The measure would require the preceding Cty's chief fiscal officer to report annually on funds collected and expended, publication of this notice herein mentioned; that said and on prolect status, The measure would require the City to oversee collection and receipt of all notice Was set ill type not smaller than non pare i I and was tax proceeds,to deposit them into a special account,and to expend them only for authorized purposes.The City would be required to administer and enforce preceded with words printed in black face type not the measure, and authorized to adopt enforcement rules and regulations. $Illalll'r than ((pupal el describing and CX pressing Ill The measure permits authorizing Sonoma County to collect the parcel tax proceeds in the same manner as City property taxes,with the same penalties 8IElleral terms, the purport and character of the notice antl•nterest for non-payment.Parcel tax proceeds could be used to pay for City administrative support to the oversight committee,the annual financial intended to be given NOTICE OF INTENT '10 report,City costs of collection,deposit,administration,and enforcement,and nr'nirr any collection charges imposed by Sonoma County. .' I.P III l TC I I 1111ON ropy, ,ac ' _ � - - �- � -`Yl. -�" The measure authorizes the 'ty council-to ly e y I_" consis- tent and printed Ill 4114 �ICIYSpapeC at least one tent with the measure's p pas s-n prohibits thy City cl boo, increasing parcel tax rates without voter approval, and authorizes the City censecaitivn time Fomr-:°'tc"g en the !9 d a y or A..tt;I council to make changes to the measure that are consistent with the mea- sure's purposes,and that are recommended by,the oversight committee. )013 Eilld ending on the IOtll day of April, 2012, to-wit The measure also addresses:Cityauthoritytoexamineandcompelproduc- tion of specified records related to parcel ownership and tax computation-;tax April 19,2012. delinquencies;penalties;interest;refunds;definition of terms;and interpreta- tion of the measure.The measure would be automatically repealed on July 1, 2031,four years after the final levy of the tax. - I DI CLAI:L UNDER PENALTY OF PERJURY that the Dated:April 16,2012 Gy:rst Iofegolllg is true and correct- Eric w.Dally City Attorney,City of Petaluma 2578670-Pub.Apr. 19,2012 1y_ DATED this 19th day of April, 2012, at Petaluma. - -_• California- ,--1 �� / Signed 7 a/�u ��J2� � I_ CaJ/ Mary Jane Hutchinson, Chief(llerk 2575670 cii/ Resolution No. 2012-114 N.C.S. Page 8 Exhibit C City Clerk's Certification (Cal. Eke. Code §9114) Parcel Tax Initiative to Fund Specified Parks and Recreation Facilities and Programs in the City of Petaluma The following certification is made by the Petaluma City Clerk in her capacity as Elections Official for the City of Petaluma pursuant to Elections Code Section 9114 and other applicable law. In accordance with Section 9114 the Elections Official is required to examine initiative petitions and to determine whether they are signed by the requisite number of voters within 30 days (excluding Saturdays, Sundays, and holidays) from the date of the filing of the petition, and, if the petition is found sufficient, to certify the results of the examination at the next regular meeting of the legislative body. Factual Background On April 12, 2012, a notice of intent to circulate petition was received from Carol fiber on behalf of a group called "Petaluma Friends of Recreation."On April 13, 2012, a revised proposed ballot initiative was submitted to the City which its proponents titled "The Save Petaluma Parks and Recreation Initiative." The measure, if approved by a two- thirds majority of City voters, would impose an annual parcel tax on parcel owners in the City of Petaluma to fund specified park and recreation facilities and programs in the City of Petaluma. The measure was submitted to the City Attorney for preparation of ballot title and summary which were provided to the proponents on April 16, 2012, On June 14, 2012, initiative proponents filed documents purporting to include 556 petition sections containing 5,161 signatures, and asserting that there were 31,277 registered voters in the City of Petaluma when last reported to the California Secretary of State in effect at the time the Notice of Intent was published. In accordance with Elections Code section 9255, to qualify for submission at a regular election, the petition must be signed by electors equal or greater in number to ten percent of the registered City voters, i.e., 3,127 valid signatures are required for certification of the measure. The June 15, 2012 submission was forwarded that day to the Sonoma County Clerk pursuant to an agreement between the City of Petaluma and the County of Sonoma providing for the performance of certain election services by the County Clerk. On June 19, 2012, the County Clerk's office provided a certificate stating that: the petitions were received by the County Clerk June 15, 2012, the petitions consisted of 558 sections and had attached affidavits purporting to be of the signature gatherers containing the dates the signatures were gathered and stating that signatures were signed in the gatherers' presence; that the County Clerk verified signatures by examining County voter registration records; and that the County Clerk counted the following signatures using a random sampling including examination of at least 500 of the signatures: Resolution No.2012-114 N.C.S. Page 9 Unverified (raw count) 5,158 Verified signatures 500 Verified, sufficient signatures 423 (84.6%) Verified signatures not sufficient 77 Verified signatures not sufficient because duplicate l 84.6% of the raw count of signatures=4,363.668 Certification The undersigned has examined the petition sections submitted June 15, 2012 in accordance with California Elections Code Section 9114 and 9115 and the substantive and procedural requirements contained in California Elections Code Section 9200 et seq., and certifies that: 1. The required number of signatures to qualify the initiative for the ballot is 3,127 in accordance with California Elections Code Section 9255. 