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Special District White Paper – Draft for Internal Review <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 $7.09 per $1000 taxable FY01 AV, <br /> within Eugene, for maximum net annual revenue of approximately $49.3 million. GO bonds and <br /> revenue bonds may be issued with voter approval. GO debt may not exceed 2.5% of RMV or <br /> $265.6 million within Eugene for FY01. 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 <br /> boundaries contiguous with a city's boundaries. Such districts have the power to levy property <br /> taxes in the same manner as other county taxes. As an independent municipal corporation, a <br /> county road district must have its own maximum property tax rate limit, separate from the <br /> county's maximum rate limit, even though the county board of commissioners acts as governing <br /> body for the district. There is no limit specified in the principal Act for the district's permanent <br /> operating tax rate. <br /> These tax proceeds are levied and collected by the county board but are paid over to the city <br /> when collected. The proceeds may budgeted and; expended supervision of <br /> the governing body of the city. 'Budgeting a d e penOiturq of district revenue Is not under the <br /> supervision of the county!board; A county road disi,rice does not have statutory authorization <br /> to collect user fees, °I to issue GQ debtor revenue bonds. <br /> Rural Fire Protection DiStrict ' ' \, — <br /> Rural fire protection diptriets`are pernlitil!••ed to levy propert ( taxes, and the principal Act does not <br /> specify a limit on the amount that may be collected. A distrct may be divided into zones for the <br /> purpose of imposing and propertjr es differentiates on the value of <br /> property in each zone. The establishment of different zones shall be based upon differences in <br /> the services provided by the district to property in each zone. A public hearing must be held and <br /> the proposal of establishing tax zones must be put to the voters at a regular election. The <br /> question shall include the different tax amounts to be levied in each proposed zone. <br /> Constitutional double majority rules do not apply to this process. Voters also must approve <br /> subsequent changes in the zone boundaries. <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 <br /> $132.8 million within Eugene based on FY01 AV. Revenue bonding is permitted only for the <br /> purpose of funding a loan program for installation of fire safety systems. <br /> County Service Districts <br /> County service districts are allowed to finance construction, operatio i and maintenance of <br /> service facilities through a variety of methods, some unique to this type of district. These include <br /> the 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 <br /> property owners object the assessment may not be implemented. Revenue from <br /> assessments shall be apportioned to the assessment districts within the district in <br /> accordance with the benefits received. Assessments are not property taxes and so are not <br /> included within constitutional general government tax rate limitations or permanent tax rate <br /> limits. <br /> Draft #5 Page 16 10/24/01 <br />