Cemetery Districts Service Review and Sphere of Influence

MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE UPDATE FOR COLUSA COUNTY CEMETERY DISTRICTS LOCAL AGENCY FORMATION COMMISSION Of Colusa County Adopted December 6, 2007 Resolution 2007-0009 Resolution 2007-0010 TABLE OF CONTENTS 1. SUMMARY 1 2. INTRODUCTION 2 3. ANTELOPE-BLACK MOUNTAIN CEMETERY DISTRICT 5 4. ARBUCKLE CEMETERY DISTRICT 6 5. COLLEGE CITY CEMETERY DISTRICT 8 6. COLUSA CEMETERY DISTRICT 10 7. CYPRESS HILL CEMETERY DISTRICT 12 8. GRAND ISLAND CEMETERY DISTRICT 14 9. MAXWELL CEMETERY DISTRICT 16 10. PRINCETON CEMETERY DISTRICT 18 11. STONYFORD-INDIAN VALLEY CEMETERY DISTRICT 20 12. WILLIAMS CEMETERY DISTRICT 22 13. COLUSA CEMETERY DISTRICTS MSR 24 14. CEMETERY DISTRICTS SOI 28 COLUSA COUNTY CEMETERY DISTRICTS COMPARISON TABLE 30 ABBREVIATIONS 30 REFERENCES 31 MAP 32 Cemetery District MSR & SOI i Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 1. SUMMARY 6. Grand Island Cemetery District 7. Maxwell Cemetery District Local Agency Formation Commissions 8. Princeton Cemetery District (LAFCO) were created in 1963 to assist 9. Stonyford-Indian Valley the State of California in encouraging Cemetery District the orderly development and formation 10. Williams Cemetery District of local public agencies. There is a LAFCO in each California County. There are private cemeteries within LAFCO has the power to conduct Colusa County1 but they are not part of studies, approve or disapprove this service review. These include the proposals, modify boundaries of cities following cemeteries: and special districts, and impose reasonable terms and conditions on 1. Calmes Cemetery approval of proposals. 2. Catholic Holy Cross Cemetery 3. Goad Cemetery The Cortese-Knox-Hertzberg Local 4. Johns Cemetery (North of Reorganization Act of 2000 (CKH Act) Dunnigan, east of I-5) established procedures for local 5. Leesville Cemetery (South of government changes of organization. Ladoga, west of Williams) The CKH Act (as amended) also 6. Pryor Grave (east of Lodoga) requires LAFCO to update the Spheres of Influence (SOI) of all local agencies It is recommended that the SOIs remain within the county by January 1, 2008. coterminous with the district boundaries A Sphere of Influence is defined as a plan for the probable physical boundary and service area of a local agency or municipality. A municipal service review (MSR) must be conducted for each local agency to update the SOIs. This Municipal Service Review addresses public cemetery district services within Colusa County and updates the SOI for the ten public cemetery districts as follows: 1. Antelope-Black Mountain Figure 1: Sacramento River near Cemetery District Colusa, California 2. Arbuckle Cemetery District 3. College City Cemetery District 4. Colusa Cemetery District 1 www.cagenweb.com/colusa/cemetery. August 5. Cypress Hill Cemetery District 21, 2007 Cemetery District MSR & SOI 1 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 2. INTRODUCTION changes in the boundaries and organization of cities and special 2.1 Local Agency Formation districts. The Knox-Nisbet Act, the Commission Municipal Reorganization Act, and the District Reorganization Act were Local Agency Formation Commissions consolidated into the CKH Act. (LAFCOs) are quasi-legislative local agencies created in 1963 to assist the The CKH Act contains the following State in encouraging the orderly major policies: development and formation of local agencies. There is a LAFCO in each 1. To encourage orderly growth and California County. LAFCOs are development which are essential to independent agencies that are not part the social, fiscal, and economic well of county government, special districts, being of the State; or cities. 2. To promote orderly development by LAFCO in Colusa County is comprised encouraging the local formation and of five Commissioners, two Supervisors determination of boundaries and appointed by the County, two City working to provide housing for Council members, and a public member families of all incomes; appointed by the other four Commissioners. 3. To discourage urban sprawl; The fundamental mission of a LAFCO is 4. To preserve open space and prime to implement the provisions of the agricultural lands by guiding Cortese-Knox-Hertzberg Local development in a manner that Government Reorganization Act of 2000 minimizes resource loss; (CKH Act). LAFCO has the power to conduct studies, approve or disapprove 5. To exercise its authority to ensure proposals, modify boundaries of cities that affected populations receive and special districts, and impose efficient governmental services and reasonable terms and conditions on to promote logical formation and approval of proposals. boundary modifications that direct the burdens and benefits of 2.2 Local Government additional growth to those local Reorganization Act agencies that are best suited to provide the necessary services and The Cortese-Knox-Hertzberg Local housing; Government Reorganization Act of 2000 (CKH Act) establishes procedures for local government changes of organization. The CKH Act contains three previous laws that governed Cemetery District MSR & SOI 2 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 6. To make studies and obtain and 2.3 Municipal Service Review furnish information which will contribute to the logical and The Governor’s Office of Planning and reasonable development of local Research (OPR) has prepared agencies and to shape their guidelines for LAFCO to conduct development so as to reviews of California municipal services. advantageously provide for the OPR published the Final Guidelines in present and future needs of each August of 2003. county and its communities; The CKH Act, together with OPR’s 7. To establish priorities by assessing guidelines, requires LAFCO to conduct and balancing total community a comprehensive review of all agencies services needs with financial that provide services within the county. resources available to secure and The service reviews must prepare a provide community services and to written statement of LAFCO’s encourage government structures determination with respect to each of that reflect local circumstances, the following: conditions, and financial resources; 1. Infrastructure needs or deficiencies; 8. To determine whether new or existing agencies can feasibly 2. Growth and population projections; provide needed services in a more efficient or accountable manner and, 3. Financing constraints and where deemed necessary, consider opportunities; reorganization with other single purpose agencies that provide 4. Cost