Willows City Council
May 26, 2026

City Council
Evan Hutson, Mayor
Richard Thomas, Vice Mayor
Gary Hansen, Council Member
Lorri Pride, Council Member
Matt Busby, Council Member
City Manager
Marti Brown
City Clerk
Karleen Price
Willows City Council
Regular Meeting
May 26, 2026
Willows City Hall
6:00 PM
201 North Lassen Street
Willows, CA 95988
(530) 934-7041
Agenda
Watch the Council meeting online via Zoom: https://us06web.zoom.us/j/82192766668 Remote viewing of the City Council meeting for members of the public is provided for convenience only. In the event that the remote viewing connection malfunctions for any reason, the City Council reserves the right to conduct the meeting without remote viewing.

If you have documents you would like to submit to the Council, please deliver or mail them to the City Clerk at 201 N. Lassen St., Willows, CA 95988, or email [email protected].

1. CALL TO ORDER

2. PLEDGE OF ALLEGIANCE

3. ROLL CALL

4. CHANGES TO THE AGENDA

5. CEREMONIAL
a. Proclamation – National Poppy Day
b. Proclamation – Memorial Day
c. Proclamation – National Forest Week

6. PUBLIC COMMENT & CONSENT CALENDAR FORUM
All items on the Consent Calendar are considered routine and may be approved with a single vote unless removed for separate discussion by the Council or City Manager. Individuals wishing to speak on Consent items or matters not on the agenda are asked to complete a Speaker Card and submit it to the City Clerk. All remarks shall be directed to the Mayor and Councilmembers and are limited to three minutes. By law, the Council cannot discuss or take action on items not listed on the posted agenda. a. Register Approval
Recommended Action: Approve general checking, payroll, and direct deposit check registers.

Contact: Joei Harrison, Finance Director, [email protected] b. Minutes Approval
Recommended Action: Approve the minutes of the May 12, 2026, City Council Meeting.

Contact: Karleen Price, City Clerk, [email protected]

c. Weed Abatement Contract Award
Recommended Action: Award the weed abatement contract to Robert Burt Construction and authorize the City Manager to execute an agreement in an amount not to exceed $40,000.

Contact: Nathan Monck, Fire Chief, [email protected] d. Mella-Roos Community Facilities District – Willows Police Department Recommended Action: Authorize the City Manager to execute professional services agreements with Wulff, Hansen & Co. (Municipal Advisor), Stradling Yocca Carlson & Rauth (Formation Counsel), and Webb Municipal Finance (Special Tax Consultant) for the formation of a MelloRoos Community Facilities District (CFD) to fund the startup capital and ongoing operational costs of the Willows Police Department (WPD), in a total amount not to exceed $125,000 for all three agreements.

Contact: Marti Brown, City Manager, [email protected]

7. DISCUSSION & ACTION CALENDAR
All matters on the Discussion & Action calendar will be discussed and acted on individually. Individuals wishing to speak on these items are asked to complete a Speaker Card and submit it to the City Clerk. Comments should be directed to the Mayor and Councilmembers and are limited to three minutes. By law, the Council cannot discuss or take action on items not listed on the posted agenda. a. November 2026 Cannabis Tax Ordinance & Measure
Recommended Action: Receive presentation regarding the proposed Cannabis Business Tax measure; discuss potential placement of the measure on the November 3, 2026, General Election Ballot; direct staff to introduce the ordinance at the June 9, 2026, City Council meeting; and prepare the Cannabis Tax measure language and resolution for the June 23, 2026, City Council meeting agenda.

Presented by: Mark Lovelace, Senior Policy Advisor, HdL Companies Contact: Marti Brown, City Manager, [email protected] b. Re-establish Willows Police Department in Civic Center – Hire Consultant Recommended Action: Authorize the City Manager to release a Request for Qualifications to hire a consulting firm to develop design recommendations and a cost estimate to re-establish the Willows Police Department in the Civic Center.

Contact: Marti Brown, City Manager, [email protected]

8. PUBLIC HEARING
All matters in this section of the agenda are formal public hearings and will be acted on individually. Individuals wishing to speak on these items are asked to complete a Speaker Card and submit it to the City Clerk. Comments should be directed to the Mayor and Councilmembers and are limited to three minutes. If you have any documentation you would like distributed to the Council, please give it to the City Clerk for distribution. a. Weed Abatement Declaration - Public Hearing For Protest Recommended Action: Hold a public hearing and, upon conclusion, consider adoption of a resolution confirming the declaration of a public nuisance, and that the City contractor will begin abatement on June 1, 2026 if parcels are not abated.

Contact: Nathan Monck, Fire Chief, [email protected]

9. COMMENTS & REPORTS
a. Council Correspondence
b. City Council Comments & Reports
c. City Manager’s Report

10. CLOSED SESSION
Prior to the City Council convening into Closed Session, the public will have an opportunity to address the Council regarding the item listed below, pursuant to Government Code §54954.3. Public Comments are generally restricted to three minutes.
a. Public Employee Performance Evaluation (§ 54957)
Title: City Manager

11. ADJOURNMENT
This agenda was posted on May 22, 2026.
______________________________
Karleen Price, City Clerk

A complete agenda packet, including staff reports and back-up information, is available for public inspection during normal work hours at City Hall at 201 North Lassen Street in Willows or on the City’s website at www.cityofwillows.org. In compliance with the Americans with Disabilities Act, the City of Willows will make available to members of the public any special assistance necessary to participate in this meeting. If requested, the agenda shall be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132). The public should contact the City Clerk’s office at (530) 934-7041 to make such a request.

Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.

The City of Willows is an Equal Opportunity Provider.

CEREMONIAL

MATTERS

Agenda Item #5a
City of Willows
Proclamation
National Poppy Day
WHEREAS, since World War I, the red poppy has served as a powerful symbol of remembrance and hope, honoring the sacrifice of those who have died in service to our nation and supporting those who continue to serve; and
WHEREAS, National Poppy Day® is observed on the Friday before Memorial Day, falling this year on May 22, 2026, as a time to recognize the extraordinary courage and selflessness of the men and women of the United States Armed Forces; and
WHEREAS, the Veterans of Foreign Wars and Auxiliary, distributes red poppies each year and invites the public to wear them as a tribute to fallen heroes and as a visible expression of support for living veterans and active-duty service members; and WHEREAS, donations received in exchange for poppies directly support the rehabilitation and well-being of veterans, military personnel, and their families, providing vital resources and assistance; and
WHEREAS, it is fitting and proper that all Americans, by wearing a red poppy, honor those who have given their lives in the cause of liberty and reflect upon the enduring cost of our freedoms; NOW, THEREFORE, BE IT RESOLVED, I, Evan Hutson, Mayor of the City of Willows and on behalf of the Willows City Council and the Citizens of Willows, May 22, 2026, as National Poppy Day®, and encourage all citizens to wear a red poppy as a symbol of remembrance and gratitude to those who have served and sacrificed for our country.

IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 26th day of May, 2026.
_____________________________
Evan Hutson, Mayor

City of Willows
Proclamation
Memorial Day
WHEREAS, Memorial Day stands as a solemn and sacred day of remembrance for the men and women of the United States Armed Forces who gave their lives in defense of our nation, our values, and our freedoms; and
WHEREAS, since the time of the Civil War, Americans have gathered on this day to honor the memory of our fallen heroes by placing flowers and flags on graves, holding ceremonies, and observing moments of silence in their tribute; and
WHEREAS, the freedoms we enjoy today have been preserved through the ultimate sacrifice of generations of servicemembers who faced danger and death on battlefields around the world; and WHEREAS, Memorial Day is a time for all citizens to reflect on the high cost of liberty, to express deep gratitude to those who have died in service to our nation, and to support the families they have left behind; and
WHEREAS, it is our solemn duty to ensure that the memory of their sacrifice endures through acts of remembrance, community service, and continued commitment to the principles they defended;
NOW, THEREFORE, I, Evan Hutson, Mayor of the City of Willows, on behalf of the Willows City Council and the citizens of Willows, do hereby proclaim Monday, May 25, 2026, as Memorial Day in the City of Willows, and call upon all residents to honor our fallen military heroes with reverence, gratitude, and respect.

IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 26th day of May, 2026.
_____________________________
Evan Hutson, Mayor
Agenda Item #5b

Proclamation
WHEREAS, Mendocino National Forest—headquartered in Willows, California—is a unique and cherished part of our national heritage, distinguished as the only national forest in California without a major paved road or highway crossing it, preserving its wild character and remote beauty; and
WHEREAS,spanning more than 900,000 acres across the Inner Coast Range, Mendocino National Forest provides critical habitat for wildlife, vital watersheds, and recreational opportunities that enrich the lives of residents and visitors alike; and
WHEREAS, the forest contributes significantly to the local economy and quality of life in Willows and surrounding communities through tourism, sustainable resource use, wildfire management, and job creation; and
WHEREAS, the dedicated professionals, volunteers, Indigenous communities, and partners who care for Mendocino National Forest exemplify a deep commitment to conservation, land restoration, and public engagement; and
WHEREAS, National Forest Week is a time to celebrate the natural beauty and ecological importance of our public lands, recognize our shared responsibility to protect them for future generations, and encourage residents and visitors to enjoy Mendocino National Forest during National Trails Day and the nationwide fee-free day on June 6, 2026.

NOW, THEREFORE, BE IT RESOLVED, I, Evan Hutson, Mayor of the City of Willows and on behalf of the Willows City Council and the Citizens of Willows, do hereby proclaim the week of May 31 – June 6, 2026, as National Forest Week in Willows, California, and encourage all residents and visitors to explore, enjoy, and help protect the forest that defines so much of our region’s identity and natural legacy, including participating in the National Trails Day and nationwide fee-free day on June 6, 2026.

IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 26th day of May, 2026.
__________________________
Evan Hutson, Mayor
Agenda Item #5c

PUBLIC COMMENT &

CONSENT CALENDAR
FORUM

5/21/2026 3:19:24 PM Page 1 of 8
Payment Register
City of Willows APPKT00595 - CHECK RUN 5-8-26
-
Bank: Gen Chk - General Checking
Vendor Number
**Void**
Total Vendor Amount

0.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount **Void Check 56723 05/08/2026 0.00
**Void Check 56724 05/08/2026 0.00
**Void Check 56725 05/08/2026 0.00
1014
Vendor Number
ACCESS
Total Vendor Amount
226.11
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56694 05/08/2026 226.11
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 12176497 MAY 2026 SHREDDING SERVICE - CW 05/07/2026 05/07/2026 0.00 226.11 1211
Vendor Number

CASCADE FIRE EQUIPMENT
Total Vendor Amount
203.07
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56695 05/08/2026 203.07
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV24648 2 AXES - FIRE 05/05/2026 05/05/2026 0.00 203.07 1256
Vendor Number

CODE PUBLISHING COMPANY
Total Vendor Amount
1,565.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56696 05/08/2026 1,565.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount GC00134967 ANNUAL WEB FEES - CW 05/05/2026 05/05/2026 0.00 830.00 GCI0019803 MUNICIPAL CODE - WEB UPDATE - CW 05/05/2026 05/05/2026 0.00 245.00 GCI0019819 MUNICIPAL CODE - UPDATE LEGACY - CW 05/05/2026 05/05/2026 0.00 490.00 1261
Vendor Number

COMCAST CABLE
Total Vendor Amount
528.54
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56697 05/08/2026 528.54
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 8155600290115941-052826 SERVICE TO 5-28-26 - CIVIC CENTER 05/05/2026 05/05/2026 0.00 370.63 8155600290116196-051826 SERVICE TO 5-18-26 - FIRE 05/05/2026 05/05/2026 0.00 157.91 1283
Vendor Number

COUNTY OF GLENN - AIR POLLUTION
Total Vendor Amount

30.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56698 05/08/2026 30.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 4023698 BURN PERMIT #1100449 - 11 ACRES - PUBLIC WORKS 05/05/2026 05/05/2026 0.00 30.00 1288
Vendor Number

CREATIVE COMPOSITION
Total Vendor Amount
163.51
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56699 05/08/2026 163.51
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 38112 BUSINESS CARDS - CW 05/05/2026 05/05/2026 0.00 163.51 Agenda Item #6a

Payment Register APPKT00595 - CHECK RUN 5-8-26
5/21/2026 3:19:24 PM Page 2 of 8
2390
Vendor Number

CULLIGAN QUENCH USA, INC
Total Vendor Amount
140.31
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56700 05/08/2026 140.31
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV10816168 MAY 2026 SERVICE - CW 05/05/2026 05/05/2026 0.00 140.31 2492
Vendor Number

GCOE - ADULT EDUCATION DEPARTMENT
Total Vendor Amount
3,500.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56701 05/08/2026 3,500.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV26-00941 FY 25-26 CA LITERACY GRANT-PASS THROUGH FUNDS-LIB 05/07/2026 05/07/2026 0.00 3,500.00 1503
Vendor Number

GLENN CO SHERIFFS DEPT
Total Vendor Amount
198,750.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56702 05/08/2026 198,750.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 3017 GCSO MAY 2026 - POLICE/FIRE 05/05/2026 05/05/2026 0.00 198,750.00 1469
Vendor Number

GLENN COUNTY OFFICE OF EDUCATION - PRINTING
Total Vendor Amount
937.97
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56703 05/08/2026 937.97
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV26-00891 ABATEMENT STICKERS - NEON PINK - FIRE 05/05/2026 05/05/2026 0.00 937.97 1499
Vendor Number

GLENN COUNTY TAX COLLECTO
Total Vendor Amount
479.45
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56704 05/08/2026 479.45
Payable Number Description Payable Date Due Date Discount Amount Payable Amount ASMT990-007-621-000-2025-1459 S BUTTE ST - TAX PAYMENT FY25-26 1 OF 2 05/05/2026 05/05/2026 0.00 479.45 2375
Vendor Number

GLENN-COLUSA IRRIGATION DISTRICT
Total Vendor Amount
496.38
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56705 05/08/2026 496.38
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 25 37845-2 PARCEL 19 3 15 C & PARCEL 19 3 16 I ASSESSMENT-SWR 05/05/2026 05/05/2026 0.00 59.04 26 39914 PARCEL 19 3 15 C & PARCEL 19 3 16 I STANDY CHRG-SW 05/05/2026 05/05/2026 0.00 437.34 2468
Vendor Number

HARRIS & ASSOCIATES
Total Vendor Amount
10,330.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56706 05/08/2026 10,330.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 71934 MARCH 2026 - COST RECOVERY, ZONING & PLANNING 05/07/2026 05/07/2026 0.00 10,330.00 1539
Vendor Number

HINDERLITER DELLAMAS & AS
Total Vendor Amount
12,600.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56707 05/08/2026 12,600.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount SIN061943 MARCH 2026 CANNABIS MANAGEMENT PROGRAM 05/05/2026 05/05/2026 0.00 12,600.00

Payment Register APPKT00595 - CHECK RUN 5-8-26
5/21/2026 3:19:24 PM Page 3 of 8
2408
Vendor Number

IMAGETREND
Total Vendor Amount
7,388.54
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56708 05/08/2026 7,388.54
Payable Number Description Payable Date Due Date Discount Amount Payable Amount PS-INV123570 CAD DISTR & ELITE FIRE SAAS - ANNUAL FEE - FIRE 05/05/2026 05/05/2026 0.00 7,388.54 1566
Vendor Number

INFRAMARK LLC
Total Vendor Amount
56,934.14
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56709 05/08/2026 56,934.14
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 177708 MAY 2026 SERVICE - SEWER 05/07/2026 05/07/2026 0.00 56,934.14 1564
Vendor Number

ITF - INDUSTRIAL TRUCK & FARM
Total Vendor Amount
604.50
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56710 05/08/2026 604.50
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 663734 PARTS - #14 CASE BACKHOE CLAW - PW 05/07/2026 05/07/2026 0.00 357.57 664041 PARTS - #14 CASE BACKHOE CLAW - PW 05/07/2026 05/07/2026 0.00 229.35 664324 PART - #14 CASE BACKHOE CLAW - PW 05/07/2026 05/07/2026 0.00 17.58 1665
Vendor Number

KNIFE RIVER CONSTRUCTION
Total Vendor Amount
580.01
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56711 05/08/2026 580.01
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 330659 WET PATCH - STREETS - PW 05/07/2026 05/07/2026 0.00 580.01 1670
Vendor Number

L & T TOWING
Total Vendor Amount
2,455.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56712 05/08/2026 2,455.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount #26-64371 TOW - CODE ENF - CAMP TRAILER TO YUBA CITY - FIRE 05/05/2026 05/05/2026 0.00 2,455.00 2557
Vendor Number

LECHOWICZ & TSENG MUNICIPAL CONSULTANTS
Total Vendor Amount
4,070.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56713 05/08/2026 4,070.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount #1-04062026 2026 SEWER RATE STUDY - SEWER 05/05/2026 05/05/2026 0.00 4,070.00 1760
Vendor Number

MATSON & ISOM TECHNOLOGY
Total Vendor Amount
655.83
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56714 05/08/2026 655.83
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 102827 NEW LAPTOP WITH SETUP - CW 05/05/2026 05/05/2026 0.00 655.83 1770
Vendor Number

MENDES SUPPLY COMPANY
Total Vendor Amount
451.87
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56715 05/08/2026 451.87
Payable Number Description Payable Date Due Date Discount Amount Payable Amount R085228 BATH TISSUE - PW 05/07/2026 05/07/2026 0.00 133.49 R085436 TRASH BAGS 05/07/2026 05/07/2026 0.00 318.38

Payment Register APPKT00595 - CHECK RUN 5-8-26
5/21/2026 3:19:24 PM Page 4 of 8
1792
Vendor Number

MJB WELDING SUPPLY, INC
Total Vendor Amount

52.80 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56716 05/08/2026 52.80
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 0001570046 ACETYLENE CYL RENTAL - SHOP SUPPLIES - PW 05/05/2026 05/05/2026 0.00 52.80 2312
Vendor Number

NAPA AUTO PARTS
Total Vendor Amount
266.09
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56717 05/08/2026 266.09
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 725645 CONNECTORS - #15 WATER TRUCK - PW 05/07/2026 05/07/2026 0.00 21.73 725662 FITTINGS - #15 WATER TRUCK - PW 05/07/2026 05/07/2026 0.00 61.61 725708 FILTER & PUMP - #18 CHIPPER - PW 05/07/2026 05/07/2026 0.00 76.24 726100 DEF - PW 05/07/2026 05/07/2026 0.00 28.25
726178 WIPER BLADES - #29 - PW 05/07/2026 05/07/2026 0.00 78.26 1864
Vendor Number

O'REILLY AUTO PARTS
Total Vendor Amount

77.30 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56718 05/08/2026 77.30
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 4878-121735 2 BALL JOINTS - F-350 #6 - PW 05/07/2026 05/07/2026 0.00 77.30 2521
Vendor Number

PAPE' KENWORTH
Total Vendor Amount
244.69
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56719 05/08/2026 244.69
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 16071209 GHG LETTER/L - #11 LEAF TRUCK - PW 05/07/2026 06/10/2026 0.00 244.69 2475
Vendor Number

PAXTON FAMILY INSPECTION SERVICES
Total Vendor Amount
6,953.88
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56720 05/08/2026 6,953.88
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 261012 APRIL 2026 BUILD INSP, PLAN, CODE ENF & MI - PLAN 05/07/2026 05/07/2026 0.00 6,953.88 1143
Vendor Number

PEDRO BOBADILLA
Total Vendor Amount
576.92
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56721 05/08/2026 576.92
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 050826PB RECREATIONAL SERVICES 4-25-26 TO 5-8-26 -REC 05/05/2026 05/05/2026 0.00 576.92 1917
Vendor Number
PG & E
Total Vendor Amount
11,413.71
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56722 05/08/2026 11,413.71
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 0939281537-0-04232026 SERVICE TO 4-23-26 - CW 05/07/2026 05/07/2026 0.00 10,041.66 0939281537-0-04302026 SERVICE 10-26-25 TO 4-29-26 GAS - FIRE 05/07/2026 05/07/2026 0.00 1,372.05 2556
Vendor Number

RADIAL POWER LLC
Total Vendor Amount
1,075.82
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56726 05/08/2026 1,075.82
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV638 APRIL 2026 PRODUCTION - SOLAR - FIRE 05/07/2026 05/07/2026 0.00 1,075.82

Payment Register APPKT00595 - CHECK RUN 5-8-26
5/21/2026 3:19:24 PM Page 5 of 8
2041
Vendor Number

SACRAMENTO VALLEY MIRROR
Total Vendor Amount
427.90
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56727 05/08/2026 427.90
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 050826SVM ONE YEAR SUBSCRIPTION - FIRE 05/07/2026 05/07/2026 0.00 91.00 4342 AD - EARTH DAY CLEAN UP - CW 05/07/2026 05/07/2026 0.00 142.00 4343 AD - COFFEE W/COUNCIL EVENT - CW 05/07/2026 05/07/2026 0.00 124.20 4354 LEGAL AD-ASSESSORS PARCEL #APN 002-081-012 - PLAN 05/07/2026 05/07/2026 0.00 70.70 2094
Vendor Number

SONGBIRD LANDSCAPE SUPPLY
Total Vendor Amount
219.88
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56728 05/08/2026 219.88
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 9176 SUPPPLIES - MALL MAINTENANCE - PW 05/07/2026 05/07/2026 0.00 219.88 1798
Vendor Number

UBEO WEST, LLC
Total Vendor Amount
402.12
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56729 05/08/2026 402.12
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 580918316 PRINTER USAGE 4-20-26 TO 5-20-26 & OVERAGES - CW 05/07/2026 05/07/2026 0.00 402.12 2248
Vendor Number

VERIZON WIRELESS
Total Vendor Amount
428.61
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56730 05/08/2026 428.61
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 6142090492 SERVICE 3-27-26 TO 4-26-26 - CW 05/07/2026 05/07/2026 0.00 428.61 2433
Vendor Number
VESTIS
Total Vendor Amount
364.20
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56731 05/08/2026 364.20
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 5067127570 UNIFORM SERVICE - PUBLIC WORKS 05/07/2026 05/07/2026 0.00 182.10 5067132538 UNIFORM SERVICE - PUBLIC WORKS 05/07/2026 05/07/2026 0.00 182.10 2295
Vendor Number

WILLOWS ACE HARDWARE
Total Vendor Amount
287.69
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56732 05/08/2026 287.69
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 131370 COMBO LOCK - FIRE 05/07/2026 05/07/2026 0.00 16.30 131631 PIPE FITTINGS - FIRE 05/07/2026 05/07/2026 0.00 24.21 137065 BAT REPELLENT - CIVIC CENTER 05/07/2026 05/07/2026 0.00 47.03 137066 CAR SCENT - CEASARS TRUCK - PW 05/07/2026 05/07/2026 0.00 6.51 137077 RISER - SOUTHERN PACIFIC PARK - PW 05/07/2026 05/07/2026 0.00 1.73 137088 PVC CAP & CEMENT - MALL - PW 05/07/2026 05/07/2026 0.00 9.69 137222 SUPPLIES - MALL BENCHES & GAZEBO - PW 05/07/2026 05/07/2026 0.00 52.15 137239 SPRINKLERS & FITTINGS - MALL AREA - PW 05/07/2026 05/07/2026 0.00 68.74 137261 SCREWS & PESTBLOCK - CIVIC CENTER ROOF - CC 05/07/2026 05/07/2026 0.00 36.95 137294 PAINTING SUPPLIES - MALL BENCHES - PW 05/07/2026 05/07/2026 0.00 8.69 137309 PIPE FITTINGS - MALL AREA - PW 05/07/2026 05/07/2026 0.00 11.89 137312 SPRINKLER FITTINGS - MALL AREA - PW 05/07/2026 05/07/2026 0.00 1.15 137375 PIPE FITTINGS - MALL ISLAND - PW 05/07/2026 05/07/2026 0.00 2.65

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2282
Vendor Number
WILLOWS HARDWARE, INC.

