HomeMy WebLinkAboutMINUTES - 08041992 - 2.4 TO: BOARD OF SUPERVISORS �,E...TL...•o
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FROM: John Cooper, Acting Fire Chief Costa Moraga Fire Protection District o..7 �s
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Y
DATE: July 30, 1992 f�'+i`uiiw� �f
SUBJECT: Request for Fire Flow Tax Election
SPECIFIC REQUEST($)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
I . RECOMMENDED ACTION:
Authorize the County Clerk, Elections Officer, to place
the matter of amending Ordinance 80719 to increase the
maximum fire flow tax rate of the Moraga Fire Protection
District from 6 cents to 30 cents before the district
voters for approval in the November 3 , 1992 election; (and)
to further authorize the consolidation of the fire flow tax
measure with other measures on the November 3 , 1992 ballot
as recommended by the Moraga Fire District Commission
(resolution attached) .
II . FINANCIAL IMPACT:
If approved, the measure will provide an additional revenue
source of approximately $2 , 478 , 000. 00 per year to maintain
Moraga Fire Protection District services at current levels.
III . REASONS FOR RECOMMENDATION:
State action to reduce or eliminate the Special District
Augmentation Fund will drastically lower revenue to fund
services of the Moraga Fire Protection District. Revenue
from voter approved fire flow taxes will be needed to
maintain current service levels provided by the district.
CONTINUED ON ATTACHMENT: X YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON- August 4, 1992 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
X I I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSEN? ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: County Administrator ATTESTED August 4, 1992
County Counsel PHIL BATCHELOR,CLERK OF THE BOARD OF
Auditor-Controller SUPERVISORS AND COUNTY ADMINISTRATOR
Elections
Moraga Fire Protection District
BY V1 ,DEPUTY
M382 (10/BB►
54
7
IV. BACKGROUND:
In June of 1980, voters of the Moraga Fire Protection
District overwhelmingly approved Ordinance 80-19 which
provides a permanent fire flow taxing authority to maintain
fire district services and capital outlay programs. Fire
flow tax rates are established annually by the Board of
Supervisors in their capacity as Governing Board of the
Moraga Fire Protection District. County Ordinance 80/19
currently limits the maximum fire flow tax rate to 6 cents.
The Moraga Fire Commission has recommended that a maximum
rate of 30 cents per gallon of fire flow be established to
maintain district services at current levels in the absence
Special District Augmentation Funds. This increase in the
maximum allowable rate will require voter approval by a
2/3rds majority of the voters voting on the measure.
V. CONSEQUENCES OF NEGATIVE ACTION:
Continuing revenue shortfalls will affect the ability of
the Moraga Fire Protection District to maintain current
levels of fire protection and paramedic/ambulance service.
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on August 4 , 1992, by the following vote:
AYES: Supervisors -.Fanden, Schroder, Torlakson, McPeak
NOES: None
ABSENT: Supervisor Powers
ABSTAIN: None
RE: Authorizing an Increase } RESOLUTION NO. 92 /522
in a Special Tax in Order to ) (Gov. C . §§ 50077 ,53978
Provide Additional Funding For) and Elec . C. §§5200 ff . )
Fire Protection in the Moraga )
Fire Protection District )
The Board of Supervisors of Contra Costa County RESOLVES THAT:
This Board recognizes the need for increased fire protection
funding in the Moraga Fire Protection District and the difficulty
of funding fire protection services by revenues now available.
Government Code section sections 50077 and 53978 establish
procedures for voter authorization of a special tax, or an
increase in such a tax, in order to provide additional funding
for fire protection.
This Board has adopted on this date Ordinance No. 92- 49 in
order to provide for an increase in the Moraga Fire Protection
District special tax. This Board hereby RESOLVES that this
Ordinance is to be presented for approval of the voters of the
District according to the Ballot Proposition attached as Exhibit
A, which is to be placed on the November 3 , 1992 election ballot.
This Board FURTHER RESOLVES that the County Clerk (Elections
Clerk) is directed to take all steps necessary to place the
attached proposition on the November 3 , 1992 ballot for the
Moraga Fire Protection District and that this election be
consolidated with any other election scheduled for that territory
on November 3, 1992 .
I hereby certify that this Is a true and Correct copy of
an action taken and entered on the minutes of the
Board of Supervis rs on the date shown.
ATTESTED:
PHIL BATCHELjfR,Clerk of the Boaro
of Supervisors and County Administrator
BY �� � Deputy
DCG/jh
J-9:a:\moraga.res
cc: County Administrator
County Counsel
Elections
Auditor-Controller
Moraga Fire Protection District'
Ballot Proposition
Moraga Fire Protection District Special Tax
Shall Ordinance 92- 49 of the Board of Directors of the Moraga
Fire Protection District be approved so as to authorize an
increase in a special tax on property on the secured tax roll,
reflecting the risk of fire to the improvements on each parcel,
in order to provide additional funds for fire protection and
prevention services?
