HomeMy WebLinkAboutFin Paramedic Tax FY2012-13crrr oF�� Agenda Item No: 5 a. Meeting Date: May 7, 2012 SAN RAFAEL CITY COUNCIL AGENDA REPORT Department: FINANCE Prepared by: Mark Moses City Manager Approval. Pt� Interim Finance Director SUBJECT: CONSIDERATION TO ADOPT AN ORDINANCE TO ESTABLISH A TAX RATE FOR FISCAL YEAR 2012-2013 FOR PARAMEDIC SERVICES FOR BOTH RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN THE CITY OF SAN RAFAEL, CSA 13, CSA 19 AND MARINWOOD CSD AS PROVIDED FOR IN THE VOTER APPROVED PARAMEDIC SERVICES SPECIAL TAX RECOMMENDATION: Pass the Ordinance to Print Setting the Paramedic Tax Rates for 2012-2013 for Residential and Non -Residential Dwellings. BACKGROUND: In 1979, the citizens of San Rafael approved a new tax for the sole purpose of supporting a paramedic program. The tax was applied at a flat rate per residential dwelling. This tax was also approved by three separate jurisdictions that receive paramedic service from San Rafael. These areas included the Marinwood Community Services District (CSD), County Service Area No. 13 (Upper Lucas Valley) and County Service Area No. 19. Adoption of the original ordinance in 1979 established Municipal Code Section 3.28. Included in the Code, under Section 3.28.060, is the authority of the City Council to set the tax rates based upon a budget recommendation by the City Manager. In 1988, the voters approved an extension of the tax to non-residential properties. This tax was levied on a square footage basis, and was set at a $500 cap per each one -cent ($0.01) of tax charged. A $0.05 tax rate cap was established as part of this vote. When the City electorate first approved the paramedic program and related tax, language was contained in the ballot measure that allowed the City Council, as the lead agency for this service, to approve tax rates based upon cost of operating the paramedic program. Historically, staff would determine the cost of the paramedic program, and take a recommendation to the Council that established the rates for the coming year. Changes in tax law and voter authority have modified how this process has worked over the last several years. FOR CITY CLERK ONLY File No.: IT .. Council Meeting:��°��=�� Disposition:. SAN IZAFAEL CITY COUNCIL AGENDA REPORT / Page: 2 The passage of Proposition 218 by California voters in 1996 put severe limits on local governments' ability to implement new or raise existing taxes, assessments and other property related fees. Effectively, under Proposition 218, no tax can be added or increased without a vote of the people. Exceptions can be made where the cost of a service is tied to an inflationary index or costing methodology, such as the City's business license tax (adjusted upward by CPI). When the City's paramedic tax was put into place, no specific formula was defined in the Ordinance that meets the criteria under Proposition 218. Thus no changes can be made to this tax without a 2/3 voter approval. The purpose of this report and the accompanying ordinance is to establish tax rates for fiscal year 2012-2013. ANALYSIS: In November of 2006, the citizens of San Rafael passed Measure P. This measure increased the ceiling on the residential tax rate to $85.00 per living unit and on non-residential property to $0.11 per square foot. This vote was conducted in accordance with Proposition 218 laws, and also provided under Proposition IV a corresponding increase in the appropriations limit (GANN calculation). The Council passed Ordinance 1846 in November of 2006 to reflect the changes approved by the voters in both the tax rates and GANN limit calculation. All commercial and industrial sites were levied based upon Assessor square footage records for