ATTACHMENT B
RESOLUTION NO. _______
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARYSVILLE APPROVING THE
FIRST AMENDMENT TO THE TAX SHARING AGREEMENT AND APPROPRIATIONS LIMIT
ADJUSTMENT BETWEEN THE CITY OF MARYSVILLE AND THE LINDA FIRE PROTECTION
DISTRICT FOR THE ANNEXATION OF FIRE SERVICES INTO THE LINDA FIRE PROTECTION
DISTRICT
WHEREAS, on June 17, 2025, the City Council adopted Resolution No. 2025-16 initiating the reorganization of fire protection services through annexation of the City of Marysville fire service area into the Linda Fire Protection District; and WHEREAS, the City of Marysville, Linda Fire Protection District, and County of Yuba approved a Tax Sharing Agreement and Appropriations Limit Adjustment establishing the allocation of property tax and sales tax revenues associated with the annexed territory, which agreement was incorporated into the annexation proceedings approved by LAFCO; and
WHEREAS, the annexation was approved by LAFCO on September 24, 2025, and the Certificate of Completion was subsequently recorded on November 24, 2025, completing the reorganization; and
WHEREAS, following approval of the Agreement and during implementation of the annexation, the City and District reviewed the financial assumptions utilized in calculating the sales tax sharing percentage contained in Section 4 of the Agreement and mutually determined that certain revenue data utilized in the calculation should be corrected; and WHEREAS, application of the originally agreed-upon methodology using the corrected revenue data results in a revised sales tax sharing percentage of 31.0 percent rather than
41.5 percent; and
WHEREAS, the proposed First Amendment to the Agreement revises the sales tax sharing percentage contained in Section 4 of the Agreement from 41.5 percent to 31.0 percent while leaving the property tax allocation contained in Section 3 and all other provisions of the Agreement unchanged; and
WHEREAS, the City Council finds that approval of the First Amendment is in the best interests of the City and will ensure that the Agreement accurately reflects the allocation percentage produced by the methodology originally utilized by the parties; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Marysville as follows:
Section 1. The foregoing recitals are true and correct and are incorporated herein by this reference.
Section 2. The City Council hereby approves the First Amendment to the Tax Sharing Agreement and Appropriations Limit Adjustment Between the City of Marysville and the Linda Fire Protection District, attached hereto as Exhibit "A" and incorporated herein by this reference.
Section 3. The City Manager is hereby authorized and directed to execute the First Amendment on behalf of the City, subject to approval by the Linda Fire Protection District Board of Directors.
Section 4. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED by the City Council of the City of Marysville at a regular meeting held on the ___ day of ____________, 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
CITY OF MARYSVILLE
_______________________________
Chris Branscum
Mayor
APPROVED AS TO FORM:
_______________________________
Brant Bordsen
City Attorney
ATTEST:
_______________________________
Maggie Sanchez
City Clerk