2. The petition includes 4,362 sufficient signatures in accordance with the requirements of California Elections Code Section 9200 el seq. and other applicable law, and therefore is sufficient pursuant to California Elections Code Section 9114, 9115, 9255 and other applicable law. Claire Cooper Date Petaluma City Clerk 1932483.1 Resolution No. 2012-114 N.C.S. Page 10 Exhibit D Resolution No. 2012-059 N.C.S. of the City of Petaluma, California ACCEPTING INFORMATION ON FISCAL AND OTHER IMPACTS OF THE PROPOSED PARCEL TAX INITIATIVE TO FUND SPECIFIED PARK AND RECREATION FACILITIES AND PROGRAMS IN THE CITY OF PETALUMA WHEREAS, on April 13, 2012, a revised proposed ballot initiative was submitted to the City which its proponents titled "The Save Petaluma Parks and Recreation Initiative and, WHEREAS, in accordance With applicable law, the City Attorney provided a ballot title and summary on April 16, 2W 2;and, WHEREAS, a notice of intent to circulate voter petitions on the.measure for signature was published in the Argus Courier on April 19,2012; and, WHEREAS, pursuant to Elections Code section 9212, on April 16„2012, the City Council referred the proposed initiative to staff for analysis and a summary of its potential fiscal and other impacts on the City; and, WHEREAS, at a public meeting on May 7, 2012, the City Council considered and accepted the Summary of Fiscal and Other Impacts of the Proposed Parcel Tax Initiative to Fund. Specified Park and Recreation Facilities and Programs in the City of Petaluma attached hereto as Exhibit"A." NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Petaluma as follows: L. The Summary of Fiscal and Other Impacts of the Proposed Parcel Tax Initiative to Fund Specified Park and Recreation Facilities and Programs in the City of Petaluma attached hereto as Exhibit "A" is accepted as an accurate estimate of the fiscal and other impacts of the proposed initiative pursuant to California Elections Code section 9212. Resolution No.2012-1 14 N.C.S. Page 11 2. The City Council finds that the report attached as Exhibit "A" hereto concerning fiscal and other impacts of the proposed measure sufficiently addresses such impacts so as to inform the City Council and Petaluma voters, and declares that no further such report willbe.requestedby the City Council at or after such time as any petitions relating to the initiative are submitted and/or certified by the City Clerk. Under the power and auithorit •conferred upon this Council by the Charter of said City. /CM REFERENCE: I hereby certify the foregoing Resolution was introduced and adopted-by the Approved as t Council of the City of Petaluma at a Regular meeting on the 7th day of May, 2012. fo t. by the following vote:- City Attor( AYES: Albertson.Barrell.Mayor Class. Harris. Healy. Vice Mayor Renee NOES: None ABSENT: Kearney ABSTAIN: None / ATTEST: (e flit.City Clerk Mayor Resolution No. 2012-114 N.C.S. Page 12 Exhibit A to Resolution 2012-0591 V.C.S. SUMMARY OF FISCAL AND OTHER IMPACTS OF THE PROPOSED PARCEL TAX INITIATIVE TO FUND SPECIFIED PARK AND RECREATION FACILITIES AND PROGRAMS IN THE CITY OF PETALUMA (Elections Code section 9212) On April 13, 2012, a revised proposed ballot initiative was submitted to the City, titled The Save. Petaluma Parks and Recreation Initiative. In accordance with applicable law, the City Attorney provided a ballot title and summary on April 16, 2012, and a notice of intent to circulate voter petitions on the measure for signature was published in the Argus Courier on April 19, 2012. The proponents are currently gathering signatures and hope to submit sufficient signatures in time to qualify the measure for the November 6, 2012 general election. I f approved by two-thirds of Petaluma voters, the measure would impose an annual parcel tax on Petaluma parcel owners ranging from $52 for single-family residential parcels to $500 for multiple-residential-unit parcels with 11 or More units. Tax amounts would vary depending upon parcel use, and whether or not a parcel is improved. The measure would exempt parcels owned by schools, senior citizens, religious institutions, government; and nonprofit service organizations, and exempt common.areas, as defined in the measure, and would partially exempt affordable housing projects. The.tax proceeds would be segregated from other City funds and used only to fund specified parks and recreation projects, facilities and programs, in estimated specified amounts for each project, and specified administrative costs of the City. The tax would be levied annually through duly, 2027. On April 16, 2012, the City Council referred the proposed initiative measure to City staff and directed that staff report back at the regular Council meeting of May 7, 2012 on the significant potential impacts of the proposed initiative, in lieu of requiring an impact analysis after