�2y�
COUNTY COUNSEL'S ANALYSIS OF MEASURE PROPOSING
A SPECIAL TAX FOR THE MORAGA FIRE PROTECTION DISTRICT
MEASURE
Article XIIIA of the California Constitution (Proposition
13 ) requires that any new local agency special tax be approved by
two-thirds of those voting on the proposed tax. Government Code
section 53978 authorizes a fire district to impose a special tax
to fund fire prevention and protection services if approved by
two-thirds of those voting on the proposal . In 1980 the Board of
Supervisors of Contra Costa County, as the ex officio Board of
Directors of the Moraga Fire Protection District, at the request
of the Moraga Fire District Board of Commissioners, adopted an
Ordinance which established a special tax for fire protection and
prevention services throughout the District . That Ordinance was
approved by a two-thirds vote . The Board recently adopted
Ordinance 92- , authorizing an increase in the tax rate from 6
cents to 30 cents . If this Measure is approved by a two-thirds
vote, the maximum rate that can be set by the District 's
Governing Board will be increased from 6 cents to 30 cents .
The authorizing legislation requires that the proceeds of
this tax be used solely for the purposes of obtaining,
furnishing, operating and maintaining fire suppression equipment
or apparatus, for paying the salaries and benefits of
firefighting personnel, and for such other fire protection or
prevention expenses as are deemed necessary by the District .
This tax is not based upon the value of property. The' tax
is based principally on the risk of fire for each parcel of real
property in the District. Under the Ordinance, the amount of
taxes for an improved parcel (e .g. , a parcel with a home) is
determined by multiplying the rate set annually by the District' s
Governing Board by the "improved parcel combined fire risk
factor" for the parcel . This factor is calculated by a formula
reflecting the risk of fire to each structure, based upon the
type of construction, the square footage, and the presence or
absence of an approved sprinkler system. For an unimproved
parcel (e .g. , a vacant lot) , the amount of taxes is determined by
multiplying the rate set annually by the District' s Governing
Board by the "unimproved parcel fire risk factor. " This factor
is calculated by a formula reflecting the risk of fire for a
parcel, based upon the acreage of the parcel . The precise
formulae are set forth in the text of the ordinance in the
Voter' s Pamphlet .
Insofar as feasible, the taxes will be collected and
administered in the same manner as secured roll ad .valorem
property taxes . A special appeals procedure is provided so that
taxpayers can have a hearing to contest any part of the
computation of their taxes .
DCG/jh
ORDINANCE NO. 92-49
(An Ordinance of the Moraga Fire Protection District Amending
Ordinance No. 80-19 to Authorize an Increase in the Special Tax
for Fire Protection and Prevention Services )
The Contra Costa County Board of Supervisors as the Board of
Directors of the Moraga Fire Protection District of Contra Costa
County ORDAINS as follows :
SECTION ONE Amendment of Tax Rate. Paragraph 1 of ARTICLE III
of Ordinance No. 80-19 of the Moraga Fire Protection District is
amended to read as follows :
1 . Setting of the Tax Rate.
The District's Board of Fire Commissioners, prior to each
July 1st, shall recommend to the District's Board of Directors
the tax rate to be set for the next fiscal year. Thereafter, at
a regularly scheduled meeting held prior to the end of July, the
Board of Directors of the Moraga Fire Protection District shall
set the rate which shall be applied to determine the taxes for
the next fiscal year. The rate shall be in cents and shall be
determined to the closest one-tenth of a cent (e.g. , a rate of
4 . 5 cents ) that the Board of Directors of the District deems
appropriate to achieve the purposes of this Ordinance; provided,
however, that said rate shall not exceed 30 . 0 cents unless an
increase in such maximum rate is approved by two-thirds of the
voters voting on such an increase in a district-wide election.
SECTION II . EFFECTIVE DATE. This Ordinance shall take effect
immediately upon its confirmation by two-thirds of the voters
voting within the District in an election to be held November 3,
1992 and shall be effective for the 1992-93 fiscal year.
Notwithstanding Section One, upon passage. this Board may take
such retroactive actions as may be appropriate to fully implement
this Ordinance for the 1992-3 fiscal year.
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors , County of Contra Costa, State of California, on this
4
day of August, 1992 by the following vote.
AYES: -.Supervisors Fanden, Schroder, Torlakson, McPeak.
NOES: None
ABSENT: Supervisor Powers
ATTEST: Phil Batchelor, County Administrator
and Cler og the Board of Supervisors Board Chair
DCG/jh
J-9:a:\moraga.ord By: C,/lh�� -_
Deputy Clerk
TO: BOARD OF SUPERVISORS st.
Contra
FROM: David H. Evans, Fire Chief CQSteI
Orinda Fire District
County
DATE: August 4, 1992
SUBJECT: FIRE FLOW TAX ELECTION
RESOLUTION NO. 92/523
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
I. RECOMMENDED ACTION:
Authorize the County Clerk, Elections Officer, to place the matter of establishing
Ordinance 92- 50 to provide a maximum fire flow tax rate of the Orinda fire
Protection District of 30 cents before the district voters for approval in the
November 3, 1992 election; (and) further authorize the consolidation of the fire
flow tax measure -with other measures on the November 3, 1992 ballot as recommended
by the Orinda Fire District Commission, (resolution attached.)
II. FINANCIAL IMPACT:
If approved, the measure will provide an additional revenue source of approximately
$2,200,000 per year to maintain Orinda Fire Protection District services at
current levels. `
III. REASONS FOR RECOMMENDATION:
State action to reduce or eliminate the Special District Augmentation Fund will
drastically lower revenue to fund services of the Orinda Fire Protection District.