avoidance opportunities; related services; 5. Opportunities for rate restructuring; 9. To update the Spheres of Influence (SOIs) of all local agencies within 6. Opportunities for shared facilities; the county by January 1, 2008; and 7. Government structure options, 10. Conduct a review of all municipal including advantages and services by county, region, sub- disadvantages of consolidation or region or other geographic area prior reorganization of service providers; to, or in conjunction with, SOI updates or the creation of new SOIs. 8. Evaluation of management efficiencies; 9. Local accountability and governance. Cemetery District MSR & SOI 3 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 2.4 Sphere of Influence The recommendation for the spheres of influence for the cemetery districts is for Sphere of Influence (SOI) is defined as each cemetery to keep the existing a plan for the probable physical boundary and the sphere of influence boundary and service area of a local would be the same as the district agency or municipality as determined by boundary. LAFCO. The SOI is an important tool for planning and shaping the logical and orderly development and coordination of local governmental agencies so as to advantageously provide for the present and future needs of the county and its communities. In determining the SOI of each local agency, the Commission shall consider and prepare a written statement of its determinations with respect to four factors: 1. the present and planned land uses in the area, including agricultural and open space lands; 2. the present and probable need for public facilities and services in the area; 3. the present capacity of public facilities and adequacy of public services which the agency provides or is authorized to provide; and 4. the existence of any social or economic communities of interest in the area if the Commission determines that they are relevant to the agency. Cemetery District MSR & SOI 4 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 3. ANTELOPE-BLACK MOUNTAIN CEMETERY DISTRICT The Antelope-Black Mountain Cemetery District is inactive. The contact for this District is the Colusa County Auditor’s Office.2 The Antelope-Black Mountain Cemetery District has one cemetery (Assessor’s Parcel No. 11-150-016)3, one acre in size located one half mile northwest of Sites. The land for the Cemetery was donated by John Sites but is still owned by the Sites Family. Figure 2. Old barn 2 Colusa County Auditor’s Office, Janet Dawley, 530-458- 0416, August 20, 2007. 3 Colusa County Assessor, August 24, 2007 Cemetery District MSR & SOI 5 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 4. ARBUCKLE CEMETERY 4.3 Arbuckle Cemetery District DISTRICT Board of Directors 4.1 Arbuckle Cemetery District Contact information for the Arbuckle Location Cemetery District is as follows: The Arbuckle Cemetery District is Arbuckle Cemetery District located just north of the Yolo County PO Box 689 line, adjacent and west of Arbuckle. The Arbuckle, CA 95912 District was organized on September 6, 1927. The Cemetery was operated Arbuckle Cemetery District Board starting in 1890.4 members are as follows: 4.2 Arbuckle Cemetery District 1. Walter Foster (530) 624-1704 Facilities Term 6/30/07-6/30/11 The Arbuckle Cemetery (Assessor’s 2. Anthony DeMarchi (530) 330-1743 Parcel No. 18-280-021)5 is located north Term 6/30/05-6/30/09 of Arbuckle with access to Bailey Road and Wood Road. The Cemetery is 3. John Lauppe (530) 476-2812 seventeen acres in size with 10 acres Term 6/30/05-6/30/098 developed for grave sites and seven acres reserved for the future. The The Board meets regularly on the Cemetery has a fence, lawn, and second Monday of each month at the graveled roadways. There are 1,500 Arbuckle Public Utilities District office. used plots and 2,500 vacant plots The District shares the services of the available.6 secretary with the Arbuckle Public Utilities District.9 The Cemetery is divided into two deeded parcels, one from the International Order of Odd Fellows (IOOF), the other from the Roman Catholic Church. The sale of lots is handled by each organization. The District maintains perpetual care and loans flower vases when requested.7 4 County of Colusa, “Special District Audits Fiscal Year 2005-2006.” 5 Colusa County Assessor, August 24, 2007. 8 Colusa County Board of Supervisors Clerk Yolanda 6 Arbuckle Cemetery District, Director John Lauppe, (530) Tirado, Phone: (530)-458-0508, email: 476-2812, August 13, 2007, August 15, 2007. cocolusa@countyofcolusa.org 7 County of Colusa, “Special District Audits, Fiscal Year 9 Arbuckle Cemetery District, Director John Lauppe, (530) 2005-2006.” 476-2812, August 13, 2007, August 15, 2007. Cemetery District MSR & SOI 6 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 4.4 Arbuckle Cemetery District 4.4.2 Arbuckle Cemetery District Finances Taxes 4.4.1 Arbuckle Cemetery District As required by the passage of Budget Proposition 13 on June 5, 1978, each district shares proportionately in the total The expenditures for 2004-2005 were property tax collected in Colusa County. $57,472. The adopted budget for 2006- During fiscal year 2005-2006, the 2007 was $59,498.10 In fiscal year Arbuckle Cemetery District received 2005-2006, the District spent $25,723 0.2676% of secured taxes generated by on salaries and benefits. Insurance was the Countywide rate.12 purchased from Golden State Risk Management Authority for $1,970. 4.4.3 Arbuckle Cemetery District Utilities, fuel and maintenance are the Audit major expenses. The County Auditor reported that for Revenue from taxes was $53,149 for fiscal year 2005-2006 the District fiscal year 2005-2006. Revenue from maintained a record of the payment of grave services and sale of lots and outstanding bills. The District issued graves was slightly over $12,000. receipts for all revenues collected. The accounting controls of the District funds On June 30, 2006, the District had were maintained by the County Auditor. $123,198 on deposit with the County There were no recommendations.13 Treasurer, an increase from the previous year which was $105,190.11 This could be considered a large reserve in comparison to the expenses of the District. A Capital Improvement Plan available to the public would help to generate public confidence in the District. Figure 3. Arbuckle Community Church 12 County of Colusa, “Special District Audits, Fiscal Year 10 Colusa County, “Final Budget, June 30, 2007.” 2005-2006.” 