certification of any petitions, should certification occur. The purpose of this summary is to discuss significant potential fiscal and other impacts of the proposed initiative and to provide information to assist City decision makers and members of the public in understanding the impacts of the proposed initiative. Elections Code Section 9212 provides that reports pursuant to that section may consider, in addition to fiscal impacts of a proposed initiative, the proposed initiative's impact on funding infrastructure and whether the measure is likely to result in increased infrastructure costs or savings, including maintenance, for current residents. The impact report can also consider effects on the internal consistency of the general plan or land uses, the City's ability to meet housing needs, the measure's impact on the City's ability to attract and retain business and employment and any other relevant matters determined by the City Council. Resolution No.2012-114 N.C.S. Page 13 IMPACTS OF THE PROPOSED INITIATIVE Significant potential impacts of the proposed initiative, if approved by the voters, are discussed below. 1. Financial Impacts A. Payment of the Parcel Tax by local property owners. The proposed initiative proposes an annual parcel tax for a period of fifteen years on all residential, commercial and other properties in the City, with some exemptions, as noted above. The table below shows property types and applicable annual tax rates. These funds would be financial obligations of property owners, payable with annual real property tax bills. Parcel Tax/Annual Property Type/Owner Amount per Parcel $ 52 Single family residential 200 Multi family, 2 — 4 units- 425 Multi family, 5-10 units 500 Multi fam y, 11 or more units 425 Hotels, motels, mobile home parks 200 Bed & Breakfast Inns, Rooming Houses 52 Commercial - unimproved 365 Commercial - improved 52 Industrial - unimproved 365 Industrial - improved 52 Agricultural 365 Miscellaneous Exempt upon approval Private, parochial, special schools by the City of an Senior citizens exemption application Religious institutions Government Common areas Non-profit service organizations SO% exempt upon Affordable housing projects approval by die City of an exemption application Resolution No.2012-114 N.C.S. Page 14 13. Beneficial revenue to the City for parks and recreation uses. The-proposed initiative specifies eight parks and recreational projects, and the estimated total tax revenue to be used for each over the fifteen year period of the tax: Aquatics facilities, including but not limited to Cavanaugh $ 300,000 Center and the-Petaluma Swim Center • Petalnrna Community Center 1,300,00 East Washington Park, including but not limited to athletic fields, children's play areas, pedestrian and bicycle 6,122,000 pathways Playgrounds, park facilities and tennis courts at local parks, including but not limited to Meadowview, Arroyo, Miwok, McNear, Del Oro and Lucchessi Parks 750 000 Polly Klass Performing Arts Center, including but not limited to infrastructure, seismic; safety and ADA retrofitting, re-built stage and improved lighting, sound, seating, interior and exterior 500,000 Hiking, running and biking trails, includingbut not limited to those in Wiseman, Westndge, Walnut and La'l'ercera Parks and neat the Petaluma Marina 350,000 Prince Park, including but not limited to artificial turf fields 2,300,000 David Yearsley River Heritage Center 500,000 To the extent that improvements to these fadilities would otherwise not be made, or would be made if and when City General Fund moneys become available, the proposed initiative would be a substantial benefit to the City and the community as a whole. C. Costs of maintenance for new facilities The proposed initiative does not provide separate maintenance funds. The 'measure specifies that the tax proceeds be used for the upgrading, renovating, repairing, updating and/or constructing of specified facilities. Any such costs incurred after the expiration of the parcel tax and exhaustion of the tax proceeds would require other funding sources. Artificial turf fields at Prince Park could decrease maintenance and water costs if they replaced existing natural turf Resolution No.2012-114 N.C.S. Page I5 fields. Adding playing fields at East Washington Park could allow for generation of user fees that could provide maintenance revenue. D. Ciro administrative costs. The proposed initiative provides that funds from the parcel tax may be used to pay the City's cost of obligations which the proposed initiative would impose. Such obligations include overseeing the collection, receipt and enforcement of the parcel tax, establishing dedicated fund accounts, provision by the City Manager of administrative support creation of quarterly status reports on funded projects for the Oversight Committee to be established by the proposed initiative to monitor funding and expenditures, and preparation of a City Chief Fiscal Officer annual report. Therefore, although the proposed initiative creates administrative obligations of the City, it provides funding for such obligations. 