building size. The other service areas approved paramedic tax rate ceilings to coincide with San Rafael's measure. In November of 2006, CSA No. 13 approved Measure H and CSA No. 19 approved Measure I, each by a 2/3 majority. Both Measures set the tax maximums at $85.00 for residential and $0.11 cents per square foot for non-residential. Similarly, in November 2006, Marinwood CSD approved Measure M to establish the same tax ceilings. In November of 2010, the citizens of San Rafael passed Measure I. This measure increased the ceiling on the residential tax rate from $85.00 to $108.00 per living unit and on non-residential tax rate from $0.11 to $0.14 per square foot (based on Assessor records of square footage). This vote was done in accordance with Proposition 218 laws, and also provided under Proposition 218 a corresponding increase in the appropriations limit (Gann calculation). The Council passed Ordinance 1891 in November of 2010 to reflect the changes approved by the voters in both the tax rates and GANN limit calculation. In November of 2011, the voters of CSA No. 13 and CSA No. 19 passed Measures E and F, respectively. These measures increased the ceiling on the residential tax rate from $85.00 to $95.00 per living unit and on non-residential tax rate from $0.11 to $0.132 per square foot for both service areas. These ballot measures were conducted in accordance with Proposition 218 laws, and subsequent legal precedents and clarifications. The third jurisdiction that receives paramedic services, Marinwood CSD will continue under its Measure M at the rate of $85.00 for residential and $0.11 cents per square foot for non- residential. That district does not have current plans to introduce a rate increase issue on future ballots. Taxes have traditionally been recommended in whole dollar increments. Rates are based upon recovering the cost of service. For 2012-2013, the cost of running the paramedic program is currently projected at $5,737,910 (see Exhibit 1). SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 3 Staff proposes to maintain the respective residential rates of $85 to be levied in Marinwood CSD and $89.00 to be levied in the City, and to increase the rate from $85.00 to $89.00 in CSAs No.13 and No. 19 (see Exhibit II). Total living units for the City plus these three jurisdictions are 27,431 based upon Marin County Auditor Controller data. The residential sector makes up about 64% of the total paramedic tax resources (see Exhibit III). Also, non- residential units will continue to be billed at $0.11 per square foot in Marinwood CSD, and $0.12 per square foot in the City, and will increase from $0.11 to $0.12 per square foot for CSAs No.13 and No.19 for all commercial/industrial sites. Commercial/industrial customers comprise 36% of the total expected tax revenue (see Exhibit III). Total revenue expected from these taxes as well as third party billings is projected at $6,182,520 (see Exhibit IV). The City has been reaching out to those in the Marinwood CSD and the two county services areas regarding the program budget and services for the upcoming year, and the corresponding impact on paramedic tax rates. Based upon projected costs and service levels, the rates recommended will be sufficient to cover the operating expenses of the paramedic program for the next few fiscal years. Costing of these program expenditures has been done in a manner consistent with the business cost study. Two sources of funds are expected to cover these costs. Paramedic tax for all service jurisdictions is estimated at $3,882,520, or 68 percent of program costs. Third Party billings are forecasted at $2,300,000 (see Exhibit IV). FISCAL IMPACT: The budget as presented