11 County of Colusa, “Special District Audits, Fiscal Year 13 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” 2005-2006.” Cemetery District MSR & SOI 7 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 5. COLLEGE CITY CEMETERY 5.3 College City Cemetery District DISTRICT Board of Directors 5.1 College City Cemetery District Contact information for the College City Location Cemetery District is as follows: The College City Cemetery District is College City Cemetery District located east of Arbuckle. The Cemetery PO Box 1430 District was established on August 7, Arbuckle, CA 95912 1927, but the cemetery was started in 1875.14 College City Cemetery District Board members are as follows: 5.2 College City Cemetery District Facilities 1. Rebecca Myers, Sec. (530) 476-2710 The Cemetery is located just north of Term ending 5/31/08 College City on Main Street. The Cemetery consists of approximately ten 2. Gary Cain, Ch. acres with fence, lawn, partly graveled (530) 476-2001 roads, and a storage building. The Term ending 4/29/10 District owns the following Assessor’s Parcels: 22-043-001,22-071-007,22- 3. John Martin 100-032,22-100-087,22-160-030.15 (530) 476-3398 Term ending 6/30/09 The Cemetery District has one part-time employee, paid $1,000 per month. 4. Carol Cain There are at least two vacant acres (530) 476-2001 available for future grave sites.16 Term ending 6/07/11 5. Carolee Ornbaun (530) 908-7423 Term ending 7/07/1117 Board meetings are held on the second Wednesday of the month, every two 14 County of Colusa, “Special District Audits, Fiscal Year 17 Colusa County Board of Supervisors Clerk Yolanda 2005-2006.” Tirado, Phone: 530-458-0508, email: 15 Colusa County Assessor, August 24, 2007. cocolusa@countyofcolusa.org 16 College City Cemetery District, Director Carol Cain, (530) 476-2001 October 16, 2007. Cemetery District MSR & SOI 8 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 months at the Board member’s homes.18 5.4.2 College City Cemetery District Minutes are kept for each meeting.19 Taxes 5.4 College City Cemetery District Effective July 1, 1978, each special Finances district shares in the total property taxes collected based on the previous tax rate. 5.4.1 College City Cemetery District During fiscal year 2005-2006, the Budget College City Cemetery District received 0.1405% of the secured taxes The expenses of the College City generated by the Countywide rate.22 Cemetery District in 2004-2005 were $22,145. The approved budget for 2006- 5.4.3 College City Cemetery District 07 was $20,932.20 In 2005-2006 the Audit District received $28,068 from taxes and less than $2,000 from grave services The County Auditor reported that for and sale of plots and graves. fiscal year 2005-2006 the District maintained a record of the payment of The District spent $12,084 on salaries outstanding bills. The District issued and benefits. The District is insured receipts for all revenues collected. The through Unigard Insurance Company for accounting controls of the District funds $25.00. Utilities and maintenance are were maintained by the County Auditor. other main expenses. There were no recommendations.23 On June 30, 2006, the District had $48,718 on deposit with the County Treasurer. On May 5, 1982, the Church of Christ donated $12,188 to the Cemetery District to establish a trust fund for a maintenance building and sprinklers. The fund balance on June 30, 2006, was $8,469.21 Figure 4. Land near College City California 18 College City Cemetery District, Director Carol Cain, (530)476-2001, October 16, 2007. 19 County of Colusa, “Special District Audits, Fiscal Year 22 County of Colusa, “Special District Audits, Fiscal 2005-2006.” Year 2005-2006.” 20 Colusa County, “Final Budget, June 30, 2007.” 23 County of Colusa, “Special District Audits, Fiscal 21 County of Colusa, “Special District Audits, Fiscal Year Year 2005-2006.” 2005-2006.” Cemetery District MSR & SOI 9 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 Colusa LAFCO Cemetery Districts 6. COLUSA CEMETERY DISTRICT 6.3 Colusa Cemetery District Board of Directors 6.1 Colusa Cemetery District Location Contact information for the Colusa Cemetery District is as follows: The Colusa Cemetery District is located along the Sacramento River and Colusa Cemetery District includes the City of Colusa. The District 1974 Wilson Avenue was organized as the Colusa Cemetery Colusa, CA 95932 District on July 16, 1923.24 The Office: (530) 458-2650 Cemetery was started in the 1870’s. Office Manager: Polly Billeci 6.2 Colusa Cemetery District Colusa Cemetery District Board Facilities members are as follows: The Colusa Cemetery (Assessor’s 1. Bonita Peterson Parcel No. 15-330-015)25 is located one (530) 458-4279 half mile West of Colusa on Wilson Term ending 11/28/09 Avenue. The cemetery has fences, black-top roads, lawns, and buildings. 2. George Sandridge, Ch. There is a 1,000 gallon water tank, a (530) 458-2208 well with a 15 horsepower pump and Term ending 11/28/09 various small tools and equipment. 3. Linda Womble The District has approximately 9,944 (530) 458-8909 spaces used and 9,005 spaces sold. Term ending 11/28/09 There are 939 spaces available for sale according to Office Manager Polly A. 4. Lauretta Johnson Billeci.26 (530) 458-2867 Term ending11/26/07 5. Eva Meraz-Robey, Vice-Ch. (530) 458-5963 Term ending 11/26/0727 24 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” 27 Colusa County Board of Supervisors Clerk Yolanda 25 Colusa County Assessor, August 24, 2007. Tirado, Phone: 530-458-0508, E-Mail: 26 Colusa Cemetery District, Polly A. Billeci, Office cocolusa@countyofcolusa.org Manager, August 20, 2007. 6.4 Colusa Cemetery District 6.4.3 Colusa Cemetery District Audit Finances The County Auditor reported that for 6.4.1 Colusa Cemetery District fiscal year 2005-2006 the District Budget maintained a record of the payment of outstanding bills. The District issued The expenses for the Colusa Cemetery receipts for all revenues collected. The District in 2004-2005 were $115,083. accounting controls of the District funds The adopted budget for 2006-2007 was were maintained by the County Auditor. $153,270.28 The District received There were no recommendations.31 $106,282 in taxes for fiscal year 2005- 2006. The District received over $36,000 from various grave and vault sales and services. The District spent $103,394 on salaries and benefits. The District is insured by the Golden State Risk Management Authority for $3,862. Major expenses are fuel, utilities and maintenance. The District had $155,534 on deposit Figure 5. Old Colusa river scene with the County Treasurer on June 30, 2006. The District also has an account at U.S. Bancorp Investments, Inc., with a balance of $105,233.29 6.4.2 Colusa Cemetery District Taxes The Colusa Cemetery District receives 0.5264 % of the property taxes generated by the Countywide rate, based on the provisions of Proposition 13 which was enacted on June 6, 1978.30 28 Colusa County, “Final Budget, June 30, 2007.” 