2. Impact on General Plan 2025 policies and land use. The proposed initiative supports existing City parks and recreation facilities identified in the General Plan 2025 and therefore does not create either internal inconsistencies within the General Plan 2025, land use conflicts with the General Plan Land Use Map or conflicts with'the Implementing Zoning Ordinance. All of the facilities and parks targeted by the proposed initiative are either shown as existing parks on the General Plan Land Use Map, are contained within existing park properties (such as the David Yearsley River Heritage Center in Steamer Landing Park, and the Petaluma Community Center) or consist of a cultural facility specifically recognized as a valuable community asset in the General Plan (such as the Polly Klass Performing Arts Center). The proposed initiative is generally supportive-of the following General Plan 2025 Parks and Recreation Goals: Goal 6-G-I Retain and expand city-wide park and recreation assets and programs to maintain the quality of life they provide to the community Goal 6-G-2 Ensure parks and recreational assets are maintained to allow safe access and use Goal 6-G-4 Support and value the health, education, social activities and overall well-being of our citizens, regardless of age Goal 6-G-5 Recognize the inherent value to Petaluma's quality of life provided through -music, theater, dance, visual and literary arts and cultural programs Several Policies and Programs which implement these General Plan 2025 Goals make specific mention of restoring, maintaining and using facilities which would be partially funded by the proposed parcel tax, including the Livery Stable/David Yearsley River Heritage Center and Polly Klass Performing Arts Center (Policy 6-P-1-I); aquatics programs at the Petaluma Swim Center (Policy 6-l'-13); and support for senior activities, including the Cavanaugh Center (Policy 6-P-24-B)., Resolution No. 2012-114 N.C.S. Page 16 3. Economic health and the City's ability to attract and retain business. Although not identified expressly in the City's General Plan 2025 Economic Health.and Sustainahility clement, it is generally accepted that parks and recreational amenities are important -to the overall vitality and attractiveness of a city. That sense of vitality and .community appeal can be an asset to attracting the types of sustainable economic development recognized as critical in the City's planning efforts to further economic health and ssusrainability. 4. Other Impacts Because the proposed initiative would fund and improve existing facilities, it will not negatively impact vacant land or open space in the City, will not create new sources of traffic congestion, and will not have a negative effect on business areas or areas planned for other types of development, including'revitalization. The proposed initiative would not affect the ability of the city to meet its General Plan housing goals as adopted in the City of Petaluma 2009-2014 Housing Element, adopted on June 15, 2009. The proposed measure, if approved, may complement the City's efforts to provide adequate housing serving all income and age groups by increasing the availability of free or modest-fee facilities for recreation which can be used by residents, includinglow and moderate income persons, families, seniors and youth. • 18753561 Resolution No.2012-114 N.C.S. Page 17 Exhibit E THE SAVE PETALUMA PARKS AND RECREATION INITIATIVE The people of the City of Petaluma do ordain as follows: Section 1 . Chapter 4.50 is hereby added to Title 4 of the Petaluma Municipal Code, to read as follows: 4.50.010 TITLE. This chapter shall be known and referred to as "THE SAVE PETALUMA PARKS AND RECREATION INITIATIVE." 4.50.020 FINDINGS. The people of the City of Petaluma find and declare that: A. For many years, Petaluma's investment in its parks and recreation facilities has lagged behind a growing demand, resulting in insufficient recreational space and numerous facilities that are outdated, under maintained, and in disrepair. 13. Petaluma's budget for park maintenance has been continually slashed, resulting in reduced staffing, public facilities maintained by volunteers, and the necessary suspension of important parks and recreation construction and renovation projects. C. Petaluma's inability to adequately fund the maintenance and repair of its parks and recreation facilities has contributed to the deterioration of playing surfaces on athletic fields and tennis courts, substandard hiking and biking trails, and the need for major repairs to recreation facilities, including, but not limited to, the Petaluma Swim Center and Petaluma Community Center. D. Improvements to Petaluma's parks and playgrounds will enhance access for all citizens, including the disabled. E. Throughout California, those communities which have invested in high quality parks and athletic facilities have attracted thousands of visiting families who attend sports festivals and tournaments, thereby generating revenue for hotels, shops, restaurants, and other local businesses, as well as contributing to city sales tax and lodging tax revenue. Resolution No. 2012-114 N.C.S. Page 18 P. Realtors cite high quality parks and recreation facilities as a key decision factor for potential home purchasers or companies considering relocating their work force, resulting in increased property values for all Petaluma residents. G. Access to the performing arts and recreational programming, utilizing safe, available facilities, has been demonstrated to keep youth away from gangs and drugs by involving them in healthier pursuits. H. Petaluma has long been linked to the Petaluma River, and the David Yearsley River Heritage Center will improve river access, maintain that historical connection, and encourage the use of the river for recreation. 