The special tax would be calculated on classes of improvements to property or use of property, or a combination thereof. The District's Ordinance sets forth the maximum rates allowable for the calculation of the special tax, which are calculated based upon classes of improvements to property or use, or a combination thereof.

The District could charge less than the maximum approved special tax. The approved special tax would be collected in the same manner and subject to the same penalty as other charges and taxes collected by the County of San Joaquin on behalf of the District. The special tax shall be in addition to the annual tax rate allowed by law.

If approved, all proceeds of the special tax levied under this ordinance shall only be expended for the purpose of obtaining, furnishing, operating and maintaining fire protection, suppression and emergency medical services.

If two-thirds (2/3) of those voting on this measure vote "YES", the District may levy a special tax up to the amount set forth in the Ordinance.

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• Mokelumne tax backers hopeful - 02/08/02

Due to additional requirements beyond the Districts control and other additional demands for District services, it is necessary that the District implement the special tax measure to ensure adequate protection. This special tax will provide revenue from the local area to be used only in our Fire District. The revenue will be used to maintain and up grade the level of services to our citizens by: replacing outdated and worn out equipment, hiring additional staff as the District grows, retaining experienced firefighters, hiring a full time Chief and maintaining equipment and facilities.

If this special tax fails, certain economic decisions will have to be made which may adversely affect the current level of service being provided.

The Mokelumne Fire District is proud of its history of quality service to its deserving residents. We wish to continue this tradition.

VOTE YES on this special tax measure.

Submitted by:

Board of Directors, Mokelumne Rural Fire Protection District

/s/ Gersh Rosen
/s/ Ron Valinoti
/s/ Mike Young
/s/ Jim Tamura

(No arguments against Measure M were submitted)

AN ORDINANCE PROPOSING A SPECIAL TAX FOR FIRE PREVENTION AND SUPPRESSION

The Directors of the Mokelumne Rural County Fire Protection District of San Joaquin County ordain as follows:

Section 1: In accordance with Section 53978 of the Government Code a special fire tax for fire prevention and suppression is proposed to take effect upon the approval of two-thirds of the voters voting upon the proposed special tax.

Section 2: The maximum rates allowable under this special tax shall be calculated as follows, based upon the following classes of improvements to property or use thereof, or a combination thereof:

B. Residential Dwelling: Any building or structure which is occupied or intended to be used for living purposes with the exception of duplex, triplex, fourplex, etc., or apartment house, hotel or motel

C. Commercial Residential: Any apartment house, condominium, hotel, motel, or any other building or structure containing two or more residential units.

D. Agriculture: Any building or structure used or intended for use for the purpose of agriculture or agriculture related activities including residences. With the exception of wholesale nurseries, and poultry building.

E. Commercial: Any building or structure used or intended to be used for storage, wholesale (other than wholesale nurseries), retail or other commercial activities.

F. Industry: Any building or structure used, or intended to be used, for the purpose of production or manufacturing of goods and products, including the storage of such goods or products.

G. Vacant Residential Lots: Any uninhabited ground or property which is intended to be used or developed for dwelling purposes.

H. Vacant Commercial Lots: Any vacant ground or property to be used for any commercial building or development of any commercial purpose.

I. Mobile Home Residential Lots: Any space, pad or other area provided in any mobile home park for mobile homes.

J. Vacant Industrial Lots: Any vacant ground or property to be used for any industrial building or development of any other industrial purpose.

K. Gas Wells: Fixed components located on property designed for the purpose of producing natural gas, storage of natural gas, or other petroleum products.

L. State Board of Equalization Properties: Utility, railroad and other properties valued by the State Board of Equalization.

A. Poultry Buildings: Any building or structure used or intended for use primarily for the purpose of brooding, containment areas for laying of eggs, or the containment of live poultry.

M. Wholesale Nurseries: Any building or structure used or intended for use primarily for the growing or propagation of plants for wholesale purposes.

N. Dry Farms & Dry Graze Lands: Any non-irrigated land intended for the use of dry grazing lands or dry farms.

O. Irrigated Land: Any irrigated land intended for the use of grazing land and crops such as alfalfa, wheat, corn, tomatoes, vineyards, orchards, etc.

