League of Women Voters of California Education Fund
	Alameda County, CA November 2, 2010 Election
	Measure X Public safety and violence prevention services parcel tax City of Oakland 2/3 Approval Required Fail: 28788 / 27.72% Yes votes ...... 75068 / 72.28% No votes See Also: Index of all Measures

Arguments For Measure X

Arguments Against Measure X

Measure X will make Oakland safer during this time of fiscal emergency. This temporary Measure prevents the lay-off of 202 police officers, over 25% of Oakland's police force. It helps to maintain critical services such as fire, violence prevention, parks, libraries, and senior centers. Why is Measure X necessary? Like other cities, the City of Oakland's revenues have been severely hit by the global economic recession; this year's revenues are over $70 million less than in 2006. The City has taken drastic measures to reduce spending: hundreds have been laid off and remaining employees have taken significant reductions in salary and benefits. Yet, remaining City funds are insufficient to maintain basic services, including police and fire services, which alone account for about 75% of the General Fund. This year, the City was forced to lay-off 80 police officers and approved the lay-off of an additional 122 officers for December. In addition, other City services would face fur- ther reductions. Measure X allows us to avoid these drastic actions. We know times are tough, which is why Measure X is temporary and will sunset in four years as the economy stabilizes. There are also exemptions or rebates for low- income owners and tenants. Measure X requires a citizen oversight committee and annual independent audits. The City's public safety strategies have been working. Crime in Oakland has declined consecutively for the past 3 years. Homicides have declined over 25% and overall crime, including burglaries, robberies and other violent crimes, has declined substantially. Measure X provides us with the necessary temporary solu- tion to fund Oakland's public safety priorities. Vote Yes on Measure X. Join us in investing in Oakland's future. s/Jane Brunner City Council President s/Larry Reid Chair, Public Safety Committee s/Phillip H. Tagami Oakland Resident s/Geoff Collins Oakland Gang Prevention Task Force s/Dom Arotzarena President, Oakland Police Officers' Association Rebuttal to Arguments For Measure X is a new $1,552 tax (4 years at $360 plus a 5% yearly increase). This money will be controlled by the City Council -- the same Council that increased Mayor Dellums salary from $98,000 to $183,000 per year. The same Council that increased parking fees while continuing to provide them- selves free parking 24/7 and is proposing an additional $24 tax on every phone line you use, including cell phones. There are no guarantees that this additional money will be used for public safety or avoid layoffs of police. Only the Council will determine how the money will be used. The average income for Oakland households is less than $50,000. This tax is an unfair burden on them, on low- income residents and seniors. People living in million dol- lar homes in the hills pay the same $1,552 tax as low- income seniors living in small homes in East Oakland. Renters will pay an additional $776. Many Oakland resi- dents simply can't afford an additional tax this huge. Council members want you to believe passage of this mea- sure will require police to pay more into their pensions. This is false. Win or lose police officers will need to begin paying into their pension plans. They know that and Coun- cil members know that. This measure is about one thing - asking you to bail out the Council for their failed leadership. Tragically, the burden of this hastily thought-out plan falls on those in our com- munity least able to afford it. Join me voting NO. s/Don Perata Former State Senator

This measure would add a new property tax of $360 per parcel in Oakland. This would bring the current fixed taxes to $1,100.02 annually representing a 48% increase. You'd pay the tax regardless of income level or property value. This tax will be passed onto renters, resulting in higher rents. This is a regressive tax and should be defeated. We urge a "NO" vote. There's NO guarantee that more money will translate into increased public safety. This measure doesn't include a minimum staffing requirement for our police department, nor does it guarantee that the funds will be used to hire police; it only includes a laundry list of things the tax "may be used for." Oakland has the HIGHEST property tax rate in Alameda County. In 2008, Oakland homeowners paid $7,300 in property taxes on a home worth $500,000; the average in Alameda County was $6,300. Oakland's unemployment rate of 17.2% has led to thou- sands of foreclosures. In the last three years 11,119 prop- erties in Oakland have gone into foreclosure proceedings, with rates this high, it's unfathomable that homeowners be asked to pay more taxes. It is outrageous that Police Officers contribute ZERO to their pensions while most city employees contribute an average of 9%. The police union refuses to contribute to their pension unless this tax is passed and they get a 3-year guarantee of no lay-offs! What