Total Vendor Amount

29.34 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56733 05/08/2026 29.34
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 376166 FUSES - JENSEN PARK SOFTBALL FEILDS 05/07/2026 05/07/2026 0.00 7.60 376850 ZONE CABLE - PUSH MOWER - PW 05/07/2026 05/07/2026 0.00 21.74

Payment Register APPKT00595 - CHECK RUN 5-8-26
5/21/2026 3:19:24 PM Page 7 of 8
Payment Summary
Type
Payment
Count Discount Payment
Payable
Bank Code Count
Gen Chk Voided **Void Check 0 1 0.00 0.00
Gen Chk Check 24 20 0.00 34,792.15
Gen Chk Voided **Void Check 0 2 0.00 0.00
Gen Chk Check 42 17 0.00 291,119.03
Packet Totals: 66 40 0.00 325,911.18

Payment Register APPKT00595 - CHECK RUN 5-8-26
5/21/2026 3:19:24 PM Page 8 of 8
Cash Fund Summary
Fund Name Amount
999 CASH CLEARING -325,911.18
Packet Totals: -325,911.18

5/21/2026 3:22:03 PM Page 1 of 4
Payroll Check Register
City of Willows Checks
Pay Period: 5/4/2026-5/17/2026
Employee Employee # Check Type Date Amount Number
Packet: PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 Payroll Set: Payroll Set 01 - 01
CANO, GABRIELA M CAN01 Regular 05/22/2026 53.85 41173
CASTORENA, SOFIA CAST01 Regular 05/22/2026 38.47 41174
CHAVIRA, JORDAN CHA05 Regular 05/22/2026 76.93 41175
GALLARDO-CANO, JOVANNY GAL03 Regular 05/22/2026 53.85 41176 GARCIA, OMAR GAR14 Regular 05/22/2026 61.55 41177
MEDINA, HUMBERTO MED02 Regular 05/22/2026 92.32 41178
NEWTON-PALACIOS, MICHELLENEW00 Regular 05/22/2026 76.93 41179 RANDOLPH, CORA RAN02 Regular 05/22/2026 161.57 41180

5/21/2026 3:22:03 PM Page 2 of 4
Payroll Check Register
City of Willows Direct Deposits
Pay Period: 5/4/2026-5/17/2026
Employee Employee # Date Amount Number
Packet: PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 Payroll Set: Payroll Set 01 - 01
BROWN, MARTHA BRO01 05/22/2026 3,935.96 2192
PRICE, KARLEEN PRI01 05/22/2026 1,787.29 2193
HARRISON, JOEI HAR01 05/22/2026 2,116.23 2194
HAZLETT, ROBIN HAZ01 05/22/2026 1,536.43 2195
RICHARDSON, TARYN RIC00 05/22/2026 1,339.50 2196
RUSTENHOVEN, TARA L RUS01 05/22/2026 1,824.89 2197
GAMBOA, YADIRA GAM00 05/22/2026 439.45 2198
LUNA-SARINAS, CRISTINA LUN00 05/22/2026 458.89 2199
MYERS, KEVIN M MYE00 05/22/2026 439.28 2200
RUBALCAVA-TORRES, VIANKA RUB01 05/22/2026 1,374.18 2201 WATKINS, COLLEEN WAT00 05/22/2026 344.17 2202
WATSON, CHRISTINE WAT01 05/22/2026 2,659.31 2203
BOBADILLA, TAVIAN BOB02 05/22/2026 138.48 2204
CHAVEZ, AIDEN CHA04 05/22/2026 53.85 2205
GALLARDO-CANO, NATALY GAL01 05/22/2026 76.93 2206
ENOS, KYLE ENO00 05/22/2026 2,058.48 2207
FUENTES, JAIME FUE01 05/22/2026 2,794.27 2208
LOMBARD, TYLER JOSEPH LOM00 05/22/2026 1,926.11 2209
LOPEZ, MATTHEW LOP03 05/22/2026 1,083.04 2210
MINGS, MICHAEL E MIN00 05/22/2026 1,577.17 2211
RANDOLPH, MATTHEW RAN01 05/22/2026 1,814.27 2212
REED, JOSHUA REE00 05/22/2026 1,328.64 2213
VASQUEZ, PEDRO CEASAR VAS01 05/22/2026 1,617.59 2214
ZOLLER-HARRIS, TRAVIS ZOL00 05/22/2026 2,103.08 2215
BETTENCOURT, JOSEPH BET01 05/22/2026 3,625.29 2216
MONCK, NATHANIAL T MON00 05/22/2026 3,028.51 2217
PFYL, NATISA N PFY00 05/22/2026 1,873.78 2218

5/21/2026 3:22:03 PM Page 3 of 4
Payroll Check Register
City of Willows Employee Pay Summary
Pay Period: 5/4/2026-5/17/2026
Packet: PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 Payroll Set: Payroll Set 01 - 01
Employee Employee # Payment Date Number Earnings Deductions Taxes Net BETTENCOURT, JOSEPH BET01 05/22/2026 2216 4,952.08 396.17 930.62 3,625.29 BOBADILLA, TAVIAN BOB02 05/22/2026 2204 152.10 0.00 13.62 138.48 BROWN, MARTHA BRO01 05/22/2026 2192 6,513.46 912.03 1,665.47 3,935.96 CANO, GABRIELA M CAN01 05/22/2026 41173 59.15 0.00 5.30 53.85 CASTORENA, SOFIA CAST01 05/22/2026 41174 42.25 0.00 3.78 38.47 CHAVEZ, AIDEN CHA04 05/22/2026 2205 59.15 0.00 5.30 53.85 CHAVIRA, JORDAN CHA05 05/22/2026 41175 84.50 0.00 7.57 76.93 ENOS, KYLE ENO00 05/22/2026 2207 3,030.83 629.90 342.45 2,058.48 FUENTES, JAIME FUE01 05/22/2026 2208 3,699.72 532.94 372.51 2,794.27 GALLARDO-CANO, NATALY GAL01 05/22/2026 2206 84.50 0.00 7.57 76.93 GALLARDO-CANO, JOVANNYGAL03 05/22/2026 41176 59.15 0.00 5.30 53.85 GAMBOA, YADIRA GAM00 05/22/2026 2198 504.00 0.00 64.55 439.45 GARCIA, OMAR GAR14 05/22/2026 41177 67.60 0.00 6.05 61.55 HARRISON, JOEI HAR01 05/22/2026 2194 4,643.00 2,125.75 401.02 2,116.23 HAZLETT, ROBIN HAZ01 05/22/2026 2195 2,046.72 333.84 176.45 1,536.43 LOMBARD, TYLER JOSEPH LOM00 05/22/2026 2209 3,032.60 869.93 236.56 1,926.11 LOPEZ, MATTHEW LOP03 05/22/2026 2210 1,289.52 0.00 206.48 1,083.04 LUNA-SARINAS, CRISTINA LUN00 05/22/2026 2199 504.00 0.00 45.11 458.89 MEDINA, HUMBERTO MED02 05/22/2026 41178 101.40 0.00 9.08 92.32 MINGS, MICHAEL E MIN00 05/22/2026 2211 2,516.72 509.87 429.68 1,577.17 MONCK, NATHANIAL T MON00 05/22/2026 2217 4,896.15 739.22 1,128.42 3,028.51 MYERS, KEVIN M MYE00 05/22/2026 2200 486.00 0.00 46.72 439.28 NEWTON-PALACIOS, MICHELLENEW00 05/22/2026 41179 84.50 0.00 7.57 76.93 PFYL, NATISA N PFY00 05/22/2026 2218 3,191.35 712.93 604.64 1,873.78 PRICE, KARLEEN PRI01 05/22/2026 2193 2,508.92 271.24 450.39 1,787.29 RANDOLPH, CORA RAN02 05/22/2026 41180 177.45 0.00 15.88 161.57 RANDOLPH, MATTHEW RAN01 05/22/2026 2212 2,555.21 244.56 496.38 1,814.27 REED, JOSHUA REE00 05/22/2026 2213 1,937.60 419.60 189.36 1,328.64 RICHARDSON, TARYN RIC00 05/22/2026 2196 1,831.20 176.92 314.78 1,339.50 RUBALCAVA-TORRES, VIANKARUB01 05/22/2026 2201 1,870.88 166.12 330.58 1,374.18 RUSTENHOVEN, TARA L RUS01 05/22/2026 2197 2,515.60 343.86 346.85 1,824.89 VASQUEZ, PEDRO CEASAR VAS01 05/22/2026 2214 2,333.40 409.86 305.95 1,617.59 WATKINS, COLLEEN WAT00 05/22/2026 2202 378.00 0.00 33.83 344.17 WATSON, CHRISTINE WAT01 05/22/2026 2203 4,007.20 310.56 1,037.33 2,659.31 ZOLLER-HARRIS, TRAVIS ZOL00 05/22/2026 2215 2,814.40 272.43 438.89 2,103.08 Totals: 65,030.31 10,377.73 10,682.04 43,970.54

5/21/2026 3:22:03 PM Page 4 of 4
Payroll Check Register
City of Willows Report Summary
Pay Period: 5/4/2026-5/17/2026
Packet: PYPKT00630 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 Payroll Set: Payroll Set 01 - 01
Type
8 Count
0 615.47

0.00 Regular Checks
Manual Checks
0 0.00
0 0.00
Amount
27 43,355.07
Total 35 43,970.54
Reversals
Voided Checks
Direct Deposits

5/21/2026 3:24:17 PM Page 1 of 4
Payroll Check Register
City of Willows Checks
Pay Period: 5/4/2026-5/17/2026
Employee Employee # Check Type Date Amount Number
Packet: PYPKT00632 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 2 Payroll Set: Payroll Set 01 - 01
*** No Checks Created In This Packet ***

5/21/2026 3:24:17 PM Page 2 of 4
Payroll Check Register
City of Willows Direct Deposits
Pay Period: 5/4/2026-5/17/2026
Employee Employee # Date Amount Number
Packet: PYPKT00632 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 2 Payroll Set: Payroll Set 01 - 01
MONCK, NATHANIAL T MON00 05/22/2026 2,767.27 2219

5/21/2026 3:24:17 PM Page 3 of 4
Payroll Check Register
City of Willows Employee Pay Summary
Pay Period: 5/4/2026-5/17/2026
Packet: PYPKT00632 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 2 Payroll Set: Payroll Set 01 - 01
Employee Employee # Payment Date Number Earnings Deductions Taxes Net MONCK, NATHANIAL T MON00 05/22/2026 2219 3,642.12 0.00 874.85 2,767.27 Totals: 3,642.12 0.00 874.85 2,767.27

5/21/2026 3:24:17 PM Page 4 of 4
Payroll Check Register
City of Willows Report Summary
Pay Period: 5/4/2026-5/17/2026
Packet: PYPKT00632 - PAYROLL 5-4-26 TO 5-17-26 PAY DATE 5-22-26 2 Payroll Set: Payroll Set 01 - 01
Type
0 Count
0 0.00

0.00 Regular Checks
Manual Checks
0 0.00
0 0.00
Amount
1 2,767.27
Total 1 2,767.27
Reversals
Voided Checks
Direct Deposits

City Council
Evan Hutson, Mayor
Richard Thomas, Vice Mayor
Gary Hansen, Council Member
Lorri Pride, Council Member
Matt Busby, Council Member
City Manager
Marti Brown
City Clerk
Karleen Price
Willows City Council
Regular Meeting
Action Minutes
May 12, 2026
Willows City Hall
6:00 PM
201 North Lassen Street
Willows, CA 95988
(530) 934-7041

1. CALL TO ORDER – 6:00 PM

2. PLEDGE OF ALLEGIANCE

3. ROLL CALL
Councilmembers Present: Mayor Hutson, Vice Mayor Thomas, Councilmember Busby, Councilmember Hansen, and Councilmember Pride
Councilmembers Absent: None

4. CHANGES TO THE AGENDA

5. CEREMONIAL
a. Proclamation – American Cheese Month – received by Lucas Crowley, Yesenia Licea, Ruben Rangel, and Georgia Cruz of Masters Gallery Foods; and Holly Fortier of Sierra Nevada Cheese Company.
b. Proclamation – National Small Business Week – received by Jessica Tapia, Chamber of Commerce.
c. Proclamation – National Learn to Swim Day – received by Shane Roach, Willows HydroJets. d. Proclamation – Wildfire Awareness Month – received by Nathan Monck, Fire Chief. e. Proclamation – National Public Works Week – received by Joe Bettencourt, Community Development & Services Director.

6. PUBLIC COMMENT & CONSENT CALENDAR FORUM
a. Register Approval
Action: Approved general checking, payroll, and direct deposit check registers. b. Minutes Approval
Action: Approved the minutes of April 28, 2026, City Council Meeting and the April 30, 2026, Special Joint City Council & Planning Commission Meeting. c. Letter of Support: Glenn County Arts and Culture
Action: Approved a letter of support for Glenn County Arts and Culture.

Agenda Item #6b

2 d. Contract for Fire Services: Willows Rural Fire Protection District and the City of Willows Action: Approved the Memorandum of Understanding (MOU) between the City of Willows and the Willows Rural Fire Protection District (WRFPD), establishing updated terms for shared fire protection and administrative services totaling $491,094.80 from July 1, 2026, through June 30, 2031.

Public Comment #1: John Amaro, WRFD
e. Purchase of Library Computers
Action: Authorized the City Manager to purchase five (5) library computers in an amount not to exceed $7,000, with a future request to the Library Board of Trustees to reimburse the city for 50% of the cost using library trust funds.

Item #6d was pulled for discussion.

Motion to approve consent calendar items #6a, 6b, 6c, and 6e.

Moved/Seconded: Councilmember Pride/Vice Mayor Thomas
Yes: Mayor Hutson, Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None

Absent: None
Motion to approve item #6d as presented.

Moved/Seconded: Councilmember Hansen/Councilmember Pride Yes: Mayor Hutson, Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None

Absent: None

7. DISCUSSION & ACTION CALENDAR
a. Budget Workshop: FY 2026-27 Preliminary Budget Review Action: Received the presentation of the FY 2026-27 Preliminary Budget for the City’s General Fund and Sewer Fund and provided comments and direction to staff in preparation for the final budget approval process in June.

Vice Mayor Thomas proposed increasing Councilmember stipends from $250 to $500 per month and Planning Commission stipends from $50 to $100 per month. Staff was directed to bring the proposed stipend increases forward at the June 9, 2026 City Council meeting for consideration.
b. Willows Police Department & Community Facilities District Formation, Professional Services Action: Authorized the City Manager to execute professional services agreements with Wulff, Hansen & Co. (Municipal Advisor), Stradling Yocca Carlson & Rauth (Formation Counsel), and Webb Municipal Finance (Special Tax Consultant) for the formation of a Mello-Roos Community Facilities District (CFD) to fund the startup capital costs and ongoing operational costs of the

3 Willows Police Department (WPD); and provided direction to staff regarding the engagement of an elections consultant.

Moved/Seconded: Vice Mayor Thomas/Councilmember Hansen
Yes: Mayor Hutson, Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None

Absent: None
Staff were directed to bring forward a discussion to include the Fire Department component at a later date.
c. Proposition 218 Final Sewer Rate Study
Action: Received the presentation from LT Municipal Consultants and directed staff to initiate the Proposition 218 public hearing process.

Moved/Seconded: Vice Mayor Thomas/Councilmember Busby
Yes: Mayor Hutson, Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None

Absent: None

7. PUBLIC HEARING
a. Weed Abatement Declaration: Public Hearing, Protest
Action: Continued to the May 26, 2026, City Council Meeting.

8. COMMENTS AND REPORTS
a. Council Correspondence
Members of the Council received a letter from the Library Board of Trustees regarding ongoing requests for financial reports to be provided at Library Board Meetings. Staff was directed to place an item on a future agenda for discussion and possible action.

Mayor Hutson received a letter from Sentinel Transportation, LLC. b. City Council Comments & Reports
Councilmembers reported on various community events and meetings attended. c. City Manager’s Report
City Manager Marti Brown announced that Public Works Week will be celebrated with a Community Barbecue and Equipment Showcase on May 21, 2026, from 11:00 AM to 1:00 PM at the Corporation Yard, 300 East Ash Street, and invited the public to attend.

9. CLOSED SESSION – 9:11 PM
a. Conference With Legal Counsel - Initiation of Litigation (54956.9(d)(4)) (one case) Report Out: Information received; no reportable action was taken.

4 a. Public Employee Performance Evaluation (§ 54957)
Title: City Manager
Report Out: No reportable action was taken.

10. ADJOURNMENT – 10:23 PM
______________________________
Karleen Price, City Clerk

Agenda Item #6c
_____________________________________________________________________ Date: May 26, 2026
To: Honorable Mayor and Councilmembers
From: Nathan Monck, Fire Chief
Joe Bettencourt, Community Development & Services Director Marti Brown, City Manager
Subject: Weed Abatement Contract Award
Recommendation:

Award the weed abatement Contract to Robert Burt Construction and authorize the City Manager to execute an agreement in an amount not to exceed $40,000.

Rationale for Recommendation:

As part of the City’s fire prevention efforts, annual weed abatement efforts are undertaken throughout the city and on city property. Due to the volume of work, the City needs to hire a contractor to perform the work as current staffing levels does not permit completing the work internally.

Background:

On April 28, 2026, the Willows City Council approved the 2026 Weed Abatement schedule. Staff were directed to solicit bids for a Weed Abatement Contractor for the 2026 Weed Abatement Season. The Notice of Bid Solicitation was posted in the local newspapers.

Discussion and Analysis:

The City of Willows held an open and competitive bid process for weed abatement services.

Three bid proposals were received prior to the May 11, 2026 deadline. Upon review of the submitted bids, one bid was noncompliant and did not to possess the required contractor’s license, and another proposal was determined to be higher in cost. After evaluating all qualified bids, Robert Burt Construction was determined to be the lowest responsible bidder meeting all minimum requirements. Accordingly, staff recommend continuing with the services of Robert Burt Construction as the City’s weed abatement contractor.

The bid packets received were also reviewed by Joe Bettencourt, Community Developmet & Services Director, to avoid any potential conflicts of interest.

Fiscal Impact:

The exact fiscal impact is unknown and dependent on the responsiveness of the public. The total cost of the contract shall not exceed $40,000 without prior authorization from the City Council.

Attachments:
 Attachment 1: Robert Burt Construction Bid Form
 Attachment 2: Tony Tapia Construction Bid Form

Attachment 1

Attachment 2

Agenda Item #6d
_____________________________________________________________________ Date: May 26, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Mella-Roos Community Facilities District – Willows Police Department Recommendation:

Authorize the City Manager to execute professional services agreements with Wulff, Hansen & Co. (Municipal Advisor), Stradling Yocca Carlson & Rauth (Formation Counsel), and Webb Municipal Finance (Special Tax Consultant) for the formation of a Mello-Roos Community Facilities District (CFD) to fund the startup capital and ongoing operational costs of the Willows Police Department (WPD), in a total amount not to exceed $125,000 for all three agreements.

Rationale for Recommendation:

At the May 12, 2026, Council meeting, the City Council authorized the City Manager to execute agreements with Wulff, Hansen & Co. (Municipal Advisor), Stradling Yocca Carlson & Rauth (Formation Counsel), and Webb Municipal Finance (Special Tax Consultant); however, the Council did not approve the City Manager’s budget authority for the agreements at that time.

Background:

On April 28, 2026, the City Council reviewed a comprehensive analysis of available financing tools for WPD formation (Attachment 1). Following that review, the Council directed staff to pursue formation of a Mello-Roos Community Facilities District (CFD) to finance Police Department start-up and operational costs and to return at the May 12, 2026, Council meeting with agreements for the CFD Formation Team, consisting of Wulff, Hansen & Co., Stradling Yocca Carlson & Rauth, and Webb Municipal Finance (Attachment 1).

At the May 12, 2026, meeting, the Council approved execution of the individual agreements with the CFD Formation Team; however, explicit budget authority to fund the work was not approved at that time. Accordingly, staff is returning to the Council to request the necessary budget authority to proceed with the project.

Discussion & Analysis:

The agreements and proposed project assume General fund costs and expenditures to support structuring the CFD and preparing ballot language for a potential 2027 election, the date of which has not yet been determined. The projected Phase 1 costs toward this effort are as follows:
 Wulff Hansen & Co.
o Municipal Advisory Phase 1 services: $45,000
(contingent upon Council adopting a resolution to form the CFD).  Straddling, Yocca, Carlson & Rauth
o Formation Documents and Proceedings: Not to Exceed $30,000. o Incidentals: ~ $5,000
(e.g., travel, copies, recording documents).
 Webb Municipal Finance LLC
o Development of Special Tax Structure, Rate & Method of Apportionment, Public Report, Boundary Map and other associated tasks: Not to exceed $40,000* *Note: this cost amount is difficult to estimate, because there may be several iterations before the correct apportionment is determined.

All of these expenses would initially be incurred by the General Fund. However, if the CFD is ultimately approved by the voters, these costs may be reimbursed to the General Fund from bond proceeds upon CFD formation and the related bond issuance. Should the CFD measure not be approved by the voters, the expenditure would become non-reimbursable to the General Fund. However, if the City placed the CFD measure on the ballot a second time after waiting out the one-year lockout period, many of the materials prepared in connection with the initial attempt would be reusable as the basis for beginning a second effort.

