The board of supervisors shall establish a county service area for the maintenance and operation of all parks and recreational facilities, including those provided under Chapter 15.03, with its territory consisting of the entire unincorporated area of the county of Madera. (Ord. 615 § 3(part), 2006).

A. Subject to the approval of two-thirds of the electorate of the county of Madera as required by Article XIIIC of the California Constitution (Proposition 218), a special tax shall be levied against each parcel within the county of Madera for the operation and maintenance of all parks and recreational facilities that are open to the public, including those acquired or constructed under Chapter 15.03, to be paid and collected annually pursuant to Section 25210.66 of the Government Code as follows:
1. Single family residential zoning districts, multiple family residential zoning districts, and agricultural zoning districts: forty-nine dollars per dwelling unit.
2. Commercial and industrial zoning districts: forty dollars per one thousand square feet of improved building space up to a maximum of ten thousand square feet.
B. All moneys collected under this chapter shall be deposited in an account to be created by the resource management agency within the general fund, which shall be separate from the account established under Chapter 15.03, and all expenditures for operations and maintenance shall be made from this account. The director of the resource management agency shall report to the board of supervisors at least once per year on the income, expenditures, and status of the account, which report shall be included with the report to be presented under Chapter 15.03. (Ord. 615 § 3(part), 2006).