1. Article XIII A, Section 4, Article Xlll C, Section 2(d), and Article XIII P. Section 3(a) of the California Constitution; Article XII, Section 76 and Article XIV, Section 81 of the Petaluma City Charter; California Government Code sections 50077 and 53724; and California Elections Code section 9200 et seq. authorize cities to impose a special tax, and forsuch tax to become effective and enforceable if it receives the approval of two-thirds of the voters voting on the measure. 4.50.030 PURPOSE. The purpose of this chapter is to raise money from Petaluma property owners by assessing an annual parcel tax, and to use the proceeds of the tax solely to provide funding for the upgrading, renovating, repairing, updatingand/or constructing of the following parks and recreation projects and programs, in the following approximate amounts: A. Aquatics facilities, including, but not limited to, those of the Cavanagh Center and the Petaluma Swim Center ($300,000). B. The Petaluma Community Center (51,300,000). C. East Washington Park, including, but not limited to, athletic fields, children's play areas, and pedestrian and bicycle pathways ($6,122,000). D. Playgrounds, park facilities, and tennis courts, including, but not limited to, those in Meadow View, Arroyo, Miwok, McNear, Del Oro, and Lucchesi parks ($750,000). E. The Polly Klaas Performing Arts Center, including, but not limited to, infrastructure, seismic, safety, and ADA retrofitting, a re-built stage, and improved lighting, sound,seating, interior and exterior ($500,000). Resolution No.2012-114 N.C.S. Page 19 F. 1-liking, running, and biking trails, including, but not limited to, those in Wiseman, Westridge, Walnut and L,aTercera parks, and near the Marina ($350,000). G. Prince Park, including, but not limited to, the installation of artificial turf fields ($2,100,000). H. The David Yearsley River Heritage Center ($500,000). 4.50.040 IMPOSITION OF PARCEL TAX. There is hereby imposed a tax on all Owners of parcels in Petaluma for the privilege of using municipal services and the availability of such services. The tax imposed by this chapter shall be assessed on the Owner unless the Owner is by law exempt from taxation, in which case, the tax imposed shall be assessed on the holder of any Possessory Interest in such parcel, unless such holder is also by law exempt from taxation. The tax is imposed as of July 1 of each year on the person who owned the parcel or possessory interest on that date, except as otherwise provided for herein. A. Base Amount of Tax. The tax hereby imposed shall be set as follows, subject to exemption as provided in section 4.50.050, below: (l) For owners of Single Family Residential Parcels, the tax shall be at the annual rate of$52.00 per parcel. (2) For owners of Multiple Residential Unit Parcels that contain two to four Residential Units, the tax shall be at the annual rate of$200.00 per parcel. (3) For owners of Multiple Residential Unit Parcels that contain five to ten Residential Units, the tax shall be at the annual rate of$425.00 per parcel. (4) For owners of Multiple Residential Unit Parcels that contain eleven or more Residential Units, the tax shall be at the annual rate of$500.00 per parcel. (5) For owners of Hotels and Motels, the tax shall be at the annual rate of$425.00 per parcel. (6) For owners of Bed Sc. Breakfast facilities and Rooming Houses, the tax shall be at the annual rate of$200.00 per parcel. (7) For owners of Commercial - Unimproved parcels, the tax shall be at the annual rate of$52.00 per parcel. Resolution No.2012-114 N.C:S. Page 20 (8) For owners of Commercial - Improved parcels, the tax shall be at the annual rate of$365.00 per parcel. (9) For owners of Industrial - Unimproved parcels, the tax shall be at the annual rate of$52.00 per parcel. (10) For owners of Industrial - Improved parcels, the tax shall be at the annual rate of$365.00 per parcel. (I I) For owners of Agricultural parcels, the tax shall be at the annual rate of$52.00 per parcel. (1.2) For owners of Miscellaneous parcels, the tax shall he at the. annual rate of$365.00 per parcel. 4.50.050 EXEMPTIONS. A. Private. Parochial, and/or Special Schools. Private Schools, Parochial Schools and Special Schools are exempt from the taxes imposed by this chapter if their Owners complete and submit to the City on a timely basis a Private, Parochial, and/or Special School Parcel Tax Exemption Claim form, with the required documentation, which form will he developed and proyided by the City. B. Senior Citizens. Senior Citizens are exempt from the taxes imposed by this chapter if they own a single family residence and complete and submit to the City on a timely basis a Senior Citizen Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. C. Affordable Housing Projects. Affordable Housing Projects are exempt • from 50 percent (50%) of the taxes otherwise imposed by this chapter if their Owners complete and submit to the City on a timely basis.an Affordable Housing Project Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. The exemption shall apply in the same proportion that the Affordable I-lousing Project is exempted from ad valorem property taxes. D. Religious Institution Parcels. Religious Institution Parcels are exempt from the taxes imposed by this chapter if their Owners complete and submit to the City on a timely basis a Religious Institution Parcel Tax Exemption Claim form, with the required documentation, which form will he developed and provided by the City. E. Governmental Parcels. Governmental Parcels are exempt from the taxes imposed by this chapter if their Owners complete and submit to the City on a timely basis Resolution No.2012-114 N.C.S. Page 21 a Governmental Parcel Tax Exemption Claim form, with the required documentation; which form will be developed and provided by the City. E. Common Areas. Common Areas are exempt from the taxes imposed by this chapter if their Owners complete and submit to the City on a timely basis a Common Area Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. G. Non-prolit service organizations which provide services to traditionally underserved community members are exempt from the taxes imposed by this chapter if they complete and submit to the City on a timely basis a Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. 