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(d) If the subject territor, !scribed entirely by sections or fracti( )rtions of sections (see Para- graph 2 (c) ), compute the processing fee as if the acreage involved were two acreage categories smaller. For example, the annexation of one section (640 acres) would be computed under the 21 — 60 acre category. (e) The fees in Section 4 of this schedule are based on the concept that any given action is confined to a single county. If more than one county is involved, add $50 for the second and each additional county involved. (f) Maximum Fees. No single fee shall exceed $3,300. (g) The processing fee shall accompany each statement unless prior arrangement for quarterly payments has been made. The use of quarterly payments shall be limited to those governmental entities that normally file more than 25 statements each year. Quarterly payments must be made during the month following the end of each quarter. See Section 3 W. (h) If the January 1st statutory deadline for filing statements is extended by a special validating act, the fees in Section 4 -shall be doubled. In such cases, the $3,300 maximum specified in Section 3 (f) shall not apply. The fees in this schedule shall be increased by ten percent, rounded to the nearest $5, for all state- ments filed between December lst and the end of the annual filing period. (i) "Concurrent annexation means the simultaneous annexation of territory to a district and to a zone or improvement district within the "Parent" district. Also included is the simultaneous annexation to a district and to an agency, authority, or metropolitan water district. (j) If an annexed or detached territory comprises an entire city, district, or zone without affecting the existence of that city, district, or zone, the total processing fee shall be $50. The fee for any annexation that eliminates an island of previously excluded territory shall be $50. If more than one island is eliminated by a single proceeding, add $5 for each additional island. (k) Payment of the fee for the formation of a city or district may be deferred until that city or district receives its first revenues (Ch. 512, Stats. 1978). Each deferment shall be subject to a $25 billing charge. IMPORTANT! If you have an unusual situation or are unsure, do not guess at the fee. Call Martin Rohrke at (916) 445-6950 or Leonard Marino at (916) 322-7183 or write. They will help you determine the correct fee. 4. PROCESSING FEES. See Section 3 for definitions and modifications of the fees under certain circumstances. A separate fee must be computed for each ordinance or resolution. (a) Annexations or detachments TOTAL ACREAGE OF ALL AREAS SINGLE AREA (SEC. 3 (a)) MULTIPLE AREA ANNEXATIONS Under 21 $ 95 21 — 61 $145 61 — 101 $210 101 — 661 $290 661 — 1500 $400 over 1500 $525 $ 95 + $20 per area over 1 $145 + " $210 + " $290 + " $400 + " $525 + " If annexation boundaries are completely coterminous with any existing boundaries, the total processing fee shall be $95. (See Section 3 (j). (b) Dissolutions, consolidations or mergers, per district or zone . .. $95 (See Section 3 (k) ) (c) Formations, including zones, or the addition of existing districts to the roll, per district or zone: Add $95 to the fee computed under "Annexations or detachments'. If a new district or zone is coterminous with any pre-existing city, district, or zone, the total processing fee shall be ... $95. (d) Concurrent annexations, reorganizations, and transfers or exchanges of territories: Add $25 to the fee computed under "Annexations or detachments'. If a reorganization consists of an annexation to a city and the detachment of that area from one or more districts, add $15 to the fee computed under "Annexations and detachments". (e) Subsequent related detachments from special districts or annexations to city districts of city -annexed areas filed during the same calendar year of the annexation to the city: $25 per single area detached or an- nexed by a single resolution. If more than one area is detached or annexed by a single resolution, the fee shall be $30 per area. If the resolution for a subsequent related detachment or annexation is filed after the calendar year in which the filing for the annexation to the city was made, add $10 to the fee computed under this section.