Once Phase 1 is complete and voter approval is obtained, the remaining costs associated with the implementation of the CFD and the issuance of bonds would be funded from bond proceeds and the CFD itself rather than the General Fund. Those additional costs are as follows:
 Wulff Hansen & Co.
o Municipal Advisory Phase 2 Services: $40,000 (cost paid for by the CFD bond proceeds).  Straddling, Yocca, Carlson & Rauth
o Bond & Disclosure Counsel Services: Flat Fee of $75,000 (Cost paid for by CFD bond proceeds).
o Incidentals: ~ $5,000

 Webb Municipal Finance LLC
o CFD Administration services for the life of the special tax (Cost paid annually from CFD special taxes, amount to be determined based of size, structure, complexity, and reporting requirements related to the CFD)
 Other Expenses (paid from bond proceeds, amounts to be determined at a later time) o Underwriting/placement agent services
o Trustee services
o Other miscellaneous expenses related to the sale of bonds Consistency with Council Priorities and Goals:

This agenda item is consistent with the Council’s Priority 3: Public Safety, Goal #1: Invest in the Startup of the Willows Police Department (WPD).

Fiscal Impact:

It is anticipated that the total cost to place the Mella Roos CFD on a 2027 election ballot will not exceed $150,000 of General Fund monies.

Attachment:
 Attachment 1: May 12 and April 28, 2026, Staff Reports to City Council

Attachment 1
_____________________________________________________________________ Date: May 12, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Willows Police Department & Community Facilities District Formation, Professional Services Recommendation:

Authorize the City Manager to execute professional services agreements with Wulff, Hansen & Co. (Municipal Advisor), Stradling Yocca Carlson & Rauth (Formation Counsel), and Webb Municipal Finance (Special Tax Consultant) for the formation of a Mello-Roos Community Facilities District (CFD) to fund the startup capital costs and ongoing operational costs of the Willows Police Department (WPD); and provide direction to staff regarding the engagement of an elections consultant.

Rationale for Recommendation:

At the April 28, 2026 Council meeting, the City Council directed staff to move forward with the formation of a Mello-Roos Community Facilities District as the primary financing mechanism for both the startup capital needs and the ongoing operational costs of a re-established Willows Police Department. Forming a CFD requires a specialized team of professionals with expertise in California municipal finance, special tax law, and community outreach. The attached contracts engage this team and initiate the formal formation process.

Background:

In 2017, the City of Willows dissolved its municipal police department and entered into a contract with the Glenn County Sheriff’s Office for law enforcement services. The current contract, most recently extended through June 30, 2026, costs the City $2.355 million in Fiscal Year 2025-26. In November 2024, Willows voters approved Measure I, a 1.5 percent general sales tax effective April 1, 2025, projected to generate up to $2.3 million annually. In part, Measure I was intended to provide seed funding for the re-establishment of a City police department.

At the April 28, 2026 City Council meeting, the Council reviewed a comprehensive analysis of available financing tools for WPD formation (Attachment 1). Based on that analysis, the Council directed staff to pursue formation of a Mello-Roos CFD structured to authorize both a bond issuance for startup capital (e.g., facilities, vehicles, and equipment) and a perpetual or long-dated annual services special tax for ongoing eligible operations. The Council further indicated interest in exploring whether the CFD

structure could be expanded to include the Willows Fire Department, so as to address ongoing capital and equipment needs for Fire within the same financing framework.

Following the Council’s direction, City staff and the Municipal Advisor contacted Formation Counsel (Stradling Yocca Carlson & Rauth) and Special Tax Consultant (Webb Municipal Finance) to discuss the scope of work and fee structures for CFD formation services. The proposed contracts are presented for Council approval at this meeting.

Discussion & Analysis:

Proposed Professional Services Team
Successful CFD formation requires a coordinated team of specialized professionals. The three contracts presented for approval tonight establish the core formation team:
 Wulff, Hansen & Co. (Municipal Advisor). As Municipal Advisor, Wulff, Hansen & Co. will oversee the overall financing strategy, coordinate the formation team, advise the City on CFD structure and sizing, assist in developing the cost estimates and revenue projections that underlie the special tax, and serve as the City’s primary financial advisor through any bond issuance following a successful election. The Municipal Advisor also assists in preparing Council staff reports and public-facing materials throughout the process.  Stradling Yocca Carlson & Rauth (Formation Counsel). Formation Counsel provides all legal services necessary to establish the CFD under the Mello-Roos Community Facilities Act of 1982 (Government Code §53311 et seq.). This includes drafting the Resolution of Intention, the Resolution of Formation, the special tax ordinance, election documents, and all associated legal notices and proceedings. Formation Counsel also advises on compliance with Proposition 218, the California Constitution, and applicable case law governing special taxes and CFD elections.

Stradling is one of California’s most experienced public finance law firms in California and has served as Formation Counsel on hundreds of CFD formations statewide. One of the lead attorneys on this project, Brian Quint (formerly of Quint & Thimmig), served as Bond Counsel to the City on its 2021 POB and Sewer COP financing.
 Webb Municipal Finance (Special Tax Consultant). The Special Tax Consultant is responsible for developing the Rate and Method of Apportionment (RMA), the technical document that defines how the special tax will be calculated, allocated among different land use categories, and escalated over time. The RMA must be structured to produce sufficient annual revenue to fund both debt service on the capital bonds and, separately, ongoing operational costs, while distributing the tax burden in a manner that is equitable, legally defensible, and comprehensible to voters. It is worth noting that the RMA will provide for a maximum annual special tax levy, but the City is not necessarily required to levy at the maximum special tax each year. Webb Municipal Finance specializes in public safety CFD formations and has extensive experience designing service tax structures for California cities and districts. Wulff, Hansen & Co. has recommended the selection of Webb as the City’s Special Tax Consultant.

Elections Consultant

Staff strongly recommend that the City also retain an elections consultant, and requests Council direction to proceed with soliciting proposals for that engagement. An elections consultant plays a distinct and critical role in a CFD formation that is separate from the legal and financial functions of Formation Counsel, Special Tax Consultant, and Municipal Advisor. Their work is focused on community engagement, voter education, public opinion research, and ballot measure strategy.

For a CFD of the type proposed for the City, one that encompasses multiple financing components (e.g., capital bonds, ongoing services levy) and potentially multiple service areas (e.g., police, fire), the elections consultant’s role while not required for formation is particularly beneficial for the following reasons:
 Voter polling and tax threshold analysis. Before the RMA is finalized and the ballot measure is drafted, the elections consultant conducts statistically valid polling of registered voters within the City to assess baseline support for the proposed CFD and to test voter sensitivity to specific tax amounts. This is one of the most valuable services the consultant provides, by presenting voters with different proposed special tax rates or structures during the polling phase, the consultant may identify the tax level at which support falls below the two-thirds threshold needed for approval. Sizing the tax above that level virtually guarantees failure; sizing it below that level while still meeting the City’s revenue needs is the critical calibration that the polling process enables. For a measure that requires two-thirds approval, there is very little margin for error, and polling data provides the empirical basis for that calibration.  Multi-component measure complexity. The proposed CFD will ask voters to approve two distinct financing components simultaneously: 1.) a bond authorization and the special tax to repay the bonds (for startup capital), and 2.) an ongoing services special tax (for annual operations). Ballot measures with multiple components are inherently more difficult to explain and more susceptible to voter confusion or skepticism. The elections consultant develops plainlanguage descriptions of each component, tests voter comprehension of the combined measure, and advises on how to present both elements in a way that is accurate, accessible, and persuasive. If the City also incorporates Fire Department funding into the same CFD, the communications challenge increases further, as the consultant will need to frame a measure that voters understand as a unified public safety investment rather than an opaque multi-part tax proposal.
 Multi-service framing and coalition building. A CFD that covers both the Police and Fire Departments requires a communications strategy that resonates across different constituencies within the community, including residents who prioritize law enforcement, those who prioritize fire protection, and those who are skeptical of any tax increase. The elections consultant develops the messaging framework, identifies community leaders and organizations who can serve as credible voices in support of the measure, and designs a coalition-building strategy to sustain organized support through the campaign period.
 Voter education and outreach. CFD special taxes are unfamiliar to many voters. The elections consultant designs and implements a voter education campaign - typically including town hall meetings, mailers, digital outreach, and earned media strategy that explains what the CFD is, why it is needed, what it will cost each property owner, and what services it will fund. In a

small, rural community like Willows, earned media and direct community engagement are particularly effective.
 Campaign compliance. The elections consultant advises the City and any supporting committees on compliance with the Political Reform Act, FPPC reporting requirements, and the prohibition on the use of public funds for campaign advocacy. This is a legally sensitive area, and experienced consultants are essential to ensuring that publicly funded voter education activities remain clearly distinguishable from campaign advocacy.

One-Year Lockout Following a Failed CFD Election
The Council should be aware of a significant statutory constraint that applies if the CFD election is unsuccessful. Under Government Code §53329, if a special tax measure submitted to the voters within a CFD is defeated, the City is prohibited from submitting the same or a substantially similar tax proposal to the voters of that CFD for a period of one year from the date of the failed election.

The practical consequence of this provision is that a failed CFD election is not simply a setback that can be quickly corrected and retried. The City would be required to wait a full year before returning to voters, during which time the WPD could not be funded through this mechanism. Given that the existing Sheriff’s contract expires June 30, 2026, and that the City is planning for a transition to a Cityoperated department, a failed election followed by a one-year lockout would create a significant service and funding gap. This underscores the importance of thorough preparation, community engagement, and tax rate calibration through the work of the elections consultant and the polling process before the measure is placed on the ballot.

Election Timeline and the November 2026 Constraint
Staff, in consultation with the Municipal Advisor, has prepared a preliminary formation schedule. A detailed schedule will be developed collaboratively with Formation Counsel, the Special Tax Consultant, and the elections consultant following contract execution. However, a key preliminary conclusion is clear: it is not procedurally possible to complete all required CFD formation steps in time to place the measure on the November 4, 2026, general election ballot.

California law requires a specific sequence of statutory proceedings before a CFD special tax election can be called, including adoption of a Resolution of Intention, a legally required public hearing held not less than 30 days after adoption of the Resolution of Intention, adoption of a Resolution of Formation, and submission of election materials to the County Elections Office by the ballot measure submission deadline, which for Glenn County is in mid-July for the November 4, 2026 election. Given that the professional service contracts are being approved at the May 12, 2026, Council meeting, there is insufficient time to complete RMA development, community engagement, cost estimate refinement, and the required statutory proceedings before that deadline.

Accordingly, staff anticipates targeting either the March 2027 or June 2027 consolidated election as the formation election date. The March 2027 primary election provides an earlier opportunity but requires meeting a submission deadline that will likely fall in late November or December 2026, which is achievable if work proceeds expeditiously following contract execution. The June 2027 election provides additional time for community engagement and polling but delays the potential bond

issuance and WPD launch accordingly. The full team will advise on the preferred election date once engaged.

A preliminary milestone schedule is provided below. All dates are estimates pending team input:

Milestone Timing (Estimate) Responsible Party / Notes
Council approval of
consultant contracts May 12, 2026 City Council action
Kickoff meeting — full team Late May 2026 MA, Formation Counsel, Special Tax Consultant, City Staff
Engage elections consultant Late May / Early June
2026 Subject to Council approval
Refine WPD facility and
equipment cost estimates
June – July 2026 City Staff / WPD feasibility team
Refine annual WPD operating
cost projections
June – July 2026 City Staff / Municipal Advisor
Evaluate potential Fire Dept.

CFD component
June – July 2026 City Staff / Municipal Advisor
Community engagement and
polling July – September 2026 Elections Consultant
Draft Rate and Method of
Apportionment (RMA) July – August 2026 Special Tax Consultant Review and finalize RMA August – September
2026 Full team / City Council review
Draft CFD boundary map and
formation documents
August – September
2026
Formation Counsel
Resolution of Intention — City
Council October 2026 (est.) Formation Counsel / City Staff Public hearing and election
order November 2026 (est.) City Council action

Milestone Timing (Estimate) Responsible Party / Notes
Voter outreach and campaign
period Early 2027 (est.) Elections Consultant
CFD special tax and bond
election
March or June 2027
(est.)
Consolidated election — Glenn
County
Bond issuance (if election
succeeds)
Summer / Fall 2027
(est.) Full financing team
Next Steps
Following Council approval of the professional services contracts, the following key workstreams will proceed in parallel:
 RMA Development. Webb Municipal Finance will develop the Rate and Method of Apportionment defining how the special tax will be calculated and allocated. This work requires refined cost estimates for both the capital program (e.g., facilities, vehicles, equipment) and the ongoing operational budget of the WPD. The RMA must be sufficiently detailed to withstand legal scrutiny and sufficiently clear to be explained to voters.  Cost Estimate Refinement. City staff, in coordination with the Municipal Advisor and the WPD feasibility team, will refine the capital cost estimates for police facilities, vehicles, and equipment, as well as the fully loaded annual operating budget projections for a reconstituted department. These estimates are the foundation of the CFD sizing and the RMA, and they must be as accurate as reasonably possible before the special tax rate is set.  Fire Department Evaluation. Staff will evaluate whether to incorporate Fire Department capital and/or operational needs into the same CFD structure. A combined public safety CFD covering both police and fire would reduce formation and election costs and present voters with a unified public safety funding package. However, it also adds complexity to the RMA and the voter communications effort. The full formation team will advise on the optimal structure.  Elections Consultant Engagement. Subject to Council direction, staff will solicit proposals from one or more qualified elections consultants and return to the Council for approval of that contract. The elections consultant should be engaged as early in the process as possible to allow adequate time for polling, community outreach, and voter education prior to the election.
 Community Engagement. Prior to and concurrent with the formal formation proceedings, the City should conduct public outreach to educate the community about the proposed CFD, explain the need for a dedicated public safety funding source, and gather community input on service priorities and tax structure. The elections consultant will lead this effort in coordination with City staff.

 Formation Proceedings. Once the RMA is finalized and the election strategy is in place, Formation Counsel will initiate the statutory formation proceedings, including adoption of the Resolution of Intention, the public hearing, and the Resolution of Formation, culminating in the submission of the ballot measure to Glenn County Elections.

Consistency with Council Priorities and Goals:

This agenda item is consistent with the Council’s Priority 3: Public Safety, Goal #1: Invest in the Startup of the Willows Police Department (WPD).

Fiscal Impact:

Professional services fees for Municipal Advisor, Formation Counsel, and Special Tax Consultant will be funded from the General Fund on an interim basis. If the CFD election is successful, all formationrelated professional services costs are customarily recovered from bond proceeds or the initial special tax levy, reimbursing the General Fund. If the CFD election is unsuccessful, formation costs paid to date would not be recoverable and would represent a General Fund expenditure, however much of the prepared work products may be used as a starting point for a future tax or ballot measure effort. Based on preliminary estimates, total at-risk General Fund exposure in the event of a failed election is estimated at approximately $125,000 to $150,000, depending on the level of professional services engaged prior to the election, the complexity of the RMA, and whether the measure is placed on a consolidated general election ballot (which significantly reduces election administration costs versus a standalone special election). Additionally, Municipal Advisor’s fee is only payable if the Council passes a resolution that formalizes moving forward with an election. Costs specifically associated with placing the measure on the ballot (e.g., Glenn County election administration fees) would only be incurred by the General Fund after Council approval to move forward with an election and are not recoverable regardless of outcome. Staff will present a more detailed budget estimate for Council review at a future meeting once the full team has been engaged and scope of work agreements for all parties have been finalized, including an elections consultant, if applicable.

Attachment:
 Attachment 1: April 28, 2026, Staff Report: Finance Tools to Fund Willows Police Department

_____________________________________________________________________ Date: April 28, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Finance Tools to Fund Willows Police Department Recommendation:

Review and discuss options for financing the startup and ongoing costs to establish a Willows Police Department and provide direction to staff.

Rationale for Recommendation:

The Willows City Council has expressed its intent to re-establish the City’s Police Department.

Accordingly, staff has been directed to identify and present potential financing mechanisms to support both the initial startup costs and the ongoing funding necessary to sustain long-term operations.

Background:

In 2017, the City of Willows dissolved its municipal police department and entered into a five-year agreement with the Glenn County Sheriff’s Office to provide law enforcement and animal control services. As the agreement neared expiration in 2022, a newly elected Sheriff authorized a one-year extension to allow for a comprehensive evaluation of departmental budgets and service delivery costs.

Upon completion of this review, the Sheriff’s Office proposed a substantial increase in the cost of continuing law enforcement, dispatch, and animal control services. Following several months of negotiations, the City and the Sheriff’s Office reached consensus on a new three-year agreement, effective July 1, 2023, through June 30, 2026.

Concurrently, the City of Willows was experiencing a significant structural deficit, estimated at approximately $1.4 million annually in Fiscal Year 2024–25. In response, the City Council approved the placement of a 1.5% local sales tax measure on the November 2024 ballot. The primary objectives of this measure were to address the ongoing fiscal imbalance, restore General Fund reserves, and provide a potential funding source for the future re-establishment of the Willows Police Department.

At present, with fewer than three months remaining on the existing agreement with the Glenn County Sheriff’s Office and voter approval of the 1.5% sales tax measure secured, the City Council has directed staff to evaluate options for re-establishing a municipal police department and to identify sustainable funding strategies to support its long-term operations.

Discussion & Analysis:

Startup Costs
As outlined in Attachment 1, several financing mechanisms are available to fund the one-time startup costs associated with establishing a new Willows Police Department (WPD). These startup costs include items such as facility acquisition or renovation, patrol vehicles and fleet, technology systems (computer-aided dispatch, records management, body cameras), uniforms, weapons and duty equipment, and initial officer training and certification. The primary capital financing tools available to the City are a Mello-Roos Community Facilities District (CFD) bond, General Obligation (GO) bonds, and Certificates of Participation (COPs). Federal and state grants, developer impact fees, and General Fund reserves are supplemental sources discussed further below.

Mello-Roos Community Facilities District (CFD) — Bond Component. A Mello-Roos CFD is among the most flexible financing tools available to California cities. A CFD may issue bonds backed by a special tax levied on all parcels within specified district boundaries (which can be the boundaries of the City).

Bond proceeds are then used to fund eligible capital improvements such as police facilities, equipment, and vehicles. The special tax is levied annually on each parcel’s property tax bill and is used to repay the bonds over their term (typically 20–30 years). Formation of a CFD requires a two-thirds supermajority vote of the registered voters residing within the proposed district boundaries. For a citywide CFD encompassing all of Willows, this would be a citywide election. The 2023 fiscal emergency declaration and the strong performance of Measure I (approved by approximately 58% of voters) suggest meaningful community receptivity, though a two-thirds threshold is a materially higher bar. A key advantage of the CFD structure is that it can be designed to serve a dual purpose: bond proceeds fund startup capital, as well as an ongoing annual special tax levy for services to fund operations, providing long-term revenue certainty, which is further discussed in the Ongoing Operational Costs section.

General Obligation (GO) Bonds. GO bonds are backed by the full faith and credit of the City and repaid through a voter-approved ad valorem property tax override levied on all taxable property within the City. Because they are secured by the City’s taxing authority, GO bonds typically achieve the lowest available interest rates of any tax-backed instrument, a meaningful advantage when financing multimillion dollar capital projects. Like a CFD bond, GO bonds require approval by a two-thirds supermajority vote. GO bonds are particularly well-suited to fund the acquisition or construction of a dedicated police facility, as they can be sized to match the full capital cost with repayment spread over 20–30 years. Unlike a CFD, however, GO bonds do not inherently carry a mechanism for ongoing operational funding, they are a capital financing tool only. A separate revenue source would need to be identified for ongoing department operations.

Certificates of Participation (COPs). COPs are a lease-revenue financing mechanism that does not require voter approval, making them procedurally simpler than either a CFD bond or GO bond. Under a COP structure, the City conveys a public asset, typically an essential use building such as a city hall or a future police facility, to a financing entity (typically a joint powers authority or a nonprofit public benefit corporation), which then leases the asset back to the City. The City’s obligation to make lease payments is securitized and sold to investors as certificates. COPs can fund construction, major renovation, or significant equipment acquisition. The principal tradeoff COPs when compared to GO

bonds and CFD bonds is twofold. First, COPs carry a modestly higher interest rate because they are not backed by a voter-approved tax pledge and therefore carry slightly higher credit risk from an investor perspective. Second, and critically for a city in Willows’ fiscal position, the annual lease payments must be appropriated by the City Council each year, they are not self-supporting from a dedicated revenue stream. This creates what is known as “non-appropriation risk”. For this reason, COPs issued without an identified, dedicated revenue source to support the annual debt service would create new structural budget pressure and are not recommended in this instance as a standalone capital financing tool unless a new revenue stream can be simultaneously established to cover the annual lease payments.

Federal and State Grants. Grants are an important supplemental source for startup costs but are not a reliable primary funding mechanism due to their competitive and time-limited nature. The City should pursue all applicable grant programs concurrent with capital planning, but the City’s startup budget should not be premised on grant funding that has not yet been secured.

General Fund Reserves, Impact Fees and Measure I Seed Funding. The City’s 1.5% sales tax (Measure I) became effective April 1, 2025, and the City received its first quarterly advance from the State in April 2025. Early Measure I proceeds can serve as bridge funding for initial procurement such as vehicles, equipment, and uniforms before longer-term capital financing is in place. Developer impact fees and General Fund reserves are currently largely committed to maintaining the City’s existing budget and addressing ongoing fiscal constraints.

Ongoing Operational Costs
With respect to ongoing operations, reallocating funds currently designated for the Sheriff’s contract would provide a substantial and immediate funding base for a re-established police department. The existing contract totals approximately $2.0–$2.4 million per year, representing the City’s current expenditure baseline for law enforcement services. However, the City’s overall financial position does not currently include sufficient General Fund reserves or surplus revenues to absorb escalating costs over time. Additionally, certain expenditures were not fully accounted for in the City’s 2025 WPD feasibility study, including increases in legal services, information technology infrastructure, and potential recruitment and hiring incentives. Long-term funding options for ongoing operations include the formation of a Mello-Roos CFD services levy or implementation of a special parcel tax.

Mello-Roos CFD — Ongoing Services Special Tax (No Bonds). A Mello-Roos CFD can be structured not only to issue bonds for capital purposes (startup costs), but also (independently or in combination) to levy an ongoing annual special tax for services without any bond component. In a services-only CFD, the City would form a citywide district and levy a special tax on all parcels each year, with revenues dedicated exclusively to funding police department operations. Unlike the CFD bond component, there is no debt service, no interest cost, and no obligation to repay principal. The levy is simply an annual charge on each parcel’s property tax bill, calculated according to a Rate and Method of Apportionment (RMA) adopted at district formation. The special tax can be indexed to the Consumer Price Index (CPI) or a fixed annual escalator, ensuring that revenues keep pace with rising personnel and operational costs over time. Critically, the taxes can be structured to continue over a long period of time (up to 100 years) providing a permanent, dedicated, and budget-segregated funding stream for police services that cannot be reallocated to other general fund purposes. Formation requires a two-thirds

supermajority vote of registered voters. The services CFD is the most structurally sound long-term funding mechanism for ongoing operations and is the primary tool recommended for that purpose.