Revenue from voter approved fire flow taxes will be needed to maintain basic
service levels provided by the district.
CONTINUED ON ATTACHMENT: X YES SIGNATURE.
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON — AUgUSt 4, 1992 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
X I 1 HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: County Administrator ATTESTED August 4, 1992
County Counsel
Elections PHIL BATCHELOR,CLERK OF THE BOARD OF
Orinda Fire Protection District SUPERVISORS AND COUNTY ADMINISTRATOR
M382 (10/88) BY ,DEPUTY
FIRE FLOW TAX ELECTION RESOLUTION PAGE 2
IV. BACKGROUND:
After the passage of Prop 13, the Orinda Fire District received
funds for its budget through property taxes and the Special
District Augmentation Fund (SDAF) . With the possibility of the
State abolishing the SDAF due to the current budget crises, the
Orinda Fire Board of Commissioners is recommending that a special
tax measure be placed on the November 3, 1992 ballot establishing a
fire flow tax that would take the place of the lost SDAF. The Fire
Commission is recommending a maximum rate of 30 cents per gallon of
fire flow. After approval of the annual budget and proposed tax
rate, by the Orinda Board of Fire Commissioners, the Contra Costa
County Board of Supervisors in their capacity as Governing Board of
the Orinda Fire District will annually establish the fire flow tax
rate in a range of 0-30 cents.
V. CONSEQUENCES OF NEGATIVE ACTION:
Continuing revenue shortfalls will affect the ability of the Orinda
Fire Protection District to maintain basic levels of fire
protection and related services.
COUNTY COUNSEL'S ANALYSIS OF MEASURE PROPOSING
A SPECIAL TAX FOR THE ORINDA FIRE PROTECTION DISTRICT
MEASURE
Article XIIIA of the California Constitution (Proposition
13 ) requires that any new local agency special tax be approved by
two-thirds of those voting on the proposed tax. Government Code
section 53978 authorizes a fire district to impose a special tax
to fund fire prevention and protection services if approved by
two-thirds of those voting on the proposal . The Board of
Supervisors of Contra Costa County, as the ex officio Board of
Directors of the Orinda Fire Protection District, at the request
of the Orinda Fire District Board of Commissioners, adopted
Ordinance 92- , authorizing a special tax for fire protection
and prevention services throughout the District. That Ordinance
must be approved by a two-thirds vote of those voting in the
District in order to allow the tax. If this Measure is approved
by a two-thirds vote, the maximum rate that can be set by the
District' s Governing Board will be 30 cents .
The authorizing legislation requires that the proceeds of
this tax be used solely for the purposes of obtaining,
furnishing, operating and maintaining fire suppression equipment
or apparatus , for paying the salaries and benefits of
firefighting personnel, and for such other fire protection or
prevention expenses as are deemed necessary by the District.
This tax is not based upon the value of property. The tax
is based principally on the risk of fire for each parcel of real
property in the District . Under the Ordinance, the amount of
taxes for an improved parcel (e.g. , a parcel with a home) is
determined by multiplying the rate set annually by the District' s
Governing Board by the "improved parcel combined fire risk
factor" for the parcel . This factor is calculated by a formula
reflecting the risk of fire to each structure, based upon the
type of construction, the square footage, and the presence or
absence of an approved sprinkler system. For an unimproved
parcel (e.g. , a vacant lot) , the amount of taxes is determined by
multiplying the rate set annually by the District' s Governing
Board by the "unimproved parcel fire risk factor. " This factor
is calculated by a formula reflecting the risk of fire for a
parcel , based upon the acreage of the parcel . The precise
formulae are set forth in the text of the ordinance in the
Voter' s Pamphlet .
Insofar as feasible, the taxes will be collected and
administered in the same manner as secured roll ad valorem
property taxes . A special appeals procedure is provided so that
taxpayers can have a hearing to contest any part of the
computation of their taxes .
DCG/jh
J-9:a:\orinda.tax
ORINDA FIRE PROTECTION DISTRICT
SPECIAL TAX MEASURE
ORDINANCE NO. 92- 50
(An Ordinance of the Orinda Fire Protection District
Authorizing a Special Tax for
Fire Protection and Prevention Services)
The Contra Costa County Board of Supervisors as the Board of Directors of
the Orinda Fire Protection District of Contra Costa County does ORDAIN as
follows:
ARTICLE I. PURPOSE AND INTENT. It is the purpose and intent of this
Ordinance to authorize the levy of a tax on parcels of real property on the
secured property tax roll of Contra Costa County that are within the Orinda
Fire Protection District in order to augment funding for fire protection
and prevention services.
This tax is a special tax within the meaning of Section 4 of Article
XIIIA of the California Constitution, and this Ordinance is enacted
pursuant to Government Code Section 53978. Because the burden of this tax
falls upon property, this tax also is a property tax, but this tax is not
determined according to nor in any manner based upon the value of property;
this tax is based, to the extent practical, upon the improvements to each
parcel and, specifically, the risk of fire attendant to such improvements,
insofar as not inconsistent with this Ordinance or Government Code Section
53978 and insofar as applicable to a property tax that is not based on
value, such provisions of the California Revenue and Taxation Code and of
Article XIII of the California Constitution as relate to ad valorem
property taxes are intended to apply to the collection and administration
of .this tax (Article IV of this Ordinance) , as authorized by Government
Code Section 53978 (d) .
