SR 06:049 - Laserfiche WebLink

; ~ , 'to 1 :\ , '; 1 , 1 '::1 't -1 l t ;1 .~ j Cemetcrv Oisuict A uthoritv: A cemetl:rY district may own, 0penW:, improve and maintain cemeteries and provide interment services "ithin its botmdaries. A district also has the authority 10 acquire propertY "ithin the district and to take other actions to carry out its purposes. In Ibis case. if a cc:mete:rY district wen: fonned, the district could acquire the Plc:a5llllton Memorial Gardens and/or other property within the district to carry out its pwposes. CemeterY District financin2: A cemetery district fllWlce5 its operations by selling intennc:ut rights, charging for services, charging endowment care fccsl4. and receiving local property tax revenues from the comrt:y in which the district is located. The property taxes for properties within the cemetety district would not increase due 10 the foIIIlation of the cemctc:ry district. Often the propeny tax revenue received by a cemetery district is that which bas been diverted from the property tax revenue that would have been received by the jurisdiction in which the district is located. In this case, the property tax revenue received by !he district would likely be diverted from the property tax revenue that would be received by the City of Pleas anion. Cemetery districts may receive alternative soun:cs of revenue. For example, cemetery districts may seek special tax financing, including special taxes lhat are applied uniformly to all taxpayers within the district or Mello Roos financing." These financing options are typically used by cemetery districts that have the bulk of their funding needs in maintenance and repairs. If there are significaut capital expenditures included in the district' s expenditures.. general obligation bolld indebtedness could also be an alternative. Special taxes and general obligation bond indebtedness require 2/3 voter approval (213 of the votes cast) of !he registered voters residing within the proposed district boundaries. Ii Special benefit lL<<<eSSDlcnts are additional SOIll"Ce of financing for cemetc:ry districts. If a district wishes 10 seek special benefit assessments, 213 voter approval (213 of the votes cast) of !he owners 01 propertY willlin the boundary to be assessed would be required. Few cemetery districts in Ihe state receive special benefit assessments, and those that do began receiving them prior to Proposition 218 (which requires 2/3 vote of !be oWDCl'$ of property within !be district). TIle taxes and special benefit assessments are collected along wi!h the property taX and are subject to the same penalties. foreclosure procedures and lien priorities in the event of delinquency as I" opctty taxes. Endowment care funds and other revenue sources provide funds for !be maintenance of cemeteries in cemeterY districts. Cemetery districts have exclusive jurisdiction and control over their maintenance llJld management. In this case, !he district. and not !be City. would promulgate rules regarding the CemeterY's operation and maintenance and would be obligated to comply by them and enforce them. " A cemetery distnCl must maintain aD endowment COle fund. " for """",pie, a >p<eial "'. <auld be . S IS (or ony amount) per p""",1 tax with lID annua12% cost of living adju."""nt). " A. for Mello Raos fi""ocing, if there .... 3l1.ast 12 or more regislered voll:l"5 within lb. proposed district before foonation, 'he v_ i. by !be regis.cred v<',.... w;,hin lb. propo.ed disuict. Ifth"", are nOlt2 n:gi$ler.d voters wilhin d1e propQ$ed di>tricl bef,,", formation. Ihe vo.. is by the property owners within d1e proposed <lJ.mCL Governmenl CQdc ~~J326. f'ka.'\8Dton Memori.1 Gardens CcmelI:ry Repon Page 120fl6