4.50.060. ACCOUNTABILITY MEASURES. A. CITIZEN OVERSIGHT COMMITTEE. An independent citizen oversight committee of five (5) members shall be appointed by the Petaluma Recreation, Music and Parks Commission as drawn from a pool of community nominations. The Oversight Committee shall include a representative of the Petaluma business community, an individual active in Petaluma's youth recreation programs, a representative of the Petaluma Service Alliance, and two other members. The Oversight Committee will review the expenditures funded by the tax in order to ensure that the funds are spent exclusively for the purposes.approved by the voters. The Committee will be comprised of Petaluma residents who are payers of this tax and who are not employees or elected officials of the City or members of any other City Committee or Board. The Oversight Committee will meet quarterly throughout the term of the tax and publicly report quarterly to the Recreation, Music and Parks Commission'and annually to the City Council on how the parcel tax funds have been spent. The Oversight Committee's meetings and records shall be open to the public in accordance with the Ralph M. Brown Act, California Government Code section 54950 and following, and the California Public Records Act, California Government Code section 6250 and following. The City Manager shall provide administrative support to the Oversight Committee and shall provide quarterly status reports to the Committee on the projects funded by the proceeds of the parcel tax. Proceeds from the parcel tax may be used to pay for costs incurred in providing support to the Oversight Committee. Resolution No.2012-114 N.C.S. Page 22 _ . B. INDEPENDENT ANNUAL REVIEW. The City's chief fiscal officer shall prepare an annual report no later than January 1 of each year, setting forth the amount of funds collected and expended, and the status of any project or program required or authorized to be funded by the proceeds of this parcel tax. The annual report shall be filed with the City Council, posted on the City's website, and provided to the Oversight Committee. Proceeds from the parcel tax may be used to pay for this annual report. C. SPECIAL ACCOUNT. The City shall deposit all funds collected from the taxes imposed by this chapter into a special account and shall appropriate and expend such funds only for the specific purposes authorized by this chapter. 4.50.070 DUTIES OF CITY. A. It shall be the duty of the City to oversee the collection and receipt of all taxes imposed by this chapter. The City is charged with the administration and enforcement of this chapter, and shall create forms and other materials as required to administer this chapter and may adopt rules and regulations relating to such administration and enforcement. Proceeds from the parcel tax may be used to pay for the City's costs of collection, receipt, administration and enforcement of taxes imposed by this chapter. B. The City shall ensure that taxes collected under this chapter are spent as prescribed in this chapter. C. The City may authorize Sonoma County to collect the taxes imposed by this chapter in conjunction with and at the same time and in the same manner as the County collects property taxes for the City. If the City elects to authorize Sonoma County to collect the tax, penalties and interest shall be.those applicable to the nonpayment of property taxes. Proceeds from the parcel tax may be used to pay for any charges assessed by Sonoma County for collection of the taxes imposed by this chapter. D. The City, or its designee, is hereby authorized to examine assessment rolls, property tax records, and records of Sonoma County and of Petaluma deemed necessary in order to determine ownership of Parcels and computation of the taxes imposed by this chapter. Resolution No.2012-114 N.C.S. Page 23 E. The City, or its designee, is hereby authorized to examine the books, papers and records of any person subject to the tax imposed by this chapter for the purpose of verifying the accuracy of any petition, claim or return filed and to ascertain the tax due. The City, or its designee, is hereby authorized to examine any person, whether as parties or witnesses, under oath, for the purpose of verifying the accuracy of any petition, claim or return filed or to ascertain the tax due under this chapter, whenever it believes such persons have knowledge of such matters, and for this purpose may compel the production of books, papers, and records. The refusal of such examination by any person subject to the tax shall be deemed a violation of this chapter and of this code and subject to any and all remedies specified herein. 