The revenues raised by this tax are to be used solely for the purposes
of obtaining, furnishing, operating, and maintaining fire suppression
equipment or apparatus, for paying the salaries and benefits of
firefighting personnel, and for such other fire protection or prevention
expenses as are deemed necessary by the Orinda Fire Protection District.
ARTICLE II. DEFINITIONS. The following definitions shall apply
throughout this Ordinance:
1. "Parcel" means the land and any improvements thereon, designated
by an assessor's parcel map and parcel number and carried on the secured
property tax roll of Contra Costa County. For purposes of this Ordinance,
parcel does not include any land or improvement outside the boundaries of
the Orinda Fire Protection District nor any land or improvements owned by
any governmental entity.
2. "Improved parcel" means any parcel upon which any combustible
improvement exists.
3. "Unimproved parcel" means any parcel except an improved parcel.
4. "Combustible improvement" means any building or other
improvement, including all attached parts of such building or other
improvement, if any contents or part of the building or other improvement
is capable of burning.
5. "Improvement" means those items included within the Revenue and
Taxation Code Section 105 definition of improvements, except for 1) fences,
poles and walls that are not a part or connected to a structure and 2)
trees and vines.
6. "Fiscal year" means the period of July 1 through the following
June 30.
7. "Improved parcel fire risk factor" means the figure calculated
for each combustible improvement on an improved parcel, according to the
following formula:
Improved parcel fire risk factor = 18 x C x ✓ A x . 5S
Where:
C = the coefficient for the type of construction of the improvement,
as specified on page 4 of the Insurance Services Office Fire Suppression
Rating Schedule dated 1980. A copy of the guide shall be available for
public inspection at the Administrative Headquarters of the District,
Orinda, CA
Area = the approximate total square footage of the improvement,
including all floors (basements included) and all attached parts of the
improvement.
S = 2/ft. for a combustible improvement that does not contain an
approved sprinkler system.
S = 1/ft for a combustible improvement that does contain an approved
sprinkler system.
8. "Improved parcel combined fire risk factor" means the total of
the improved parcel fire risk factors for all combustible improvements on a
parcel.
9. "Unimproved parcel fire risk factor" means the figure calculated
for an unimproved parcel according to the following formula:
Unimproved parcel fire risk factor = 400 + (EA x 5/acre)
Where:
EA = the amount of acreage of the parcel that is in excess of 1 acre.
ORDINANCE 92-50
10. "Rate" or "tax rate" means the amount, expressed in cents, which
is to be multiplied by either the unimproved parcel fire risk factor or the
improved parcel combined fire risk factor to compute the amount of tax on a
parcel.
11. "District" means Orinda Fire Protection District.
12. "Component" means any part of the formula for the improved parcel
fire risk factor or the unimproved parcel fire risk factor.
13. "Approved sprinkler system" means a sprinkler system conforming
with the requirements of the Districts Fire Code and any applicable
building codes.
14. "Ad valorem property taxes" or "ad valorem real property taxes"
means taxes on that secured roll real property which is subject to being
sold for delinquency of such taxes. "Ad valorem property taxes" or ' "ad
valorem real property taxes" , therefore, includes taxes based on the March
1, 1975 value of real property and taxes based on the value of real
property at date of change of ownership, completion of new construction, or
purchase where such has occurred after March 1, 1975.
15. "Taxpayer" means the assessee of the property as shown on the
secured tax roll and, if different than the assessee, the person or legal
entity actually paying the taxes.
ARTICLE III. SETTING OF TAX RATE: COMPUTATION AND LEVY OF TAXES.
1. Setting of the Tax Rate.
The District's Board of Fire Commissioners, prior to each July 1st,
shall recommend to the District's Board of Directors the tax rate to be set
for the next fiscal year. Thereafter, at a regularly scheduled meeting
held prior to the end of July, the Board of Directors of the Orinda Fire
Protection District shall set the rate which shall be applied to determine
the taxes for the next fiscal year. The rate shall be in cents and shall
be determined to the closest one-tenth of a cent (e.g. a rate of 4.5 cents)
that the Board of Directors of the District deems appropriate to achieve
the purposes of this Ordinance: provided, however, that said rate shall not
exceed . 30 cents unless an increase in such maximum rate is approved by
two-thirds of the voters voting on such an increase in a district-wide
election.
2 . Computation of Taxes.
a. Improved parcels: the tax on each improved parcel shall be the
amount, in dollars and cents, determined by multiplying the rate times the
improved parcel combined fire risk factor for the parcel.
b. Unimproved parcels: the tax on each unimproved parcel shall be
the amount, in dollars and cents, determined by multiplying the rate times
ORDINANCE 92-50
the unimproved parcel fire risk factor for the parcel.