is within the voter -approved tax rates for the non-residential (commercial and industrial) and residential -supported ratepayers. If the recommendation is approved at lesser rates than those proposed, there may be a need to reduce service levels or request a general fund subsidy to maintain the planned levels of service. The Ordinance attached sets residential and non-residential paramedic tax rates in the San Rafael city limits, and in the three other jurisdictions in which services are provided. ACTION REQUIRED: Staff recommends Council accept the report and adopt the ordinance as presented. ATTACHMENTS W:\Management services- WorkFile\Finance- WorkFile\Council Material\Staff Repo rts\2012\City\Paramedic tax report 12-13.doc ORDINANCE NO. 1904 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL CONTINUING THE PARAMEDIC TAX RATES, COMMENCING WITH FISCAL YEAR 2012-2013, AT THE RATES ESTABLISHED IN ORDINANCE NO. 1896 FOR RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN THE CITY OF SAN RAFAEL ($89.00 FOR RESIDENTIAL AND $0.12 PER SQUARE FOOT FOR NON-RESIDENTAL PROPERTIES) AND THE MARINWOOD COMMUNITY SERVICES DISTRICT ($85.00 FOR RESIDENTIAL AND $0.11 PER SQUARE FOOT FOR NON-RESIDENTIAL PROPERTIES); AND SETTING THE PARAMEDIC TAX RATES, COMMENCING WITH FISCAL YEAR 2012- 2013, FOR RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN, COUNTY SERVICE AREA NO. 13, AND COUNTY SERVICE AREA NO. 19. ($89.00 FOR RESIDENTIAL AND $0.12 PER SQUARE FOOT FOR NON-RESIDENTIAL PROPERTIES) WHEREAS, the electors of the City of San Rafael in 1979 and in 1988, adopted a paramedic service tax (Chapter 3.28 of the San Rafael Municipal Code) to be imposed annually upon all residential and commercial properties within the City of San Rafael; and WHEREAS, the City, pursuant to three separate Joint Powers Agreements, provides paramedic services to Marinwood Community Services District, County Services Area No. 13, and County Services Area No. 19; and WHEREAS, the electors of the City of San Rafael approved Measure "I" on November 2, 2010, increasing the ceiling on the residential tax rate to $108.00 per living unit and on non-residential property to $0.14 per square foot; and providing a corresponding increase in the appropriations limit; and WHEREAS, the City Council, pursuant to its authority under the paramedic tax ordinance, and based upon a budget recommendation by the City Manager, adopted Ordinance No. 1891 to reflect the changes approved by the voters; and WHEREAS, increases in the maximum rates for the Paramedic Service Tax were approved by the electors of County Service Area No. 13 and County Service Area No. 19 by elections held in November 2006 and November 2011, and by the electors of Marinwood Community Services District by an election held in November 2006; and WHEREAS, the City Council, after reviewing the proposed budget recommendation of the City Manager, finds that for County Service Area No. 13 and County Service Area No. 19, the Paramedic Tax Rates for residential should be increased from $85.00 to $89.00 and non-residential properties tax rate should be increased from $0.11 to $0.12 per square foot for fiscal year 2012-2013, since these rates will cover the cost of providing paramedic services within these two service areas; and Page 1 of 3 WHEREAS, County Service Area No. 13 and County Service Area No. 19, based upon budgets recommended to them, have advised the City that they approved of the setting of the Paramedic Tax Rate within their respective jurisdictions, at $89.00 per year for each living unit, and at $0.12 per square foot for each non-residential structure; and WHEREAS, Marinwood Community Services District, based upon budgets recommended