Special Parcel Tax. A special parcel tax is a flat or tiered per-parcel levy (for example, a fixed annual amount per residential unit, or a per-square-foot charge on commercial properties) dedicated to a specific public purpose such as police services. Unlike a CFD, a parcel tax does not require formation of a separate district; it is levied citywide through the City’s own municipal authority. A special parcel tax requires a two-thirds supermajority vote and, if approved, provides a dedicated revenue stream insulated from general fund budget pressures. The parcel tax is functionally similar to a services CFD in its outcome: an annual, dedicated, inflation-adjustable levy for police operations. Furthermore, it is somewhat simpler to administer since no district formation proceedings are required. The key structural distinction is that a services CFD can more easily incorporate a dual-use structure (capital bonds for startup costs such as facilities as well as a services levy in a single formation), while a parcel tax is limited to the ongoing services function.

Conclusion
Staff recommends distinct financing strategies for startup capital and ongoing operations, as the two needs differ fundamentally in their fiscal structure, time horizon, and appropriate funding mechanisms.

Startup Capital: Facilities CFD or General Obligation Bond (Recommended); COPs (Conditional). For onetime startup costs (principally facility acquisition or renovation, vehicles, and major equipment) staff recommends either a Mello-Roos CFD bond or a General Obligation bond as the primary capital financing mechanism. Both require a two-thirds supermajority vote and provide long-term, fixed-cost debt service repaid over 20–30 years, avoiding a large one-time draw on the General Fund. The CFD bond is preferred if the City wishes to combine startup capital financing with an ongoing services levy in a single formation election, providing a unified structure for both phases. The GO bond is preferred if the City’s primary capital need is a facility (police station) and the City wants the lowest possible borrowing cost. Certificates of Participation are conditionally viable as a capital tool, they avoid a ballot measure, which is a procedural advantage, but the annual lease payments must be supported by a dedicated, identified revenue stream. COPs issued without such a stream would create new structural budget pressure and are therefore not recommended unless a concurrent revenue measure is adopted to fund the annual debt service. In all scenarios, General Fund reserves and Measure I seed money can bridge early procurement costs while the primary financing mechanism is being structured and placed before voters.

Ongoing Operations: Mello-Roos CFD Services Special Tax (Recommended), Supplemented by Sheriff Contract Reallocation and Measure I. For annual operations, staff recommends a Mello-Roos CFD services special tax (structured without a bond component) as the primary long-term funding mechanism. A services CFD provides a dedicated, inflation indexed, long-term revenue stream levied on all parcels within the City, insulated from general fund budget pressure and unavailable for reallocation to other purposes. This structure directly addresses the fiscal vulnerability that led to the dissolution of the original police department in 2017: an operational cost that competed with other general fund obligations during periods of revenue stress. The services CFD levy, sized to cover fullyloaded annual WPD operating costs net of other identified revenues, creates the permanent funding foundation the department needs to remain sustainable. In the near term, prior to CFD formation,

annual operations would be funded through a combination of (1) reallocation of the existing Sheriff’s contract budget (approximately $2.0–$2.4 million per year), and (2) Measure I general sales tax revenues. If the City proceeds with a Facilities CFD bond for startup capital, the formation election can be structured to simultaneously authorize both the bond issuance and the ongoing services levy, reducing election costs and consolidating the community vote.

Should the City Council direct staff to proceed with either a Facilities CFD or a Services CFD (or a combination of both), it may also be prudent to consider incorporating funding for the Fire Department within the same formation structure. The Fire Department is an essential public safety service with ongoing capital and equipment needs, and combining both departments within a single CFD election would reduce formation and election costs while presenting voters with a unified public safety funding package.

Consistency with Council Priorities and Goals:

This agenda item is consistent with the Council’s Priority 3: Public Safety, Goal #1: Invest in the Startup of the Willows Police Department (WPD).

Fiscal Impact:

Should the City Council direct staff to proceed with CFD formation, staff notes that the professional costs associated with district formation (including municipal advisor, bond counsel, and special tax consultant fees) are customarily included in the CFD formation costs and recovered from bond proceeds or the initial levy (assuming a successful election), rather than from the General Fund. If the election is unsuccessful, the mentioned professional services associated with formation cost would need to be paid out of the General Fund. Costs associated with placing the measure on the ballot would also need to be funded from the General Fund in advance of the election. Staff estimates that CFD formation costs payable from the General Fund in the event that an election in unsuccessful would total an estimated $75,000 to $125,000, depending on the complexity of the CFD (services-only versus services plus facilities, as well as whether or not funding for fire services are included). If the Council directs staff to move forward with the Recommendation, staff will come back to the Council with fee proposals from the required consultants.

Attachment:
 Attachment 1: Police Department Formation Funding Tools

City of Willows
Police Department Formation Funding Tools
April 13, 2026
Summary of Available Financing Tools
Below is a summary of the available funding sources for the formation of a new Police Department in the City of Willows:

Fiscal Context and Baseline
First, the critical baseline: the current Sheriff contract totals $6,355,000 over 2.5 years:
$2.0M in FY 2023-24, $2.0M in FY 2024-25, and $2.355M in FY 2025-26, expiring June 30, 2026. This contract cost is the single most important number in the analysis, it establishes both what Willows is already paying and the approximate ongoing cost floor for any police service model. Importantly, when the department was originally disbanded in 2017, it was costing over $1.6 million annually, meaning the Sheriff's contract has grown roughly 45% in cost over the intervening years.

Attachment 1

Phase 1: Startup Capital Funding
The one-time costs of reconstituting a police department are substantial and distinct from ongoing operations. They include facility acquisition or renovation, vehicles and fleet, technology systems (CAD, RMS, body cameras), uniforms, weapons, and initial training.

Below are details on viable funding method for startup costs:

Mello-Roos Community Facilities District (CFD) — Bond Component The Mello-Roos Community Facilities Act of 1982 (Gov. Code §53311 et seq.) is the most versatile tool available. The Act allows for the City to establish a CFD which may provide financing for a broad range of public improvements and services, including police protection, fire protection, ambulance services, schools, parks, libraries, museums, and other cultural facilities. Willows could form a citywide CFD, issue bonds backed by a special tax levy on all parcels, and use the bond proceeds to fund the capital build-out of the new department. Formation requires a 2/3 vote of registered voters. The 2023 fiscal emergency declaration and the strong showing of Measure I (58%+) suggest community receptivity.

General Obligation Bonds
GO bonds are backed by the full faith and credit of the City and repaid through an ad valorem property tax override. They require a 2/3 supermajority vote. Given the current community support trajectory, this is worth considering, particularly if the City needs to fund a new or renovated facility (e.g., a dedicated police station). GO bonds typically achieve the lowest interest rates of any tax-backed instrument.

Certificates of Participation (COPs)
COPs are a lease-revenue financing mechanism that does not require voter approval. The City would convey a public asset (e.g., city hall, a future police facility) to a financing entity, which leases it back to the City, with the lease payments securitized. COPs can fund construction or major equipment acquisition. The tradeoff is a slightly higher interest rate than GO bonds and the annual lease obligation must be appropriated by the City Council

(subject to non-appropriation risk). This is a viable path for facility financing without going to the ballot, pending budget availability.

Federal and State Grants
This is an important supplemental source for startup costs, but not necessarily a primary one. Some of the available programs include:
• COPS Hiring Program (U.S. DOJ): Provides funding for sworn officer positions for the first three years, then requires local assumption of costs. Highly competitive nationally but appropriate for Willows given its small size. • Edward Byrne Memorial Justice Assistance Grant (JAG): Flexible funding for equipment, technology, training, and personnel.
• California Board of State and Community Corrections (BSCC): Various competitive grants for local law enforcement programs.
• CalOES: Homeland security and public safety infrastructure grants.

Developer Impact Fees (Public Safety)
Under the California Mitigation Fee Act (Gov. Code §66000 et seq.), Willows can adopt a public safety development impact fee applicable to new residential and commercial construction. The fee must be nexus-justified (i.e., tied to the increased demand for police services generated by new development). While Willows is a small, slow-growth city, any future residential or commercial development can be required to contribute to the capital cost of police facilities and equipment. This would not likely provide substantial new funding, but could be reviewed as a supplemental funding option.

General Fund Reserves / Measure I Seed Money
The City's 1.5% sales tax is effective April 1, 2025, and the city received its first advance of the new quarterly sales tax revenue from the State in April 2025 as well. The early proceeds can be used as seed funding for startup costs or bridge financing for procurement before longer-term mechanisms are in place.

Phase 2: Ongoing Operations Funding
The annual operating budget is the harder, more durable challenge. A realistic ongoing budget for a small city police department of 13 officers/staff in California today likely runs at least $2.5 million annually when fully loaded with benefits, dispatch, records management, and overhead. The key strategic insight here is that the Sheriff contract cost ($2.0–2.4M/year) is already being paid and will be redirected, the question is what gap, if any, remains.

Measure I Sales Tax (Already Approved)
This is the cornerstone of ongoing funding. The 1.5% sales tax increase is projected to generate up to $2.3 million in tax revenue per year. The ballot measure has a 15-year time sunset date, after which the tax would expire unless extended by another ballot measure.

As a general (unrestricted) tax, spending is at Council discretion, which means the City should proactively build a police department line item into the annual budget to establish the spending pattern before the sunset question arises.

Sheriff Contract Cost Reallocation
This is arguably the most important element of any funding model. As the City transitions from the Sheriff contract to its own department, the $2.0-2.4M currently paid to Glenn County can be redirected to fund a Willows Police Department. The key modeling question is whether the City's own department can provide comparable or superior service at the same or lower cost. In 2017, the original department cost over $1.6M, inflation-adjusted to today, a comparable department would cost significantly more.

Mello-Roos CFD — Ongoing Services Tax
A citywide services CFD can be structured to levy an annual special tax specifically for police services, independent of the general fund. The CFD special tax rates are levied annually as part of each parcel's property tax bill and are subject to an annual inflation adjustment. The taxes do not expire but continue in perpetuity. This provides a dedicated, inflation-indexed, permanent revenue stream that is insulated from general fund budget pressures and cannot be raided for other purposes. Formation requires 2/3 voter approval, but the services CFD can be structured as a standalone mechanism layered on top of other revenues.

Parcel Tax (Special Tax)
A parcel tax is a flat or tiered tax per parcel (e.g., $X per residential unit, $Y per commercial square foot), placed on the ballot and requiring 2/3 voter approval. Unlike a CFD, a parcel tax does not require formation of a district, it's levied citywide through the City's own authority. It can be designated specifically for police services (making it a special tax), or structured as a general tax (simple majority required, but unrestricted in use). Given the community support shown in Measure I, a dedicated police parcel tax may be viable at 2/3 approval threshold.

Proposition 218 Assessment District (1972 Landscaping and Lighting Act / Other) An assessment district levies charges based on special benefit to property owners. Public safety is notoriously difficult to structure as an assessment district because courts have held that general police protection benefits the public at large, not specific parcels in a quantifiable way, making it hard to satisfy Prop. 218's special benefit nexus requirement.

This mechanism is not strongly recommended for police services, but may have limited applicability if a specific geographic area (e.g., a commercial corridor or new development area) can demonstrate a quantifiable, special benefit from enhanced police patrols.

Business License Tax Augmentation
The City can increase its business license tax and designate a portion of the increase for public safety. This requires only a majority Council vote if structured as a general tax, or 2/3 voter approval if structured as a special tax for police specifically. Willows' commercial base is modest, but the revenue contribution would be incrementally helpful.

DISCUSSION & ACTION

CALENDAR

Agenda Item #7a
_____________________________________________________________________ Date: May 26, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: November 2026 Cannabis Tax Ordinance & Measure Recommendation:

Receive presentation regarding the proposed Cannabis Business Tax measure; discuss potential placement of the measure on the November 3, 2026, General Election Ballot; direct staff to introduce the ordinance at the June 9, 2026, City Council meeting; and prepare the Cannabis Tax measure language and resolution for the June 23, 2026, City Council meeting agenda.

Rationale for Recommendation:

To impose a tax on all cannabis businesses operating within the City of Willows in order to increase General Fund revenue.

Background:

The City has a commercial cannabis retail program that allows for no more than two retailers within the City. No other cannabis business types are currently allowed. Two Cannabis retail businesses have been approved by the City and are operational. As a condition of their permit, each cannabis business is required to enter into a negotiated development agreement with the City, which includes a provision to provide a portion of revenue to the City as a Community Benefit Fee. The fees have been negotiated separately with each business, with one paying a rate of 2% and the other paying 5%.

Partly to address this inequity, the City plans to replace these Community Benefit Fees with a voter approved cannabis business tax. In December of 2025, the City engaged the services of HdL Companies to help explore the size of the local retail cannabis market, the number of cannabis retailers and tax rates in nearby jurisdictions and consider developing a commercial cannabis business tax. After a presentation of HdL’s findings at its March 10 meeting, the City Council directed staff to draft a Cannabis tax ordinance to place on the November 2026 ballot for voter approval.

The Council directed staff to include a maximum rate of 10% in the ordinance, though the Council would be able to set the initial or active rate as it sees fit following adoption by the voters, provided that it does not exceed the maximum rate. In discussion, Council indicated that the rate would likely be set at 5% initially, consistent with the higher of the two Community Benefit Fees. While the City has no

plans to allow commercial cannabis business types other than retail, the Council supported the staff recommendation to include other cannabis business types in the tax ordinance, should they be allowed in the future. Thereby avoiding the need to return to the voters for approval of a new cannabis tax.

Additionally, the ordinance allows the City Council to set different rates for different business types, should it so choose. The draft ordinance incorporates all of these elements.

Discussion & Analysis:

The draft ordinance adds Chapter 3.12 (Cannabis Business Tax) to Title 3 of the Willows Municipal Code. The ordinance applies to all persons engaged in business within the City as a cannabis business, whether operating from a fixed location in the City or arriving in the City from an outside location to engage in such activities. This includes cannabis delivery services that may be located in other jurisdictions but make delivery sales to addresses within the City of Willows. The tax would be applied to all sales by cannabis retailers, including cannabis, cannabis products, cannabis supplies and paraphernalia, branded merchandise, or any other products sold by the cannabis business.

The ordinance establishes a maximum tax rate of 10%; however, it allows the City Council to set the initial or active rate by resolution after adoption and to adjust it at any time as the Council sees fit, provided that the rate may not exceed the maximum rate approved by the voters. It is anticipated that the Council may wish to set the initial rate at 5%. The Council maintains full discretion to increase or decrease the rate of the cannabis business tax but may not repeal the tax or set any adjusted rate that exceeds the maximum rate of 10%.

Should the City choose to allow additional types of cannabis businesses in the future, the City may apply the tax at a rate established by resolution of the City Council for each business type not to exceed the maximum rate of ten percent (10%) of gross receipts.

All commercial cannabis businesses are required to register with the City. The term of an initially issued retail/dispensary cannabis business registration shall be one year. The term of a renewed retail/dispensary cannabis business registration shall be two years. The renewal schedule may be adjusted at the City’s discretion to be consistent with the cannabis business regulatory license renewal under Willows Municipal Code Section 9.20.072.

The Cannabis Business Tax shall be paid to the Finance Director, in arrears, on a monthly basis. Taxes shall be deemed delinquent if not received by the Finance Director on or before the due date. A penalty equal to ten percent (10%) of the amount of tax, in addition to the amount of the tax, plus interest on the unpaid tax calculated from the due date of the tax at the rate of one percent (1%) per month. The Finance Director may promulgate rules and/or establish alternative reporting and payment periods as deemed necessary to ensure effective collection of the cannabis business tax. The ordinance allows the City Manager to waive any penalties if the business provides timely evidence showing that the reasons for the delinquent payment were beyond their control and not due to negligence.

The Cannabis Business Tax is levied based upon the gross receipts of the business. It is not a sales and use tax, a tax upon income, or a tax upon real property and shall not be calculated or assessed as such.

The Cannabis Business Tax shall not be separately identified or otherwise specifically assessed or charged to any member, customer, patient, or caretaker. The Cannabis Business Tax is a general tax

enacted solely for general, governmental purposes of the City and not for specific purposes. All of the proceeds from the tax imposed by this chapter shall be placed in the City's General Fund and be available for any lawful City purpose. Assuming a retail cannabis tax rate of 5%, it is estimated that the tax established by this ordinance may generate around $260,000 per year in General Fund revenue for the City.

Consistency with Council Priorities and Goals:

The proposed action is consistent with Priority #1: Financial Stability, Goal 2: Seek Cost Savings and Revenue Generation Opportunities.

Fiscal Impact:

Based on projected gross receipts and assuming a retail cannabis tax rate of 5%, it is estimated that the tax established by this ordinance may generate $260,000 per year in General Fund revenue.

Attachment:
 Attachment 1: Draft Ordinance 770-2026 – Cannabis Business Tax

Attachment 1
Cannabis Business Tax Ordinance

EXHIBIT A
ORDINANCE NO. 770-2026

AN ORDINANCE OF THE CITY OF WILLOWS, CALIFORNIA ADDING
CHAPTER 3.12 (CANNABIS BUSINESS TAX) TO TITLE 3 OF THE

WILLOWS MUNICIPAL CODE ESTABLISHING A TAX ON CANNABIS

BUSINESS ACTIVITIES WITHIN THE CITY
THE PEOPLE OF THE CITY OF WILLOWS DO ORDAIN AS FOLLOWS:

SECTION 1. CODE AMENDMENT. Chapter 3.12 is added to Title 3 of the Willows Municipal Code to read as follows:

CHAPTER 3.12

3.12.010 Title.

3.12.020 Authority and purpose.

3.12.030 Intent.

3.12.040 Definitions.

3.12.050 Tax imposed.

3.12.060 Registration, reporting, and remittance of tax.

3.12.070 Payments and communications – timely remittance.

3.12.080 Payment – when taxes deemed delinquent.

3.12.090 Notice not required by City.

3.12.100 Penalties and interest.

3.12.110 Refunds and credits.

3.12.120 Refund procedures.

3.12.130 Personal cultivation not taxed.

3.12.140 Administration of the tax.

3.12.150 Appeal procedures.

3.12.160 Enforcement – action to collect.

3.12.170 Apportionment.

3.12.180 Constitutionality and legality.

3.12.190 Audit and examination of premises and records.

3.12.200 Other licenses, permits, taxes or charges.

3.12.210 Payment of tax does not authorize unlawful business.

3.12.220 Deficiency determinations.

3.12.230 Failure to report – nonpayment, fraud.

3.12.240 Tax assessment – notice requirements.

3.12.250 Tax assessment – hearing, application, and determination.

3.12.260 Relief from taxes – disaster relief.

3.12.270 Conviction for violation – taxes not waived.

3.12.280 Violation deemed misdemeanor.

3.12.290 Severability.

3.12.300 Remedies cumulative.

3.12.310 Amendment or modification.

Cannabis Business Tax Ordinance

3.12.010 Title.

This ordinance shall be known as the Cannabis Business Tax Ordinance. This ordinance shall be applicable in the City of Willows, California which shall be referred to herein as “City.”

3.12.020 Authority and Purpose.

The purpose of this Ordinance is to adopt a tax, for revenue purposes, pursuant to Sections 37101 and 37100.5 of the California Government Code, upon cannabis businesses that engage in business in the City. The Cannabis Business Tax is levied based upon the gross receipts of the business. It is not a sales and use tax, a tax upon income, or a tax upon real property and shall not be calculated or assessed as such. The Cannabis Business Tax shall not be separately identified or otherwise specifically assessed or charged to any member, customer, patient, or caretaker. The Cannabis Business Tax is a general tax enacted solely for general, governmental purposes of the City and not for specific purposes. All of the proceeds from the tax imposed by this chapter shall be placed in the City's general fund and be available for any lawful City purpose.

3.12.030 Intent.

The intent of this Ordinance is to levy a tax on all cannabis businesses that operate in the City, regardless of whether such business would have been legal at the time this chapter was adopted. Nothing in this chapter shall be interpreted to authorize or permit any business activity that would not otherwise be legal or permissible under laws applicable to the activity at the time the activity is undertaken, nor shall this chapter be interpreted to obligate or compel the City to allow any such type of business activity.

3.12.040 Definitions.

The following words and phrases shall have the meanings set forth below when used in this chapter:

A. “Arm's length transaction" means a sale entered into in good faith and for valuable consideration that reflects the fair market value in the open market between two informed and willing parties, neither under any compulsion to participate in the transaction.

B. “Business” shall include all activities engaged in or caused to be engaged in within the City, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, whether or not carried on for gain or profit, but shall not include the services rendered by an employee to his or her employer.

C. “Calendar year” means January 1 through December 31, of the same year.

D. “Cannabis” means all parts of the plant Cannabis sativa Linnaeus, Cannabis indica, or Cannabis ruderalis, whether growing or not; the seeds thereof; the resin, whether crude or

Cannabis Business Tax Ordinance

purified, extracted from any part of the plant; and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, or resin. “Cannabis” also means the separated resin, whether crude or purified, obtained from cannabis. “Cannabis” shall not include industrial hemp, unless otherwise specified or unless it meets the definition of a Cannabis Product under 3.12.040(F)
E. “Cannabis business” means any business activity involving cannabis, including but not limited to cultivating, transporting, distributing, manufacturing, compounding, converting, processing, preparing, storing, packaging, delivering, testing, dispensing, retailing and wholesaling of cannabis, cannabis products or of ancillary products and accessories, whether or not carried on for gain or profit.

H. “Cannabis business tax” means the tax due pursuant to this chapter for engaging in a cannabis business in the City.

F. “Cannabis product” means a product containing cannabis or cannabis concentrate and includes, but is not limited to, edible, topical, and inhaled products, and any product intended for human or animal consumption that contains or purports to contain any variant or derivative of tetrahydrocannabinol, regardless of the nature or source of the cannabinoids. “Cannabis product” also means cannabis products as defined by Section 11018.1 of the California Health and Safety Code and is not limited to medicinal cannabis products.

G. “Canopy” means all areas occupied by any portion of a cannabis plant whether contiguous or noncontiguous on any one site. When plants occupy multiple horizontal planes (as when plants are placed on shelving above other plants) each plane shall be counted as a separate canopy area.

I. “Commercial cannabis cultivation” means cultivation of cannabis undertaken in the course of conducting a cannabis business.

J. “Commercial cannabis permit” means a permit, license, certificate, or other approval issued by the City to a person to authorize that person to operate a cannabis business or engage in business as a cannabis business within the City.

K. “Cultivation” means any activity involving the planting, growing, harvesting, drying, curing, grading, or trimming of cannabis and includes, but is not limited to, the operation of a nursery.

L. “Employee” means each and every person engaged in the operation or conduct of any business, whether as owner, member of the owner's family, partner, associate, agent, manager or solicitor, and each and every other person employed or working in such business for a wage, salary, commission, barter or any other form of compensation.