4.50.080 COLLECTION OF TAX. A. The tax levied and imposed by this chapter shall be due and payable on July 1 of each year, beginning with fiscal year 201 3 — 2014 (commencing on July 1, 2013), through and including fiscal year 2027 — 2028, the final year in which the tax shall be levied (ending on June 30, 2028), but each year's payment may be paid in two installments due no later than December 10 and April 10. B. The tax shall be delinquent if the City does not receive it on or before the delinquency date set forth in the notice mailed to the Owner's address as shown on the most current assessment roll of the Sonoma County Auditor-Controller-Treasurer-Tax Collector, and the tax shall be collected in such a manner as the City may decide. The City may place delinquencies on a subsequent tax bill. C. Penalties invoked for failure to pay this tax shall be consistent, both in amount and means of collection, with penalties enforced for all similar taxes as determined by the City. D. The amount of any tax, penalty, and interest imposed under the provisions of this chapter shall be deemed a debt to the City. Any person owing money under this chapter shall be liable to the City in an action brought in the name of the City for the recovery for such amount. E. Whenever the amount of any tax, penalty, or interest imposed by this chapter has been paid more than once, or has been erroneously or illegally collected or received by the City; it may be refunded provided a verified claim in writing, stating the specific ground upon which such claim is founded, is filed with the City within one year of the date of payment. Resolution No. 2012-114 N.C.S. Page 24 The claim shall be filed by the Person who paid the tax or such person's guardian, conservator or the executor of her or his estate. No claim may be filed on behalf of other taxpayers or a class of taxpayers. Such claims shall he on forms and in the manner and time set forth in procedures established by the City, and shall be reviewed by the City Manager. if the claim is approved by the City Manager, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the Person from whom it was collected or by whom paid, and the balance may be refunded to such Person, his/her administrators or executors. Filing a claim shall be a condition precedent to legal action against the City for a refund of the tax. 4.50.090 EFFECTIVE DATE. In accordance with California Elections Code section 9217, after completion of the canvass by the City Clerk and certification of the election results to the City Council showing that at least two-thirds of Petaluma voters voted in favor of this chapter, this chapter shall be considered as adopted upon the City Council's declaration of the election results, and shall go into effect 10 days later. 4.50.100 ROLE OF CITY COUNCIL. A. The City Council is hereby authorized to promulgate such regulations as it shall deem necessary in order to implement the provisions of this chapter, as long as they are consistent with the chapter's purpose. B. The tax rates may not be increased by action of the City Council without voter approval, but the City Council may make any other changes to this chapter as are consistent with its purpose as defined in section 4.50.030 and recommended by the Citizens Oversight Committee. 4.50.110 SAVINGS CLAUSE. If any provision, sentence, clause, section or part of this chapter is found to be unconstitutional, illegal or invalid by a court of competent jurisdiction, such unconstitutionality, illegality, or invalidity shall affect only such provision, sentence, clause, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this chapter. It is hereby declared that the voters would have adopted this chapter had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein. Resolution No.2012-114 N.C.S. Page 25 If any tax imposed by this chapter is found to be unconstitutional, illegal or invalid by a court of competent jurisdiction, the amounts, services, programs and personnel required to be funded from such tax shall he reduced proportionately by any revenues lost due to such unconstitutionality, illegality or invalidity. 4.50.120 LIBERAL CONSTRUCTION. The provisions of this chapter shall be liberally construed to effectuate its purposes. 4.50.130 CONFLICTING BALLOT MEASURES. In the event that this chapter and another measure or measures relating to the same subject matter appear on the same City-wide ballot, the provisions of the other measure or measures shall be deemed in conflict with this chapter. In the event that this chapter receives a greater number of affirmative votes than the other measure or measures, the provisions of this chapter shall prevail over conflicting provisions in any other measure, and the conflicting provisions of the other measure or measures shall be null and void. 4.50. 