to them, have advised the City that they approved of the continuing of the Paramedic Tax Rate within its jurisdiction, at $85.00 per year for each living unit, and at $0.11 per square foot for each non-residential structure. NOW THEREFORE, the City Council of the City of San Rafael does ordain as follows: Division 1. Pursuant to Chapter 3.28, Section 3.28.060 thereof, the Council of the City of San Rafael hereby confirms the tax rate for paramedic services within City limits commencing in fiscal year 2012-2013, continues to be $89.00 per year for each living unit, and at $0.12 per square foot for non-residential structures. Division 2. The City Council hereby sets the Paramedic Tax Rates for County Service Area No. 13 and County Service Area No. 19, commencing with fiscal year 2012- 2013, at $89.00 per year for each living unit, and at $0.12 per square foot for each non- residential structure. Division 3. The City Council hereby confirms that the Paramedic Tax Rates set for Marinwood Community Services District, commencing with fiscal year 2012-2013, continues to be $85.00 per year for each living unit, and at $0.11 per square foot for each non-residential structure. Division 4. If any section, subsection, sentence, clause, or phrase of this ordinance is for any reason held to be invalid, such holding or holdings shall not affect the validity of the remaining portions of this ordinance and each section, subsection, sentence, clause and phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, or phrases be declared invalid. Division 5. This Ordinance shall be published once in full before its final passage in a newspaper of general circulation, published and circulated in the City of San Rafael, and shall be in full force and effect thirty days after its final passage. �• �"tom,._. ry O. P it ips, Mayor Attest: "!5Stf.<!L G •�� Esther C. Beirne, City Clerk The foregoing Ordinance No. 1904 was read and introduced at a Regular Meeting of the City Council of the City of San Rafael, held on the 7th day of May, 2012, and ordered passed to print by the following vote, to wit: Page 2 of 3 AYES: Councilmembers: Connolly, Heller, Levine, McCullough & Mayor Phillips NOES: Councilmembers: None ABSENT: Councilmembers: None and will come up for adoption as an Ordinance of the City of San Rafael at a Regular Meeting of the Council to be held on the 21 st day of May, 2012. ESTHER C. BEIRNE, CITY CLERK Page 3 of 3 U) T- o O m N W z pN NLU = Q W LL Z m ~ r LL W N O o o N V �� Q Z W D } OJ U Q U O � � N O N O cy O � 00 m O Nt N ' � OO O O rl00 Ln N q r` M V) M N C Ln to 19T Ln (D N 1 N 6F? 69 693. 6<} 64 H? EA U3, O M D) N O N O � m O 000 ' OA 0 0 a) 0 0o 0o (D (D r) rl- 00 y >, ° n Cca C: qt � N' M Ln � L (D N N 60)- 64 d9 ER 63 69 69. 64 0 0 0 O_ O O O zC zY 00 000) m N(to O ' m O O r` rl O O N O0 O r` M D) d NT Ln N N 696964 d4 GF 69 Ug 69 O 00 O r` O O M N O G ' N O C (3) ti 00 O O r` U') N 0 O i- r - O 0 00 M %* LO LI7 N 1 N 69 E9 69 69 69 tf} E 9 69 d• 00 O N d• •- 0 ti 00 N D) (D M 0 Ln ' rl- N M � r- It (D ' r cY Lf) ti (D 00 M r-. 0 LO O LO M It Ln . 1 N 69 69 69 69161 69 u9 16S M r` 0 N Ln � O 1.4, O N 69 69 co 't . rl. I- O N Ln "t O N U13- 619 M I- 0 d• r � � O N Ln d O N 69 69 M r- 0 d r � I- O N L() cl O N (IS 69 M LO (D M h N 1- O M d' O) 69 69 M M O o ,It d O N 0 O 0 Y t_: M d to N NI I I U cy O C O_ � a N N U U Cl) Cl) N C U U 0 0 0 ° 0 ° N E O C O O p O cu ami � °_ O !Z U_ N U N En m N (1i >, N ° (is X _ = ,U m U o m> m a m a y >, ° n Cca C: (A O w A O " M y LL .