M. “Engaged in business as a cannabis business” means the commencing, conducting, operating, managing or carrying on of a cannabis business, whether done as owner, or by means

Cannabis Business Tax Ordinance

of an officer, agent, manager, employee, or otherwise, whether operating from a fixed location in the City or coming into the City from an outside location to engage in such activities. A person shall be deemed engaged in business within the City if:

1. Such person or person’s employee maintains a fixed place of business within the City for the benefit or partial benefit of such person;

2. Such person or person’s employee owns or leases real property within the City for business purposes;

3. Such person or person’s employee regularly maintains a stock of tangible personal property in the City for sale in the ordinary course of business;

4. Such person or person’s employee regularly conducts solicitation of business within the City;

5. Such person or person’s employee regularly conducts sales by delivery to addresses within the City; or

6. Such person or person’s employee performs work or renders services in the City.

The foregoing specified activities shall not be a limitation on the meaning of “engaged in business.”
N. “Evidence of doing business” means evidence such as, without limitation, use of signs, circulars, cards or any other advertising media, including the use of internet or telephone solicitation, or representation to a government agency or to the public that such person is engaged in a cannabis business in the City.

O. “Finance Director” means the Finance Director of the City of Willows or his or her designee.

P. “Gross Receipts,” except as otherwise specifically provided, means, whether designated as a sales price, royalty, rent, membership fee, ATM service fee, delivery fee, slotting fee, any other fee, vaping room service charge, commission, dividend, or other designation, the total amount (including all receipts, cash, credits, services and property of any kind or nature) received or payable for sales of goods, wares or merchandise, or for the performance of any act or service of any nature for which a charge is made or credit allowed (whether such service, act or employment is done as part of or in connection with the sale of goods, wares, merchandise or not), without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or any other expense whatsoever. In the event the business is involved in a “non-arm’s length transaction” the gross receipts will be subject to the fair market value using a methodology approved by the Finance Director. However, the following shall be excluded from Gross Receipts:

Cannabis Business Tax Ordinance

1. Cash discounts where allowed and taken on sales;

2. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

3. Such part of the sale price of any property returned by purchasers to the seller as refunded by the seller by way of cash or credit allowances or return of refundable deposits previously included in gross receipts;

4. Receipts derived from the occasional sale of used, obsolete or surplus trade fixtures, machinery or other equipment used by the taxpayer in the regular course of the taxpayer's business;

5. Cash value of sales, trades or transactions between departments or units of the same business located in the City of Willows and if authorized by the Finance Director in writing in accordance with Section 3.12.140 (B);

6. Whenever there are included within the gross receipts amounts which reflect sales for which credit is extended and such amount proved uncollectible in a subsequent year, those amounts may be excluded from the gross receipts in the year they prove to be uncollectible; provided, however, if the whole or portion of such amounts excluded as uncollectible are subsequently collected they shall be included in the amount of gross receipts for the period when they are recovered;

7. Receipts of refundable deposits, except that such deposits when forfeited and taken into income of the business shall not be excluded;

8. Payments made by the tax-reporting cannabis business (Seller) to a cannabis business (Buyer) for the difference in the original acquisition price and subsequent renegotiated or finalized selling price of products or services sold to a specific end customer. This type of transaction is referred to as a “billback”. The tax-reporting cannabis business must provide supporting documentation to substantiate the transaction in order to be eligible for an exemption.

Q. “Lighting” means a source of light that is primarily used for promoting the biological process of plant growth. Lighting does not include sources of light that primarily exist for the safety or convenience of staff or visitors to the facility, such as emergency lighting, walkway lighting, or light admitted via small skylights, windows or ventilation openings.

R. “Medicinal cannabis” or “medicinal cannabis product” means cannabis or a cannabis product sold, or intended to be sold, for use pursuantto the Compassionate Use Act of 1996 (Proposition 215), found at Section 11362.5 of the Health and Safety Code, for a medicinal cannabis patient in California who possesses a physician’s recommendation and/or a cannabis card issued pursuant to Health and Safety Code Section 11362.71.

Cannabis Business Tax Ordinance

S. "Non-arm's length transaction" means a transaction that does not meet the definition of an "arm's length transaction." In other words, the transaction is not a sale that reflects fair market value in the open market. One example of a non-arm's length transaction would be when a cultivator sells cannabis goods to a cannabis distributor at a sales price that is lower than what the same cultivator would charge to other cannabis distributors, or which does not reflect the fair market value in the open market.

T. “Nursery” means a facility or part of a facility that is used only for producing clones, immature plants, seeds, and other agricultural products used specifically for the planting, propagation, and cultivation of cannabis.

U. “Person” means an individual, firm, partnership, joint venture, association, corporation, limited liability company, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit, whether organized as a nonprofit or for-profit entity, and includes the plural as well as the singular number.

V. “Processing” means a cultivation site that conducts only trimming, drying, curing, grading, packaging, or labeling of cannabis and non-manufactured cannabis products.

W. “Retailer” means a person or business as defined in Section 3.12.040 (V) who sells cannabis or cannabis products at their place of business or by delivery to an end user or customer for use or consumption rather than to another person or business for resale.

X. “Sale”, “sell” and “to sell” means and includes any sale, exchange, or barter either as a retailer or wholesaler by a person or business as defined by Section 3.12.040 (V). It shall also mean any transactionwhereby, for any consideration, title to cannabis or cannabis products are transferred from one person to another and includes thedeliveryofcannabis orcannabisproducts pursuant to an order placed for the purchase of the same, but does not include the return of cannabis or cannabis products to the licensee from whom the cannabis or cannabis product was purchased.

Y. “State” means the State of California.

Z. “State license,” “license,” or “registration” means a state license issued pursuant to California Business & Professions Code Section 26050, and all other applicable state laws, required for operating a cannabis business.

AA. “Testing Laboratory” means a cannabis business that (i) offers or performs tests of cannabis or cannabis products, (ii) offers no service other than such tests, (iii) sells no products, excepting only testing supplies and materials, (iv) is accredited by an accrediting body that is independent from all other persons involved in the cannabis industry in the state and (v) is registered with the Department of Cannabis Control or other state agency.

3.12.050 Tax Imposed.

Cannabis Business Tax Ordinance

A. Beginning January 1, 2027, there is imposed upon each person who is engaged in business as a cannabis business a cannabis business tax. Such tax is payable regardless of whether the person has been issued a commercial cannabis business license, permit, or other certificate to operate lawfully in the City or is operating unlawfully. The City’s acceptance of a cannabis business tax payment from a cannabis business operating illegally shall not constitute the City’s approval or consent to such illegal operations.

B. The City Council may, by resolution or ordinance, increase or decrease the rate of the cannabis business tax, including the initial rate of cannabis business tax.

Notwithstanding the foregoing, in no event shall the City Council repeal this tax or set any adjusted rate that exceeds the maximum rates calculated pursuant to this chapter.

C. The maximum rate of the cannabis business tax shall be calculated as follows:

1. For every person engaged in retail sales of cannabis or cannabis products, including as a retailer (dispensary) or non-storefront retailer (retail delivery business), the person shall be subject to the tax rate as established by resolution of the City Council not to exceed the maximum rate of ten percent (10%) of gross receipts.

2. Should the City choose to allow additional types of cannabis businesses in the future, the City may apply the tax at a rate established by resolution of the City Council for each business type not to exceed the maximum rate of ten percent (10%) of gross receipts.

D. Persons subject to the cannabis business tax shall register with the City and if applicable pay the registration fee pursuant to Section 3.12.060 and in accordance with Section 5.05.040.

3.12.060 Registration, reporting and remittance of tax.

A. Registration of Cannabis Business. All cannabis businesses shall be required to register as follows:

1. All persons engaging in business as a cannabis business, whether an existing, newly established or acquired business, shall register with the Finance Director within thirty (30) days of commencing operation and shall annually renew such registration within 30 days of the business registration anniversary date of each year thereafter. In registering, such persons shall furnish to the Finance Director a sworn statement, upon a form provided by the Finance Director, setting forth the following information:

Cannabis Business Tax Ordinance

i. The name of the business;
ii. The names and addresses of each owner;
iii. The exact nature or kind of business;
iv. The place where such business is to be carried on; and v. Any additional information which the Finance Director may require.

2. All persons engaging in retail sales of cannabis or cannabis products by delivery from locations outside of the City to addresses within the City shall apply for and retain a business license (business tax certificate) prior to conducting any such sales. To obtain a business license all such businesses shall do all of the following:
i. Complete a Business Tax Certificate Application and Cannabis Delivery Business Registration Form;
ii. Provide a copy of a valid DCC license and a valid license from a local agency authorizing the business to conduct cannabis operations as a retailer; and
iii. Submit completed forms and license/permit processing fees as established by the Finance Director.

B. A registration fee in accordance with the current and approved City fee schedule shall be presented with the sworn statement submitted under this chapter. This fee shall not be considered a tax and may be adjusted by resolution of the City Council.

1. The term of an initially-issued retail/dispensary cannabis business registration shall be one year.

2. The term of a renewed retail/dispensary cannabis business registration shall be two years, subject to any and all other permit renewal fees. The renewal schedule may be adjusted at the City’s discretion to be consistent with the cannabis business license renewal under Willows Municipal Code Section

9.20.072 (6).

C. The cannabis business tax imposed by this chapter shall be paid, in arrears, on a monthly basis. Each person owing a cannabis business tax shall on or before the last day of the month following the close of each month file with the Finance Director a statement (“tax statement”) of the tax owed for that calendar month and the basis for calculating that tax. The Finance Director may require that the tax statement be submitted on a form prescribed by the Finance Director. The tax

Cannabis Business Tax Ordinance

for each calendar month shall be due and payable on the same date that the tax statement is due.

D. Upon cessation of a cannabis business, tax statements and payments shall be immediately due for all calendar months up through the calendar month during which cessation occurred.

E. In the event that there is a change in ownership of any cannabis business:
a. The new owner is required to submit an updated registration form to the Finance Director;
b. The new owner is subject to an audit by the Finance Director; and c. Unless otherwise provided by law, it is the joint and several liability of both the seller and buyer to remit any taxes, interest, penalties, and fees due up until the date of sale; otherwise, enforcement action may be taken pursuant to Section 3.12.160 of this chapter against both the seller and/or buyer in an amount to be determined by the Finance Director.

F. The Finance Director may, at his or her discretion, establish alternative reporting and payment periods for any taxpayer as the Finance Director deems necessary to ensure effective collection of the cannabis business tax. The Finance Director may also require that a deposit, to be applied against the taxes for a calendar month, be made by a taxpayer at the beginning of that calendar month. In no event shall the deposit required by the Finance Director exceed the tax amount he or she projects will be owed by the taxpayer for the calendar month. The Finance Director may require that a taxpayer make payments via a cashier’s check, money order, wire transfer, or similar instrument.

3.12.070 Payments and communications – timely remittance.

Whenever any payment, statement, report, request or other communication is due, it must be received by the Finance Director on or before the final due date. A postmark will not be accepted as timely remittance. If the due date would fall on a Saturday, Sunday or a holiday observed by the City, the due date shall be the next regular business day on which the City is open to the public.

3.12.080 Payment - when taxes deemed delinquent.

Unless otherwise specifically provided under other provisions of this chapter, the taxes required to be paid pursuant to this chapter shall be deemed delinquent if not received by the Finance Director on or before the due date as specified in Sections 3.12.060 and 3.12.070.

3.12.090 Notice not required by the City.

Cannabis Business Tax Ordinance

The City may as a courtesy send a tax notice to the cannabis business which owes the City a cannabis business tax. However, the Finance Director is not required to send a delinquency or other notice or bill to any person subject to the provisions of this chapter. Failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this chapter.

3.12.100 Penalties and interest.

A. Any person who fails or refuses to pay any cannabis business tax required to be paid pursuant to this chapter on or before the due date shall pay penalties and interest as follows:

1. A penalty equal to ten percent (10%) of the amount of the tax, in addition to the amount of the tax, plus interest on the unpaid tax calculated from the due date of the tax at the rate of one percent (1%) per month.

2. If the tax remains unpaid for a period exceeding one calendar month beyond the due date, an additional penalty equal to twenty-five percent (25%) of the amount of the tax, plus interest at the rate of one percent (1%) per month on the unpaid tax and on the unpaid penalties.

3. Interest shall be applied at the rate of one percent (1%) per month on the first day of the month for the full month and will continue to accrue monthly on the tax and penalty until the balance is paid in full.

B. Whenever a check or electronic payment is submitted in payment of a cannabis business tax and the payment is subsequently returned unpaid by the bank for any reason, the taxpayer will be liable for the tax amount due plus any fees, penalties and interest as provided for in this chapter, and any other amount allowed under state law.

C. The City Manager may waive the penalties imposed upon any person under this Section 3.12.100 in consultation with the Finance Director if:

1. The person requests a waiver of penalties by submitting a written request for waiver to the Finance Director no later than June 30 of the second fiscal year following the fiscal year in which the tax became delinquent; and

2. The person provides evidence satisfactory to the Finance Director that the failure to pay timely was due to circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect; and the person paid the delinquent taxes, penalties, accrued interest, and fees owed prior to applying to the Finance Director for a waiver.

D. The waiver provisions specified in Section 3.12.100 (C) shall not apply to interest accrued on the delinquent taxes and a waiver shall be granted only once during any twenty-four month period. The Finance Director’s decision on a request for a waiver of penalties is final and conclusive and not subject to appeal under Section 3.12.150.

Cannabis Business Tax Ordinance

3.12.110 Refunds and credits.

A. No refund shall be made of any tax collected pursuant to this chapter, except as provided in Section 3.12.120.

B. No refund of any tax collected pursuant to this chapter shall be made because of the discontinuation, dissolution, or other termination of a business.

3.12.120 Refund procedures.

A. Whenever the amount of any cannabis business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously collected or received by the City under this chapter, it may be refunded to the claimant who paid the tax provided that a written claim for refund signed under the penalty of perjury is filed with the Finance Director within one (1) year of the date the tax was originally due or paid, whichever came first. A person may only file a claim for refund if the person paid the tax. No person shall be entitled to a refund unless the person can support the claim by written records sufficient to show entitlement thereto. The Finance Director's decision on a claim for refund is final and conclusive and not subject to appeal under Section 3.12.150.

B. The Finance Director, his or her designee which may include a third party or any other City officer charged with the administration of this chapter shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after request by the Finance Director to do so. The Finance Director may collect a fee adopted by resolution by the City Council to pay for the cost of examination and audit should the books and records be provided in a form insufficient to allow the Finance Director to make a determination on the claim for refund.

C. In the event that the cannabis business tax was erroneously paid in an amount in excess of the tax due, and the error is attributable to the City, the City shall refund the amount of tax erroneously paid; provided that (i) a claim for refund has been timely filed with the Finance Director; and (ii) the refund cannot exceed, under any circumstance, the amount of tax overpaid during the twelve months preceding the last month for which the claim states the tax was overpaid.

3.12.130 Personal Cultivation Not Taxed.

The provisions of this chapter shall not apply to personal cannabis cultivation or personal use of cannabis, to the extent those activities are authorized in the “Medicinal and Adult Use Cannabis Regulation and Safety Act,” as may be amended. This chapter shall not apply to personal use of cannabis that is specifically exempted from state licensing requirements, that meets the definition of personal use or equivalent terminology under state law, and provided that the individual receives no compensation whatsoever related to that personal cultivation or use.

Cannabis Business Tax Ordinance

3.12.140 Administration of the tax.

A. It shall be the duty of the Finance Director to collect the taxes, penalties, fees, and perform the duties required by this chapter.

B. For purposes of administration and enforcement of this chapter generally, the Finance Director may from time to time promulgate such administrative interpretations, rules, and procedures consistent with the purpose, intent, and express terms of this chapter as he or she deems necessary to implement or clarify such provisions or aid in enforcement.

C. The Finance Director may take such administrative actions as needed to administer the cannabis business tax, including but not limited to:

1. Provide to all cannabis business taxpayers forms for the reporting of the tax;

2. Provide information to any taxpayer concerning the provisions of this chapter;

3. Receive and record all taxes remitted to the City as provided in this chapter;

4. Maintain records of taxpayer reports and taxes collected pursuant to this chapter;

5. Assess penalties and interest to taxpayers pursuant to this chapter;

6. Determine amounts owed under and enforce collection pursuant to this chapter.

3.12.150 Appeal procedures.

A taxpayer aggrieved by a decision of the Finance Director with respect to the amount of tax, interest, penalties, and fees, if any, due under this chapter may appeal only if a hearing was requested and attended pursuant to Section 3.12.250. An appeal may be made by filing a notice of appeal with the City Clerk within thirty (30) calendar days of the serving or mailing of the Finance Director’s decision of the amount due. Upon receipt of a timely notice of appeal, the City Clerk shall fix a time and place for hearing such appeal with the City Manager or his or her designee serving as the hearing officer. The City Clerk shall give at least ten (10) calendar days’ notice of the appeal hearing in writing to such taxpayer at the last known place of address. The hearing officer shall render a written decision that shall be served on the taxpayer at the last known place of address. The decision of the hearing officer shall be final and conclusive. Any amount found to be due by the hearing officer shall be immediately due and payable upon the service of the decision. If no notice of appeal is filed within the time prescribed in this Section, the Finance Director’s decision with respect to the amount of tax, interest, penalties, and fees due is final and conclusive.

3.12.160 Enforcement - action to collect.

Any taxes, interest, penalties, and/or fees required to be paid under the provisions of this chapter shall be deemed a debt owed to the City. Any person owing money to the City under the

Cannabis Business Tax Ordinance

provisions of this chapter shall be liable in an action brought in the name of the City for the recovery of such debt. The provisions of this chapter shall not be deemed a limitation upon the right of the City to bring any other action including criminal, civil and equitable actions, based upon the failure to pay the tax, interest, penalties, and/or fees imposed by this chapter or the failure to comply with any of the provisions of this chapter.

3.12.170 Apportionment.

If a person subject to the tax is operating both within and outside the City, it is the intent of the City to apply the cannabis business tax so that the measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the City. To the extent federal or state law requires that any tax due from any taxpayer be apportioned, the taxpayer may indicate said apportionment on his or her tax return. The Finance Director may promulgate administrative procedures for apportionment as he or she finds useful or necessary.

3.12.180 Constitutionality and legality.

This tax is intended to be applied in a manner consistent with the United States and California Constitutions and state law. None of the tax provided for by this chapter shall be applied in a manner that causes an undue burden upon interstate commerce, a violation of the equal protection or due process clauses of the Constitutions of the United States or the State of California or a violation of any other provision of the California Constitution or state law. If a person believes that the tax, as applied to him or her, is impermissible under applicable law, he or she may request that the Finance Director release him or her from the obligation to pay the impermissible portion of the tax.

3.12.190 Audit and examination of premises and records.

A. For the purpose of ascertaining the amount of cannabis business tax owed or verifying any representations made by any taxpayer to the City in support of his or her tax calculation, the Finance Director or his/her designees, which may include a third party, shall have the power to inspect any location where commercial cannabis activity occurs and to audit and examine all books and records (including, but not limited to bookkeeping records, access to METRC data, and/or point-of-sale data, state and/or federal income tax returns, excise tax returns, space utilized for cannabis related activities, and other records relating to the gross receipts of the business) of persons engaged in cannabis businesses. In conducting such investigation, the Finance Director, or his/her designees, which may include a third party, shall have the power to inspect any space utilized for cannabis business related activities, equipment or software, such as computers, software systems, platforms, and databases (including METRC), and/or point of sale systems, to include any keys or access codes for access to and use of the equipment and/or software, that may contain such records.

B. It shall be the duty of every person liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of at least three (3) years, all records as may be necessary to determine the amount of such tax as he or she may

Cannabis Business Tax Ordinance

have been liable for the collection of and payment to the City, which records the Finance Director or his/her designee, which may include a third party, shall have the right to inspect at all reasonable times.

3.12.200 Other licenses, permits, taxes, fees or charges.

A. Nothing contained in this chapter shall be deemed to repeal, amend, be in lieu of, replace or in any way affect any requirements for any commercial cannabis permit, City license, permit, or other certificate required by, under or by virtue of any provision of any other Chapter of this code or any other ordinance or resolution of the City, nor be deemed to repeal, amend, be in lieu of, replace or in any way affect any tax, fee or other charge imposed, assessed or required under any other Chapter of this code or any other ordinance or resolution of the City.

Any references made or contained in any other Chapter of this code to any licenses, permits, certificates, taxes, fees, or charges, or to any schedule of license, permit, certificate, or fees, shall be deemed to refer to the licenses, permits or certificates, and their respective taxes, fees or charges, or schedule of license fees, provided for in other Chapters of this code.

B. The Finance Director may revoke or refuse to renew the license required by this code for any business that is delinquent in the payment of any tax due pursuant to this chapter or that fails to make a deposit required by the Finance Director pursuant to Section 3.12.060.

C. A commercial cannabis permit issued under the Willows Municipal Code may be revoked, suspended or not renewed in the event that the business holding that permit has failed to (i) make a deposit required by the Finance Director pursuant to Section 3.12.060 or (ii) timely pay all taxes, interest and penalties owed by that business under this chapter.

3.12.210 Payment of tax does not authorize unlawful business.

A. The payment of a cannabis business tax required by this chapter, and its acceptance by the City, shall not entitle any person to carry on any cannabis business unless the person has complied with all of the requirements of this code and all other applicable state laws.

B. No tax paid under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal or unlawful business, or any business in violation of any local or state law.

3.12.220 Deficiency determinations.

If the Finance Director is not satisfied that any statement filed as required under the provisions of this chapter is correct, or that the amount of tax is correctly computed, he or she may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the statement or upon the basis of any information in his or her possession or that may come into his or her possession within three (3) years of the date the tax was originally due and payable. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in a cannabis

Cannabis Business Tax Ordinance

business, a deficiency determination may be made at any time within three (3) years thereafter as to any liability arising from engaging in such cannabis business whether or not a deficiency determination is issued prior to the date the tax would otherwise be due. Whenever a deficiency determination is made, a notice shall be given to the person concerned in the same manner as notices of assessment are given under Section 3.12.240 and 3.12.250.

3.12.230 Failure to report—nonpayment, fraud.

A. Under any of the following circumstances, the Finance Director may make and give notice of an assessment of the amount of tax owed by a person under this chapter at any time:

1. If the person has not filed a complete statement required under the provisions of this chapter;

2. If the person has not paid the tax due under the provisions of this chapter;

3. If the person has not, after demand by the Finance Director, filed a corrected statement, or furnished to the Finance Director adequate substantiation of the information contained in a statement already filed, or paid any additional amount of tax due under the provisions of this chapter; or

4. If the Finance Director determines that the nonpayment of any cannabis business tax due under this chapter is due to fraud, a penalty of twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to penalties and interest otherwise payable under this chapter and any other penalties allowed by law.

