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Special District White Paper <br /> Park and Recreation District <br /> Park and recreation districts may charge user fees and may legally levy up to 0.5% of RMV of <br /> taxable property in the district. This is equivalent to about $6.59 per $1000 taxable AV within <br /> Eugene, for maximum net annual revenue of approximately $53.5 million. GO bonds and revenue <br /> bonds may be issued with voter approval. GO debt may not exceed 2.5% of RMV or $267.4 million <br /> within Eugene. User fees are permitted. <br /> County Road District <br /> A county road district formed within a city is a special form of a county road district, with a boundary <br /> contiguous with a city's boundary. Such districts have the power to levy property taxes in the same <br /> manner as other county taxes. As an independent municipal corporation, a county road district must <br /> have its own maximum property tax rate limit, separate from the county's permanent rate limit, even <br /> though the county board of commissioners acts as governing body for the district. There is no limit <br /> specified in the principal Act for the district's permanent operating tax rate. <br /> These tax proceeds are levied and collected by the county board but are transferred to the city <br /> when collected. The proceeds may only be budgeted and expended under the supervision of the <br /> governing body of the city. Budgeting and expenditure of district revenue is not under the <br /> supervision of the county board. A county road district does not have any statutory authorization to <br /> collect user fees or to issue GO debt or revenue bonds. <br /> Rural Fire Protection District <br /> Rural fire protection districts are permitted to levy property taxes, and the principal Act does not <br /> specify a limit on the amount that may be collected. A district may be divided into zones for the <br /> purpose of imposing and levying property taxes at different rates on the AV of property in each <br /> zone. The establishment of different zones shall be based upon differences in the services provided <br /> by the district to property in each zone. A public hearing must be held and the proposal of <br /> establishing tax zones must be put to the voters at a regular election. The question shall include the <br /> different tax amounts to be levied in each proposed zone; Constitutional double majority rules do <br /> not apply in setting tax zones but do apply when setting the permanent rate limit for the district. <br /> Voters also must approve subsequent changes in the zone boundary. <br /> GO bonding is permitted. The principal Act specifies a maximum debt limit of 1.25% of the real <br /> market value of all taxable property within the district. This would allow a maximum debt of $133.7 <br /> million within Eugene. Revenue bonding is permitted only for the purpose of funding a loan program <br /> for installation of fire safety systems. <br /> County Service Districts <br /> County service districts are allowed to finance construction, operation and maintenance of service <br /> facilities through a variety of methods, some unique to this type of district. These include the <br /> following. <br /> • Assessments may be levied on property directly benefited by the service facilities and <br /> operations. Voter approval of assessments is not required, although if 50% of affected property <br /> owners object the assessment may not be implemented. Revenue from assessments shall be <br /> apportioned to the assessment districts within the district in accordance with the benefits <br /> received. Assessments are not property taxes and so are not included within constitutional <br /> general government tax rate limitations or permanent tax rate limits. <br /> Special Districts Paper - Final 11- 8- 01.doc Page 16 of 41 <br /> City Council Agenda page 40 <br />