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CHAPTER V <br />~} <br />I - ~ <br />.~ <br />The other type of district, a special parks district formed under ORS <br />266, is governed by an independently elected Board of Directors. <br />Examples of this type of district include Tualatin Hills Park & Recreation <br />District, Willamalane Park & Recreation District, and Bend Metro Park & <br />Recreation bistrict. <br />The advantage of a special district is that it has its own tax rate and <br />revenue stream, whereas City of Eugene-park and recreation services <br />must now share the jurisdiction's general property tax revenues. <br />However, there are a number of drawbacks to forming a special <br />district in Eugene. Specific procedural steps for the formation of a <br />special district--including a petition process, County involvement, and <br />a public vote-could be difficult to achieve. These steps also require <br />citizen support to occur. In addition, the formation of a special district <br />would require an amendment to the Metro Plan. Also, some funding <br />sources, such as stormwater user fees, would not be available for <br />open space uses within the district model. <br />Finally, complications will arise with establishment of a new tax rate <br />due to the $10/$1,000 property tax limitations for general government <br />If the $10 limitation is exceeded in any taxing district, property taxes <br />are capped at $10 per $1,000 in valuation for general government. <br />This situation is called compression. When it occurs, all general <br />government taxing authorities receive only a prorated share of their <br />tax rate, so that the total general government taxes remain within the <br />cap. This means tax revenue is reduced for each taxing authority. <br />Taxing districts in Eugene are currently in compression, even without <br />the addition of a special district. <br />C. Capital Improvement Priorities <br />The actions identified in Chapter 4 for park and facility improvements <br />were ranked by POS staff, LRCS staff, and members of the Mayor's <br />Advisory Committee to identify priority projects. Estimated costs for <br />the implementation of all Priority One capital improvements are <br />illustrated in Table 4. Total costs for acquisition and development of <br />these priority capital improvements are estimated at $128,742,000. <br />Total costs for each sub-area are listed below: <br />^ Bethel/Danebo $12,276,000 <br />• City Central $26,801,000 <br />• South Eugene $ 8,572,000 <br />• River Road/Santa Clara $10,691,000 <br />• Willow Creek $18,740,000 <br />• Willakenzie $18,078,000 <br />• General/Citywide $33,584,000 <br />94 City of Eugene PROS Comprehensive Plan <br />Draft <br />