 Combined with Proposition 218, the government code provides the authority to form a special district to levy an assessment for funding fire suppression services if voter approval is received. The assessment can fund the purchase, operation and maintenance of fire suppression equipment or apparatus; fire suppression personnel salaries and benefits; and, in some cases, even fire stations.
The assessment may be levied on any parcel, whether or not the service is actually used so long as benefit can be demonstrated. The fire suppression assessment per parcel is based on the special benefit received by the property assessed. The assessment engineer develops uniform schedules and rates from which the maximum amount of annual assessment for any property may be determined. Benefit may be based on the type of property use, the risk classification of the structures or other improvements on the property, or the use of the structures on the property.
Furthermore, as a result of varying benefit, zones or areas of benefit may be established within the boundaries of the district to allow for varying assessments.
MuniFinancial is experienced in developing fire suppression assessment methodologies, as well as special taxes oriented toward fire facilities and services. The special tax requires a two-thirds vote of the registered voters within the Company's boundary. |
