WHEREAS, the West Contra Costa Unified School District (“District”) is committed to offering a high-quality educational program to all students in the District, and due to inadequate state funding, increased local revenues are necessary to meet this goal; and

WHEREAS, California Constitution, Article XIIIA, section 4 and Government Code section 50075 et seq. authorize school districts, upon approval of 2/3rds of the electorate, to levy qualified special taxes on property in the District for the purposes of providing quality educational programs in the District and other lawful purposes of the District; and

WHEREAS, an adequately funded and well-developed public education program provides numerous benefits and advantages to all of the residents of the community; and

WHEREAS, in the judgment of this Board, following public hearing and comment, it is advisable to request that the Contra Costa County Registrar of Voters call an election and submit to the voters of the District the question whether the District shall levy a special tax within the District for the purpose of raising additional revenue for the District; and

WHEREAS, the purpose of the special tax shall be to improve the quality of education in the District by supporting the following programs:

• Maintaining reduced class sizes for kindergarten through third grade students,

• Purchasing textbooks and teaching materials for all students,

• Attracting and retaining qualified teachers, aides and counselors and maintaining counselors for all secondary school students,

• Enhancing core subjects including reading, writing, mathematics and science, and

• Improving the cleanliness and good order of our school sites by maintaining and/or increasing custodial and maintenance personnel.

WHEREAS, pursuant to Education Code section 5342 and Elections Code sections 10400, 10402 and 10403 such election may be completely or partially consolidated with any other election held on the same day and in the same territory or territory that is in part the same.

NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:

Section 1.      Resolution Constitutes Order of Election.  That this resolution shall constitute an order of election pursuant to Education Code Section 5320 et seq.

Section 2.      Date and Purpose of Measure.  Pursuant to Section 4 of Article XIIIA of the California Constitution and Government Code section 50077, a special election shall be held within the boundaries of the District on Tuesday, March 2, 2004, for the purpose of voting on a proposition, a copy of which is attached hereto and marked Exhibit A, containing the question of whether the District shall impose a parcel tax for the purposes stated therein.  In addition, the full text of the ballot proposition (the “Full Ballot Text”) attached hereto and marked Exhibit B shall appear in the ballot pamphlet.  The parcel tax shall be a tax of 6.8 cents per square foot of total building area on each parcel of taxable real property within the District or a tax of $6.80 per unimproved parcel of taxable real property.  The District shall provide the Contra Costa County Treasurer-Tax Collector a report indicating the parcel number and amount of tax for each parcel of taxable real property.  The number of square feet of total building area on improved real property shall be obtained from the Contra Costa County Tax Assessor.  If that information is missing from the tax assessor’s records, the number of square feet of total building area shall be based upon the records of the building department for the applicable jurisdiction.  The parcel tax shall be collected by the Contra Costa County Treasurer-Tax Collector at the same time, in the same manner, and subject to the same penalties as ad valorem property taxes collected by the Treasurer-Tax Collector.  Unpaid taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid.  The collection of the parcel tax shall not decrease the funds available from other sources of the District in any period from the effective date hereof.

         “Parcel of taxable real property” shall be defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the Contra Costa County Treasurer-Tax Collector’s Office.  All property that is otherwise exempt from or on which are levied no ad valorem property taxes in any year shall also be exempt from the parcel tax in such year.  Parcels owned and occupied by eligible persons 65 years of age or older who apply to the District pursuant to an administrative review process are exempt from the parcel tax.

         The District shall annually provide a list of parcels that the District has approved for a Senior Citizen Exemption from the parcel tax as described above to the Contra Costa County tax collection officials.  The Contra Costa County Tax Assessor’s determination of exemption or relief of any parcel from taxation for any reason other than the Senior Citizen Exemption shall be final and binding for the purposes of the parcel tax.  Taxpayers wishing to challenge the County Assessor’s determination must do so under the procedures for correcting a misclassification of property pursuant to Section 4876.5 of the California Revenue and Taxation Code or other applicable procedures.  Taxpayers seeking a refund of parcel taxes paid shall follow the procedures applicable to property tax refunds pursuant to the California Revenue and Taxation Code. 

Section 3.     Authority for Ordering Election.  That the authority for ordering the election is contained in Section 50075 et seq. of the Government Code and Section 4 of Article XIIIA of the California Constitution.

Section 4.      Authority for Specifications.  That the authority for the specification of this election order is contained in Section 5322 of the Education Code.