B. The notice of assessment shall separately set forth the amount of any tax known by the Finance Director to be due or estimated by the Finance Director, after consideration of all information within the Finance Director's knowledge concerning the business and activities of the person assessed, to be due under each applicable provision of this chapter and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment. The notice shall state that the person has thirty (30) calendar days from the date of the notice to make a written request for an informal hearing before the Finance Director. The notice shall also state that if the person fails to timely request an informal hearing within the time allowed, the amount determined by the Finance Director is final and conclusive and is immediately due and payable.

3.12.240 Tax assessment - notice requirements.

The notice of assessment shall be served upon the person either by personal delivery, by overnight delivery by a nationally-recognized courier service, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business or to such other address as he or she shall register with the Finance Director for the purpose of receiving notices provided under this chapter; or, should the person have no address registered with the Finance Director for such purpose, then to such person's last

Cannabis Business Tax Ordinance

known address. For the purpose of Section 3.12.240, a service by overnight delivery shall be deemed to have occurred one (1) calendar day following deposit with a courier and service by mail shall be deemed to have occurred three (3) days following deposit in the United States mail.

3.12.250 Tax assessment - hearing, application and determination.

Within thirty (30) calendar days after the date of service of the notice of assessment the person may apply in writing to the Finance Director for an informal hearing on the assessment.

If application for an informal hearing is not made within the time herein prescribed, the tax assessed by the Finance Director shall become final and conclusive. Within thirty (30) calendar days of the receipt of any such application for an informal hearing, the Finance Director shall cause the matter to be set for an informal hearing before him or her, or his/her designee, no later than thirty (30) calendar days after the receipt of the application, unless a later date is agreed to by the Finance Director and the person requesting the informal hearing. Notice of such informal hearing shall be given by the Finance Director to the person requesting such informal hearing no later than five (5) calendar days prior to such informal hearing. A hearing under this section shall be informal and need not follow any formal rules of evidence. At such hearing said applicant may appear and offer evidence why the assessment as made by the Finance Director should not be confirmed and fixed as the tax due. After such hearing the Finance Director shall determine and reassess (if necessary) the proper amount of tax, interest, penalties, and fees to be charged and shall give written notice of the decision to the person in the manner prescribed in Section

3.12.240 for giving notice of assessment. No appeal of a notice of assessment may be made under Section 3.12.150 unless an informal hearing is timely requested and the person attends the hearing. If the person fails to appear at the informal hearing, the amount due determined by the Finance Director in the notice of assessment is final and conclusive.

3.12.260 Relief from taxes – disaster relief.

A. If a person is unable to comply with any tax requirement imposed under this chapter due to a disaster impacting its cannabis business, the person may notify the Finance Director of its inability to comply and request relief from the tax requirement. For purposes of this chapter, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity resulting in physical damage to real property, whether or not resulting from natural causes.

B. The person shall provide any information required by the Finance Director including, without limitation, why relief is requested, the time period for which the relief is requested, and the reason relief is needed for the specific amount of time. The person agrees to grant the Finance Director or his/her designee access to the location where the cannabis business has been impacted due to a disaster.

C. The Finance Director, in his/her sole discretion, may provide relief from the cannabis business tax requirement for businesses whose operations have been impacted by a disaster if such tax relief does not exceed ten thousand ($10,000) dollars. Such temporary relief may be granted for a reasonable amount of time, in the Finance Director’s sole discretion, and the amount and duration of relief should be based upon how long it would reasonably take for

Cannabis Business Tax Ordinance

the cannabis business to recover from the disaster. The Finance Director may require that the cannabis business follow certain conditions to receive temporary relief from the cannabis business tax requirement. The Finance Director's decision on a request for relief and the conditions that may be imposed for relief under this section are final and conclusive and not subject to appeal under Section 3.12.150.

3.12.270 Conviction for violation - taxes not waived.

The conviction and punishment of any person for failure to pay the required tax shall not excuse or exempt such person from any civil action for the tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all taxes.

3.12.280 Violation deemed misdemeanor.

Any person violating any of the provisions of this chaptershall be guilty of a misdemeanor.

3.12.290 Severability.

If any provision of this chapter, or its application to any person or circumstance, is determined by a court of competent jurisdiction to be unlawful, unenforceable, or otherwise void, that determination shall have no effect on any other provision of this chapter or the application of this chapter to any other person or circumstance and, to that end, the provisions hereof are severable.

3.12.300 Remedies cumulative.

All remedies and penalties prescribed by this chapter or which are available under any other provision of this code and any other provision of law or equity are cumulative. The use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

3.12.310 Amendment or modification.

Except as set forth in Section 3.12.310, this chapter may be amended or modified but not repealed by the City Council without a vote of the people. However, as required by Article XIII C of the California Constitution, voter approval is required for any amendment that would expand, extend, or increase the rate of any tax levied pursuant to this chapter beyond the maximums set forth in this chapter. The people of the City of Willows affirm that the following actions shall not constitute an increase of the rate of a tax:

A. The restoration or adjustment of the rate of the tax to a rate that is no higher than that allowed by this chapter, in those circumstances where, among others, the City Council has previously acted to reduce the rate of the tax or is incrementally implementing an increase authorized by this chapter;

Cannabis Business Tax Ordinance

B. An action that interprets or clarifies (i) the methodology of applying or calculating the tax or (ii) any definition applicable to the tax, so long as the interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the provisions of this chapter; or
C. The collection of the tax imposed by this chapter even if the City had, for some period of time, failed to collect the tax.

SECTION 2. SEVERABILITY. If any section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of this ordinance. The people of the City of Willows hereby declare that they would have passed 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.

SECTION 3. ENVIRONMENTAL COMPLIANCE. The City Council hereby finds and determines that this resolution is exempt from the California Environmental Quality Act, Public Resources Code Sections 21000 et seq. (“CEQA”) and 14 Cal. Code Re. Sections 15000 et seq. (“CEQA Guidelines”). The calling and noticing of an election for the submission of a ballot measure to voters is not a project within the meaning of CEQA Guidelines 15378. The tax submitted to the voters is a general tax that can be used for any governmental purpose; it is not a commitment to any particular action or actions.

As such, under CEQA Guidelines Section 15378 (b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue generated by the tax were used for a purpose that would have such an effect, the City of Willows would undertake the required CEQA review for that particular project. Therefore, pursuant to CEQA Guideline Section 15060 CEQA analysis is not required.

SECTION 4. EFFECTIVE DATE. Pursuant to the California Constitution, Article XIIIC(2)(b) and California Elections Code 9217, if a majority of the voters voting in the election on Measure “XXX” vote in favor of the adoption of such measure, this ordinance shall be deemed valid and binding and shall be considered adopted upon the date that the vote is declared by the City Council and shall go into effect ten (10) days after that date.

This Ordinance was approved and adopted by the People of the City of Willows at the City’s November 3, 2026 statewide election.

This Ordinance was approved by Declaration of the vote by the City Council of the City of Willows on ______________.

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____________________________________
Evan Hutson, Mayor
ATTEST:
____________________________
Karleen Price, City Clerk

Agenda Item #7b
_____________________________________________________________________ Date: May 26, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Re-establish Willows Police Department in Civic Center – Hire Consultant Recommendation:

Authorize the City Manager to release a Request for Qualifications (RFQ) to hire a consulting firm to develop design recommendations and a cost estimate to re-establish the Willows Police Department in the Civic Center.

Rationale for Recommendation:

At the May 12 City Council meeting, the Council directed staff to return to the May 26 City Council meeting with an agenda item authorizing the City Manager to seek and hire a consulting firm to develop cost estimates to build and re-establish the Willows Police Department in various potential locations.

Background:

In 2017, the City of Willows dissolved its municipal police department and entered into a contract with the Glenn County Sheriff’s Office for law enforcement services. The current contract, most recently extended through June 30, 2026, costs the City $2.355 million in Fiscal Year 2025-26. In November 2024, Willows voters approved Measure I, a 1.5 percent general sales tax effective April 1, 2025, projected to generate up to $2.3 million annually. In part, Measure I was intended to provide seed funding for the re-establishment of a City police department. However, as the City completes its first full 12 months of receiving Measure I funds (April 2025 to April 2026), it’s evident that the City cannot afford to fund the establishment of a new police department while also paying for the law enforcement services contract with the Glenn County Sheriff’s Office until Willows PD is fully operational. As a result, the Council directed staff to look at and present to the Council other methods for funding the re-establishment of the Willows Police Department.

To that end, at the April 28, 2026, City Council meeting, the Council reviewed a comprehensive analysis of available financing tools for WPD formation. Based on that analysis, the Council directed staff to pursue formation of a Mello-Roos CFD structured to authorize both a bond issuance for startup capital (e.g., facilities, vehicles, and equipment) and a perpetual or long-dated annual services special tax for

ongoing eligible operations. The Council further indicated interest in exploring whether the CFD structure could be expanded to include the Willows Fire Department, so as to address ongoing capital and equipment needs for Fire within the same financing framework.

At the May 12 City Council meeting, City staff and the Municipal Advisor recommended and Council approved forming a CFD team and executing professional service agreements with Wulff, Hansen & Co. (Municipal Advisor), Stradling Yocca Carlson & Rauth (Formation Counsel), and Webb Municipal Finance (Special Tax Consultant) for the formation of a Mello-Roos Community Facilities District (CFD) to fund the startup capital costs and ongoing operational costs of the Willows Police Department (WPD). In addition, staff were also directed to bring a recommendation to the May 26 Council meeting to hire a consulting firm to develop a cost estimate to re-establish the physical structure of the Willows Police Department.

Discussion & Analysis:

Staff recommend that a Request for Qualifications be prepared and circulated to consulting firms with expertise in developing a cost estimate for Tenant Improvements to re-establish the Police Department in the Civic Center. The project would build upon the January 2025 tenant improvement design and cost estimate to re-establish the Willows PD completed by Briah Uhler of the Municipal Resource Group (Attachment 1). However, it would expand the concept and design to include redesigning the entire floor plan of the City Hall side of the Civic Center Building so that the building could comfortably accommodate the PD and administrative personnel. As Attachment 2 illustrates, the south side of the Civic Center totals 5,400 square feet (excluding the library, Eubanks Room, Council Chambers and the kitchen) suggesting sufficient space for approximately 20 employees (e.g., seven administrative personnel and a 13-person police department).

The RFQ Respondents would be required to include their understanding of the project, a proposed scope of work, team experience, timeline for completion, and a proposed budget. The selected consultant and project budget would be presented to the Council for final consideration and approval at a future meeting.

While the Council has discussed several facility options for re-establishing the Willows Police Department, staff recommend this approach as the most fiscally responsible, financially feasible, and operationally sound. Additionally, selecting a single facility option will expedite the project timeline and reduce overall project costs compared to developing estimates for multiple facility alternatives.

To further illustrate the point, the following list of benefits and disadvantages of each facility type and option that has been previously discussed are identified below:

Re-Establish PD in Civic Center
Benefits
 The building already exists and is owned by the City.  There is more than 6,000 square feet of existing interior space to accommodate a 13-person Police Department and an seven-person administrative team.

 The Police Department previously operated within the Civic Center, making the location familiar and historically functional for law enforcement operations.  There is currently underutilized space within the building that could be repurposed efficiently.  Tenant improvements are likely to be less expensive than some of the other options.  Utilizing an existing City-owned facility avoids land acquisition costs and reduces project startup time.
 Existing parking, utilities, and infrastructure may reduce the need for significant site improvements.
 Co-location with City Hall and City administration will improve communication, oversight, and operational coordination.
 Renovation of an existing building may allow the department to become operational more quickly than new construction.
 Reusing an existing public facility demonstrates efficient stewardship of public assets.

Disadvantages
 The floor plan and design would be constrained by the existing building shell and available square footage.
 The facility would likely not be as modern or state-of-the-art as a newly constructed Police Department.
 Existing layouts may not fully accommodate modern law enforcement operational needs, evidence storage, secure holding areas, or future technology integration.  Renovation activities could temporarily disrupt Civic Center operations requiring temporary office space.
 Additional security upgrades may be required to adequately separate public and police functions.

New Building Construction
Benefits
 Easier to build in compliance with current State law enforcement standards and best practices.  Easier to design from the ground up compared to retrofitting an existing building.  The City can customize the facility layout and operational flow to meet specific departmental needs.
 Opportunity to construct a modern, state-of-the-art Police Department facility.  Greater flexibility to incorporate future expansion capacity.  Improved energy efficiency and lower long-term maintenance costs may be achieved with modern construction standards.
 The facility could include enhanced officer safety, evidence management, technology systems, and public service features.
 A new facility may improve recruitment, retention, and community perception of the Police Department.
 Opportunity to strategically select a site that optimizes emergency response and public accessibility.

Disadvantages
 New construction is very costly, especially for a modern law enforcement facility.  The project may result in overbuilding compared to the City’s actual operational needs.  Longer project timelines due to design, environmental review, permitting, and construction.  Construction cost escalation and supply chain issues could significantly impact the final project budget.
 Financing a new facility may increase the taxpayer cost of the Mella Roos – Community Facilities District.
 The City would assume responsibility for long-term facility debt and maintenance obligations.
 Public perception of constructing a large new facility could generate political or community concerns regarding cost.

Purchase Existing Building Downtown - Tenant Improvements Benefits
 Likely more square footage available compared to the Civic Center option.  A downtown location could increase visibility and public accessibility.  Depending on the building selected, some infrastructure and office layouts may already exist.  Potentially faster occupancy timeline compared to constructing a new facility.  Opportunity to select a building with room for future growth or specialized uses.

Disadvantages
 The City would need to purchase the building, resulting in additional upfront expense.  Tenant improvements are unknown and could be extensive, particularly in older buildings.  ADA compliance upgrades may be significant and costly.  Operations may be divided across multiple floors, reducing efficiency and operational security.  The Police Department and another department head would be located away from City Hall and City management, making oversight and coordination more difficult.  Older buildings may present unforeseen structural, seismic, environmental, or utility deficiencies.
 Parking and secure law enforcement vehicle access may be limited in a downtown setting.  Retrofitting a commercial or office building for law enforcement use may create operational inefficiencies.
 Security upgrades necessary for detainees, evidence, and restricted access areas may be costly.  Long-term maintenance costs could be substantial depending on the age and condition of the building.

Temporary Modular Trailers
Benefits
 Lower initial cost compared to permanent facility options.  Allows the City to defer major capital expenditures for several years.

 Provides flexibility while the City evaluates long-term facility needs and more funding options.  Rapid deployment allows operations to begin more quickly.  Modular facilities can be relocated, expanded, or reconfigured as operational needs change.  Minimal permanent site disturbance compared to new construction.

Disadvantages
 The solution is temporary and does not eliminate the need for a permanent facility.  Temporary facilities may make recruitment, hiring, and retention of police officers more difficult.
 Could make voter approval of future financing measures, such as a CFD, more difficult to obtain.
 May negatively affect public perception of the department’s long-term stability and professionalism.
 Limited space and functionality may restrict operational effectiveness.  Temporary facilities may not fully meet long-term law enforcement standards or best practices.  Security, evidence storage, interview rooms, and detainee accommodation may be more difficult to implement effectively.
 Long-term use of temporary facilities can become costly over time through leasing, maintenance, and utility expenses.
 Modular facilities may have shorter useful lives and lower durability compared to permanent buildings.
 The temporary nature of the facility may reduce employee morale and organizational identity resulting in high turnover rates and challenges with employee retention.

Should the Council prefer, the Request for Qualifications could also be expanded to solicit consultant proposals for additional facility options, such as new construction or a temporary facility. However, evaluating multiple facility alternatives would increase both the overall project cost and the time required to complete the process.

Consistency with Council Priorities and Goals:

This agenda item is consistent with the Council’s Priority 3: Public Safety, Goal #1: Invest in the Startup of the Willows Police Department (WPD).

Fiscal Impact:

There is no fiscal impact by releasing a Request for Qualifications and seeking a qualified consulting firm to undertake the proposed scope of work.

Attachments:
 Attachment 1: Law Enforcement Services Report
 Attachment 2: City Hall Floor Plan

Attachment 1
8 Law Enforcement Services Report
City of Willows
By Brian Uhler, MRG
1/14/2025
Executive Summary
This report evaluates the feasibility of establishing an independent Willows Police Department (WPD), to begin services on July 1, 2026, as compared to continuing contracted law enforcement services with Glenn County Sheriff’s Office (GCSO). As part of this analysis, key factors such as personnel costs, service levels, community control, and long-term benefits are considered. This report can be used to help inform the City Council's decision on whether to continue contracting law enforcement services with Glenn County or to create an independent municipal police department.

Background
Willows has contracted its law enforcement services with the GCSO since 2017. The relationship between the City of Willows and the GCSO is solid. The Sheriff has expressed no misgivings about the possibility of reestablishing the WPD. In fact, because finding sworn personnel for vacancies at the GCSO is challenging, the Sheriff has expressed support for the idea. Further, the existing examples of Orland and other Northern California police departments can serve as comparison agencies.

Due to increasing costs, concerns over crime, a thinly staffed GCSO impacting response times, and a desire for more local control, the City Council and City Council Law Enforcement Services ad hoc committee supported an evaluation to determine the feasibility of establishing a Willows Police Department (WPD). These actions led to the development of this report.

Methodology
Law enforcement deployment and staffing studies are commonplace. Most rely on a variety of established parameters which typically include1
:

1. Crime trends

2. Per capita comparisons

3. Existing/historical staffing levels or minimum staffing policy

4. Budget-driven decisions

5. Workload-based models (call for service volume)
Statewide, political realities affecting increases or decreases in the level of law enforcement funding, have been added in recent years. A more recent concern is understaffing for virtually all California agencies—now at the lowest statewide levels since 19912 . Of course, this causes hiring pressures and
increased personnel costs for virtually all jurisdictions.

To help arrive at recommended staffing levels, we have examined comparison city staffing levels, comparison city crime, evaluated existing service levels, and reviewed budgets from similarly sized northern California cities (see Chart 1).

Schedule modeling based on workload-based analysis can be quite time-consuming, costly, and complex.

This process, lasting several months, typically includes a professional evaluator drilling down into workload details, such as how often certain events take place and how long it takes on-scene personnel to handle such events. This analysis is completed for every type of service call and administrative function (e.g. training or court). In addition, some agencies seek to align workload demands by the time

9 of day and day of week. Ultimately, these agencies seek to schedule enough personnel during peak times while maintaining some ideal level of unassigned preventive patrol time (called an “availability factor”).

For smaller agencies, other dynamics or realities negate the need for a detailed and costly analysis. For example, size, population, or call volume, may readily justify a single officer working at certain times; however, practical deference to officer safety may dictate two officers on the schedule during certain times or days. Another practical consideration for smaller jurisdictions is the fact that “big” events do not happen often or happen at sporadic times/days. Anticipating or staffing for these events is just not feasible. For these events, jurisdictions such as Willows normally rely on mutual aid agreements with others (GCSO or CHP). Lastly, in smaller agencies, the total number of sworn staff often limits the police leader’s ability to deploy staff proportionate to the workload (e.g. determining peak activity hours may justify rescheduling staff, but doing so would run afoul of minimum staffing requirements during other times or budget limitations don’t allow for added personnel).

For Willows, a combination of four of the previously described factors were reviewed to arrive at recommended WPD sworn staffing. The fifth evaluation method (workload-based model) is not practical, feasible, or necessary. Other methods negate its value and this method is normally used for an existing police agency to evaluate its workload.

Section 1: Comparison City Evaluation—A Basis for WPD Structure

1.1 City Budget Analysis
A review of northern California cities was completed. This review included all such cities with a population between 5,000 and 9,000. Notably, Willows is the only city without its own police department. Chart 1 depicts key data points which may help guide a future law enforcement services decision:

Chart 1—Budget and Staffing Level Comparison

1.2 Crime Comparison

10 Chart 2—Crime Rate Comparison (source: Neighborhood Scout) A close look at the nine comparison cities, reveals quite differing data on crime. The two safest cities are Colusa and Orland. Both Crescent City and Yreka appear to have an alarming crime rate; however, an interview with representatives from both police agencies revealed there are anomalies in both jurisdictions which explain their high crime rate. The presence of a state prison affects Crescent City’s data, and a significant homeless population along with casinos/cannabis industry adversely affects Yreka crime data. By removing the outliers, we see how Willows’ current crime level is very close to the adjusted crime average (reflected on the last line of Chart 2). However, being “average” as it pertains to crime is not desirable. Making reductions in crime to be more like Colusa or Orland would be a reasonable goal for Willows.

According to California Department of Justice (CA DOJ), Glenn County’s violent crime has worsened since 2021, and both property and violent crime have increased since 2022. However, the 10-year trend appears fairly stable as reflected in Chart 3:

Chart 3—10-year crime trend (source: CA DOJ, Open Source)

11 1.3 Salary and Staffing
As previously mentioned, virtually all California police agencies struggle with maintaining a fully staffed police force. In recent years, agencies have sought to entice existing police officers by offering signing bonuses. Just to the north, Redding offers $40K dollars for lateral hires and their top paid officers earn a monthly salary of $9,989.

In order to establish a police agency and attract a sufficient pool of police applicants, the Council should seriously consider offering a pay level which will get applicant attention. The below chart outlines the top-step pay level for each of the region’s comparison cities.

Chart 4—Monthly Salary Comparisons by Position
Based on the comparison city data in Chart 1 and crime data in Chart 2, it appears that patterning a future WPD after the example of Colusa seems most appropriate. Colusa currently staffs its police department with nine sworn staff.

With a population difference of just 118 people, Colusa and Willows are closely matched. Further, the total budgets of Colusa and Willows, and law enforcement budgets are very closely aligned. In fact, Colusa currently spends about $250k less than Willows for police services. Staffed with a total of nine sworn personnel and one Analyst, a total complement of 10 people could make up a future WPD.

Following this model, Chart 5, depicts recommended WPD personnel. The pay level, as listed, is shown at the 80th percentile for all comparable cites (as described in Chart 3). Further, to offer a viable and attractive pay structure, the pay range for future WPD staff may need to surpass the 100th percentile of comparison cities.

Chart 5—Staffing/Salary Costs

12 1.4 Attracting Police Applicants
With an implementation date of July, 1, 2026, attracting lateral police applicants is essential. There is insufficient time and no personnel to oversee an extensive training process for new police cadets.

Given this fact, under the City Council’s leadership, it will be necessary to offer decisive salary and benefits to attract high-quality police applicants. Other options include items, such as take-home vehicles, generous vacation/holiday time, and one-time signing incentives. Within Section 2 of this report, we break out optional items and their costs for Council consideration.

From the employer/leadership perspective, offering options for one group of employees may cause other employees (specifically other first responders, such as Fire Department staff) to seek similar employer benefits. Anticipating this tension would be prudent, however adding these costs would require added analysis and are not considered in this report.