Oakland needs is structural change, change that can be achieved without increasing taxes; Government needs to do more with less just like everyone else in this down economy. Before voters approve additional taxes, let's demand implementation of systems that show efficient use of resources, measure workloads and ensure accountability. We urge a NO Vote. This is another tax-grab without proof that our tax dollars are spent wisely and efficiently. s/Ignacio De La Fuente Council Member, District 5 s/John Protopappas Oakland Business Owner/Resident s/Charles Porter Former Member Community Policing Advisory Board s/Kathy Kuhner Co-chair Oakland Builder's Alliance Rebuttal to Arguments Against This temporary Measure prevents the layoff of 202 police officers, over 25% of Oakland's police force. Keeping Oakland safe will cost homeowners half a cup of coffee a day and renters far less. Opponent statements are very misleading. Renters will pay between $0 to $10/month; home- owners will pay less than $1/day. Measure X pro- vides exemptions or rebates for low-income home- owners and low-income renters in foreclosures. It WILL fund police, fire, and neighborhood prob- lem-solving services. It brings back the 80 officers laid-off in July and will prevent the lay-off of an additional 122 officers. It will also fund violence prevention services. The City has already engaged in structural changes to reduce its spending. City General Fund spending has decreased by over 20 percent since 2006. All City employees have taken severe pay reductions and cut City benefits costs to help solve the fiscal crisis. With Measure X, Police WILL pay their full retire- ment share -- in addition to major reductions taken last year In past disasters -- the Loma Prieta earthquake and Oak- land Hills fire -- Oaklanders pulled together to lift our city out of crisis. The current economic crisis is no differ- ent. The City has already cut expenses deeply and cannot make further cuts without either laying off more police or eliminating vital services like libraries, parks and senior centers. With the continuous reduction in crime over these 3 years, we are on the right path. We cannot afford to derail our progress. Vote Yes on Measure X. s/Ronald V. Dellums Mayor s/Barry Pilger Oakland Business Owner s/Barry Luboviski Labor Activist s/Jane Brunner President of City Council s/Larry E. Reid Chair, Council Public Safety Committee

Full Text of Measure X

WHEREAS, at the general election of November 2, 1996, the voters of the State of California amended the state constitution, adding Article XIII C, which requires that the City of Oakland submit all new taxes and any tax increase to the voters for their approval before they become effective; and WHEREAS, the City of Oakland is facing an unprecedented budget deficit in its General Purpose Fund due to the local impacts from the global, national, state, and regional recession; and WHEREAS, as a result of that economic recession City of Oakland General Purpose Fund revenues have gone from $491 million in 2006 down to a projected $401 million for the 2011 fiscal year; and WHEREAS, Police and Fire services account for almost 75% of the General Purpose Fund; and WHEREAS, the City has been implementing a multi-prong approach to public safety that includes pre- vention, intervention, enforcement, and sustainability (PIES) strategies; and WHEREAS, beginning in November 2008, the City of Oakland maintained a police force of about 800 officers and is currently down to 696 officers and will be reduced by another 122 officers should November revenue measures fail to pass; and WHEREAS, there are currently insufficient funds to provide for the approved Police and Fire staffing levels; and WHEREAS, in 2009, homicides were down approximately 20 percent and overall crime, including burglaries, robberies and other violent crimes, was down more than 10 percent; and WHEREAS, the City of Oakland is committed to the continuation of a multi-prong public safety approach; and WHEREAS, adoption of a temporary parcel tax for public safety and violence prevention will assist the City in maintaining police and fire services and other critical public services, such as parks, libraries, museum, and senior centers; and NOW, THEREFORE BE IT RESOLVED: That the City Council of the City of Oakland does hereby submit to the voters at the November 2, 2010 general election, an ordinance, which reads as follows: PART 1. GENERAL Section 1 TITLE. This ordinance may be cited as the "Violence Prevention and Public Safety Act of 2010." Section 2. FINDINGS 1. This Ordinance is exempt from the California Environmental Quality Act, Public Resources Code section 21000 et seq., as it can be seen with certainty that there is no possibility that the activity authorized herein may have a significant effect on the environment. 