Special Assessment of 1982

In 1982 the Fire District's Board of Directors voted to enact Ordinacne 82-1 that was titled "An Ordinance Proposing a Special Tax For Fire Prevention and Suppression." The ordinance was done in conformance to then Government Code Section 53978 and effectively placed the question of a direct assessment to each parcel owner within the Fire Districts boundaries. The election was certified by the San Joaquin County Registrar of Voters with over two-thirds of the parcel owners voting in favor of the special tax.

Prior to September 1st of each year, the Fire District's Board of Directors sets the rates to be assessed to all parcels within the Fire District's boundaries. In fiscal year ending June 30, 2025 the parcel tax brought in approximately $3.1 million. This revenue source was not indexed to any consumer product index (CPI) for inflationary costs and has been set at the maximum rate for well over 20 years. Revenues collected are considered paramount to the Fire District's financial health and our ability to provide services to the City of Lathrop and the surrounding areas of Manteca. Members of the Fire Board of Directors that had the foresight to preserve the LMFD's financial health in 1982 were:

• Abraham "Abe" Giest (Chairman)
• Manuel Valverde
• Rolland Seegers
• Mike Gikas
• James Langston

Many of the foundational documents can be viewed in the pdf file attached to this page.