29 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” 30 County of Colusa, “Special District Audits, Fiscal 31 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” Year 2005-2006.” Cemetery District MSR & SOI 11 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 7. CYPRESS HILL CEMETERY 7.3 Cypress Hill Cemetery District DISTRICT Board of Directors 7.1 Cypress Hill Cemetery District Contact information for the Cypress Hill Location Cemetery District is as follows: The Cypress Hill Cemetery District is Cypress Hill Cemetery District located south of Stonyford in the Lodoga 2766 Lodoga-Stonyford Road area. The District was formed on July Stonyford, CA 95979 26, 1923. The Cemetery was started in 1877 at what is now East Park Cypress Hill Cemetery District Board Reservoir. In 1910 the remains were members are as follows: moved to the present site. 1. Ted Hackelberg, Sec. 7.2 Cypress Hill Cemetery District (530) 936-3046 Facilities Term: 7/01/05/-6/30/09 The Cypress Hill Cemetery (Assessor’s 2. Ralph Minto Parcel No. 10-280-025)32 is located on (530) 963-3322 the Lodoga-Stonyford Road one half Term: 7/01/05/-6/30/09 mile west of Lodoga and is three acres in size. One and one half acres of the 3. Conella B. Edgerly, Sr. cemetery are undeveloped.33 (530) 963-3495 Term: 7/01/04/-3/06/0834 The grounds are gravel soil with trees and shrubs and are maintained by part- The Board of Directors has periodic time help. The local residents and meetings every two months at the home relatives of the deceased open and of a director. close the graves as needed and provide their own markers. The District Clerk makes a record of each burial. 32 Colusa County Assessor, August 24, 2007. 34 Colusa County Board of Supervisors Clerk Yolanda 33 Cypress Hill Cemetery District, Director Conella Edgerly, Tirado, Phone: 530-458-0508, email: (530) 963-3495, August 13, 2007. cocolusa@countyofcolusa.org Cemetery District MSR & SOI 12 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 7.4 Cypress Hill Cemetery District Finances 7.4.1 Cypress Hill Cemetery District Budget The expenditures in 2004-2005 were $2,635. The adopted budget for 2006- 2007 was $2,800.35 The District spent $2,861 in fiscal year 2005-2006, primarily for maintenance of grounds. The District carries no insurance. The District had $1,857 on deposit with the County Treasurer on June 30, 2006. 7.4.2 Cypress Hill Cemetery District Taxes The Cypress Hill Cemetery District received 0.0124% of secured taxes generated by the Countywide rate based on the requirements of Proposition 13. The District received Figure 6. Roadside flowers Colusa $2,471 in taxes for fiscal year 2005- County 2006. 7.4.3 Cypress Hill Cemetery District Audit The County Auditor reported that for fiscal year 2005-2006 the District maintained a record of the payment of outstanding bills. The District issued receipts for all revenues collected. The accounting controls of the District funds were maintained by the County Auditor. There were no recommendations.36 35 Colusa County, “Final Budget, June 30, 2007.” 36 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” Cemetery District MSR & SOI 13 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 8. GRAND ISLAND CEMETERY 8.3 Grand Island Cemetery District DISTRICT Board of Directors 8.1 Grand Island Cemetery District Contact Information for the Grand Island Location Cemetery District is as follows: The Grand Island Cemetery District is Grand Island Cemetery District located in the southeastern part of PO Box 131 Colusa County, along the Sacramento Grimes CA 95950 River. The District was organized on May 8, 1924. The Cemetery was started Grand Island Cemetery District Board in 1866. members are as follows: 8.2 Grand Island Cemetery District 1. Tom Gross Facilities (530) 437-2468 Term: 7/1/05-6/30/10 The Grand Island Cemetery (Assessor’s Parcel No. 19-02-005)37 is located one 2. Fred Durst, Chair half mile west of State Highway 45 on (530) 437-2263 the south side of Dry Slough Road. The Term: 7/1/04-6/30/08 Cemetery is 3.35 acres in size.38 The Cemetery includes a fence, lawn and 3. Mark Morris graveled roads. Eight hundred fifty six (530) 437-2545 graves are used, eighty graves are Term: 7/1/06-6/30/0940 available for purchase. There are an undetermined number of graves which 8.4 Grand Island Cemetery District have been purchased but are vacant.39 Finances The District employs a caretaker for the 8.4.1 Grand Island Cemetery District cemetery. Budget The expenses for 2004-2005 were $21,723 and the approved budget for 2006-07 was $21,240.41 The District spent $13,937 on salaries and benefits in 2005-2006. Utilities and maintenance were the major expenses. The District is insured by Unigard Insurance for $1,169. 37 Colusa County Assessor, August 24, 2007. 38 Colusa County Assessor, August 24, 2007. 40 Colusa County Board of Supervisors Clerk Yolanda 39 Grand Island Cemetery District Director Fred Durst, Tirado, Phone: 530-458-0508, email: (530) 437-2263 August 13 and 14, 2007. cocolusa@countyofcolusa.org 41 Colusa County, “Final Budget, June 30, 2007.” On June 30, 2006, the District had $40,617 on deposit with the County Treasurer. 8.4.2 Grand Island Cemetery District Taxes The Grand Island Cemetery District receives 0.0662% of secured taxes generated by the Countywide rate according to the requirements of Proposition 13. The District received $13,212 from taxes in 2005-2006. Revenue from grave services and sales of lots was $2,610. 