3. Levy of Taxes.
Prior to the end of each July, the District's Board of Directors shall
levy taxes upon the parcels in the Orinda Fire Protection District for the
then current fiscal year by setting the rate and computing the taxes in
accordance with Article 111, 1 and 2, above. Taxes levied on each parcel
pursuant to this Section shall be a charge upon the parcel and shall be due
and collectible as set forth in Article IV, below. A complete listing of
the amount of taxes on each parcel shall be maintained and be available for
public inspection at the District's administrative headquarters during the
remainder of the fiscal year for which such taxes are levied.
ARTICLE IV. COLLECTION AND ADMINISTRATION.
1. Taxes as Liens Against the Property.
The amount of taxes for each parcel each year shall constitute a lien
on such property, in accordance with Revenue and Taxation Code Section
2187, and shall have the same effect as an ad valorem real property tax.
lien until fully paid.
2. Collection.
The taxes on each parcel shall be billed on the secured roll tax bills
for ad valorem property taxes and shall be due the Orinda Fire Protection
District. Insofar as feasible and insofar as not inconsistent with this
Ordinance, the taxes are to be collected by Contra Costa County on behalf
of the District in the same manner in which the County collects secured
roll ad valorem property taxes. Insofar as feasible and insofar as not
inconsistent with this Ordinance, the times and procedures regarding
exemptions, due dates, installment payments, corrections, cancellation,
refunds, penalties, liens, and collections for secured roll ad valorem
property taxes shall be applicable to the collection of this tax.
Notwithstanding anything to the contrary in the foregoing, as to this tax:
1) the secured roll tax bills shall be the only notices required for this
tax, 2) the appeal procedures set forth hereinbelow shall apply in lieu of
appeals to the Assessment Appeals Board, and 3) the homeowners and veterans
exemptions are not applicable, because such exemptions are a function of
dollar amount of value and this tax is a function of square footage or
acreage.
3. Publication of Notice of Time Limit for Filing Appeals.
Within 20 days after the bills for the first installment of secured
roll taxes have been mailed, the Board of Fire Commissioners of the Orinda
Fire Protection District shall cause a notice of right to appeal to be
published once a week for two weeks in a newspaper of general circulation
ORDINANCE 92-50
throughout the District. Such notice shall be headed "Notice of Appeals
Period for Orinda Fire Protection District Special Tax for Fire Protection
and Prevention Services" and shall contain the precise wording of all of
Article V herein-below.
4. Cost of Administration by County.
The reasonable costs incurred by the County officers collecting and
administering this tax shall be deducted from the collected taxes before
remittal of the balance to the District.
ARTICLE V. APPEALS.
1. Applications for Reduction of Taxes: Time Limit for Filing:
Notice of Hearing; payment of Taxes Pending Decision; Refunds.
Appeals of the amount of the special tax for fire protection and
prevention services for a parcel, or of any component of the tax, must be
made by written application of the taxpayer to the District's Board of Fire
Commissioners and must be received at the District's administrative
headquarters, Orinda, California, no later than the 31st of December
following receipt of the tax bill for the first installment of secured roll
taxes. Any such appeal must set forth all facts upon which the taxpayer
contends that the taxes should be reduced. Any such appeal also must give
the mailing address of the taxpayer, must specify by precise address or
assessor's parcel number the location of the parcel for which the taxes are
being appealed, and must contain a statement made under penalty of perjury
that the facts set forth in the application are true. If the District's
staff and the appealing taxpayer do not agree on a resolution of the issue
(s) presented by the appeal, an application which complies with the
requirements stated above shall be set for hearing before the Board of Fire
Commissioners of the District as soon as reasonably possible, and notice of
such hearing shall be mailed to the appealing taxpayer at least two weeks
in advance of the hearing. Filing of an appeal is not grounds for failing
to timely pay the entire amount of taxes specified as due on the tax bill.
If taxes are reduced or increased as a. result of the decision of the
Commissioners, the taxes shall be refunded or collected, insofar as
feasible, in the same manner as secured roll ad valorem property taxes are
refunded or collected after Assessment. Appeals Board hearings.
2. Hearing.
The taxpayer or his designated representative may, but need not, be
present at the hearing. If present, the taxpayer or his designated
representative may present any relevant evidence and may be examined under
oath by the District's representative and the Commissioners. The
District's representative may also present any relevant evidence and be
ORDINANCE 92-50
examined under oath by the taxpayer, or his designated representative, and
the Commissioners. The burden of proof of any factual question shall be on
the taxpayer. Within 40 days after the hearing, the Commissioners, by
majority vote, shall determine what (if any) component of the tax bill
shall be reduced or increased and by how much. If taxes are to be reduced
or increased as a result of the decision of the Commissioners, the taxes
shall be refunded or collected, insofar as feasible, in the same manner as
secured roll and valorem property taxes are refunded or collected after
Assessment Appeals Board hearings.
ARTICLE VI. SEVERABILITY CLAUSE. If any article, section subsection,
sentence, phrase or clause of this Ordinance is for any reason held to be
invalid, such decision shall not affect the validity of the remaining
portion of this Ordinance. The voters of the Orinda Fire Protection
District hereby declare that they would have adopted the remainder of this
Ordinance, including each article, section, subsection, sentence, phrase or
clause, irrespective of the invalidity of any other article, section,
subsection, sentence, phrase or clause.
