Shall the Pleasant Ridge Union School District be authorized to levy a temporary special tax for a period of five years at an annual rate of $92.00 per parcel to fund essential school programs and services including, Gifted and Talented Educational Programs, Visual and Performing Arts, Counseling and Nursing Services, Libraries, Technology, Equipment and Curriculum, Academic Programs, Student Athletics, Auxiliary/Extracurricular Academic Programs, Physical Education?
FULL BALLOT TEXT
The full text of the ballot measure shall read as follows:
Shall the Pleasant Ridge Union Elementary School District be authorized to levy a temporary special tax for a period of five years at an annual rate of $92.00 per parcel to fund essential school programs and services including, Gifted and Talented Educational Programs, Visual and Performing Arts, Counseling and Nursing Services, Libraries, Technology, Equipment and Curriculum, Academic Programs, Student Athletics, Auxiliary/Extracurricular Academic Programs, Physical Education?
The purpose of the measure is to preserve and continue to fund the following specific programs and services:
a) Continued availability of specialized Gifted and Talented Educational Programs;
b) Continued availability of sufficient numbers of classes in core and elective subjects;
c) Continued availability of Visual and Performing Arts classes and programs;
g) Continued availability of library programs and librarian services;
h) Continued availability of physical education, athletics and co-curricular programs;
i) Continued availability of academic support programs;
j) Continued availability of auxiliary educational programs and fieldtrips;
k) Continued Counseling, Nursing, and Psychologist staffing;
l) Continued availability of Site Safety and Support Services; and
The purpose of the measure also is to decrease the likelihood and/or magnitude of layoffs of District teachers in the event of further State budget cuts.
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:
All Parcels Rate of Ninety Two Dollars per parcel
By this parcel tax measure, the District seeks voter approval for a parcel tax that will impose the parcel tax rates set forth above. The level of parcel taxes will be imposed commencing with the 2012-2013 tax year and will run for a period of five (5) years.
"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 Nevada 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.
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 from payment of the special tax may be granted on any parcel owned by one or more persons who receive Supplemental Security Income (“SSI”) based on a disability, regardless of age, and who occupy a parcel as a principal residence, upon application for exemption ("SSI Disability Exemption"). Applications for such exemptions must be made and delivered to the District during the period from May 15 through June 30 (or the next regular business day thereafter) of each year 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 the SSI Disability Exemption.
With respect to all general property tax issues and billing matters within its jurisdiction, the Nevada County Tax Assessor, as applicable, 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 the SSI 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 by 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.
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.
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.
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