Honoring Sacred Ground: Upholding Veterans' Rights and Restoring Integrity
- BVMB Board
- Jan 26
- 8 min read
The Veterans property in question is subject to important legal protections under California law, ensuring the land is used for its intended purpose. Although the County owns the land, this ownership does not grant them unrestricted authority to repurpose it. The funds used to purchase the property were collected through a special tax authorized under Section 4041f of the Political Code, which explicitly limited its use to veterans' memorials and meeting places. Under the Revenue and Taxation Code, such funds must be used solely for the purpose for which they were approved. Additionally, the California Military and Veterans Code § 1266 reinforces that land dedicated for veterans' use cannot have its purpose revoked unless substitute facilities are provided or the veterans themselves abandon the property. These laws uphold the principle that taxpayer funds and veterans' rights must be respected, ensuring the County remains accountable for honoring these legal commitments.
The cited codes and acts of legislation that governed the purchase of this land and its intended purpose are provided below. Veterans’ memorial lands are sacred and should not be desecrated. Yet, the County continues to skirt these legal and ethical obligations in an effort to steamroll Brentwood taxpayers and the veterans of East County. In their remarks, the County has never provided any explanation as to why these laws—meant to protect the land’s use—do not apply to them. Instead, they offer excuses, citing the need for a fire station, claiming they are not altering the hall, asserting ownership gives them unrestricted rights, or justifying their actions by pointing to the previous fire station on the land. These arguments fail to address the core issue: the land was purchased with special tax funds designated for veterans' use, and that purpose is protected by law. This is an opportunity for the Board of Supervisors to be heroes, to correct a longstanding wrong, and to restore the land to its rightful and intended use. Read the laws below for yourself.
Original Authority to Purchase the Land
Legislation § 4041f. Added by Stats. 1921, p. 476.
§4041f. Homes and meeting places for veterans. Any county may provide and maintain (1) a home or homes for veteran soldiers, sailors and marines who have served the United States honorably in any of its wars; (2) buildings, memorial halls, or meeting places for the use of patriotic, fraternal and benevolent associations of such persons. For these purposes the board of supervisors of any county shall have jurisdiction and power:
(a) To purchase, receive by donation, take by condemnation, lease or otherwise acquire, real or personal property necessary for such building or buildings, and to improve, preserve, take care of, manage and control the same.
(b) To purchase, construct or lease, build or rebuild, furnish or re-furnish, or repair any and all such buildings, and to provide all necessary custodians, employees, attendants and supplies for the proper maintenance of the same.
(c) To levy in any year a special tax not to exceed three mills on the one dollar of assessed valuation on all the taxable property in the county, such tax to be in addition to all other taxes provided for and the fund so created to be expended for the purposes hereof.
(d) To establish a fund or funds for the purposes hereof, and to transfer from the general fund to such fund or funds, from time to time, such moneys as the board may deem necessary.
(e) To incur, in the manner provided by law, a bonded indebtedness on behalf of the county for any of the purposes hereof.
The Political Code of the State of California adopted March 12, 1872. With amendments up to and including those of the 45th session of the Legislature, 1923. Page 1226.
County Board of Supervisors exercising the authority to levy a tax for Veterans memorials and meeting places
March 20th, 1922 Board of Supervisors Meeting
In the matter of application of members of the American Legion for tax levy for building memorial halls,
A delegation from American Legion Posts of Contra Costa County appears before the Board at this time, and certain members of said Committee, to wit: Ray Spencer. L. E. Mehaffey and T. M. Carlson address the Board on behalf of levying a tax for the purpose of building memorial Halls in Contra Costa County for use of American Legion Posts and ex-servicemen, as provided for in Section 404lf of the Political Code of the State of California.
After hearing argument of the respective parties, upon motion of Supervisor Knott, seconded by Supervisor Casey. It is by the Board Resolved that it is the intention of the Board of Supervisors at the proper time for levying taxes to levy a special tax of $.002 on each $1.00 of assessed valuation of all taxable property of the County of Contra Costa; said tax to be in addition to all other taxes provided for, and the fund so created to be expended for the purposes set forth in Section 4041f of the Political Code of the State of California.
The foregoing order is passed by the unanimous vote of the Board.
Contra Costa County, Supervisor's Records Volume 23, covering January 15, 1922 to November 19, 1923, page 30
Purchase of the Land
May 21st, 1923
Book 438 Deeds Page 321
Original lot lines for the purchase
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Chapter 2. Counties Transactions and Use Tax
7285.5. Counties authorized to levy tax for specific purposes. (a) As an alternative to the procedure set forth in Section 7285, the board of supervisors of any county may levy, increase, or extend a transactions and use tax throughout the entire county or within the unincorporated area of the county, as applicable, for specific purposes.
The tax may be levied, increased, or extended at a rate of 0.125 percent, or a multiple thereof, for the purpose for which it is established, if all of the following requirements are met:
(1) The ordinance proposing that tax is approved by a two-thirds vote of all members of the board of supervisors and is subsequently approved by a two-thirds vote of the qualified voters of the entire county if levied on the entire county or the unincorporated area of the county if levied on the unincorporated area of the county, voting in an election on the issue.
(2) The transactions and use tax conforms to the Transactions and Use Tax Law Part 1.6 (commencing with Section 7251).
