League of Women Voters of California Education Fund
	Sonoma County, CA November 6, 2012 Election
	Measure L Special Parcel Tax Fort Ross Elementary School District 2/3 Approval Required Pass: 247 / 69.2% Yes votes ...... 110 / 30.8% No votes See Also: Index of all Measures

Arguments For Measure L

The Fort Ross School District Board of Trustees, the School Site Council and members of the community urge you to vote Yes on Measure L. The current voter-approved parcel tax measure expires in June, 2013. This community funding enables the school, founded in 1885, to provide a high quality educational program even with severe state cuts to its regular operating budget. Although there has been excellent fiscal management of the school and significant cost savings have been implemented, the ongoing state budget crisis and annual reductions in state funding threaten the school's ability to offer a well-rounded curriculum. Because of tremendous community involvement, as well as the extra support generated by the current parcel tax, the school is able to provide all students with an enriched curriculum including science laboratory experiences, up-to-date computer technology, music instruction, drama, poetry, athletics, theater performances, writing workshops, field trips and a well-stocked library. This comprehensive program, in addition to the school's focus on the core curriculum of English, math and science, has resulted in consistently high scores on state tests. Your Yes vote will provide a $48 per year parcel tax for eight years and help protect and preserve the school's dynamic and family oriented programs. Parcel tax money stays at the school; none of it may be taken by the state and the state may not reduce its financial support because of the passage of a parcel tax. Senior citizens are eligible for a waiver on their principal residence parcel. Owners of contiguous parcels are eligible for a waiver on all but one parcel. A strong school with excellent instruction in the basics and important enrichment programs builds solid citizens for the future, benefits the entire community and sends our children the message that education matters! Please join us in voting Yes on Measure L FORT ROSS ELEMENTARY SCHOOL DISTRICT s/ Jennifer Smallwood, President s/ William H. Seymour, Clerk s/ Sharon Lynn, Trustee (No arguments against Measure L were submitted)

Full Text of Measure L

EXHIBIT A STATEMENT OF PURPOSES To provide local revenue that cannot be taken by the State and to aid in maintaining public education in our schools, the Fort Ross Elementary School District proposes to levy and collect a qualified special parcel tax as described below (see "SPECIAL TAX AND PROCEDURES" below), and to implement accountability measures in connection with the special parcel tax to provide oversight and accountability to ensure that funds are used to: Support the curriculum including reading, writing, math, science and technology Improve computer and science equipment Support enrichment programs such as art, music, athletics and drama Retain highly qualified teachers Help protect the number of instructional days in the school year; and Support library and school bus transportation services for students The Board of Trustees will utilize parcel tax proceeds for the purposes listed above, unless the Board of Trustees determines in any given year that changes in student population, fiscal constraints, or other changes in state or federal funding make doing so unfeasible or inadvisable. In any event, the Board of Trustees will not fund any program or reduction other than those listed above from the proceeds of the special parcel taxes. SPECIAL TAX AND PROCEDURES Special Tax Generally. Subject to two-thirds approval of the voters, the special tax of $48.00 per parcel shall be levied and collected for a period of eight (8) years, commencing July 1, 2013, and be collected by the Sonoma County Tax Collector at the same time as and along with, and shall be subject to the same penalties as general ad valorem taxes collected by said tax collector. Definition of Parcel. A parcel is defined as any unit of land in the District that receives a separate tax bill from the Sonoma County Tax Collector. However, with respect to any parcel that is classified by the Sonoma County Assessor as a timeshare property, for the purposes of levying and collecting the special tax against such parcels, to the extent permitted by law such levy shall be set in amount proportional to the percentage of the year owned by said timeshare. Exemptions. The following exemptions shall apply to the levy of the qualified special tax. Otherwise Exempt Property. All property that would otherwise be exempt from property taxes shall also be exempt from the parcel tax. Senior Citizen Exemption. An exemption shall be available to persons who are 65 years or older and own and occupy as a principal residence a parcel subject to the parcel tax. Supplemental Security Income Exemption. An exemption shall be available to persons who receive Supplemental Security Income ("SSI") for a disability regardless of age, and own and occupy as a principal residence a parcel subject to the parcel tax. Exclusive Procedures. The procedures described herein with respect to the levy and collection of the special tax and exemptions, and any additional procedures established by the Board of Trustees, shall be the exclusive claims procedure for claimants seeking an exemption, refund, reduction, or re-computation of the special parcel 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. The District's Board of Trustees shall adopt such additional or supplemental procedures as it deems necessary or convenient for the administration of the qualified special tax. ACCOUNTABILITY MEASURES Legally Required Accountability Measures. In accordance with the requirements of California Government Code sections 50075.1 and 50075.3, the following accountability measures, among others, shall apply to the special parcel taxes levied in accordance with this Measure: (a) the specific purposes of the special parcel tax shall be only those purposes identified above; (b) the proceeds of the special parcel tax shall be applied only to those specific purposes identified above; (c) a separate, special account shall be created into which the proceeds of the special parcel taxes must be deposited; and (d) an annual written report shall be made by the District's chief fiscal officer to the Board of Trustees of the District showing (i) the amount of funds collected and expended from the proceeds of the special taxes and (ii) the status of any projects, programs, or purposes required or authorized to be funded from the proceeds of the special taxes, as identified above. 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 parcel taxes will be reduced annually as necessary in order to restore such State or Federal funding. SEVERABILITY The Board of Trustees of the District hereby declares, and the voters by approving this measure concur, that every section, paragraph, sentence and clause of this measure has independent value, and the Board of Trustees 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 be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts hereof shall remain in full force and effect to the fullest extent allowed by law.