P. Waste Lands: Uncultivated or desolate properties.

Q. Communication Systems and Towers: Any microwave towers, communications towers and grounds.

Section 3: Vacant residential lots, commercial vacant lots, vacant industrial lots, gas wells, waste lands, Dry Farms & Dry Graze lands, irrigated land, mobile home residential lots, and State Board of Equalization properties, shall be assessed an annual fee each fiscal year, with the rest of the charges being based on a square foot rate each fiscal year. The maximum rate for each category shall be as follows:

A.	Residential Dwelling:	3 cents per sq. ft./yr.
B.	Commercial Residential:	4 cents per sq. ft./yr.
C.	Agricultural Buildings:	2 cents per sq. ft./yr.
D.	Commercial Buildings:	4 cents per sq. ft./yr.
E.	Industrial Buildings:	3 cents per sq. ft./yr.
F.	Vacant Residential Lots:	$50 per fiscal year
G.	Vacant Commercial Lots:	$100 per fiscal year
H.	Trailer Parks:	$30 per fiscal year
I.	Vacant Industrial Land:
	Less than 10 acres:	$50 per fiscal year
	10.1 to 20 acres:	$75 per fiscal year
	More than 20 acres:	$125 per fiscal year
J.	Gas Wells:	$100 per fiscal year
K.	State Board of Equalization:	$50 per acre unit per fiscal year
L.	Poultry Buildings:	1.5 cents per sq. ft./yr.
M.	Nurseries:	1.5 cents per sq. ft./yr.
N.	Dry Farms & Dry Graze Land:	$3 per acre unit per fiscal year
O.	Irrigated Land:	$2 per acre unit per fiscal year
P.	Waste Lands:	$5 per acre unit per fiscal year
Q.	Communication Systems and Towers:	$300 per fiscal year

• Each lot shall be rounded up to the next even acre;
  1.01 acres equal 2 acres, 2.65 acres equal 3 acres, etc.

Section 5: The approved special tax shall be collected in the same manner as other charges and taxes collected by the County of San Joaquin on behalf of this Fire Protection District. Any tax levied under this ordinance shall become a lien upon the property against which it is assessed and collectible in the manner and subject to the same penalties as provided for the collection of other taxes collected by the County of San Joaquin on behalf of this Fire Protection District. The special tax shall be in addition to the annual tax rate allowed by law.

Section 6: Each property owner in the district shall, within thirty (30) days after mailing of the notice of the special tax bill for the fiscal year, have the right to file a written appeal with the district protesting the levy of such special tax. The filling of an appeal is not grounds for failing to timely pay the entire amount of taxes specified as due on the tax bill. If the special tax is either reduced or increased as a result of the decision of the Board of Directors, the special tax shall either be refunded or the increased amount collected.

The property owner, or their designated representative, may be present at the protest hearing concerning the setting of the special tax rate. The property owner or their designated representative may present any relevant evidence and may be examined under oath by the Board of the District. The burden of proof on any factual question shall be on the taxpayer.

Within thirty (30) days after the hearing, the Board of Directors, by majority vote, shall render a decision concerning the protest of the special tax.

Section 7: All proceeds of the special tax levied under this ordinance shall only be expended for the purpose of obtaining, furnishing, operating and maintaining fire protection, suppression and emergency medical services.

Section 8: If any provision of this ordinance or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect any other provisions or applications. To this end the provision of this ordinance are declared to be severable.

Section 9: This ordinance shall take effect and be enforced upon approval of 2/3rds of voters voting upon this ordinance. This ordinance, prior to the expiration of fifteen (15) days from its passage by this Board, shall be published once in the Lodi News Sentinel, a newspaper of general circulation, published in the County of San Joaquin, State of California.

PASSED AND ADOPTED at a meeting of the Directors of the Mokelumne Rural County Fire Protection District of the County of San Joaquin on the 28th day of November, 2001.

AYES: R. Valinoti, M. Young, G. Rosen, J. Tamura
NOES: B. Mettler
ABSENT: 0

Gersh Rosen, Chairman
Board of Directors
Mokelumne Rural Fire Protection District