Another factor, which may cause hesitation on the part of applicants, is Willows’ 2017 decision to disband its police department. In short, applicants will need to know there is both stable funding and a political commitment to the decision to reestablish a police department. Factors explaining this stability should be included in future position announcements and advertising.

Section 2: Financial Impacts

2.1 One-Time Costs to Establish WPD
The creation of a new police department will require significant upfront investment. With a “go live” date of July 1, 2026, one-time costs will occur in both FY 2024/25 and FY 2025/26. Current fiscal year impacts could be included in a mid-year budget adjustment (January 2025). Simultaneous to paying one-time costs, Willows would also continue to pay GCSO for law enforcement services (increasing to $2.355M for FY 2025/26).

Based on the capacities of similar jurisdictions and law enforcement industry standards, major one-time costs include:
• Police Workspace Renovation: The workspace should include a public reception desk, Chief and Sergeant offices, a group briefing/report writing area, evidence processing/storage areas, secure weapon storage arrangements, and a changing/locker/shower-decontamination area. • Police Vehicles: Purchase of a minimum of three police vehicles (Chief, Sergeant, and Officer).

Funding is needed for the base cost and outfitting (electronics, cages, radios, markings, lights/siren).
• Equipment and Gear: This includes firearms, uniforms, radios, body-worn cameras, patrol rifles, and standard issue gear (handcuffs, tasers, flashlights, etc.). • Recruitment and Background Investigations: Hiring processes for officers, sergeants, and a police chief, including job postings, interviews, psychological, medical and background checks. • Technology Infrastructure: Police agencies require specific technology to include a Records Management System (RMS), secure connectivity for criminal justice information, specialized software to support police systems, and audio/video recording equipment.

13 The following charts, outline line-by-line budget estimates for one-time costs impacting both FY 2024/25 and FY 2025/26:

Chart 6—Items impacting FY 2024/25 should the City Council decides to establish WPD Chart 7—WPD start-up costs for FY 2025/26

14 Chart 8—Options for City Council consideration
Chart 9—Cost reduction options (risk: possible warning signal to potential applicants)

2.2 One-time Cost Discussion
Analysis of the one-time costs for FY 2025/26 reflects a significant range of projected costs which depend on the course chosen by the City Council.
• $1,825,263—High-Cost Model: This includes take-home cars, a signing bonus program, and a significant technology commitment (body-worn cameras, tasers, etc.). • $1,148,816—Mid-Cost Model: Includes significant infrastructure investment which reflects a long-range commitment to WPD.
• $832,269—Low-Cost Model: Cuts costs by deferring a major building remodel and substitutes used vehicles as a starting point for operations.

As described earlier in this report, the mid and low-cost options could impact the City’s ability to attract top-level applicants. The low-cost option, for a lack of applicants, may even impact the ability to start operations on time.

2.3 Police Facility Infrastructure
As listed below, several laws apply to the establishment of essential services/critical infrastructure facilities:

1. Essential Services Buildings Seismic Safety Act (California Government Code, Section 16000- 16023): Police stations are considered essential services buildings and must be designed and constructed to resist the forces generated by earthquakes to ensure that they remain operational after a seismic event.

2. California Building Code (CBC): Governed by Title 24, Part 2, the CBC mandates standards for structural integrity, fire safety, and accessibility. For critical infrastructure like police stations, it imposes stricter requirements on:
o Seismic safety (Chapter 16): Ensures that the structure can withstand significant seismic events.
o Fire protection systems (Chapter 9): Requires installation of advanced fire suppression, alarm systems, and fire-resistant materials.

15 o Accessibility (Chapter 11): Ensures compliance with the Americans with Disabilities Act (ADA), providing accessible entrances, restrooms, and other key areas.

3. Energy Efficiency Standards (Title 24, Part 6): Police stations must meet energy efficiency requirements, including insulation, lighting, and HVAC systems that reduce energy consumption.

4. California Green Building Standards Code (CALGreen): Police stations, as critical infrastructure, must also comply with CALGreen standards, which promote sustainable design, energy efficiency, water conservation, and indoor air quality.

5. Security Requirements (California Penal Code Section 4025): Police stations must be designed to control access, protect detainees, and ensure the safety of law enforcement personnel and the public.

6. Hazardous Materials (California Health and Safety Code, Section 25500-25547): Facilities like police stations, which may store firearms, ammunition, and chemicals, are subject to regulations ensuring the safe storage and disposal of hazardous materials.

7. California Fire Code (CFC): Imposes fire safety regulations, including requirements for fire alarms, sprinkler systems, and emergency evacuation plans specific to essential service facilities.

8. Emergency Operations and Continuity (California Government Code, Section 8607): Requires police stations to have emergency preparedness and response plans to ensure continued operation during and after emergencies.

Compliance with these requirements requires a significant financial investment and, more importantly, adequate time to develop complex plans for such a facility. Realistically, even if funding was not a factor, it may take more than 5 years to acquire property, conduct the various impact studies, develop architectural plans, solicit community input, and gain the approvals before even breaking ground.

For these reasons, temporary police facilities will be needed to begin police operations by the target date of July 1, 2026. Since approximately 1,300 square feet of City Hall previously served as a police facility until 2017, we propose utilizing the same space for a temporary facility. To reflect its temporary nature, we also propose no changes to the exterior dimensions of City Hall.

Current Area Conceptual Design

16 Discussions with the City Engineer about this initial concept has led to the preliminary cost estimate as reflected in Section 2.1 of this report. The current estimate of $395K reflects a cost of about $300 dollars per square foot (according to RS Means Data, typical municipal remodeling in northern California is between $150 and $600 per square foot, depending on complexity). If the City Council wishes to move forward, a more detailed assessment will be needed to determine the concept plan’s viability and more accurately determine the temporary project costs.

2.4 Annual Operating Costs
The annual operating costs for WPD include salaries, benefits, equipment maintenance, and administrative expenses. Based on comparable departments, annual operating costs include:
• Personnel Salaries: The WPD would start with six officers, two sergeants, one chief, and one administrative assistant. Salaries will be aligned with other northern California small jurisdictions at competitive rates to attract experienced officers.
• Benefits: Includes health insurance, CalPERS contributions, and other customary benefits. • Ongoing Equipment and Vehicle Costs: Fuel, vehicle maintenance, and replacement of equipment.
• Dispatch and Communications Services: Payment to Glenn County for dispatch and Records Management System (RMS) costs.
• Other Contract Services: Legal, Information Technology (IT) support, policy management, police related software/hardware, etc.

Charts 10 and 11 outline the line-by-line budget estimates for all annual costs starting for FY 2026/27:

Chart 10—FY 2026/27 Salary/Benefits
(Reflects 5% increase over current comparison pay)

17 Chart 11—FY 2026/27 Materials/Services
(estimates based on vendor estimates, other research/experience)

2.5 Long-Range Cost Projection
The below data and Chart 12 show the projected long-range costs for WPD and the GCSO. Assuming there is a 5% per year increase (starting in 2026), the cumulative cost difference shows the “break even” point where year-over-year savings surpasses the initial one-time costs. For example, if the initial onetime cost is $1.82M (as described in Section 2.2), then the break-even point would be in 2032. Beyond 2032, Willows taxpayers would then spend fewer total dollars.

18 Chart 12—Long range cost projection (10-year savings: $3.418M) Section 3: Service Level and Community Impact

3.1 Contracted Glenn County versus City Law Enforcement Services Evaluation of comparison cities (Chart 1 and Chart 2), with particular attention to Colusa and Orland, highlights how Willows crime is higher. This over-arching fact on its own offers a compelling reason for serious consideration of establishing a WPD. Other reasons, such as rising costs, low staffing levels, and minimal local control adds credence to reverting back to a city police model.

3.2 Expected Service Levels GCSO versus Willows PD
The current contract for law enforcement services provided by the GCSO is outlined as follows:

Source: GCSO Contract, Exhibit A

19 Chart 13—Possible duty schedule for WPD (Officer #3 and Officer #6 also serve as relief for others who are training, injured, or on vacation)
This duty schedule provides for added coverage from Friday through Sunday which is often the busiest workdays. With eight dedicated field personnel (Sergeants and Officers), there are 14,016 service hours provided to the citizens of Willows. This represents 62.5% increase in service over the single assigned patrol model deployed by GCSO (8,760 versus 14,016 hours).

Advantages of establishing the WPD include:
• Local Control and Accountability: Establishing WPD would enable greater control over budgets, officer staffing, and law enforcement policies. This also opens the door for more communityoriented policing initiatives. • Improved Response Times: A dedicated Willows PD could potentially improve response times and increase law enforcement presence, contributing to public safety. • Community Trust: Building local relationships with residents is a key factor in the success of a municipal police department, as evidenced by jurisdictions like Menifee, which prioritized community engagement during its recent formation.

3.3 Goals for New WPD
If a WPD is established, the new Chief should be asked to develop a process to measure future WPD effectiveness. Possible goals should include:
• Lower crime—target of matching Colusa and Orland levels • Improved community satisfaction with Law Enforcement Services • More service hours provided to citizens
• Added prevention-oriented patrol activities
• Improved presence at public-facing city events
• Better response time to calls for service
Section 4: Comparative Case Studies

4.1 Menifee Police Department (Riverside County)
In 2020, Menifee launched its own police department after contracting for years with the Riverside County Sheriff’s Department. The decision was backed by a feasibility study showing potential cost savings and enhanced response times tailored to Menifee’s needs. However, the transition came with some challenges, such as initial startup costs that exceeded expectations. In the following years, Menifee experienced additional cost increases due to its rapid population growth and higher operational demands.

20 4.2 Lancaster Police Department (Los Angeles County) Lancaster formed its independent police department in 2023 after determining that relying on the Los Angeles County Sheriff’s Department was no longer the most effective or financially sustainable option.

The city’s goal was to establish more local control over policing and tailor law enforcement strategies to Lancaster’s unique needs. Early results have shown that Lancaster’s police department is able to offer more customized services and initiate programs that are directly focused on community needs.

4.3 Lathrop Police Department (San Joaquin County)
In 2022, Lathrop established its own police department after previously contracting with the San Joaquin County Sheriff’s Office since its incorporation. This move was prompted by rising costs associated with the sheriff's services, driven in part by increasing pension obligations. Lathrop’s City Council determined that creating a local police force would allow for cost savings, better resource allocation, and improved community-focused policing. To support the new department, Lathrop constructed a new police facility and developed a phased hiring plan to staff the department over a 14-month period. The new department has enabled Lathrop to have greater control over law enforcement strategies, prioritize local concerns, and enhance response times. Initial public engagement efforts, including community surveys, were conducted to inform department priorities.

Section 5: Implementation Timeline
To establish the Willows Police Department, we propose a 3-phase approach.

5.1 Phase 1 (December 2024 – May 2025)
Chart 14 outlines the six-month long Phase 1, which starts in December 2024 with the City Manager preparing a staff report and the City Council approving an initial plan to reestablish the Willows Police Department. The initial approval should also include funding approval for costs occurring in the current budget year. Phase 1 concludes in May with the Council passing the FY 2025/26 budget.

Chart 14
Phase 1 can be thought of as the establishing the foundation. Details include building designs, assessing radio infrastructure, obtaining detailed quotes for Legal and IT impacts, initiating the vehicle purchase

21 process, writing job descriptions for new positions, and assembling FY 2025/26 budget details. The financial impacts in FY 2025/26 will primarily consist of one-time costs (see Section 2).

5.2 Phase 2 (May 2025 — Nov 2025)
Chart 15 outlines Phase 2, which begins after the Council passes the budget for FY 2025/26 and concludes with the hiring of the new WPD Chief. With the FY 2025/26 budget approved, City staff will begin working on the many administrative functions represented in the budget. Many of these functions are related to the hiring process and developing the infrastructure for the police department.

Chart 15
Phase 2 of the process can be viewed as establishing the framework for the new police department.

There is a two-pronged focus: (1) HR efforts to identify future WPD people, and (2) develop the plans for equipment and WPD infrastructure. At the end of Phase 2, the Chief should be hired and the workspace should be nearly complete. The work in Phase 2 also reflects a heavy reliance on City staff to remain on-track.

5.3 Phase 3 (Dec 2025 — Jun 2026)
Chart 16 outlines the final implementation phase, which primarily consists of many detailed Police Chief activities. Starting with meeting the community and community leaders, the Chief will simultaneously begin ensuring the technical, police-oriented infrastructure, policy, and physical arrangements are established. Further, the Chief, along with Human Resources, will be instrumental in the hiring process for all personnel during this final phase.

This phase concludes with the City Council preparing the WPD for police duty by swearing in the Chief, who in-turn, will swear in all sworn personnel. Immediately after this Council meeting, the Chief could host a public open-house for the public to meet the police personnel and their families while also touring the new police facility.

22 Chart 16

Attachment 2

PUBLIC HEARING

Agenda Item #8a
_____________________________________________________________________ Date: May 26, 2026
To: Honorable Mayor and Councilmembers
From: Nathan Monck, Fire Chief
Marti Brown, City Manager
Subject: Weed Abatement Declaration - Public Hearing for Protest Recommendation:

Hold a public hearing and, upon conclusion, consider adoption of a resolution confirming the declaration of a public nuisance, and that the City contractor will begin abatement on June 1, 2026, if parcels are not abated.

Rationale for Recommendation:

This is a public hearing with the purpose of providing property owners listed in the attached exhibit to protest the department’s assessment of hazards at their property.

Background:

On April 28, 2026, the City Council adopted a resolution declaring rubbish, refuse, and weeds to be a public nuisance and that the City Fire Department had made a survey of the areas in town that had nuisance and notified the property owners that they must remove this nuisance, or the City would perform the task and bill the property owner accordingly. This public hearing is the opportunity for property owners to contest the declaration of any and all nuisances. The public hearing notice was published in the local newspaper of general circulation.

Discussion & Analysis:

It is required by the Government Code 39560 through 39588 that there is to be a fixed time for any appeals to be considered by the Council from any of the property owners. The Fixed time was from April 28 to May 26, 2026. The Council shall hear any objections from the property owner, and by motion, upon the conclusion of the hearing, shall allow or overrule any objections. The Council may continue the hearing if they desire any additional information on any particular site. If no objections have been made, or after the City Council has addressed any objections, the Fire Chief shall be directed to abate the nuisances.

Fiscal Impact:

Properties that the City Contractor abates will be billed to the property owner. Property owners who do not pay for abatement will have liens placed against their property, and those liens will appear on their tax statement from the county.

Attachment:
 Attachment 1: Resolution XX-2026 Confirming Declarations of Nuisances as Amended and Confirming Order for Abatement
o Exhibit A: 2026 Weed Abatement list

Attachment 1
City of Willows
Resolution XX-2026

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILLOWS CONFIRMING DECLARATIONS OF NUISANCES

AS AMENDED AND CONFIRMING ORDER FOR ABATEMENT
WHEREAS, on April 28, 2026, the City Council adopted Resolution No. 14-2026 declaring certain parcels identified in Exhibit “A” attached hereto and incorporated herein by this reference to constitute public nuisances and ordering the abatement thereof; and
WHEREAS, the required notices as set forth in Government Code Sections 39500 through 39588 of the have been provided as required by law; and
WHEREAS, the owners of said parcels were provided an opportunity to protest at a duly noticed public hearing; and
WHEREAS, the City Council conducted the required public hearing on May 26, 2026, and considered all testimony and evidence presented regarding the proposed nuisance abatement proceedings.

NOW THEREFORE BE IT RESOLVED, by the City Council of the City of Willows, that the declarations of nuisance and orders for abatement set forth in Resolution No. 14-2026 are hereby confirmed for the parcels identified in Exhibit “A”, attached hereto.

PASSED AND ADOPTED by the City Council of the City of Willows this 26th day of May 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED: ATTESTED:
___
Evan Hutson, Mayor Karleen Price, City Clerk

Book 1
Physical Address Type Add Location add2 APN#
Weeds Front 001-010-022
Weeds Front 001-010-024
Weeds Front 001-010-025
Weeds Front 001-010-027
Weeds Front 001-010-028
Weeds Front 001-010-029
1502 W Wood St Weeds Front 001-021-007
160 County Road G Weeds Front 001-360-001
360 County Road G Weeds Front 001-031-003
Weeds Front 001-031-004
Weeds Whole Parcel 001-032-023
Weeds Rear 001-032-028
Weeds Whole Parcel 001-032-029
247 N Humboldt Ave Weeds Whole Parcel 001-031-030
1240 W Wood St Weeds Whole Parcel 001-041-028
Weeds Whole Parcel 001-041-024
Weeds Front 001-041-016
1329 W Sycamore St Weeds Whole Parcel 001-051-005
125 N Villa Ave Weeds Front 001-051-012
115 N Villa Ave Weeds Front 001-051-014
1202 W Sycamore St Weeds Front 001-061-030
381 El Dorado Ave Weeds Side 001-071-023
451 El Dorado Ave Weeds Front 001-071-019
320 El orado Ave Weeds Front 001-071-031
440 El Dorado Ave Weeds Front 001-071-041
695 S Villa Ave Weeds Front 001-081-021
Weeds Front 001-102-015
219 Fern St Weeds Front 001-102-006
Weeds Front 001-102-012
125 Fern St Weeds Front 001-102-013
710 S Tehama St Weeds Front 001-103-002
750 S Tehama St Weeds Front 001-103-004
209 Fern St Weeds Front 001-111-010
207 Fern St Weeds Front 001-111-006
150 Fern St Weeds Alleyway 001-121-002
225 County Road 53 Weeds Trash Front Side 001-121-017
141 County Road 53 Weeds Alleyway 001-121-010
135 County Road 53 Weeds Front Side 001-121-009
120 Fern St Weeds Alleyway 001-121-021
805 S Tehama St Weeds Side 001-121-022
827 S Tehama St Weeds Alleyway 001-121-006
825 S Tehama St Weeds Side 001-121-008
1140 W Wood St Weeds Whole Parcel 001-131-002
306 N Villa Ave Weeds Whole Parcel 001-131-003
314 N Enright Ave Weeds Alleyway 001-132-003
309 N Crawford Ave Weeds Front 001-132-007
Exhibit A

Book 1
246 N Enright Ave Weeds Alleyway 001-142-003
212 N Enright Ave Weeds Alleyway 001-142-002
255 N Crawford Ave Brush Alleyway 001-142-005
132 N Enright Ave Weeds Alleyway 001-152-017
141 N Crawford Ave Weeds Front Alleyway 001-152-007
135 N Crawford Ave Weeds Alleyway 001-152-008
125 N Crawford Ave Weeds Alleyway 001-152-009
107 N Crawford Ave Brush Alleyway 001-152-010
1144 W Sycamore St Weeds Side 001-161-007
130 S Villa Ave Weeds Alleyway 001-161-005
152 S Villa Ave Weeds Alleyway 001-161-002
159 S Enright Ave Weeds Alleyway 001-161-016
130 S Enright Ave Weeds Front Alleyway 001-162-019
109 S Crawford Ave Weeds Front Alleyway 001-162-010
1130 W Oak St Weeds Alleyway 001-171-007
1110 W Oak St Weeds Alleyway 001-171-008
205 S Crawford Ave Weeds Front Alleyway 001-172-005
1027 W Laurel St Weeds Alleyway 001-172-001
327 N Culver Ave Weeds Alleyway 001-191-004
309 N Merrill Ave Weeds Front 001-193-009
218 N Crawford Ave Brush Alleyway 001-201-018
217 N Culver Ave Weeds Front Alleyway 001-201-010
211 N Culver Ave Weeds Front Alleyway 001-201-011
915 W Walnut St Weeds Side Alleyway 001-201-012
229 N Merrill Ave Weeds Front 001-203-005
215 N Merrill Ave Weeds Front Alleyway 001-203-002
121 N Culver Ave Weeds Alleyway 001-211-009
119 N Culver Ave Weeds Front Alleyway 001-211-010
115 N Culver Ave Weeds Brush Alleyway 001-211-012
925 W Sycamore St Weeds Alleyway 001-211-015
834 W Walnut St Weeds Alleyway 001-212-011
124 N Culver Ave Weeds Front 001-212-008
116 N Culver Ave Brush Alleyway 001-212-005
119 N Merrill Ave Weeds Alleyway 001-213-002
932 W Sycamore St Weeds Front Side/Alleyway001-221-004
126 S Crawford Ave Weeds Alleyway 001-221-015
113 S Culver Ave Weeds Alleyway 001-221-013
115 S Culver Ave Weeds Front Alleyway 001-221-007
119 S Culver Ave Weeds Front Alleyway 001-221-008
205 S Culver Ave Weeds Brush Alleyway 001-231-007
219 S Culver Ave Weeds Alleyway 001-231-010
316 S Culver Ave Weeds Alleyway 001-242-002
320 S Culver Ave Weeds Alleyway 001-242-001
307 S Merrill Ave Weeds Front 001-243-003
319 S Merrill Ave Weeds Alleyway 001-243-001
1110 W Cedar St Weeds Front 001-271-007
1109 Cypress St Weeds Front 001-271-016

Book 1
1029 Cypress St Weeds Front 001-271-020
1140 Cypress St Weeds Front 001-272-010
1130 Cypress St Weeds Front 001-272-009
Weeds Alleyway 001-281-019
420 S Culver Ave Weeds Alleyway 001-282-002
409 S Merrill Ave Weeds Alleyway 001-282-005
506 S Crawford Ave Weeds Front 001-291-018
910 W Cedar St Weeds Front Side 001-301-001
919 Cypress St Weeds Front 001-301-009
630 S Culver Ave Weeds Alleyway 001-303-003
640 S Culver Ave Weeds Alleyway 001-303-002
603 S Merrill Ave Weeds Alleyway 001-303-005
621 S Merrill Ave Weeds Alleyway 001-303-006
639 S Merrill Ave Weeds Alleyway 001-303-007
651 S Merrill Ave Weeds Alleyway 001-303-008
14 Sunset Drive Weeds Front 001-311-007
12 Sunset Drive Weeds Alleyway 001-311-006
10 Sunset Drive Weeds Alleyway 001-311-005
8 Sunset Drive Weeds Alleyway 001-311-004
6 Sunset Drive Weeds Alleyway 001-311-003
4 Sunset Drive Weeds Alleyway 001-311-002
2 Sunset Drive Weeds Alleyway 001-311-001
27 Donnie Lane Weeds Front 001-321-005
15 Donnie Lane Weeds Front 001-321-011
9 Donnie Lane Weeds Alleyway 001-321-014
1156 Juniper Drive Weeds Front 001-370-002
749 S Merrill Ave Weeds Whole Parcel 001-330-017
759 S Merrill Ave Weeds Whole Parcel 001-330-018
1129 Elm St Weeds Front 001-341-003
910 Elm St Weeds Whole Parcel 001-353-001