Section 5.      Resolution to County Registrar and Clerk and County Superintendent of Schools.  That the Clerk of the Board is hereby directed to cause certified copies of this Resolution and Order to be delivered not later than December 2, 2003, to the Contra Costa County Superintendent of Schools and not later than December 5, 2003, to the Contra Costa County Registrar of Voters (the “County Registrar”), as the officer conducting the election, and to the Contra Costa County Clerk of the Board of Supervisors (the “County Clerk”).

Section 6.     Formal Notice.  That the Contra Costa County Superintendent of Schools is hereby requested to prepare and execute a Formal Notice of Parcel Tax Election and consolidation order in substantially the form attached hereto as Exhibit C (the “Formal Notice”), and to call the election by causing the Formal Notice to be posted in accordance with Section 5362 of the Education Code no later than December 3, 2003, or to otherwise cause the notice to be published as permitted by law.  The Clerk of the Board, on behalf of and as may be requested by the County Superintendent of Schools, is authorized to cause all notices required by law in connection herewith to be published and posted, as the case may be.

Section 7.      Full Ballot Text.  That the Board hereby determines to include within the ballot pamphlet the Full Ballot Text attached hereto as Exhibit B, which is hereby approved and adopted by the Board.

Section 8.     Conduct of Election.  (a) Request to Registrar of Voters.  Pursuant to Section 5303 of the Education Code, the Registrar of Voters is requested to take all steps to hold the election in accordance with law and these specifications.

         (b) Voter Pamphlet.  That the Registrar of Voters is hereby requested to reprint the measure in its entirety (the Full Ballot Text located in Exhibit B) in the voter information pamphlet to be distributed to voters pursuant to Section 13307 of the Elections Code.  In the event the Full Ballot Text of the measure will not be reprinted in the voter information pamphlet in its entirety, the Registrar of Voters is hereby requested to print, immediately below the impartial analysis of the measure, in no less than 10-point boldface type, a legend substantially as follows:

The above statement is an impartial analysis of Measure G.  If you desire a copy of the measure, please call the Contra Costa County Registrar of Voters at (phone number) and a copy will be mailed at no cost to you.

         (c) Consolidation.  That the County Registrar and the Contra Costa County Board of Supervisors are hereby requested to consolidate the election ordered hereby with any and all other elections to be held on March 2, 2004, within the District.

         (d) Canvass of Results.  That the Board of the Supervisors of the County is authorized to canvass the returns of the election pursuant to Section 10411 of the Elections Code.

Section 9.      Appropriations Limit.  That the Board of Education shall provide in each year (pursuant to Section 7902.1 of the Government Code or any successor provision of law) for any increase in the District’s appropriations limit as shall be necessary to ensure that proceeds of the parcel tax may be spent for the authorized purposes. 

Section 10.    Ballot Arguments.  That the President of this Board and/or his designees are hereby authorized to prepare and file with the Registrar of Voters a ballot argument in favor of the proposition contained in Exhibit A hereto, or act as an author of any ballot argument prepared in connection with the election, including a rebuttal argument, each within the time established by the Registrar of Voters, which shall be considered the official ballot arguments of this Board as sponsor of the proposition.

Section 11.    Official Actions.  That the Superintendent, President of the Board, or their designees are hereby authorized to execute any other document and to perform all acts necessary to place the tax measure on the ballot including making alterations in the ballot language stated in Exhibits A and B hereto to comply with requirements of law and election officials.

Section 12.  Effective Date.  That this resolution shall take effect from and after its adoption.

ADOPTED, SIGNED and APPROVED by the Board of Education of the West Contra Costa Unified School District on the 1st day of December, 2003, by the following vote:

                  AYES:   5

                  NOES:   0

                  ABSTENTIONS:  0

                                                      /s/_Patricia A. Player__________________

                                                      President of the Governing Board of the

                                                      West Contra Costa Unified School District

Attested to:

/s/ Charles Ramsey___________________

Clerk of the Governing Board of the

West Contra Costa Unified School District

EXHIBIT A

ABBREVIATED TEXT OF MEASURE

To maintain reduced class sizes; purchase textbooks and teaching materials; attract and retain qualified teachers, aides and counselors; enhance core subjects including reading, writing, math and science, and improve custodial services, shall West Contra Costa Unified School District be authorized to levy, for 5 years only beginning July 1, 2004, an annual tax of 6.8¢ per square foot of total building area or $6.80 per vacant parcel, with an exemption for eligible seniors?