2. Nothing in this ordinance is intended to preclude owners from recovering the tax from the occupant. Whether the occupant is charged depends on the occupancy agreement and the requirements of the City's Residential Rent Adjustment Program. (Oakland Municipal Code Chapter 8.22.) Section 3. USE OF PROCEEDS The tax proceeds raised by this ordinance may be used only for any of the following purposes: 911 police and fire response 911 police and fire dispatch Community and neighborhood policing Park policing Police investigations and oversight A minimum of 75% of the annual amount appropriated may be used only for any of the police and fire services listed above. Costs, including but not limited to recruitment, training, equipment, and internal support service costs, to provide the police and fire services listed above Violence prevention services, including but not limited to, outreach workers Not more than five percent of the amount appropriated annually for the annual costs of administering the ordinance (such as evaluation, financial reviews, tax collection, calculation of the amounts of the tax for each parcel) PART 2. OVERSIGHT, MINIMUM STAFFING AND TERM OF TAX IMPOSITION Section 1. ANNUAL REVIEW. An annual review shall be performed to assure accountability and the proper disbursement of the proceeds of this tax in accordance with the objectives stated herein in accordance with Government Code sections 50075.1 and 50075.3. Section 2. SPECIAL FUND The City shall deposit into a special fund in the City treasury all funds collected by the City from the taxes imposed by this ordinance and shall appropriate and expend such funds only for the purposes authorized by this Ordinance. Section 3. OVERSIGHT The Violence Prevention and Public Safety Oversight Committee established by Measure Y, the Violence Prevention and Public Safety Act of 2004 shall review the annual review, evaluate, inquire and review the administration, coordination and evaluations of the programs and make recommendations to the Mayor and the City Council for any new regulations, resolutions or ordinances for the administration of the programs to comply with the requirements and intent of this Ordinance. Section 4. TERM OF TAX IMPOSITION The taxes shall be imposed fiscal year 2011-2012 through, and including, fiscal year 2015-2016. For fiscal 2015-2016 the tax shall be imposed at only half of the rate as specified in Part 3, Section 2. Section 5. SAVINGS CLAUSE. If a court of competent jurisdiction determines that any provision, sentence, clause, section or part of this ordinance is unconstitutional, illegal or invalid, the courts' finding shall affect only the provision, sentence, clause, section or part of this ordinance that the courts have found to be unconstitutional, illegal or invalid and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this ordinance. It is hereby declared to be the intention of the City, that the City would have adopted this ordinance if any such unconstitutional, illegal or invalid provision, sentence, clause, section or part of this ordinance had not been included in this ordinance. If the courts find that any tax or surcharge imposed by this ordinance is unconstitutional, illegal or invalid, the amounts, services, programs and personnel (as set forth in Part 3) that such taxes and surcharges are required to fund, shall be reduced proportionately by any revenues lost due to such unconstitutionality, illegality or invalidity. Section 6. REGULATIONS. The City Council is hereby authorized to promulgate such regulations or ordinances as it may deem necessary in order to implement or clarify the provisions of this ordinance. Section 7. CHALLENGE TO TAX. Any action to challenge the taxes imposed by this ordinance shall be brought pursuant to Government Code section 50077.5 and Code of Civil Procedure section 860 et seq. PART 3. PARCEL TAX Section 1. DEFINITIONS. The following terms shall be defined as set forth below: "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." "Community and neighborhood policing" shall mean any cost for neighborhood beat officers, officers to respond to school safety and truancy, officers to investigate and respond to illegal narcotic transactions and commission of violent crimes in identified violence hot spots, officers to team with social service providers to intervene in situations of domestic violence and child abuse, including child prostitution, staffing for neighborhood problem-solving, engagement and crime prevention programs. "Family" shall mean one or more persons related by blood, marriage, domestic partnership, or adoption, who are living together in a single residential unit and maintaining a common household. Family shall also mean all unrelated persons who live together in a single Residential Unit and maintain a common household. "Hotel" shall mean as defined by Oakland Municipal Code section 4.24.020. "Multiple Residential Unit Parcel" shall mean a parcel zoned for a building, or those portions thereof, that accommodate or is intended to contain two or more residential units. "Non-Residential" shall mean all parcels that are not classified by this ordinance as Residential Parcels, and shall include, but not be limited to, industrial, commercial and institutional improvements, whether or not currently developed. "Occupancy" shall be as defined by Oakland Municipal Code section 4.24.020. "Operator" shall be as defined by Oakland Municipal Code section 4.24.020. "Owner" shall mean the Person having title to real estate as shown on the most current official assessment role of