ARTICLE VII. EFFECTIVE DATE. This Ordinance shall take effect immediately
upon its confirmation by two-thirds of the voters voting within the
District in an election to be held November 3, 1992 . Notwithstanding the
foregoing, upon passage this Board may take such retroactive actions as may
be appropriate to fully implement this ordinance for the 1992/3 fiscal
year.
PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County
of Contra Costa, State of California, on this 4th day of August, 1992 by
the following vote.
AYES: Supervisors Fanden, Schroder, Torlakson, McPeak
NOES: None
ABSENT: Supervisor Powers
ATTEST: Phil Batchelor County Administrator a
,and Clerk of the Board of Supervisors Board Chair
By:
Deputy
ORDINANCE 92-50
� fix/ o)
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on August 4 , 1992, by the following vote:
AYES: Supervisors Fanden, Torl.akson, McPeak
NOES: Supervisor Schroder
ABSENT: Supervisor Powers
ABSTAIN: None
SUBJECT: Authorizing a special )
tax election for ) RESOLUTION NO. 92/546
Crockett library )
services within ) (Gov.C . §§25210 . 6a,
CSA No . P-1 . ) 25210 . 8, 50077 &
54900 ff )
This Board recognizes the need to maintain a continuing high
level of extended library services and facilities in the Crockett area and
the difficulty of funding the current level of services by revenues now
available. Government Code sections 25210 . 6a and 50077 establish
procedures for voter authorization of a special tax in order to provide
additional funding for extended library facilities and services .
NOW,. THEREFORE, THIS BOARD HEREBY DETERMINES, ORDERS AND DIRECTS
that Ordinance No. 92-54 adopted this date is to be presented for approval
of the voters of Crockett within County Service Area No . P-1 on the
November 3, 1992 election ballot according. to the following ballot
proposition:
"Shall Ordinance No. 92- 54 of the Board of
Supervisors of Contra Costa County be
approved so as to authorize a Crockett area
annual charge not to exceed $37 . 00 per parcel
of property to maintain a high level of
library services? "
1 hereby certify that this Is a true and correct copy of
an action taken and entered on the minutes of the
Board of Supervisors on the date shown.
ATTESTED: /, / g 1 .2—
PHIL BATCH LOR,clerk of the Board
of Supervisors and County Administrator
By _ (y. `ZJ� uJ ,Deputy
CONTACT:
Orig. Dept: Administrator
cc: County Counsel
County Librarian
Administrator
Elections Dept.
Auditor-Controller
Assessor
df10: sp-rax.pl
RESOLUTION NO. 92/546 /I
ORDINANCE NO. 92- 54
(An Ordinance of the Board of Supervisors of Contra Costa County
Authorizing a Special Tax for Library Services in the Crockett
area of CSA P-1 )
The Contra Costa County Board of Supervisors ORDAINS as follows:
ARTICLE I . PURPOSE AND INTENT. It is the purpose and
intent of this Ordinance to authorize the levy of a tax on
parcels of real property on the secured property tax roll of
Contra Costa County that are within of Contra Costa County
Service Area No. P-1 ( "CSA P-1" ) in order to augment funding for
Crockett library services .
This tax is a special tax within the meaning of Section 4 of
Article XIIIA of the California Constitution. Because the burden
of this tax falls upon property, this tax also is a property tax,
but this tax is not determined according to nor in any manner
based upon the value of property; this tax is levied on a parcel
and use of property basis . Insofar as not inconsistent with this
Ordinance or with legislation authorizing special taxes and
insofar as applicable to a property tax that is not based on
value, such provisions of the California Revenue and Taxation
Code and of Article XIII of the California Constitution as relate
to ad valorem property taxes are intended to apply to the
collection and administration of this tax (Article IV of this
Ordinance) , as authorized by law. The revenues raised by this
tax are to be used solely for the purposes of extended library
services and facilities as are deemed necessary within the
Kensington area .
ARTICLE II . DEFINITIONS . The following definitions shall
apply throughout this Ordinance:
1 . "Parcel" means the land and any improvements thereon,
designated by an assessor' s parcel map and parcel number and
carried on the secured property tax roll of Contra Costa County.
For the purposes of this Ordinance, parcel does not include any
land or improvements outside the boundaries of CSA P-1 nor any
land or improvements owned by any governmental entity.
2 . "Fiscal year" means the period of July 1 through the
following June 30 .
3 . CSA P-1 means that portion of the area of Contra Costa
County located within the boundaries of Crockett' s County Service
Area No. P-1 .
4 . "Use Code" means the code number assigned by the
Assessor of Contra Costa County in order to classify parcels
1
Ordinance No. 92- 54
according to .use for ad valorem property tax purposes . A copy of
the Assessor' s use code classifications chart is attached hereto
as Exhibit A and incorporated herein.
.. ARTICLE III.AMOUNT AND LEVEL OF TAXES
1 . The tax per year on each parcel in CSA P-1 shall not
exceed the amount applicable to the parcel, as specified below.
A. For First Fiscal Year:
( 1 ) The tax per year for the first fiscal year (July 1,
1992 through June 30, 1993 ) shall be the Amount of Tax Per Parcel
for a Property Use Code Category as set forth on Exhibit B
incorporated herein.