140 DEFINITIONS. For purposes of this chapter; the following terms shall be defined as set forth below: A. "Affordable Housing Project" shall mean a project for very low, low, or moderate income housing in accordance with California Health and Safety Code section 33334.2 that is owned and operated by a nonprofit organization recognized as such by the United States Internal Revenue Service and the State of California Franchise Tax Board, or otherwise exempt from taxation pursuant to California Revenue and Taxation Code section 214, and which is subject to resale restrictions and/or a rental regulatory agreement approved by the City of Petaluma.. B. "Agricultural Parcel" shall mean a parcel that is used primarily for agricultural purposes. C. "Bed & Breakfast Facility" shall mean a parcel that contains one or more residential units or rooms which are rented to guests, usually on a short-term basis, and which rental includes breakfast. D. "Building" shall mean any structure having a roof supported by columns or by walls and designed for the shelter or housing of any person, chattel or property of any kind. The word "Building" includes the word "structure." Resolution No. 2012-114 N.C.S. Page 26 E. "Commercial - Improved Parcel" shall mean a parcel that is used for commercial, as opposed to residential or other purposes, and which is improved such that it has the ability to generate revenue for its owner. F. "Commercial - Unimproved Parcel" shall mean a parcel that is intended to be used for commercial, as opposed to residential or other purposes, but which is not improved. G. "Common Area" shall mean an area of land that is available for use by a group of people and their guests, such as tenants in an apartment complex, owners in a condominium complex, or owners in a gated community. Examples of common areas include lobbies, corridors, stairways, elevators, parking lots, driveways, laundry rooms, swimming pools, and tennis courts. H. "Family" shall mean one or more persons related by blood, marriage, domestic partnership, or adoption, and all unrelated persons who are living together in a single residential unit and maintaining a common household. 1. "Governmental Parcel" shall mean a parcel that is owned by the Federal, State, Local, or other government entity. J. "Industrial - Improved Parcel" shall mean a parcel that is used for industrial, as opposed to residential or other purposes, and which is improved such that it has the ability to generate revenue for its owner. K. 'Industrial —Unimproved Parcel" shall mean a parcel that is intended to be used for industrial, as opposed to residential or other, purposes but which is not improved. L. "Miscellaneous Parcel" shall mean a parcel that is not otherwise defined herein. M. "Multiple Residential Unit Parcel" shall mean a parcel zoned fora Building, or those portions thereof, which accommodates or is intended to contain two or more residential units. N. "Non-Residential" shall mean all parcels that are not classified by this chapter as Residential Parcels, and shall include, but not be limited to, parcels for industrial, commercial and institutional improvements, whether or not currently developed. Resolution No.2012-114 N.C.S. Page 27 O. "Owner" shall mean the Person having title to real estate as shown on the most current official assessment role of the Sonoma County Auditor-Controller- Treasurer-Tax Collector. P. "Parcel" shall mean a unit of real estate in Petaluma as shown on the most current official assessment role of the Sonoma County Auditor-Controller-Treasurer-Tax Collector. Q. "Parochial School" shall mean a school that is not a public school and that is owned by one or more religious institutions. R. "Person" shall mean an individual, firm, partnership, joint venture, association, social club, fraternal organization,joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit. S. "Possessory Interest" shall mean possession of, claim to, or right to the possession of, land or improvements and shall include any exclusive right to the use of such land or improvements. 7 . "Private School" shall mean a school that is neither a parochial school, a public school nor a special school and that is owned by one or more private owners. U. "Religious Institution Parcel" shall mean a parcel owned by a religious institution such as a church, synagogue, temple or mosque. V. "Residential Unit"shall mean a Building or portion of a Building designed for or occupied exclusively by one Family. W. "Rooming House" shall mean a parcel that contains one or more residential units or rooms which are rented to boarders, usually on a long-term basis. X. "Senior Citizen" shall mean an individual person aged 65 or older as of January 1, 2013. Y. "Single Family Residential Parcel" shall mean a parcel zoned for single family residences, whether or not developed. Z. "Special School" shall mean a school that is neither a public school nor a private school and that primarily serves special needs students. Resolution No. 2012-114 N.C.S. Page 28 Section 2. BALLOT QUESTION. Each ballot used at the election for this parcel tax shall have printed therein, in addition to any other matter required by law, the following: Measure . Shall the City of Petaluma enhance specific park and recreation projects by making safety improvements to trails and fields, making playgrounds more handicapped accessible, repairing and replacing outdated and deteriorating facilities, and by establishing new recreational opportunities through the levy of a fifteen-year parcel tax of 552 annually for single family homes, with specified amounts for multi-family, commercial, industrial, and other properties, with an exemption for senior citizens and others, with all resulting revenue to remain local and exempt from state use, and with annual audits and supervision by an independent citizens' oversight committee? Yes No Section 3 REPEAL. This measure shall expire, be repealed and of no further effect without further action by the people or the City on July 1, 2031 unless extended by the City or'the people in accordance with applicable law. Resolution No.2012-114 N.C.S. Page 29