the Alameda County Assessor. "Parcel" shall mean a unit of real estate in the City of Oakland as shown on the most current official assessment role of the Alameda County Assessor. "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. "Possessory Interest" as it applies to property owned by any agency of the government of the United States, the State of California, or any political subdivision thereof, 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. "Residential Unit" shall mean a Building or portion of a Building designed for or occupied exclusively by one Family. "Single Family Residential Parcel" shall mean a parcel zoned for single-family residences, whether or not developed. "Transient" shall mean any individual who exercises Occupancy of a hotel or is entitled to Occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any individual so occupying space in a Hotel shall be deemed to be a Transient until the period of thirty (30) consecutive days as elapsed. "Vital Public Safety and Violence Prevention Services" shall mean the services listed in Part 1, Section 3 of this Ordinance. "Violence Prevention" shall mean violence prevention social services programs provided by or facilities operated by the City of Oakland or community-based non- profit organizations. Section 2. IMPOSITION OF PARCEL TAX. There is hereby imposed a special tax on all parcels in the City of Oakland. The tax imposed by this Section shall be assessed unless the parcel is by law exempt from taxation. The tax hereby imposed shall be at the following rates, subject to annual adjustment as provided in Section 4: (A) For all Single Family Residential Parcels, the tax shall be at the annual rate of $360.00 per Parcel. (B) For all Multiple Residential Unit Parcels, the tax shall be at the annual rate of $245.95 per occupied Residential Unit. Units that are vacant for six months or more per fiscal year, may apply to the Director of Finance to have the rate reduced by 50% to $122.97 per vacant Residential Unit located on the Parcel. (C) The tax for Non-Residential Parcels is calculated using both frontage and square footage measurements to determine total Single Family Residential Unit Equivalents (SFE). A frontage of 80 feet for a commercial/ institutional parcel, for example, is equal to one (1) single family resident unit equivalent. (See matrix.) An area of 6,400 square feet for the commercial/institutional parcel is equal to one (1) single family resident unit equivalent. The tax is the annual rate, $184.38, multiplied by the total number of Single Family Equivalents (determined by the frontage and square footage). LAND USE CATEGORY FRONTAGE AREA (SF) Commercial/Institutional 80 6,400 Industrial 100 10.000 Public Utility 1,000 100,000 Golf Course 500 100,000 Quarry 1,000 250,000 Example: assessment calculation for a Commercial/Institutional Parcel with a Frontage of 160 feet and an Area of 12,800 square feet: Frontage 160 feet ÷ 80 = 2 SFE Area 12,800 square feet ÷ 6,400 = 2 SFE 2 SFE + 2 SFE = 4 SFE 4 SFE x $184.38 = $737.52 tax (D) The tax imposed by this Ordinance shall be imposed on each Hotel within the City in accordance with the following: Residential Hotels. If rooms in a Hotel were occupied by individuals who were not Transients for 80% or more of the previous fiscal year, such Hotel shall be deemed a Residential Hotel, and such rooms shall be deemed Residential Units and shall be subject to the Parcel tax imposed on Multiple Residential Units. The remainder of the Building shall be subject to the applicable Square Footage tax computed in accordance with the Single Family Residential Unit Equivalent calculations. Transient Hotels. Notwithstanding the previous sub-section, a Hotel shall be deemed a Transient Hotel if the Operator reported 80% or more of the Operator's gross receipts for the previous fiscal year as rent received from Transients on a return the Operator filed in compliance with section 4.24.010 of the Oakland Municipal Code (commonly known as the Uniform Transient Occupancy Tax of the City of Oakland). If a Hotel is deemed a Transient Hotel under this section, the entire Building (1) shall be deemed a Non-Residential Parcel, categorized as Commercial, Institutional, and (2) shall be subject to the Square Footage and Single Family Residential Unit Equivalent calculations set forth in Section 2(C), and the parcel tax imposed on Residential Units shall not apply. (E) For fiscal 2015-2016 the tax shall be imposed at half of the rate specified above, rounded down to the nearest even cent. Section 3. EXEMPTIONS, REBATES, REDUCTIONS AND PASS-THROUGHS. (A) Low income household exemption. The following is exempt from this tax: an Owner of a single family residential unit (1) who resides in such unit and (2) whose combined family income, from all sources for the previous fiscal year, is at or below the income level qualifying as "very low income" for a Family of such size under Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections 1437 et. seq.,) for such fiscal year. Owners must apply for the exemption provided for in this section annually by petition to the Director of the Finance and Management Agency of the City of Oakland ("Director of Finance") in