8.4.3 Grand Island Cemetery District Audit The County Auditor reported that for fiscal year 2005-2006 the District maintained a record of the payment of outstanding bills. The District issued receipts for all revenues collected. The Figure 7. Colusa Bypass accounting controls of the District funds were maintained by the County Auditor. There were no recommendations.42 42 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” Cemetery District MSR & SOI 15 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 9. MAXWELL CEMETERY 9.3 Maxwell Cemetery District DISTRICT Board of Directors 9.1 Maxwell Cemetery District The contact information for the Maxwell Location Cemetery District is as follows: The Maxwell Cemetery District is Maxwell Cemetery District located around the community of PO Box 201 Maxwell in Colusa County. The Maxwell Maxwell, CA 95955 Cemetery District was started April 18, 1923. The Cemetery was opened in Maxwell Cemetery District Board 1880.43 members are as follows: 9.2 Maxwell Cemetery District 1. William Barrett, Jr. Facilities (530) 438-2364 Term: 7/01/04-6/30/08 The Maxwell Cemetery (Assessor’s Parcel No. 11-270-058)44 is located 2. Kerry S. Reckers three quarters of a mile west of Maxwell (530) 438-2076 at the northeast corner of Sutton Road Term: 7/01/05-7/04/11 and the Maxwell-Sites Highway. The Cemetery has fences, lawns, and oil 3. Maria Carrancho and gravel roads. In 2000-2001, four (530) 438-2518 wrought-iron gates were installed at the Term: 7/01/07-6/30/1146 entrances of the Cemetery. A sprinkler system was installed. The Cemetery is The Board of Directors meets the eight acres in size with approximately second Wednesday of each month at 2,500 filled plots and 1,800 grave sites 7:30 p.m. at the Maxwell Library on Oak available in the new section.45 Street in Maxwell. Minutes are prepared for each meeting. The District has an The District has one permanent office at the Library. employee and one temporary employee. 43 County of Colusa, “Special District Audits Fiscal Year 2005-2006.” 44 Colusa County Assessor, August 24, 2007. 45 Maxwell Cemetery District, Director Kerry Reckers, 46Colusa County Board of Supervisors Clerk, Yolanda (530) 438-2076, August 13, 2007. Tirado, Phone: 530-458-0508, E-Mail: cocolusa@countyofcolusa.org 9.4 Maxwell Cemetery District 9.4.3 Maxwell Cemetery District Finances Audit 9.4.1 Maxwell Cemetery District The County Auditor reported that for Budget fiscal year 2005-2006 the District maintained a record of the payment of The expense in 2004-05 was $48,978 outstanding bills. The District issued and the proposed budget for 2006-07 receipts for all revenues collected. The was $46,039.47 In 2005-06 the District accounting controls of the District funds spent $29,244 on salaries and benefits. were maintained by the County Auditor. The District was insured by Golden There were no recommendations.48 State Risk Management Authority for $753. Fuel, utilities and maintenance were other major expenses. On June 30, 2006, the Maxwell Cemetery District had $18,204 on deposit with the County Treasurer. 9.4.2 Maxwell Cemetery District Taxes The Maxwell Cemetery District received 0.1062% of the property taxes generated by the Colusa countywide rate. The District received $21,255 in tax revenue for 2005-2006. Grave services and sales generated almost $5,000 in 2005-2006. Donations were $5,655 for 2005-2006. Figure 8. Sacramento Valley 48 County of Colusa, “Special District Audits, Fiscal Year 47 Colusa County, “Final Budget, June 30, 2007.” 2005-2006.” Cemetery District MSR & SOI 17 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 Princeton Cemetery District Board 10. PRINCETON CEMETERY members are as follows: DISTRICT 1. Jane Dell, Sec. 10.1 Princeton Cemetery District (530) 439-2442 Location Term: 7/28/06-7/27/10 The Princeton Cemetery District is 2. Vacant located in the northeast corner of Colusa County along the Sacramento 3. Jim Johnson, Ch. River. The Princeton Cemetery District (530) 439-2276 was started on July 3, 1923 but the Term: 7/28/05-7/27/0952 Cemetery was started in 1850.49 The Board of Directors meets as 10.2 Princeton Cemetery District needed in the home of a Board member. Facilities 10.4 Princeton Cemetery District The Princeton Cemetery District has a Finances two acre cemetery (Assessor’s Parcel No. 12-330-006) one-half mile west of 10.4.1 Princeton Cemetery District Princeton on the north side of the Budget Norman Road.50 The Cemetery has a fence, lawn, and graveled road. There The expenses for the Princeton are 338 vacant plots.51 Cemetery District were $10,065 in 2004- 05 and the adopted budget for 2006-07 10.3 Princeton Cemetery District was $11,500.53 The District spent Board of Directors $8,697 on salaries and benefits in 2005- 06. On June 30, 2007, the District had a Contact Information for the Princeton deficit cash balance of $237 with the Cemetery District is as follows: County Treasurer. Princeton Cemetery District 10.4.2 Princeton Cemetery District PO Box 238, Taxes Princeton CA 95970 The Princeton Cemetery District received 0.0480% of the property taxes generated by the Colusa countywide tax rate according to the requirements of Proposition 13. The District received $9,795 in taxes in 2005-06. Sales of lots generated $1,300. 49 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” 52 Colusa County Board of Supervisors Clerk Yolanda 50 Colusa County Assessor, August 24, 2007. Tirado, Phone: 530-458-0508, email: 51 Princeton Cemetery District, Director Jim Johnson, cocolusa@countyofcolusa.org August 17, 2007. 53 Colusa County, “Final Budget, June 30, 2007.” 10.4.3 Princeton Cemetery District Audit The County Auditor reported that for fiscal year 2005-2006 the District maintained a record of the payment of outstanding bills. The District issued receipts for all revenues collected. The accounting controls of the District funds were maintained by the County Auditor. There were no recommendations.54 Figure 9. Walnut grove 54 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” Cemetery District MSR & SOI 19 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 11. STONYFORD-INDIAN VALLEY cemetery along with 100 sites available CEMETERY DISTRICT in the old part of the cemetery and 200 sites in the Catholic Cemetery. 11.1 Stonyford-Indian Valley Cemetery District Location The District does not charge for the grave sites for community members or The Stonyford-Indian Valley Cemetery their family members. A space in the District is located in northwestern columbarium costs $225.59 Colusa County near the town of Stonyford. The District was organized 11.3 Stonyford-Indian Valley on August 8, 1922.55 Cemetery District Board of Directors 11.2 Stonyford-Indian Valley Cemetery District Facilities Contact information for the Stonyford- Indian Valley Cemetery District is as The District has a 4.8 acre Cemetery follows: (Assessor’s Parcel No. 10-050-015)56 and a columbarium located one and one Stonyford-Indian Valley half miles west of Stonyford on the Cemetery District south side of Fouts Springs Road. The PO Box 98 Cemetery is fenced with special deer Stonyford, CA 95979 deterrent strips on top of the fence. The grounds are graveled and maintained by Stonyford-Indian Valley Cemetery part-time help for seven months during District Board members are as follows: the year.57 1. Alfred Gaddini There is a pump house with a one (530) 963-3088 horsepower pressure pump on the Term expires 8/04/07 grounds. In 1997-98 one acre of land was donated on the east side of the 2. Bernell “Bernie” Huttman Cemetery. In 1999-2000, a pavilion was (530) 963-3236 built at a cost of $11,762. In 2004-2005 Term expires 6/30/08 a shop building was constructed at a cost of $50,000 and two water tanks 3. Joe Williams, Ch. plus a control system werer constructed (530) 963-3438 at a cost of $4,000.58 Term expires10/9/1060 There are approximately 1,500 grave sites available in the new part of the The Board of Directors meets every two months at the Fire Hall in Stonyford. 