Book 2
Physical Address Type Add Location add2 APN#
204 N Merrill Ave Weed Front Alleyway 002-031-002
125 N Marshall Ave Weed Alleyway 002-042-002
119 N Marshall Ave Weed Alleyway 002-042-003
759 W Sycamore St Weed Alleyway 002-041-001
714 W Sycamore St Weed Alleyway 002-051-003
117 S Marshall Ave Weed Alleyway 002-051-005
123 S Marshall Ave Weed Trash Alleyway 002-051-006
137 S Murdock Ave Weed Trash Rear 002-052-010
139 S Murdock Ave Weed Front 002-052-003
151 S Murdock Ave Weed Trash Front Side 002-052-001
219 S Murdock Ave Weed Rear 002-062-006
235 S Murdock Ave Weed Rear 002-062-004
316 S Merrill Ave Weed Alleyway 002-071-001
714 W Laurel St Weed Alleyway 002-071-004
325 S Marshall Ave Weed Alleyway 002-071-005
304 S Marshall Ave Weed Side 002-072-008
337 N Lassen St Weed Front 002-081-012
333 N Plumas St Weed Alleyway 002-083-006
240 N Lassen St Weed Alleyway 002-092-011
232 N Lassen St Weed Alleyway 002-092-003
222 N Lassen St Weed Front Alleyway 002-092-002
257 N Plumas St Weed Trash Front 002-093-009
245 N Plumas St Weed Alleyway 002-093-002
235 N Plumas St Weed Front Alleyway 002-093-003
225 N Plumas St Weed Alleyway 002-093-004
217 N Plumas St Weed Alleyway 002-093-005
417 W Walnut St Weed Alleyway 002-093-007
203 N Plumas St Weed Front 002-093-006
157 N Plumas St Weed Alleyway 002-103-001
Vacant Lot Weed Front 002-103-004
120 S Lassen St Weed Front 002-112-005
132 S Lassen St Weed Front Alleyway 002-112-003
142 S Lassen St Weed Alleyway 002-112-002
162 S Lassen St Weed Alleyway 002-112-001
125 S Plumas St Weed Front Alleyway 002-113-002
232 S Murdock Avve Weed Front 002-121-018
261 S Lassen St Weed Front 002-121-013
246 S Lassen St Weed Alleyway 002-122-002
203 S Plumas St Trash Front 002-123-001
237 S Plumas St Weed Front Alleyway 002-123-006
544 W Laurel St Weed Front 002-131-005
329 S Lassen St Weed Front 002-131-008
341 S Lassen St Weed Front 002-131-004
328 S Lassen St Weed Front 002-132-003
332 S Lassen St Weed Front Alleyway 002-132-003
336 S Lassen St Weed Alleyway 002-132-003

Book 2
455 W Ash St Weed Brush Front Alleyway 002-132-001
319 S Plumas St Weed Alleyway 002-133-004
329 S Plumas St Weed Front Alleyway 002-133-005
333 S Plumas St Weed Front Alleyway 002-133-005
335 S Plumas St Weed Alleyway 002-133-006
354 W Wood St Weed Alleyway 002-141-011
335 N Shasta St Weed Front Alleyway 002-141-006
325 N Shasta St Weed Trash Front 002-141-007
319 N Shasta St Weed Alleyway 002-141-008
304 N Shasta St Weed Alleyway 002-141-001
333 N Butte St Weed Alleyway 002-142-010
202 N Plumas St Weed Front Alleyway 002-151-001
205 N Shasta St Weed Front 002-151-012
248 N Shasta St Weed Alleyway 002-152-006
236 N Shasta St Weed Brush Alleyway 002-152-004
Vacant Lot Weed Alleyway NVIH
151 N Shasta St Weed Alleyway 002-161-008
145 N Shasta St Weed Alleyway 002-161-009
Vacant Lot Weed Alleyway 002-162-019
115 N Butte St Weed Brush Alleyway 002-162-017
138 S Plumas St Weed Alleyway 003-171-003
339 W Oak St Weed Front 002-171-001
115 S Shasta St Weed Front Alleyway 002-171-006
143 S Shasta St Weed Front Alleyway 002-171-007
159 N Shasta St Weed Alleyway 002-171-008
234 S Plumas St Trash Alleyway 002-181-005
246 S Plumas St Weed Front Alleyway 002-181-003
262 S Plumas St Weed Alleyway 002-181-001
262A S Plumas St Weed Alleyway 002-181-001
219 S Shasta St Weed Trash Front Alleyway 002-181-009
229 S Shasta St Weed Appliance Front Alleyway 002-181-010 235B S Shasta St Weed Alleyway 002-181-011
245 S Shasta St Weed Alleyway 002-181-013
247 S Shasta St Weed Alleyway 002-181-013
304 W Laurel St Weed Appliance Alleyway 002-191-006
328 S Plumas St Weed Alleyway 002-191-003
342 S Plumas St Weed Front Alleyway 002-191-002
350 S Plumas St Weed Alleyway 002-191-001
307 S Shasta St Weed Front 002-191-007
323 S Shasta St Weed Front 002-191-009
325 S Shasta St Weed Front 002-191-010
341 S Shasta St Weed Front 002-191-011
333 W Ash St Weed Front Alleyway 002-191-014
228 W Laurel St Weed Front 002-192-007
326 S Shasta St Appliance Alleyway 002-192-006
340 S Shasta St Weed Alleyway 002-192-003
307 S Butte St Trash Alleyway 002-192-013

Book 2
321 S Butte St Weed Front 002-192-009
402 S Merrill Ave Weed Alleyway 002-201-015
408 S Merrill Ave Weed Alleyway 002-201-013
440 S Merrill Ave Weed Alleyway 002-201-003
448 S Merrill Ave Weed Alleyway 002-201-002
460 S Merrill Ave Weed Alleyway 002-201-001
447 S Marshall Ave Weed Front 002-201-012
715 S Marshall Ave Weed Front 002-201-009
410 S Marshall Ave Weed Front 002-202-007
424 S Marshall Ave Weed Front 002-202-009
427 S Murdock Ave Weed Rear 002-202-002
675 S Marshall Ave Weed Front 002-202-001
640 S Marshall Ave Weed Front 002-212-010
506 S Marshall Ave Weed Front 002-212-009
602 S Marshall Ave Weed Front 002-221-003
642 S Marshall Ave Weed Front 002-222-001
53 Maple St Weed Front 002-232-006
442 W Ash St Brush Front 002-233-005
4255 S Plumas St Weed Alleyway 002-233-009
435 S Plumas St Weed Front 002-233-010
519 S Lassen St Weed Trash/AppliancesFront 002-241-010
522 S Lassen St Weed Alleyway 002-242-022
525 S Plumas St Weed Alleyway 002-242-014
608 S Murdock Ave Weed Front 002-251-008
612 S Murdock Ave Trash Front 002-251-007
642 S Murdock Ave Weed Trash Front Side 002-251-001
438 W Cedar St Weed Side 002-252-004
616 S Lassen St Trash Front 002-252-021
412 S Plumas St Weed Front Alleyway 002-261-007
422 S Plumas St Weed Alleyway 002-261-006
436 S Plumas St Weed Alleyway 002-261-0004
440 S Plumas St Weed Front Alleyway 002-261-003
450 S Plumas St Weed Alleyway 002-261-002
460 S Plumas St Weed Front 002-261-001
425 S Shasta St Weed Alleyway 002-261-011
437 S Shasta St Weed Alleyway 002-261-012
445 S Shasta St Weed Alleyway 002-261-013
459 S Shasta St Weed Front Alleyway 002-261-014
406 S Shasta St Weed Alleyway 002-262-013
412 S Shasta St Weed Front 002-262-012
425 S Butte St Weed Alleyway 002-262-009
536 S Plumas St Weed Alleyway 002-271-004
548 S Plumas St Weed Alleyway 002-271-002
341 W Cedar St Weed Alleyway 002-271-001
503 S Shasta St Brush Alleyway 002-271-0088
529 S Shasta St Weed Alleyway 002-271-010
506 S Shasta St Weed Side 002-272-004

Book 2
540 S Shasta St Weed Alleyway 002-272-020
511 S Butte St Weed Alleyway 002-272-007
318 W Cedar St Weed Alleyway 002-281-007
637 S Shasta St Weed Front Alleyway 002-281-011
Vacant Lot Weed Front 002-282-017
Vacant Lot Weed Front 002-282-003
605 S Butte St Weed Front Alleyway 002-282-010
615 S Butte St Weed Alleyway 002-282-011
649 S Butte St Weed Front 002-282-020
402 S Butte St Weed Alleyway 002-291-005
414 S Butte St Weed Front 002-291-004
420 S Butte St Weed Front Alleyway 002-291-004
422 S Butte St Weed Alleyway 002-291-003
424 S Butte St Weed Front 002-291-003
434 S Butte St Weed Alleyway 002-291-002
444 S Butte St Weed Alleyway 002-291-001
400 S Tehama St Weed Front 002-292-002
506 S Butte St Weed Front Alleyway 002-301-007
520 S Butte St Weed Front Alleyway 002-301-008
618 S Butte St Weed Alleyway 002-311-005
622 S Butte St Weed Alleyway 002-311-004
632 S Butte St Weed Front 002-311-015
617 S Tehama St Weed Alleyway 002-311-010
621 S Tehama St Weed Alleyway 002-311-014
620 S Tehama St Weed Front 002-312-001

Book 3
Physical Address Type Add Location add2 APN#
346 S Butte St Weed Alleyway 003-021-003
125 W Willow St Weed Alleyway 003-021-011
Weed Front 003-022-005
219 N Colusa St Weed Front Side 003-023-001
100 N Tehama St Weed Front Side 003-042-002
156 N Butte St Weed Alleyway 003-051-001
151 S Tehama St Weed Alleyway 003-051-017
161 N Tehama St Weed Alleyway 003-051-018
102 S Tehama St Weed Front 003-052-003
Weed Front 003-053-002
206 S Butte St Weed Front 003-061-005
Weed Front 003-061-004
220 S Butte St Weed Front 003-061-003
258 S Butte St Weed Alleyway 003-061-011
201 S Tehama St Weed Alleyway 003-061-006
251 S Tehama St Weed Alleyway 003-061-007
204 S Tehama St Weed Alleyway 003-062-002
101 E Laurel St Weed Front 003-062-001
235 E Laurel St Weed Whole Parcel 003-063-001
318 S Butte St Weed Front 003-071-003
332 S Butte St Weed Front Alleyway 003-071-002
375 S Tehama St Weed Front 003-071-010
Weed Rear 003-072-002
360 W Wood St Weed Alleyway 003-082-001
320 N Yolo St Weed Front 003-083-013
312 N Yolo St Weed Alleyway 003-083-002
304 N Yolo St Weed Trash Whole Parcel 003-083-001
444 E Wood St Weed Front Alleyway 003-083-010
335 N Sacramento St Weed Trash Front Alleyway 003-083-005 329 N Sacramento St Weed Alleyway 003-083-006
313 N Sacramento St Weed Front Alleyway 003-083-008
249 N Yolo St Trash Alleyway 003-092-001
226 N Yolo St Weed Alleyway 003-093-014
411 E Walnut St Weed Alleyway 003-093-001
243 N Sacramento St Weed Alleyway 003-093-007
237 N Sacramento St Weed Alleyway 003-093-008
229 N Sacramento St Weed Alleyway 003-093-009
221 N Sacramento St Weed Alleyway 003-093-010
217 N Sacramento St Weed Alleyway 003-093-018
205 N Sacramento St Weed Alleyway 003-093-019
118 N Colusa St Weed Front Alleyway 003-101-002
321 E Sycamore St Weed Front Alleyway 003-101-001
314 E Walnut St Weed Alleyway 003-102-007
413 N Yolo St Weed Alleyway 003-102-008
137 N Yolo St Weed Alleyway 003-102-002
Weed Alleyway 003-103-001

Book 3
112 N Yolo St Weed Alleyway 003-103-012
115 N Sacramento St Weed Alleyway 003-103-006
128 S Colusa St Weed Alleyway 003-112-004
132 S Colusa St Weed Alleyway 003-112-003
160 S Colusa St Weed Front 003-112-009
131 S Yolo St Weed Side Alleyway 003-112-012
415 E Oak St Weed Front Alleyway 003-113-019
155 S Sacramento St Weed Alleyway 003-113-014
Weed Front 003-121-011
225 S Yolo St Weed Alleyway 003-121-004
235 S Yolo St Weed Alleyway 003-121-005
345 E Laurel St Weed Front 003-121-015
210 S Yolo St Weed Alleyway 003-122-011
231 S Sacramento St Weed Front Alleyway 003-122-014
235 S Sacramento St Weed Alleyway 003-122-015
420 E Laurel St Weed Front 003-132-001
336 N Sacramento St Weed Alleyway 003-141-004
Weed Front 003-142-006
Weed Whole Parcel 003-142-004
240 N Sacramento St Weed Alleyway 003-151-003
228 N Sacramento St Weed Alleyway 003-151-002
259 N Sonoma St Weed Front Alleyway 003-151-005
254 N Sonoma St Weed Side Alleyway 003-152-003
245 N Ventura St Weed Side 003-152-004
522 E Walnut St Weed Trash Front Alleyway 003-161-009
133 S Sonoma St Weed Front Alleyway 003-171-020
535 S Sonoma St Weed Alleyway 003-171-013
214 S Sacramento St Weed Alleyway 003-181-016
240 S Sacramento St Weed Alleyway 003-181-020
256 S Sacramento St Weed Alleyway 003-181-001
206 S Sonoma St Weed Front Side 003-182-012
Weed Front 003-182-013
Weed Front 003-182-005
Weed Front 003-182-011
710 E Walnut St Weed Trash Alleyway 003-221-009
142 N Ventura St Weed Trash Alleyway 003-221-011
140 N Ventura St Weed Alleyway 003-221-012
136 N Ventura St Weed Alleyway 003-221-001
720 E Walnut St Weed Whole Parcel 003-221-007
139 N Alpine St Weed Front Alleyway 003-221-008
127 N Alpine St Weed Alleyway 003-221-004
115 N Alpine St Weed Alleyway 003-221-005
130 N Alpine St Weed Front Alleyway 003-222-003
122 N Alpine St Weed Trash Alleyway 003-222-002
102 N Alpine St Weed Alleyway 003-222-001
123 Sierra St Weed Alleyway 003-222-007
120 N Ventura St Weed Alleyway 003-231-020

Book 3
740 E Sycamore St Weed Front Alleyway 003-231-018
818 E Sycamore St Weed Front 003-232-008
Weed Whole Parcel 003-251-001
640A Canton St Weed Whole Parcel 003-280-005
Weed Whole Parcel 003-280-008
Weed Whole Parcel 003-280-007
Weed Whole Parcel 003-280-001
Weed Whole Parcel 003-280-004
Weed Whole Parcel 003-280-003
Weed Whole Parcel 003-280-006

Book 5
Physical Address Type Add Location Add2 APN#
942 Brennan Pl Weed Rear 005-171-029
860 Applewood Way Weed Rear 005-182-012
839 Baywood Way Weed Front 005-182-006
870 Baywood Way Weed Front Rear 005-183-014
830 Baywood Way Weed Front 005-183-010
899 Crestwood Way Weed Trash Front 005-184-001
879 Crestwood Way Weed Front 005-184-003
642 Glennwood Ln Weed Front Side 005-185-001
611 Glennwood Ln Weed Front 005-191-003
549 Glennwood Ln Weed Front 005-191-008
515 Glennwood Ln Weed Front 005-191-013
632 Glennwood Ln Weed Front Alleyway 005-192-001
540 Glennwood Ln Weed Front 005-192-010
567 Edgewood Ln Weed Trash Front 005-192-019
830 N Lassen St Weed Front 005-191-020
Weed Whole Parcel 005-200-002
761 N Butte St Weed Whole Parcel 005-200-003
801 Brennan Pl Weed Front Side 005-252-003
1150 Green St Weed Front 005-251-035
1160 Southgate Dr Weed Front 005-251-018
700 Pacific Ave Weed Front Side 005-261-013
809 Baywood Way Weed Front 005-262-001
801 Tamarack Way Weed Trash Front 005-271-002
802 Tamarack Way Weed Trash Front Side 005-272-002
712 N Murdock Ave Weed Alleyway 005-275-001
700 N Murdock Ave Weed Alleyway 005-275-004
690 N Murdock Ave Weed Alleyway 005-275-004
707 N Lassen St Weed Alleyway 005-275-009
Weed Alleyway 005-275-010
679 N Lassen St Weed Alleyway 005-275-011
671 N Lassen St Weed Alleyway 005-275-012
746 N Lassen St Weed Alleyway 005-276-002
732 N Lassen St Weed Alleyway 005-276-004
718 N Lassen St Weed Alleyway 005-276-006
707 N Plumas St Weed Alleyway 005-276-012
543 French St Weed Alleyway 005-352-004
609 N Lassen St Weed Alleyway 005-352-008
507 French St Weed Alleyway 005-352-009
645 N Plumas St Weed Alleyway 005-353-012
635 N Plumas St Weed Alleyway 005-353-013
623 N Plumas St Weed Alleyway 005-353-014
619 N Plumas St Weed Alleyway 005-353-015
413 French St Weed Front Alleyway 005-353-008
411 French St Weed Front Alleyway 005-353-009
510 French St Weed Front 005-355-028
508 French St Weed Front 005-355-029

Book 5
608 N Plumas St Weed Front Side 005-281-009
617 N Shasta St Weed Front 005-281-020
704 N Shasta St Weed Trash Front Alleyway 005-282-003
660 N Shasta St Weed Alleyway 005-282-008
650 N Shasta St Weed Front Alleyway 005-282-009
644 N Shasta St Weed Trash Front Alleyway 005-282-010
626 N Shasta St Weed Trash Front Alleyway 005-282-012
618 N Shasta St Weed Alleyway 005-282-013
695 N Butte St Weed Front Alleyway 005-282-018
691 N Butte St Weed Alleyway 005-282-029
681 N Butte St Weed Alleyway 005-282-032
Weed Front Alleyway 005-282-034
667 N Butte St Weed Alleyway 005-282-035
665 N Butte St Weed Alleyway 005-282-023
639 N Butte St Weed Alleyway 005-282-025
623 N Butte St Weed Front 005-282-027
605 N Butte St Weed Alleyway 005-282-028
Weed Front 005-283-001
664 N Butte St Weed Front 005-283-006
Weed Rear 005-283-007
Weed Rear 005-283-010
622 N Butte St Weed Front 005-283-011
600 N Tehama St Weed Whole Parcel 005-284-001
600 N Humboldt Ave Weed Appliance Side 005-330-009
600 N Humboldt Ave Furniture Side 005-330-010
545 Pacific Ave Weed Whole Parcel 005-330-005
625 Pacific Ave Weed Front 005-330-004
647 Jefferson St Weed Whole Parcel 005-341-016
1070 French St Trash Alleyway 005-342-006
541 Jefferson St Trash Alleyway 005-343-003
525 Jefferson St Weed Alleyway 005-343-005
515 Jefferson St Weed Alleyway 005-343-006
930 Jefferson St Weed Alleyway 005-344-001
540 Jefferson St Weed Alleyway 005-344-002
520 Jefferson St Weed Alleyway 005-344-003
510 Jefferson St Weed Alleyway 005-344-004
549 Adams St Weed Alleyway 005-344-009
535 Adams St Weed Alleyway 005-344-010
533 Adams St Weed Alleyway 005-344-006
513 Adams St Weed Alleyway 005-344-007
921 Jackson St Weed Alleyway 005-344-008
550 Adams St Weed Front Alleyway 005-345-001
540 Adams St Weed Alleyway 005-345-002
534 Adams St Weed Front Alleyway 005-345-003
547 N Shasta St Weed Front 005-361-008
503 N Shasta St Weed Trash Front Side 005-361-012
Weed Front 005-363-009

Book 5
Weed Front 005-363-010
Weed Front 005-363-011
145 Vine St Weed Side 005-363-003
125 Vine St Weed Front 005-363-013
123 Vine St Weed Front 005-363-008
332 Vine St Weed Alleyway 005-401-001
450 N Plumas St Weed Alleyway 005-401-002
440 N Plumas St Weed Alleyway 005-401-003
428 N Plumas St Weed Alleyway 005-401-004
328 Vine St Weed Alleyway 005-401-007
429 N Shasta St Weed Trash Front Alleyway 005-401-009
421 N Shasta St Weed Front Alleyway 005-401-010
411 N Shasta St Weed Front 005-401-012
462 N Shasta St Weed Alleyway 005-402-001
454 N Shasta St Weed Trash Front Alleyway 005-402-002
450 N Shasta St Weed Alleyway 005-402-003
426 N Shasta St Weed Alleyway 005-402-004
235 W Wood St Weed Alleyway 005-402-013
433 N Butte St Weed Alleyway 005-402-014
425 N Butte St Weed Alleyway 005-402-011
418 N Butte St Weed Alleyway 005-403-005
451 N Plumas St Weed Front Side 005-392-009
415 W Wood St Weed Front 005-392-017
408 Pacific Ave Weed Front 005-381-004
427 Jefferson St Weed Trash Front Alleyway 005-382-004
417 Jefferson St Weed Front 005-382-005
450 Jefferson St Weed Weed Alleyway 005-383-001
446 Jefferson St Weed Alleyway 005-383-002
436 Jefferson St Weed Alleyway 005-383-003
Weed Alleyway 005-383-004
425 Adams St Weed Front 005-383-007
419 Adams St Weed Trash Front Alleyway 005-383-008
411 Adams St Weed Alleyway 005-383-009
452 Adams St Weed Front Alleyway 005-384-002
416 Adams St Weed Alleyway 005-384-006
451 Washington St Weed Alleyway 005-384-010
441 Washington St Weed Alleyway 005-384-011
1201 W Wood St Furniture Side 005-370-018

Book 17
Physical Address Type Add Location Add2 APN#
811 N Humboldt Ave Weed Rear 017-330-027
707 N Humboldt Ave Weed Whole Parcel 017-330-010
Weed Whole Parcel 017-330-011
Weed Whole Parcel 017-330-012
545 N Humboldt Ave Weed Rear 017-330-029
Weed Whole Parcel 017-330-030
475 N Humboldt Ave Weed Rear 017-330-022
457 N Humboldt Ave Weed Rear 017-330-018
455 N Humboldt Ave Weed Rear 017-330-017
1301 W Wood St Weed Rear 017-330-020
Weed Whole Parcel 017-340-011
Weed Whole Parcel 017-340-021
Weed Whole Parcel 017-340-020
Weed Whole Parcel 017-340-019
Weed Whole Parcel 017-340-023
Weed Whole Parcel 017-340-017
Weed Whole Parcel 017-340-024
Weed Whole Parcel 017-340-016
Weed Whole Parcel 017-340-013
110 E County Road 53 Weed Whole Parcel 017-170-030
920 S Tehama St Weed Whole Parcel 017-310-008
900 S Tehama St Weed Whole Parcel 017-310-005
910 S Tehama St Weed Whole Parcel 017-310-007

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