TOWN OF CORTE MADERA
MEASURE N: Shall the measure to continue for four more years the
special tax for paramedic and/or emergency medical
services at the existing annual amount of $75 per residence
and per 1,000 square feet of floor area for nonresidential
uses for fiscal years 2019-2020 through 2022-2023, with
anticipated annual revenues of $500,000, and with the
appropriations limit increasing by the amount of the tax,
TOWN ATTORNEY’S IMPARTIAL ANALYSIS OF MEASURE N
If adopted by the voters, Measure N would extend Corte Madera’s parcel tax from its current June 30, 2019 expiration date until June 30, 2023. The revenue from this special tax – estimated at $500,000 annually – would continue to be placed in a special fund and used only to fund paramedic and emergency medical services. No other uses of this revenue would be legally permitted.
This is not the first time this parcel tax has been submitted to and approved by the Town’s voters. A special parcel tax to fund paramedic and emergency medical services was first approved by the Town’s voters on June 7, 1983, and was last approved by the Town’s voters in November 2014.
Measure N would not change the tax rate for the
parcel tax. For residences, the annual tax would continue
to be $75 per residential unit. For nonresidential uses, the
annual tax would continue to be $75 per 1,000 square feet
of floor area.
Measure N would also increase the Town’s appropriation
limit by the amount of tax revenue received which, under
the state Constitution, would allow the Town to spend this
revenue for paramedic and emergency medical services.
The Measure was placed on the ballot by the Town
Council. Two-thirds of all the voters who vote on the
measure must vote in favor of the measure for it be
approved. The parcel tax rate cannot be increased, or the
duration of the tax extended, unless approved by a two-thirds
vote of the voters.
A “yes” vote on Measure N is a vote to extend for
four years Corte Madera’s existing parcel tax at its current
rate, with the revenue from the tax to be used only to fund
paramedic and emergency medical services.
A “no” vote on Measure N is a vote not to continue the
parcel tax past June 30, 2019.
The above statement is an impartial analysis of
Measure N. If you desire a copy of the measure, please
call the Town Clerk’s office at (415) 927-5085 and a copy
will be mailed at no cost to you.
s/TERESA L. STRICKER
Town Attorney for the Town of Corte Madera
ARGUMENT IN FAVOR OF MEASURE N
This is a continuation of a special tax approved by
Corte Madera voters every four years beginning in 1983.
The $75 per parcel is not an increase from the current rate
and is not a new tax.
This paramedic parcel tax provides revenue needed to
fund our paramedic ambulance services in Corte Madera.
In particular, the funds will be used for the Advanced Life
Support services provided since 1998 by Corte Madera Fire
Department. We wish to keep highly trained emergency
paramedic ambulance service available here in town.
Response time and rapid intervention are critical to
saving lives in cardiac events, other medical emergencies,
and traumatic injuries. A delay of any kind in care and
transport can mean the difference between life and death,
and these funds will help preserve the current paramedic
Please vote “YES” on this measure.
Councilmember, Town of Corte Madera
s/DR. BOB BUNDY
Corte Madera Planning Commissioner
Councilmember, Town of Corte Madera
Co-Chair, Citizens for Saving Paramedic Services
Co-Founder, Neighborhood Response Program
ARGUMENT AGAINST MEASURE N
No argument against Measure N was filed.
FULL TEXT OF MEASURE N
ORDINANCE NO. 977
AN ORDINANCE OF THE TOWN OF CORTE MADERA IMPOSING AND EXTENDING A SPECIAL TAX FOR PARAMEDIC AND/OR EMERGENCY MEDICAL SERVICES
The people of the Town of Corte Madera do ordain as follows:
Section 1. Chapter 3.50 of the Town of Corte Madera Municipal Code is hereby amended to read as follows:
CORTE MADERA PARAMEDIC AND/OR EMERGENCY MEDICAL SERVICES TAX
- 3.50.010 Authority, purpose and intent.
- 3.50.020 Definitions.
- 3.50.030 Tax imposed.
- 3.50.040 Use of tax proceeds, appropriations limit.
- 3.50.050 Method of collection.
- 3.50.060 Delinquency.
- 3.50.070 Amendment of chapter.
- 3.50.080 Severability.
- 3.50.090 Two-thirds voter approval, effective date.
- 3.50.100 Sunset provision.
- 3.50.110 Execution.
3.50.010 Authority, purpose and intent. It is the
sole purpose and intent of this chapter, pursuant to Article
XI of the California Constitution to impose a special tax
on residential and nonresidential property within the Town
of Corte Madera (Town), the proceeds of which shall be
used exclusively to fund paramedic and/or emergency
medical services. This parcel tax is neither an ad valorem
tax on real property nor a transaction or sales tax on the
sale of property. It is an excise tax on the privilege of using
District services. It is a special tax and requires two-thirds
3.50.020 Definitions. The definitions given in this section shall govern the construction of this chapter.
(1) Floor area. “Floor area” shall be defined as the total enclosed area of all floors of a building measured to the outside face of the walls.
(2) Nonresidential Use. “Nonresidential use” shall be defined as any building which is designed, intended, or used for any purpose other than a residential use, including, but not limited to, commercial, industrial and office uses. A hotel, motel and all residential units contained therein, as defined below, shall be treated as a nonresidential use.