55 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” 59 Stonyford-Indian Valley Cemetery District, Chair Joe 56 Colusa County Assessor, August 24, 2007. Williams, August 13, 2007. 57 County of Colusa, “Special District Audits, Fiscal Year 60 Colusa County Board of Supervisors Clerk Yolanda 2005-2006.” Tirado, Phone: 530-458-0508, email: 58 County of Colusa, “Special District Audits, Fiscal Year cocolusa@countyofcolusa.org 2005-2006.” 11.4 Stonyford-Indian Valley Cemetery District Finances 11.4.1 Stonyford-Indian Valley Cemetery District Budget The expenditures in 2004-2005 were $9,131. The approved budget for 2006- 2007 was $26,985.61 On June 30, 2006, the District had $249,739 on deposit with the County Treasurer. Figure 10. Woodland forest 11.4.2 Stonyford-Indian Valley Cemetery District Taxes The Stonyford-Indian Valley Cemetery District gets 0.0192% of secured taxes generated by the countywide rate according to Proposition 13. The District received $5,111 in taxes in 2005-2006. On April 18, 2001, The District received a donation of $263,704.96 from the Cleo T. Walkup Estate for the care and maintenance of the District. 11.4.3 Stonyford-Indian Valley Cemetery District Audit The County Auditor reported that for fiscal year 2005-2006 the District maintained a record of the payment of outstanding bills. The District issued receipts for all revenues collected. The accounting controls of the District funds were maintained by the County Auditor. There were no recommendations.62 61 Colusa County, “Final Budget, June 30, 2007. 62 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” Cemetery District MSR & SOI 21 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 12. WILLIAMS CEMETERY with a $100,000 down payment with DISTRICT $407,325 note payable to the district for three years. 12.1 Williams Cemetery District Location There are approximately 2,800 filled plots and 800 developed plots available. The Williams Cemetery District is The District has an office at the located around the town of Williams in cemetery for the manager and the central Colusa County. The District was Board meetings.65 established on July 8, 1924; however, the Cemetery was started in 1875.63 12.3 Williams Cemetery District Board of Directors 12.2 Williams Cemetery District Facilities The contact information for the Williams Cemetery District is as follows: The Williams Cemetery District has a 15.87 acre cemetery with 7 acres of Williams Cemetery District undeveloped land at 2438 Zumwalt PO Box 843 Road, Williams (Assessor’s Parcel Nos. Williams CA 95987 16-320-028 and 16-320-115).64 The Phone: 530-473-5444 Cemetery is divided into four areas: Office Manager: Dawn Nissan General, IOOF, Masonic, and Catholic. The District’s facilities consist of a tool Williams Cemetery District Board shed, pump house, well and pump. members are as follows: A restroom was constructed in 2004-05 1. Trina Sommerville for $19,093. The Cemetery is fenced (530) 473-5482 and has gravel roadways and a sprinkler Term: 7/01/05-6/30/09 system. Some sections of the Cemetery have been deeded to organizations or 2. Deetta Mayberry individuals. (530) 473-5460 Term: 3/16/04-3/15/08 On August 18, 1997, the District purchased ten acres of land adjacent to 3. Diana Kemp Azevedo the north boundary of the Cemetery for (530) 473-2751 $65,362.44. During 2004-2005 the Term: 2/27/05-2/26/0966 District purchased the necessary equipment for funeral services. In 2004- 2005 the District was able to sell seven acres to Kaufman & Co. for $507,325 65 Williams Cemetery District, Dawn Nissen, Manager, August 15, 2007. 63 County of Colusa, “Special District Audits, Fiscal Year 66 Colusa County Board of Supervisors Clerk Yolanda 2005-2006.” Tirado, Phone: 530-458-0508, email: 64 Colusa County Assessor, August 24, 2007. cocolusa@countyofcolusa.org Cemetery District MSR & SOI 22 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 The District Board meetings are held on 12.4.3 Williams Cemetery District the first Wednesday of each month at Audit 1:00 p.m. at the Cemetery District Office, 2438 Zumwalt Road, Williams.67 The County Auditor reported that for fiscal year 2005-2006 the District 12.4 Williams Cemetery District maintained a record of the payment of Finances outstanding bills. The District issued receipts for all revenues collected. The 12.4.1 Williams Cemetery District accounting controls of the District funds Budget were maintained by the County Auditor. There were no recommendations.70 The expenses for the Williams Cemetery District were $85,421 in 2004- 05. The approved budget for 2006-2007 was $155,682.68 The District is insured through Golden State Risk Management Authority for $1,997. The District spent $47,971 on salaries and benefits in 2005-06. The District spent $19,000 on tree service in 2005-06. On June 30, 2006 the District had $159,460 on deposit with the County Treasurer including a general reserve of $89,848 and an endowment fund of $69,612.69 12.4.2 Williams Cemetery District Taxes The Williams Cemetery District gets Figure 11. Williams area 0.2931% of the secured taxes generated by the countywide rate according to Proposition 13. In 2005- 2006 the District received $58,898 in tax revenue. Grave services and sales generated approximately $17,000 in revenue. 67 Williams Cemetery District Manager, Dawn Nissen, August 15, 2007. 68 Colusa County, “Final Budget, June 30, 2007”. 69 County of Colusa, “Special District Audits, Fiscal Year 70 County of Colusa, “Special District Audits, Fiscal Year 2005-2006.” 2005-2006.” Cemetery District MSR & SOI 23 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 13. COLUSA CEMETERY The County is experiencing growth in DISTRICTS MSR resident population and the development of second homes. The LAFCO must prepare a written County’s population is expected to statement of its determination with continue to increase, especially if respect to nine factors as required by current trends continue with people the CKH Act and OPR Guidelines. This retiring to the County from more urban section of the Municipal Service Review centers in the State. The state of the Report addresses each of those nine overall economy, interest rates, and the factors as they may relate and be of retirement of the baby-boomer pertinence to public cemetery district population will in part influence the rate services within Colusa County. in which this growth occurs. 