� O O= a) O L ❑. QLC L aU)) zC zY M r` 0 N Ln � O 1.4, O N 69 69 co 't . rl. I- O N Ln "t O N U13- 619 M I- 0 d• r � � O N Ln d O N 69 69 M r- 0 d r � I- O N L() cl O N (IS 69 M LO (D M h N 1- O M d' O) 69 69 M M O o ,It d O N 0 O 0 Y t_: M d to N NI I I O C O_ o a N O U Cl) Cl) C (0 U U 0 0 0 ° 0 ° C O O O = o c c c CU CU CU F° -U2 2 �U VJ C X O N M � Y a E U(° j co U O) N U_ "O O) E co m CL N � O Q N O N LO co CITY OF SAN RAFAEL EXHIBIT 11 PARAMEDIC SERVICE AREA ZONE B HISTORY OF TAX RATES AND CAPS Fiscal Residential Authorized Non -Residential Authorized Year Tax Rate Cap Tax Rate Cap Cap Explanations 2003-04 $ 54.00 $ 61.00 $ 0.0675 $ 0.0800 $ 2004-05 $ 59.00 $ 61.00 $ 0.0740 $ 0.0800 $ 2005-06 $ 61.00 $ 61.00 $ 0.0800 $ 0.0800 $ 2006-07 $ 61.00 $ 61.00 $ 0.0800 $ 0.0800 61.00 2007-08 $ 75.00 $ 85.00 $ 0.0945 $ 0.1100 Passage of Measure P 2008-09 $ 77.00 $ 85.00 $ 0.0960 $ 0.1100 $ 2009-10 $ 81.00 $ 85.00 $ 0.1030 $ 0.1100 $ 2010-11 $ 85.00 $ 85.00 $ 0.1100 $ 0.1100 $ 2011-12 $ 89.00 $ 108.00 $ 0.1200 $ 0.1400 Passage of Measure 1 2012-13 proposed $ 89.00 $ 108.00 $ 0.1200 $ 0.1400 $ 2013-14 preliminary $ 89.00 $ 108.00 $ 0.1200 $ 0.1400 $ 2014-15 preliminary $ 89.00 $ 108.00 $ 0.1200 $ 0.1400 $ CSA# 13, and CSA# 19 PARAMEDIC SERVICE AREA ZONE B HISTORY OF TAX RATES AND CAPS Fiscal Residential Authorized Non -Residential Authorized Year Tax Rate Tax Rate Cap Cap Tax Rate Cap Explanations 2003-04 $ 54.00 $ 61.00 $ 0.0675 $ 0.0800 2004-05 2004-05 $ 59.00 $ 61.00 $ 0.0740 $ 0.0800 $ 2005-06 $ 61.00 $ 61.00 $ 0.0800 $ 0.0800 61.00 2006-07 $ 61.00 $ 61.00 $ 0.0800 $ 0.0800 $ 2007-08 $ 75.00 $ 85.00 $ 0.0945 $ 0.1100 Passage of Measure P 2008-09 $ 77.00 $ 85.00 $ 0.0960 $ 0.1100 $ 0.1030 2009-10 $ 81.00 $ 85.00 $ 0.1030 $ 0.1100 $ 2010-11 $ 85.00 $ 85.00 $ 0.1030 $ 0.1100 0.1100 2011-12 $ 85.00 $ 85.00 $ 0.1100 $ 0.1100 (a) See Below 2012-13 proposed $ 89.00 $ 95.00 $ 0.1200 $ 0.1320 (b) Passage of Measure E & F 2013-14 preliminary $ 89.00 $ 95.00 $ 0.1200 $ 0.1320 2014-15 preliminary $ 89.00 $ 95.00 $ 0.1200 $ 0.1320 Note: (a) CSA #13 and CSA #19, did not pass Measure I -new tax rate ($108 - residential and $0.140 - Non residential) during November 2010 election. (b) CSA #13 and CSA #19 passed Measure E and Measure F during November 2011 election, respectively. The new tax rate ($95 - residential and $0.1320 - Non residential) MARINWOOD (CSD) PARAMEDIC SERVICE AREA ZONE B HISTORY OF TAX RA TES AND CAPS Fiscal Residential Authorized Non -Residential Authorized Year Tax Rate Cap Tax Rate Cap Explanations 2003-04 $ 54.00 $ 61.00 $ 0.0675 $ 0.0800 2004-05 $ 59.00 $ 61.00 $ 0.0740 $ 0.0800 2005-06 $ 61.00 $ 61.00 $ 0.0800 $ 0.0800 2006-07 $ 61.00 $ 61.00 $ 0.0800 $ 0.0800 2007-08 $ 75.00 $ 85.00 $ 0.0945 $ 0.1100 Passage of Measure P 2008-09 $ 77.00 $ 85.00 $ 0.0960 $ 0.1100 2009-10 $ 81.00 $ 85.00 $ 0.1030 $ 0.1100 2010-11 $ 85.00 $ 85.00 $ 0.1100 $ 0.1100 2011-12 $ 85.00 $ 85.00 $ 0.1100 $ 0.1100 (c) See Below 2012-13 proposed $ 85.00 $ 85.00 $ 0.1100 $ 0.1100 2013-14 preliminary $ 85.00 $ 85.00 $ 0.1100 $ 0.1100 2014-15 preliminary $ 85.00 $ 85.00 $ 0.1100 $ 0.1100 Note: (c) Marinwood did not pass Measure knew tax rate ($108 - residential and $0.140 - Non residential) during November 2010 election. W:wlanagement Services- WorkFile\Finance- WorkFile\Accounting and Budgeting\Revenue Schedules-Tracking\Paramedic Tax\paramedic tax history.xlstax rate -City 5/2/20128:52 AM "'FiscalYear 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-13 proposed 2013-14 preliminary 2014-15 preliminary City of San Rafael Paramedic Tax Ratio Res"identia"l Non -Residential 67.56% 32.44% 62.68% 37.32% 61.70% 38.30% 62.60% 37.40% 63.50% 36.50% 63.80% 36.20% 63.70% 36.30% 63.30% 36.70% 63.70% 36.30% 63.70% 36.30% 63.70% 36.30% 63.70% 36.30% EXHIBIT III WAManagement Services- WorkFile\Finance- WorkFile\Accounting and Budgeting\Revenue Schedules- Tracking\Paramedic Tax\Paramedic