the manner and time set forth in procedures established by the Director of Finance. Such petitions shall be on forms provided by the Director of Finance and shall provided such information as the Director of Finance shall require, including, but not limited to, federal income tax returns and W-2 forms of owner-occupants eligible for this exemption. (B) Tenant pass-through. The City Council is directed to amend the Rent Adjustment Ordinance (O.M.C. 8.22.010, et seq. or successor ordinance) to provide that owners of rental units subject to the Rent Adjustment Ordinance may pass through one-half of the tax and subsequent increases thereto (as set out in Part 3, Section 2(B)) to their tenants in the form of a rent increase when the Base Amount of the Tax is imposed or increased. (C) Fifty percent reduction for affordable housing projects. Rental housing owned by nonprofit corporations and nonprofit-controlled partnerships for senior, disabled and low income households that are exempt from ad valorem property tax pursuant California Revenue and Taxation Code 214(f), (g) and (h) shall be liable for only 50% of the parcel tax. The exemption shall apply in the same proportion that is exempted from ad valorem property tax. (D) Rebate to tenants in foreclosed single family homes. The City will provide a rebate of one-half of the tax and subsequent increases thereto ("Foreclosure Rebate") to tenants in single family homes that have been foreclosed upon. To qualify for the Foreclosure Rebate, a tenant must: (1) have lived in the unit before foreclosure proceedings commenced; and (2) be at or below the income level qualifying as "very low income" for a Family of such size under Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections 1437 et. seq.,) for such fiscal year. The City will provide the Foreclosure Rebate for every month that the tax was applied and the tenant occupied the unit. The City will provide the Foreclosure Rebate at the end of each fiscal year, or when the tenant vacates the unit, whichever is earlier. The City Administrator will promulgate regulations to effectuate this Part 3, Section 3(D). Section 4. REDUCTION IN TAX; RATE ADJUSTMENT. (A) Subject to paragraph (B) of this section, the tax rates imposed by this ordinance are maximum rates and the City Council may not increase the tax rates above such maximum rates. The City Council may suspend, reduce or eliminate the tax imposed by the ordinance for the next fiscal year upon a vote of the City Council on or before June 30th. Such suspension, reduction or elimination shall be effective for the next fiscal year following such vote. (B) Beginning Fiscal Year 2012-2013, and each fiscal year thereafter, the City Council may increase the tax imposed hereby by the percentage increase in the cost of living in the immediate San Francisco Bay Area, as shown on the Consumer Price Index (CPI) for all items in the San Francisco Bay Area and as published by the U.S. Department of Labor Statistics, above the previous fiscal year. The City Council must make a finding of such CPI increase to increase the tax. The percentage increase in the tax imposed hereby shall not exceed the increase in the CPI, provided that in no event shall any annual adjustment exceed 5% (five percent). Section 5. DUTIES OF THE DIRECTOR OF FINANCE; NOTICE OF DECISIONS. It shall be the duty of the Director of the Finance and Management Agency ("Director of Finance") to collect and receive all taxes imposed by this ordinance, and to keep an accurate record thereof. The Director of Finance is charged with the enforcement of this ordinance, except as otherwise provided herein, and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this ordinance, including provisions for the re-examination and correction of returns and payments. The Director of Finance may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. Upon disallowing any claims submitted pursuant to this ordinance, the Director of Finance shall mail written notice thereof to the claimant at his/her address as shown on the Alameda County Assessor's property tax rolls. Section 6. EXAMINATION OF BOOKS, RECORDS, WITNESSES; PENALTIES. The Director of Finance or his/her designee is hereby authorized to examine assessment rolls, property tax records, records of the Alameda County Recorder and any other records of the County of Alameda deemed necessary in order to determine ownership of Parcels and computation of the tax imposed by this ordinance. The Director of Finance or his/her designee is hereby authorized to examine the books, papers and records of any person subject to the tax imposed by this ordinance for the purpose of verifying the accuracy of any petition, claim or return filed and to ascertain the tax due. The Director of Finance, or his/her designee is hereby authorized to examine any person, under oath, for the purpose of verifying the accuracy of any petition, claim or return filed or to ascertain the tax due under this ordinance and for this purpose may compel the production of books, papers and records before him/her, whether as parties or witnesses, whenever s/he believes such persons have knowledge of such matters. The refusal of such examination by any person subject to the tax shall be deemed a violation of this ordinance. Section 7. COLLECTION OF TAX; INTEREST AND PENALTIES. The tax levied and imposed by this ordinance shall be due and payable on July 1 of each fiscal year, but it may be payable without penalty in two installments no later than December 10 and April 10. 