13.1 Infrastructure Needs or The cemetery districts have sufficient Deficiencies land to accommodate additional burial sites in the future. The term “infrastructure needs and deficiencies” refers to the status of Colusa County existing and planned public facilities and Population Projections services and their relationship to the quality and levels of service that are, Year Projected Percentage can, and will need to be provided. Population Increase Maintenance and improvements at 2000 18,923 cemeteries primarily involves access 2010 22,697 20% roads, water systems, fencing, and 2020 26,337 16% grounds maintenance including tree 2030 29,353 11% trimming. 2040 32,499 11% 2050 35,544 9% 1-1) There are an adequate number of cemeteries in Colusa County (California State Department of Finance and The with adequate capacity for future Great Valley Center) needs. 2-1) Although Colusa County is expected to increase in 13.2 Growth and Population population there are adequate Projections cemetery facilities in the County for the foreseeable future. LAFCO needs to consider whether service provisions are facilitating the implementation of adopted land use plans, or alternatively inducing growth in areas not intended to be urbanized. Cemetery District MSR & SOI 24 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 13.3 Financing Constraints and 4-1) Compared to urban areas the Opportunities costs for burial in the Colusa County cemetery districts are An examination of financing constraints reasonable since many districts and opportunities includes an evaluation use part-time and/or volunteer of issues that affect the cost and help where possible. implementation of financing mechanisms or practices used to fund 13.5 Opportunities for Rate needed improvements and enhance Restructuring revenue streams. Rate restructuring opportunities deal The financing of costs associated with with positive rate impacts that will not the cemetery districts in the County are adversely affect service quality or other obtained from either property taxes or factors. The cemetery districts obtain fees for burial plots. the majority of their revenue from property taxes. The cemetery districts 3-1) The best strategy for increasing have the authority to raise fees for burial income is for the districts to raise plots and other services. fees if needed. It would be difficult to increase property taxes 5-1) The rates of the cemetery districts for the operation of cemetery are fair and equitable. districts because a two-thirds vote in favor of the tax increase 5-2) The cemetery districts should use would be required. the authority to raise fees for burial plots and other services as 13.4 Cost Avoidance Opportunities necessary. Cost avoidance opportunities include 13.6 Opportunities for Shared those that eliminate unnecessary costs. Facilities The cemetery districts have limited administrative costs with either part-time Public service costs may be reduced if assistance or volunteer assistance. service providers develop strategies for Maintenance of and improvements to sharing facilities and resources. the cemeteries represent their major Sharing facilities and utilizing excess costs. capacity in another agency’s service system works to avoid service duplications, reduces costs, and minimizes unnecessary resource consumption. Cemetery District MSR & SOI 25 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 Many miles physically separate the may appoint three or five persons to cemetery districts and as a result the serve as the Board of Trustees of each opportunities for sharing facilities is cemetery district. The Board of limited. Supervisors may instead appoint itself as the Board of Trustees. 6-1) Many of the cemetery districts do share staff and or facilities with There does not appear to be an other special districts in the same immediate need for the consolidation of area. The Arbuckle Cemetery the cemetery districts into one District cooperates with the countywide cemetery district. The Arbuckle PUD for office space individual cemetery districts have and secretarial services. The respective funding sources, either Maxwell Cemetery District has an property taxes or assessments, and office at the Maxwell Library. donations and sales in place that are adequate to provide cemetery services. 6-2) It would be better for districts which have Board meetings in Also, the cemeteries are physically private homes to work with separated by many miles. another district or agency to have the meetings at a public location. 7-1) It is not necessary to change the governmental structure of the 13.7 Government Structure Options Colusa County cemetery districts at this time. LAFCO should consider the advantages and disadvantages of changes to 7-2) If in the future it becomes too government structure when conducting difficult to get volunteers to serve service reviews. on the Board of Directors for a particular district the district Cemetery districts were formed under should be merged with another various California legislative acts cemetery district at that time. beginning in 1854. The State in 1909 enacted legislation that provided for the 13.8 Evaluation of Management formation of public cemetery districts as Efficiencies they exist today with specific boundaries to maintain, operate, and acquire Management Efficiencies refers to the cemeteries for the burial needs of their organized provision of the highest communities. quality public service with the lowest necessary expenditure of public funds. The public cemetery districts act and operate under the California statutory Each cemetery district is managed by a law known as the Health and Safety Board of Trustees, with some support Code, Division, Part 4, Public Cemetery services provided by the County Districts. Pursuant to Sections 9020- Auditor-Controller and the County 9031, the County Board of Supervisors Treasurer. Cemetery District MSR & SOI 26 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 8-1) The districts vary in the size of 9-1) All of the cemetery districts are the budget and staff but all the accountable because the County districts are run in the most auditor performs audits of the efficient and economical way accounts. possible. 