1070.10 The Special Mosquito Control Tax was approved by 13 cities on November 2, 1982.

1070.20 Each parcel of real property in the 13 cities will be apportioned a tax up to $3.74 regardless of its land value, location, size, or exemption status.

            1070.21 Parcels exempted from the Special Mosquito Control Tax are government, education, religious, and parcels with assessed value of less than $500.

1070.30 The cost and benefit of mosquito control service is equally distributed to all real property owners, regardless of land use.

1070.40 Large or chronic producers of mosquito sources will be charged directly through abatement procedures.

1070.50 In June, during a public hearing, the Board of Trustees will, by resolution, adopt a special tax in order to maintain an adequate funding level for mosquito control service. The resolution will fix the amount of the special tax for mosquito control.

1070.60 A copy of the resolution will be posted in an area viewable by the public such as the Boardroom door, outside media center, District lobby, or website. At least fifteen days prior to the date of the public hearing, notice of the resolution will be published at least once in a newspaper of general circulation in the District.

1070.70 In June, during a public hearing, the Board of Trustees will establish, by resolution, to direct the county to collect the special mosquito tax charges.

            1070.71 The Board shall provide the County Controller of San Mateo County the amounts of charges against the respective lots or parcels as they appear on the assessment roll for the designated fiscal year. If errors or corrections are required, the District Manager of the San Mateo County and Vector Control District is authorized to approve corrections of the assessment tax roll.

Issued: June 11, 2003

Revised: January 29, 2014

Legal Review: January 29, 2014

Board Approval: November 2016 (no change)