(3) Residential Unit. “Residential unit” shall be defined as each building or portion thereof, containing one or more rooms, a separate bathroom, and a single kitchen, as defined in Section 18.04.400 of the Corte Madera Municipal Code, designed for or occupied by one family or by one or more individuals.
3.50.030 Tax imposed. A special tax for the
purpose outlined in Section 3.50.040 shall be imposed on
nonresidential uses and on residential units in the amount
specified below for each of the fiscal years 2019-2020 to
(1) Nonresidential uses:
- Seventy-five dollars ($75.00) per year for each 1,000 square feet of floor area.
(2) Residential Units:
- Seventy-five dollars ($75.00) per year for each residential unit.
3.50.040 Limitation on use of tax proceeds. The
proceeds of the special tax imposed by this chapter shall
be deposited into a special fund in the Town treasury and
used specifically and solely for the purpose of providing
paramedic and/or emergency medical services. This
limitation on the use of the proceeds shall be legally
binding and enforceable.
3.50.045 Appropriations limit. The appropriations
limit of the Town shall be increased by the proceeds
received from this special tax for each of the four years of
this special tax to permit the expenditure of the proceeds
of the tax imposed by this Ordinance for the specific and
limited purposes set forth in section 3.50.40.
3.50.050 Method of collection. The special tax
imposed by this chapter shall be due from every person who
owns real property within the Town on which is located
a residential unit(s) and/or a nonresidential use(s) and as
reflected upon the rolls of the Marin County Assessor at the
same time ad valorem tax is due. This special tax shall be
collected by the Marin County Tax Collector at the same
time, in the same manner, and subject to the same terms
and conditions, including penalties and interest, as the ad
valorem tax. The full amount due under this chapter shall
constitute a debt to the Town. An action for the collection
of any tax due hereunder may be commenced in the name
of the Town, or its assignee, in any court having jurisdiction
of the cause.
3.50.055 Accountability report. The Town
Treasurer shall prepare and file with the Town Council a
report by August 1st of each year stating: (a) the amounts
collected and spent by the Town in the previous fiscal year,
(b) the status of services authorized to be funded by the
proceeds of this tax, and (c) the funds carried over from
previous years and to be carried over to future years. Such
report shall be available for inspection without charge to
any property owner in the Town.
3.50.060 Delinquency. To any amount of the tax created by this chapter which becomes delinquent, the
Marin County Tax Collector shall add a penalty in an
amount equal to any penalty owing for delinquencies in
the ad valorem property tax. The tax and penalty shall bear
interest at the same rate as the rate for unpaid ad valorem
tax until paid.
3.50.065 Refunds. Whenever the amount of any
tax, penalty, or interest imposed by this Ordinance has
been paid more than once, or has been erroneously or
illegally collected or received by the Town, it may be
refunded provided a verified claim in writing therefor,
stating the specific ground upon which such claim is
founded, is filed with the Treasurer within one (1) year of
the date of payment. 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 and shall contain the
information required by Government Code section 910 for
claims to which that section applies. No claim may be filed
on behalf of other taxpayers or a class of taxpayers. If a
claim is approved by the Town Council, the excess may be
refunded or may be credited against any amounts then due
and payable from the person from whom it was collected,
and the balance may be refunded to such person, his/her
administrators or executors. Filing a timely and sufficient
claim shall be a condition precedent to legal action against
the Town for a refund of the tax.
3.50.070 Amendment of chapter. The Town
Council is hereby authorized to amend this chapter by
three (3) affirmative votes of its members for the sole and
limited purposes of carrying out the general purposes of
this chapter, to conform the provisions of this chapter to
applicable state law, to permit the County Tax Collector
to collect the special tax levied by this chapter, or to reassign
the duties of public officials under this chapter. In
no event, however, may the Town Council increase the tax
amount specified in Section 3.50.030 or modify the specific
and limited purposes for which the tax may be utilized as
provided for in Section 3.50.040 without the approval of
two-thirds of the voters of the Town voting on the question.
3.50.080 Severability. If any section, or part thereof,
of this chapter is held invalid or unenforceable by any court
and such judgment becomes final, then that section, or part
thereof, may be amended by this Council, by a majority
vote, to conform with the judgment of such court, provided
such amendment is consistent with the purpose and intent
of this chapter. If any section, subsection, sentence, phrase
or clause of this chapter is for any reason held to be invalid,
such decision shall not affect the validity of the remaining
portion of this chapter. The People of the Town of Corte
Madera hereby declare that they would have adopted this
chapter and each section, subsection, sentence, phrase or
clause thereof irrespective of the fact that any one or more
sections, subsections, sentences, phrases, or clauses may be declared invalid.
3.50.090 Two-thirds voter approval, effective date. An
election to confirm and approve this Ordinance has been
set for November 6, 2018. This ordinance shall be effective
only if approved by two-thirds (2/3) of the voters voting
upon this Ordinance and shall go into effect ten (10) days
after the vote is declared by the Town Council.
3.50.100 Sunset provision. This Ordinance shall
expire and be of no further force or effect after midnight,
June 30, 2023.
3.50.110 Execution. The Town Mayor is hereby
authorized to attest to the adoption of this Ordinance by
signing where indicated below.
I certify that the foregoing Ordinance was PASSED, APPROVED and ADOPTED by the people of the Town of Corte Madera voting on the 6th day of November 2018.
s/ BOB RAVASIO
s/ REBECCA VAUGHN