tax ratios.xlsRatios CITY OF SAN RAFAEL EXHIBIT IV PARAMEDIC SERVICE AREA ZONE B HISTORY OF TAX AND OTHER REVENUES Fiscal Paramedic Third Party total Year Taxes Billing Explanations $ 2003-04 2,332,935 1,217,697 3,550,632 2004-05 2,519,056 1,428,531 3,947,587 2005-06 2,668,491 1,485,750 Hit tax caps 4,154,241 2006-07 2,671,595 1,474,240 Medicare impacts 3rd party billing 4,145,834 2007-08 3,224,610 1,676,412 Measure P - new cap 4,901,022 2008-09 3,210,317 2,025,709 5,236,026 2009-10 3,489,494 2,187,789 5,677,283 2010-11 3,661,064 1,661,227 Measure I - new cap 5,322,291 2011-12 budget 3,869,500 2,100,000 5,969,500 2012-13 preliminary budget 3,882,520 2,300,000 (a) 6,182,520 2013-14 preliminary budget 3,882,520 2,346,000 (b) 6,228,520 2014-15 preliminary budget 3,882,520 2,392,920 (b) 6,275,440 Note: (a)Third Party Billing revenue was increased by $200,000 from FY11-12, which is based on estimation of revenue from Ground Emergency Medical Transport cost recovery and SRFD Basic Life Support Program. (b) The calculation is based on 2% CPI increase from prior year. W:\Management Services- Work File\Finance- Work File\Accounting and Budgeting\Revenue Schedules-Tracking\Paramedic Tax\paramedic tax history.xlsTAX HISTORY 5/2/20128:51 AM CITY OF SAN RAFAEL RECOVED ROUTING SLIP / APPROVAL FORM 111110 12012 INSTRUCTIONS: USE THIS FORM WITH EACH SUBMITTAL OF A CONTRACT, CX�4-RL,' ORDINANCE OR RESOLUTION BEFORE APPROVAL BY COUNCIL / AGENCY. SRRA / SRCC AGENDA ITEM NO. DATE OF MEETING: May 7, 2012 FROM: Mark Moses, Interim Finance Director DEPARTMENT: Finance DATE: April 30, 2012 TITLE OF DOCUMENT: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL CONTINUING THE PARAMEDIC TAX RATE, COMMENCING WITH FISCAL YEAR 2012-2013, AT THE RATES ESTABLISHED IN ORDINANCE NO. 1896 FOR RESIDENTIAL AND NOW RESIDENTIAL PROPERTIES IN THE CITY OF SAN RAFAEL ($89.00 FOR RESIDENTIAL AND $0.12 PER SQUARE FOOT FOR NON-RESIDENTAL PROPERTIES) AND THE MARINWOOD COMMUNITY SERVICES DISTRICT ($85.00 FOR RESIDENTIAL AND $0.11 PER SQUARE FOOT FOR NON-RESIDENTIAL PROPERTIES); AND SETTING THE PARAMEDIC TAX RATES, COMMENCING WITH FISCAL YEAR 2012-2013 FOR RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN, COUNTY SERVICE AREA NO. 3, AND COUNTY SERVICE AREA NO. 19. ($89.00 FOR RESIDENTIAL AND $0.12 PER SQUARE FOOT FOR NON-RESIDENTIAL PROPERTIES) Department Head (signature) (LOWER HALF OF FORM FOR APPROVALS ONLY) APPROVED AS COUNCIL/ AGENCY AGENDA ITEM: City Manager (signature) NOT APPROVED REMARKS: APPROVED AS TO FORM: City Attorney (signature) CITY OF SAN RAFAEL NOTICE OF PUBLIC HEARING The City Council of the City of San Rafael will hold a public hearing: PURPOSE: Public Hearing: To consider setting the voter approved paramedic services special tax in the City of San Rafael, CSA 13, CSA 19 and Marinwood CSD, and adoption of an ordinance establishing tax rates for fiscal year 2012/2013 for both residential and non-residential properties. DATE/TIME/PLACE: Monday, May 7, 2012 at 7:00 PM City Council Chambers, City Hall, 1400 Fifth Avenue, San Rafael WHAT WILL HAPPEN: You may comment on the proposed Ordinance. The City Council will consider all public testimony and will then decide whether to adopt the Ordinance. IF YOU CANNOT ATTEND: You may send a letter to Esther Beirne, City Clerk, City of San Rafael, P.O. Box 151560, San Rafael, CA 94915-1560. You may also hand deliver a letter prior to the meeting. FOR MORE INFORMATION: You may contact Mark Moses, Interim Finance Director (415) 458-5018. Office hours are Monday through Friday, 8:30 a.m. to 5:00 p.m. SAN RAFAEL CITY COUNCIL /s/ Esther Beirne ESTHER BEIRNE City Clerk (Please publish in the Marin Independent Journal on Friday, April 27, 2012.)