9-2) The boards of directors are 13.9 Local Accountability and volunteers and donate their time Governance and effort to maintain these districts and the service that the “Local accountability and governance” cemeteries provide to the public. refers to public agency decision making, operational, and management processes. All of the public cemetery districts within Colusa County were formed under the laws of the State of California and are subject to and comply with state disclosure laws and the Brown Act. The Boards of Trustees are appointed, hold periodic meetings that are open to the public, adopt annual budgets, and have regular financial audits. The public agencies providing cemetery services within the County provide adequate services to their respective geographic areas. The Boards of Trustees of the cemetery districts are appointed and should be commended for their volunteer contributions and efforts. The cemetery districts largely rely upon volunteer assistance plus some paid assistance for administration, maintenance and improvements. Cemetery District MSR & SOI 27 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 14. CEMETERY DISTRICTS SOI Cemeteries take up a relatively small amount of land and are compatible with The Sphere of Influence for each most other land uses. There is no Cemetery District in Colusa County will conflict with the cemeteries and the stay the same as the present boundary Colusa County General Plan and Zoning of the District. The current and planned Code. development of properties within the proposed Spheres of Influence will B. SOI Determinations Present and require cemetery services as Planned Land Use development occurs. 1-1] The cemeteries will not conflict 14.1 Land Use with planned land uses s hown in the Colusa County General Plan A. Present and Planned Land Uses and Zoning Code. in the Area, Including Agricultural and Open Space Lands 14.2 Municipal Services: Present and Probable Need The 1989 Colusa County General Plan states the following: A. Service Need The Colusa County General Plan There is a need for the services (1989) provides the basis for provided by the cemetery districts. The decisions regarding growth and County should support the cemetery land development. It is the districts as much as possible. The County's official statement of County should recognize the volunteer public policy for the use of private efforts of the board members and others and public land. The Plan who assist the cemetery districts. The provides a framework for County departments should continue to encouraging economic assist the cemetery districts in development while managing completing the necessary tasks and growth, conserving agricultural forms to comply with State laws. lands, protecting the environment, and preserving the qualities that B. SOI Determinations for Facilities make Colusa County unique. It and Services reflects the aspirations and values of Colusa County residents 2-1] All cemetery districts are needed regarding the future character and and the cemeteries should be form of their communities.71 maintained. 71 www.library.ceres.ca.gov/docs/data/1900/1951/HYPERO CR/hyperocr.html Cemetery District MSR & SOI 28 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 14.3 Public Facilities Present and Future Capacity A. Facilities and Capacity B. SOI Determinations for Public Facilities Present and Future Capacity 3-1] The present capacity of the cemetery districts is adequate to provide cemetery services within the Sphere of Influence territory for each district. 14.4 Social or Economic Communities of Interest A. Colusa County The cemetery districts of Colusa County and the various cemeteries that they maintain represent the history of the County. As long as there are sufficient volunteers for the job of district director the cemetery district’s should be maintained as is. B. SOI Determinations for Social or Economic Communities of Interest 4-1] The Sphere of Influence for each cemetery district should remain the same as the district boundaries. Cemetery District MSR & SOI 29 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 COLUSA COUNTY CEMETERY DISTRICTS COMPARISON TABLE Cemetery % of 2005-06 2006-07 2006 Sites/Land District Taxes Tax Revenue Budget Reserve Available* Antelope- 0 0 0 $463 0 Black Mountain Arbuckle 0.2676 $53,149 $59,498 $123,198 2500 College 0.1405 $28,068 $20,932 $48,718 2.0 acres City Colusa 0.5264 $106,282 $153,270 $260,767 939 Cypress 0.0124 $2,471 $2,800 $1,857 1.5 acres Hill Grand 0.0662 $13,212 $21,240 $40,617 80 Island Maxwell 0.1062 $21,255 $46,039 $18,204 1800 Princeton 0.0480 $9,795 $11,500 <$237> 338 Stonyford- 0.0192 $5,111 $26,985 $249,739 1800 Indian Valley Williams 0.2931 $58,898 $155,282 $159,460 800 *this column describes the land which has been plotted and is currently available. ABBREVIATIONS CIP Capital Improvement Plan CKH Act Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 I.O.O.F. International Order of Odd Fellows LAFCO Local Agency Formation Commission MSR Municipal Service Review OPR Office of Planning and Research SOI Sphere of Influence SOI Cemetery District MSR & SOI 30 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10 REFERENCES Arbuckle Cemetery District, Director John Lauppe, (530) 476-2812, August 13, 2007, August 15, 2007. College City Cemetery District, Director, Carol Cain, (530)476-2001, October 16, 2007. Colusa Cemetery District, Polly A. Billeci, Office Manager, August 20, 2007. Colusa County Assessor’s Office, August 24, 2007. Colusa County Auditor’s Office, Janet Dawley, 530-458-0416, August 20, 2007. Colusa County Board of Supervisors Clerk, Yolanda Tirado, Phone: 530-458- 0508, E-Mail: cocolusa@countyofcolusa.org Colusa County, “Final Budget, June 30, 2007”. County of Colusa, “Special District Audits Fiscal Year 2005-2006.” Cypress Hill Cemetery District, Director Conella Edgerly, (530) 963-3495 August 13, 2007. Grand Island Cemetery District, Director Fred Durst, (530) 437-2263, August 13, 2007, August 14, 2007. http://www.cagenweb.com//colusa/cemetery.htm, August 21, 2007. http://library.ceres.ca.gov/docs/data/1900/1951/HYPEROCR/hyperocr.html, August 21, 2007 Maxwell Cemetery District, Director Kerry Reckers, (530) 438-2076, August 13, 2007. Princeton Cemetery District, Jim Johnson, Director, 530-439-2276, August 16, 2007, August 17, 2007. Stonyford-Indian Valley Cemetery District, Chairman, Joe Williams, (530) 963- 3438, August 13, 2007. Williams Cemetery District, Dawn Nissen, Manager, (530) 473-2218, August 15, 2007. Cemetery District MSR & SOI 31 Adopted December 6, 2007 Resolutions 2007-09 and 2007-10