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Home My Public Portal About19740130 - Agenda Packet - Board of Directors (BOD) - 74-02 Meeting 74-2 MIDPENINSULA REGIONAL PARK DISTRICT Special Meeting Board of Directors January 30, 1974 7 :30 p.m. Monte Bello School 15101 Monte Bello Road Cupertino The January 23, 1974 , regular meeting of the Board of Directors of the Midpeninsula Regional Park District has been cancelled. A Special Meeting will be held at 7 : 30 p.m. on January 30 , 1974 , at Monte Bello School, Cupertino. A G E N D A ROLL CALL APPROVAL OF MINUTES - January 9, 1974 SPECIAL ORDERS OF THE DAY AND PUBLIC HEARINGS 1. Public Hearing on the Tentative Basic Policy of the Midpeninsula Regional Park District REPORTS 2. Taxation Structure Background and Training Materials H. Grench 3. Establishment of Trails Commission N. Hanko CLAIMS EXECUTIVE SESSION Personnel Matters ADJOURNMENT M-74-3 I MIDPENINSULA REGIONAL PARK DISTRICT Memorandum January 3, 1974 To: Board of Directors From: H. Grench, General Manager Subject: Taxation Structure Training Materials Attached is a proposal by Lawrence Klein which was an outgrowth of conversations Stan Norton and I have had with him. I think that the information which Mr. Klein would develop would be acquired over the course of time (some already has been) by the General Manager, Assistant General Manager, and Legal Counsel. The values of Mr. Klein's approach are the coherency of presentation, particularly the interrelatedness of various taxes, the written summaries, and the instructional session. The Board should decide upon the potential value to it compared with the $1,500 cost. When working with individual landowners and getting into financial details, the staff will often have to confer with a tax attorney or tax accountant available to the District, even if the proposal is adopted. HG:chh Attach. SPAETH, BLASE, VALENTINE & KLEIN A PROFESSIONAL CORPORATION ATTORNEYS AT LAW GUY BLASE 400 CHANNING AVENUE C.GRANT SPAETH ' POST OFFICE BOX 1320 PAUL C.VALENTINE PALO ALTO,CALIFORNIA 94302 LAWRENCE A.KLEIN PETER A.WHITMAN AREA CODE 415 GEORGE C.FISHER TELEPHONE 327-6700 W. WARE January 2, 19 74 C RAIG AIG S.S.RITCHEY Mr. Herbert Grench Executive Director Midpeninsula Regional Park District 145 Distel Drive Los Altos, Calif. 94022 Dear Herb; Pursuant to our conversations and telephone calls, you have asked me to set forth my thoughts as to appropriate tax background and training material for your staff and Board. In our conversations we identified three levels of sophisti- cation for such material. The first is that level which would be appropriate for inclusion in a brochure which would be distributed to members of the public or, at least, interested landowners. The second level would go more deeply into tax and estate planning concepts but would not be overly techni- cal. The third level would involve technical analysis suitable to professional journals. It is the second level with which I am concerned in this letter. I believe it would be useful for your staff and the Board to have a solid appreciation of the tax implications of real estate transactions. This will not only enable you to i have a better appreciation of the problems of a landowner, but, perhaps more importantly, may enable you to conduct your negotiations and fashion your offers for purchase in a manner which will more creatively meet the needs of the land- owner. Of course, no representative of the District should ever place himself or herself in the position of appearing to advise a landowner on tax or legal matters but I am sure the imaginative proposals will always be welcomed by land- owners. To train the staff and Board in these areas I would. propose to prepare • a series of short position papers on federal estate tax, state inheritance tax, federal and state gift taxes , federal and state income taxes and local pro- perty taxes on the holding,sale and gift of real property. I would further propose to conduct a one-day or perhaps one half-day training session on these topics . The format for the training session would be to use the background papers as "homework material" and also to present to the partici- pants hypothetical problems in order to emphasize the inter- relationship of the various tax considerations. This last point in my judgment is crucial. If a training program is to be successful, the participants should come out of it with F Mr. Herbert Grench January anuar 2 1974 page 2 e then one upon the o h se taxes work o ofhowte an understanding P In order to keep the expenses of such a program within manageable limits, I would propose to use one or two Stanford Law students to prepare much of the written material. I would of course supervise their work and be responsible for it. My estimate for the cost of this program is $1500. The training session would take place approximately sixty (60) days after approval by the Board. I understand that the decision whether to proceed with such a program, and at the level I have outlined, is a policy decision for the Board to make. If I can be of any assistance in helping you and the Board reach that decision, I would be pleased to discuss the matter further with you. Sincerely yours, 1.7�WRENGE A. KLEIN LAK/lsg 1 MIDPENINSULA REGIONAL PARK DISTRICT 745 DISTEL DRIVE, LOS ALTOS,CALIFORNIA 94022 (415)965-4717 January 21 , 1974 To: Board of Directors From: Nonette Hanko Subject: Trails Task Force Dear Colleagues : During the Trails presentation to us on November 28 by Tony Look, Barbara Rusmore and Curtis Mitchell, I noticed a missing planning element of some significance. Although San Mateo County's trails system is based on people having walked the trails and knowledge that such a trail is really possible, the area in Santa Clara County comprising the District, has not been given similar treatment, and represents only a schematic plan of green lines on a map. It is important for the District in the development of the general plan to know where the feasible trails exist or could exist from both a physical and ecological point of view, and which would serve particularly to connect land areas in a linear park type of trail system. I am proposing, therefore, that the Board appoints a 'trails Task Force to undertake this work. The Task Force would consist initially of five members each Director responsible for the appointment of one ) , and technical advisors we would name who have special expertise in the actual building or development of trails. One member should be competent in the area of photography, especially to capture alternate trails for later decisions. The five-member group may wish to enlarge its membership, but the original appointees will be answerable to the Board. Other technical advisors can be added by the Task Force as needed. The Board should be ready to pay expenses such as maps, film, and other materials, however, our own staff's time should be limited to an initial presentation of the District's land area. Later staff involvement may be desir- able when the group's work is accomplished and their report ready to be sub- mitted to us. Although Herb's time should be spared as much as possible, all of us will want to be kept informed of meetings and hikes and attend when possible. As a first action, a letter should be sent to all known conservation and trail organizations , councils , and planning commissions in the District, setting forth the proposal and inviting names of citizens the particular group would recommend to serve on the Task Force. A time limit should be set ( one month ) to receive names. Each member of the Board would select one person to represent his or her area of the District. Herbert A.Grench,General Manager Board of Directors:Daniel S.Condron, Katherine Duffy, Nonette G.Hanko,William G.Peters,Daniel G.Wendin I expect to be responsible for all steps necessary to establish the Task Force and set it in motion, and once it is an operating group,be responsible for reporting periodically to the Board on any financial or other needs of the group to complete its charge. I have developed the following initial time table 1. Send letters to organizations inviting names for appointment by the Board by March 1. ( to be sent immediately 2 . Board adopts present County trail system as it pertains to the District, as a preliminary working plan for use by the Task Force. 3. Board appoints Task Force members and selects technical advisors. 2. and 3. for agenda March 13 ) It would be my hope that the Task Force be as flexible in its operation as possible, but be impressed as to our need for the group's fulfilling its charge at as early a date as possible. I recommend that its simple charge be as stated: To recommend a feasible trail system within the District's boundaries which will include connecting urban areas of the District to the open spaces of the Baylands and Foothills, and which can be connected to trails of, San Mateo and Santa Cruz Counties and other trails of Santa Clara County. Sincerely, C-74-2 i January 30, 1974 MIDPENINSULA REGIONAL PARK DISTRICT C L A I M S # Amount Name Description 341 $ 46.09 Petty Cash Supplies $ 7 .89 Postage 32 .80 Meals 5 . 40 342 64 . 16 Carroll Harrington Mileage $14.16 Postage 50 . 00 343 184 .70 William Hafner Travel Expense ri 344 14,. 25 Merle W. Anderson Subscription: San Jose III Mercury-News 345 38. 48 American Copy Service Duplicating 346 35 .00 Wall Street Journal 1 year subscription 347 104 .66 Young & Associates Office supplies 348 2,236 .54 Curtis Lindsay, Inc. Office furnishings 349 187 . 14 Santa Clara County Office supplies i 350 117 .23 Herbert Grench Mileage, meals, duplicating i 351 300.00 U.S. Postmaster Postage 352 438 .40 Pitney Bowes Postage meter 353 30. 24 Ash Copy Center Duplicating i C-74-2 REVISED Approved 1/30/74 January 30, 1974 MIDPENINSULA REGIONAL PARK DISTRICT C L A I M S Amount Name Description 341 $ 46.09 Petty Cash Supplies $ 7 .89 Postage 32.80 342 , VOID Meals 5 .40 343 184.70 William Hafner Travel Expense 344 14..25 Merle W. Anderson Subscription: San Jose Mercury-News . 345 38 .48 American Copy Service Duplicating 346 35.00 Wall Street Journal l year subscription 347 104 .66 Young & Associates Office supplies 348 2,236.54 Curtis Lindsay, Inc. Office furnishings 349 187 :14 Santa Clara County Office supplies 350 117 .23 Herbert Grench -Mileage, meals, duplicating 351 300.00 U.S. Postmaster Postage 352 420.40 Pitney Bowes Postage meter 353 30.24 Ash Copy Center Duplicating 354 64 .16 Carroll Harrington Mileage $14 .00 Postage 50 ,00 355 15.00 Stanford Daily Subscription M-74-12 A, AL MIDPENINSULA REGIONAL PARK DISTRICT Memorandum To: Board of Directors From: H. Grench, General Manager Subject: Packet Materials Other packet materials will be transmitted separately prior to the February 13, 1974 , meeting. Please note that the meeting will be held at the MRPD headquarters. HG:chh