(3) The ordinance includes an expenditure plan describing the specific projects for which the revenues from the tax may be expended.
(b) A county shall be deemed to be an authority for purposes of Chapter 1 (commencing with Section 55800) of Part 3 of Division 2 of Title 5 of the Government Code.
(c) The revenues derived from the imposition of a tax pursuant to this section shall only be used for specific purposes within the area for which the tax was approved by the qualified voters.
History—Added by Stats. 1989, Ch. 277, in effect August 7, 1989. Stats. 1990, Ch. 1707, in effect January 1, 1991, deleted "with a population of 350,000 or less on January 1, 1987" from the second sentence of the first paragraph; added "0.25 or" to the second sentence of the second paragraph. Stats. 1999, Ch. 643, (AB 1679), deleted "majority" after
"approved by a", and added "in the amount … by law" after "on the issue" in subdivision (a). Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, substituted "levy a transactions and use tax" for "establish an authority" after "any county may", substituted "The tax may be levied" for "An authority so established may impose a transactions and use tax" after "for specific purposes", deleted "or 0.5" after "rate of 0.25", and added ", or multiple thereof," after "percent" in the first paragraph; substituted "all members of the board of supervisors" for "the authority" after "vote of", added "two-thirds" after "approved by a", and deleted "in the amount that is otherwise required by law" after "on the issue" in subdivision (a). Stats. 2003, Ch. 709 (SB 566), in effect January 1, 2004, added ", increase, or extend" after "may levy" in the first sentence, and added ", increased, or extended" after "may be levied" in the second sentence of the first paragraph; and added "the Transactions and Use Tax Law" after "conforms to" in subdivision (b). Stats. 2007, Ch. 504 (AB 1063), in effect October 11, 2007, added subdivision letter designation (a) before first paragraph, renumbered former subdivisions (a), (b), and (c) as (1), (2), and (3), and added new subdivision (b). Note. — Section 3 of Stats. 2007, Ch. 504 (AB 1063) specified that nothing in Chapter 251 of the Statutes of 2001 shall be construed to affect the validity of a transaction and use tax being levied on the effective date of this act by an authority created pursuant to Section 7285.5 of the Revenue and Taxation Code as it read on December 31, 2000, and any tax so levied is hereby declared to be valid for all purposes. Stats. 2011, Ch. 176 (AB 686), in effect January 1, 2012, substituted "0.125" for "0.25" after "at a rate of" in the second paragraph. Stats. 2014, Ch. 148, (AB 2119), in effect January 1, 2015, added "throughout…as applicable," after "and use tax" in the first sentence of subdivision (a); added "entire" after "voters of the" and added "if levied on….of the county," after "county" in paragraph (1) of subdivision (a); added subdivision (c).
Special districts require a super majority of voter approval.—Revenue and Taxation Code Section 7285.5 authorized a county to create an authority that, after a two-thirds vote of the authority, can impose sales tax with a simple majority of voter approval. A tax adopted under this section without a two-thirds vote of the electorate violated proposition 13 which allows impositions of special taxes by special districts only if the tax is approved by at least two-thirds of the voters. Monterey Peninsula Taxpayers Association v. County of Monterey (1992) 8 Cal.App.4th 1520.
New Protections for Taxpayers
Local governments have been caught using special tax funds for other purposes so the legislature had to pass the Local Agency Special Tax and Bond Accountability Act to require the local government to provide accountability measures on such taxes. Unfortunately, it took effect on any new tax measures after January 1, 2001 and for voter-approved measures. see California Government Code Section 50075.1. http://leginfo.ca.gov/pub/99-00/bill/sen/sb_0151-0200/sb_165_bill_20000919_chaptered.pdf
Military and Veterans Code - MVC
DIVISION 6. VETERANS BUILDINGS, MEMORIALS, AND CEMETERIES [1170 - 1480] ( Heading of Division 6 amended by Stats. 1999, Ch. 604, Sec. 1. )
CHAPTER 2. County and City Buildings [1260 - 1266] ( Chapter 2 enacted by Stats. 1935, Ch. 389. )
1266.
(a) Whenever a city, county, or city and county has provided, maintained, or provided and maintained any building, memorial hall, meeting place, memorial park, or recreation center for the use or benefit of one or more veterans associations, veterans service organizations, or nonprofit veteran service agencies pursuant to Section 1262 or Section 37461 of the Government Code, the provision of that facility and its acceptance by the veterans associations, veterans service organizations, or nonprofit veteran service agencies constitutes a dedication of that property to a public purpose, and the city, county, or city and county may not revoke the dedication, so long as the veterans associations, veterans service organizations, or nonprofit veteran service agencies have not violated the terms and conditions of the dedication, unless the city, county, or city and county dedicates substitute facilities or unless the veterans associations, veterans service organizations, or nonprofit veteran service agencies have either consented to the proposed city, county, or city and county action or have abandoned use of the facilities.
(b) For purposes of subdivision (a), a property shall not be considered abandoned if the veterans association, veterans service organization, or nonprofit veteran service agency is required to move from the property in order for the property to undergo seismic retrofitting or remodeling.
(Amended by Stats. 2013, Ch. 697, Sec. 5. (SB 725) Effective January 1, 2014.)
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