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 Alameda County Tax Collector; and the tax shall be collected in such a manner as the City Council may decide. The City may place delinquencies on a subsequent tax bill. A one-time penalty at a rate set by the City Council, which in no event shall exceed 25% of the tax due per fiscal year, is hereby imposed by this ordinance on all taxpayers who fail to timely pay the tax provided by this ordinance; in addition, the City Council may assess interest at the rate of 1% per month on the unpaid tax and the penalty thereon. Every penalty imposed and such interest as accrues under the provisions of this ordinance shall become a part of the tax herein required to be paid. The City may authorize the County of Alameda to collect the taxes imposed by this ordinance 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 the County of Alameda to collect the tax, penalties and interest shall be those applicable to the nonpayment of property taxes. Section 8. COLLECTION OF UNPAID TAXES. The amount of any tax, penalty, and interest imposed under the provisions of this ordinance shall be deemed a debt to the City. Any person owing money under the provisions of this ordinance shall be liable to an action brought in the name of the City for the recovery for such amount. Section 9. REFUND OF TAX, PENALTY, OR INTEREST PAID MORE THAN ONCE; OR ERRONEOUSLY OR ILLEGALLY COLLECTED. 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 City it may be refunded provided a verified claim in writing therefore, stating the specific ground upon which such claim is founded, is filed with the Director of Finance within 365 days from the date of payment. The claim shall be filed by the person who paid the tax or such person's guardian, conservator of the executor of her or his estate. No claim may be filed on behalf of other taxpayers or a class of taxpayers. The claim shall be reviewed by the Director of Finance and shall be made on forms provided by the Director of Finance. If the claim is approved by the Director of Finance, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the Person from who 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. Section 10. MISDEMEANOR VIOLATION. Any Owner or holder of possessory interest who fails to perform any duty or obligation imposed by this ordinance shall be guilty of a misdemeanor, and upon conviction thereof, shall be punishable by a fine of not more than $1,000 or by imprisonment for a period of not more than one year, or by both such fine and imprisonment. The penalties provided in this section are in addition to the remedies provided in this ordinance, as well as any remedies provided by other applicable laws. Section 11. BOARD OF REVIEW. Any person dissatisfied with any decision of the Director of Finance adversely affecting the rights or interests of such person made by the Director of Finance under the authority of this ordinance, may appeal therefrom in writing to the Business Tax Board of Review (the "Board") within sixty (60) days from the date of mailing such decision by the Director. All filings with the Board relating to appeals or otherwise shall be made to the Chairperson of the Business Tax Board of Review in care of the Revenue Division, 250 Frank Ogawa Plaza, 1st Floor, Oakland, CA 94612. The Board may affirm, modify or reverse such decision or dismiss the appeal therefrom, as may be just, and shall prescribe such rules and regulations relating to appeals as it may deem necessary. The Board's decision on appeal will become final upon mailing notice thereof to the Person appealing the Board's decision at such Person's last known address shown on the Tax Records. Any tax, penalty or interest found to be owed is due and payable at the time the Board's decision becomes final. The Board shall approve, modify or disapprove all forms, rules and regulations prescribed by the Director of Finance in administration and enforcement of this tax. Such forms, rules and regulations shall be subject to and become effective only on such approval. All decisions rendered by the Board shall be final, and no further administrative appeal of these decisions is provided or intended. Section 12. APPROPRIATIONS LIMIT. Pursuant to Article 13B, Section 4 of the California Constitution, the appropriations limit for the City of Oakland is hereby increased by the maximum aggregate amount projected to be collected pursuant to the special tax imposed by this Chapter. Section 13. INDEBTEDNESS. The City is hereby authorized to incur indebtedness to carry out the purposes of the tax stated herein, payable from the proceeds of the tax in accordance with the terms and conditions as may be fixed and established by the City Council by procedural ordinance. The amount of such indebtedness shall not exceed the amount of the tax expected by the City Council to be collected by that date.