Shall approval be given to Resolution No. 99-29 of the Sutter County Board of Supervisors? The resolution annually imposes a special parcel tax to pay for maintenance of Happy Park, beginning with fiscal year 1999-2000. For the first year the tax is $27.94. For each subsequent year, the board determines the tax subject to a cap of $27.94 increased annually by 2% compound interest. The tax will replace assessments previously levied.