EXHIBIT B

FULL BALLOT TEXT

The following is the full ballot text of the proposition to be presented to the voters by the West Contra Costa Unified School District in the ballot pamphlet:

To maintain reduced class sizes; purchase textbooks and teaching materials; attract and retain qualified teachers, aides and counselors; enhance core subjects including reading, writing, math and science, and improve custodial services, shall West Contra Costa Unified School District be authorized to levy, for 5 years only beginning July 1, 2004, an annual tax of 6.8¢ per square foot of total building area or $6.80 per vacant parcel, with an exemption for eligible seniors?

         The purpose of the special tax is to improve the quality of education in the District by supporting the following programs:

• Maintaining reduced class sizes for kindergarten through third grade,

• Purchasing textbooks and teaching materials,

• Attracting and retaining qualified teachers, aides and counselors,

• Enhancing core subjects including reading, writing, mathematics and science, and

• Improving custodial service to keep bathrooms and other facilities clean and in good condition.

An exemption shall be granted annually on any single family residential parcel or multi-family dwelling unit owned by one or more persons 65 years of age or older who occupies said parcel or unit as a principal residence, upon annual application to the District for exemption.

Pursuant to California Constitution article XIIIB and applicable laws, the appropriations limit for the District will be adjusted periodically by the aggregate sum collected by levy of this special tax. 

Accountability

         The proceeds of the special tax shall be applied only for the specific purposes identified above.  The proceeds of the special tax shall be deposited into an account, which shall be kept separate and apart fromother accounts of the District.  No later than January 1 of each year while the tax is in effect, commencing January 1, 2005, the chief fiscal officer of the District shall prepare and file with the Board of Education a report detailing the amount of funds collected and expended during the prior fiscal year, and the status of any project or description of any programs authorized to be funded by this measure.  Parcel Tax funds shall also be subject to an annual independent financial audit which shall be made public, including by posting on the District’s website.

Basis of Tax

The parcel tax shall be an annual tax of 6.8 cents per square foot of total building area on each parcel of taxable real property within the District or a tax of $6.80 per unimproved parcel of taxable real property.  The District shall provide the Contra Costa County Treasurer-Tax Collector a report indicating the parcel number and amount of tax for each parcel of taxable real property.  The number of square feet of total building area on improved real property shall be obtained from the Contra Costa County Tax Assessor.  If that information is missing from the tax assessor’s records, the number of square feet of total building area shall be based upon the records of the building department for the applicable jurisdiction. 

Definition of Parcel of Taxable Real Property

         “Parcel of taxable real property” shall be defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the Contra Costa County Treasurer-Tax Collector’s Office.  All property that is otherwise exempt from or on which are levied no ad valorem property taxes in any year shall also be exempt from the parcel tax in such year.  Parcels owned and occupied by persons 65 years of age or older are exempt from the parcel tax as described above.

Severability

         The Board of Education hereby declares, and the voters by approving this measure concur, that every section and part of this measure has independent value, and the Board of Education and the voters would have adopted each provision hereof regardless of every other provision hereof.  Upon approval of this measure by the voters, should any part be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts hereof shall remain in full force and effect to the fullest extent allowed by law.

EXHIBIT C

FORM OF

FORMAL NOTICE OF PARCEL TAX ELECTION

         NOTICE IS HEREBY GIVEN to the qualified electors of the West Contra Costa Unified School District of Contra Costa County, California, that in accordance with the provisions of the Education Code and the Government Code of the State of California, an election will be held on March 2, 2004, for the purpose of submitting to the qualified electors of the District the proposition summarized as follows:

To maintain reduced class sizes; purchase textbooks and teaching materials; attract and retain qualified teachers, aides and counselors; enhance core subjects including reading, writing, math and science, and improve custodial services, shall West Contra Costa Unified School District be authorized to levy, for 5 years only beginning July 1, 2004, an annual tax of 6.8¢ per square foot of total building area or $6.80 per vacant parcel, with an exemption for eligible seniors?

         By execution of this formal Notice of Election the County Superintendent of Schools of Contra Costa County orders consolidation of the election with such other elections as may be held on the same day in the same territory or in territory that is in part the same.

         The County Superintendent of Schools of Contra Costa County, by this Notice of Election, has called the election pursuant to a Resolution and Order of the Board of Education of the West Contra Costa Unified School District adopted December 1, 2003, in accordance with the provisions of Education Code Sections 5302, 5325 and 5361.

         IN WITNESS WHEREOF, I have hereunto set my hand this day, December _3_, 2003.

                                                       /s/ Ellen M. Elster for Joseph A. Ovick, Ed.D.        

                                                       County Superintendent of Schools

                                                       Contra Costa County, California