( 2 ) If on or before November 20, 1992 the Board of
Supervisors has not expressly ordered the billing and collection
( "corrected" tax bills ) of these first fiscal year ( 1990-91 )
parcel taxes on the secured roll for ad valorem property taxes,
these charges shall not be due and collectible for the First
Fiscal Year 1992-93 .
B. For Subsequent Fiscal Years:
( 1 ) The County Librarian, prior to each July 1st, shall
recommend to the Board of Supervisors the amount of per parcel
tax to be set for the next fiscal year. In each July, the Board
of Supervisors of Contra Costa County shall determine the amount
of taxes to be levied upon the parcels within the boundaries of
CSA P-1 for the then current fiscal year as set forth below.
Provided, however, that in no event shall the tax levied per
parcel for any fiscal year be more than the amount set forth on
Exhibit B.
( 2 ) The taxes levied on each parcel pursuant to this
Article shall be a charge upon the parcel and shall be due and
collectible as set forth in Article IV, below. A complete
listing of the amount of taxes on each parcel shall be maintained
by the County Librarian of the County of Contra Costa at Pleasant
Hill, and be available for public inspection during the remainder
of the fiscal year for which such taxes are levied.
ARTICLE IV. COLLECTION AND ADMINISTRATION.
1 . Taxes as Liens Against the Property.
The amount of taxes for each parcel each year shall
constitute a lien on such property, in accordance with Revenue
and Taxation Code Section 2187 , and shall have the same effect as
an ad valorem real property tax lien until fully paid.
2
Ordinance No. 92-54
2 . Collection.
The taxes on each parcel shall be billed on the secured roll
tax bills for ad valorem property taxes and shall be due the
County of Contra Costa . Insofar as feasible and insofar as not
inconsistent with this Ordinance, the taxes are to be collected
in the same manner in which the County collects secured roll ad
valorem property taxes . Insofar as feasible and insofar as not
inconsistent with this Ordinance, the times and procedure
regarding exemptions, due dates, installment payments,
corrections, cancellations, refunds, late payments, penalties,
liens, and collections for secured roll ad valorem property taxes
shall be applicable to the collection of this tax. Notwith-
standing anything to the contrary in the foregoing, as to this
tax: 1 ) the secured roll tax bills shall be the only notices
required for this tax, and 2 ) the homeowners and veterans
exemptions shall not be applicable because such exemptions are
determined by dollar amount of value.
3 . Costs of Administration by County.
The reasonable costs incurred by the County officers
collecting and administering this tax shall be deducted from the
collected taxes .
ARTICLE V. SEVERABILITY CLAUSE
If any article, section, subsection, sentence, phrase of
clause of this Ordinance is for any reason held to be invalid,
such decision shall not effect the validity of the remaining
portion of this Ordinance. The voters of the Zone hereby declare
that they would have adopted the remainder of this Ordinance,
including each article, section, subsection, sentence phrase or
clause, irrespective of the invalidity of any other article,
section, subsection, sentence, phrase or clause.
ARTICLE VI. EFFECTIVE DATE
This Ordinance shall take effect immediately upon its
confirmation and enactment by two-thirds of the voters voting
within CSA P-1 in an election to be held November 3, 1992 so that
taxes shall first be collected hereunder for the tax year
beginning July 1 , 1992 .
3
Ordinance No. 92-54
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors, County of Contra Costa, State of California, on
August 4 , 1992 by the following vote:
AYES: Supervisors Fanden, Tor.lakson, McPeak
NOES: Supervisor Schroder
ABSENT: Supervisor Powers
ATTEST: PHIL BATCHELOR, Clerk of
the Board of Supervisors and
County Administrator
By:
Deputy Soard Chair
8-5-92
VJW:df
df10:ord\sp-tax.p1
4
Ordinance No. 92- 54
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AMOUNT OF TAX PER PARCEL FOR A PROPERTY USE
CODE CATEGORY, ZONE E
PROPERTY USE CODE CATEGORY AMOUNT OF TAX
PER PARCEL
RESIDENTIAL:
10 Vacant, unbuildable $ 0
11 Single Family, 1 Res on 1 Site & Duets
without common Areas $37 . 00
12 Single Family, 1 Res on 2 or more sites $37 . 00
13 Single Family, 2 or more res . on 1 or more
sites $37 . 00
14 Single Family on other than single family
land $37 . 00
15 Miscellaneous improvements, 1 site $37 . 00
16 Misc. Imps on 2 or more sites; includes
trees & vines $37 . 00
17 Vacant, 1 site (includes PUD sites ) $ 0
18 Vacant, 2 or more sites $ 0
19 SFR; Det . w/common area (normal subdiv.
type PUD) Duets w/common area $37 . 00
MULTIPLE•
20 Vacant $ 0
21 Duplex $37 . 00
22 Triplex $37 . 00
23 Fourplex $37 . 00
24 Combinations; e.g. , single and a double, etc . $37 . 00
25 Apartments, 5-12 units , inclusive $37 . 00
26 Apartments, 13-24 units , inclusive $37 . 00
27 Apartments, 25-59 units , inclusive $37 . 00
28 Apartments , 60 units or more $37 . 00
29 Attached PUD' s, Cluster Homes, Co-ops,
Condos, Townhouses, etc . $37 . 00
COMMERCIAL:
30 Vacant $ 0
31 Commercial Stores (not supermarkets ) $37 . 00
32 Small Grocery Stores (Mom & Pop, 7-11,
Quick Stop) $37 . 00
33 Office Buildings $37 . 00
34 Medical: Dental $37 . 00
35 Service Stations ; car washes; Bulk plants $37 . 00
36 Garages $37 . 00
37 Community Facilities : Recreational: Swim
Pool Assn. $37 . 00
38 Golf Courses $37 . 00
39 Bowling Alleys $37 .00
40 Boat Harbors $37 . 00
41 Supermarkets (not in shopping centers ) $37 . 00
EXHIBIT B
1 OF 3
PROPERTY USE CODE CATEGORY AMOUNT OF TAX
PER PARCEL
42 Shopping Centers (all pcls incl . vac for
future shop center) $37 . 00
43 Financial Bldgs (ins . & Title Cos . Banks
& S&L) $37 . 00
44 Motels, Hotels, and Mobile Home Parks
Theatres $37 . 00
45 Theatres $37 . 00
46 Drive-In Restaurants (Hamburger, Taco, etc . ) $37 . 00
47 Restaurants (not drive-in; inside service
only) $37 . 00
48 Multiple & Commercial; Miscellaneously
improved $37 . 00
49 New Car Auto Agencies $37 . 00
50 Vacant Land (not part of Industrial Park
or P & D) $ 0
51 Industrial Park (with or without structures ) $37 . 00
52 Research & Development, with or without
Structures $37 . 00
53 Light Industrial $37 . 00
54 Heavy Industrial $37 . 00
55 Mini-Warehouse (Public Storage) $37 . 00
56 Misc . Imps . , including T&V on Light or
Heavy. Indust . $37 . 00
57 Unassigned $ 0
58 Unassigned $ 0
59 Unassigned $ 0
LAND
60 Unassigned $ 0
61 Rural, Res . Improved; lA up to 10A $37 . 00
62 Rural, with or without Misc. Structures 1A up
to 10A $37 . 00
63 Urban Acreage 10A up .to 40A $37 . 00
64 Urban Acreage, 40A and over $37 . 00
65 Orchards ; Vineyards; Row Crops; Irr.Past. ;
Irr. Past 10A up to 40A $37 . 00
66 Orchards; Vineyards; Row Crops; Irr.Past. ;
40A and over $37 . 00
67 Dry Farming, Grazing & Pasturing 10A up to 40A $37 . 00
68 Dry Farming, Grazing and Pasturing, 40A
and over $37 . 00
69 Agricultural Preserves $37 . 00
INSTITUTIONAL:
70 Convalescent Hospitals & Rest Homes $37 . 00
71 Churches $37 . 00
EXHIBIT B
2 OF 3
r-
PROPERTY USE CODE CATEGORY AMOUNT OF TAX
PER PARCEL
72 Schools, public or private, with or
without improvements $37 . 00
73 Hospitals with or without improvements $37 . 00
74 Cemeteries; Mortuaries $37 . 00
75 Fraternal and Service Organizations $37 . 00
76 Retirement Housing Complex $37 . 00
77 Cultural Uses (Libraries ) $37 . 00
78 Parks and Playgrounds $37 . 00
79 Government-owned, with or w/out bldgs
(Fed, Stated, City, BART, etc . ) $ 0
MISCELLANEOUS:
80 Mineral Rights (Productive/Non-Productive) $ 0
81 Private Roads $ 0
82 Pipelines and Canals $ 0
83 State Board Assessed Pcls . $ 0
84 Utilities with or w/out bldgs . (not assessed
by state Bd. ) $ 0
85 Public and Private Parking $37 . 00
86 Taxable Municipally-Owned Property $37 . 00
87 Common Areas pcls . in PUD' s; e.g. , Open
Spaces, Rec . Facilities $ 0
88 Mobilehome $37 . 00
89 Other; Split pcls . in diff . Tax Code Areas $ 0
99 Awaiting Assignment $ 0
df10:ord\ezh-b.p1
EXHIBIT B
3 OF 3
THE BOARD OF SUPERQISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on August 4 , 1992, by the following vote:
AYES: Supervisors Fanden, McPeak, Torlakson.
NOES: Supervisor Schroder
ABSENT: Supervisor Powers
ABSTAIN: None
SUBJECT: Extension of )
Authorized County ) RESOLUTION NO. 92/92/547
Service Area Services )
Hearing Notice, )
CSA P-1 , Crockett . )
The Board of Supervisors of Contra Costa County Resolves That:
It is of the opinion that public convenience and necessity
requires consideration whether the hereinafter listed service is referred
to in Government Code section 25210 . 4 and should be provided within an
established county service area . Such service would be provided only from
funds becoming available for that purpose and within any necessary zone of
the service area . The additional type of service proposed to be considered
extended services and provided within the area or zones thereof is extended
library facilities and services pursuant to Government code section
25210 . 78a .
Except where funds are available from service charges and
assessments collected pursuant to Section 25210 . 77a (Gov.Code) , taxes
sufficient to pay for any such additional services provided will be levied
to the extent allowed by law annually. upon all taxable property within the
area or zone thereof . The name of the area is County Service Area No. P-1
which includes the Crockett territory of Contra Costa County.
Notice is hereby given that on September 15 , 1992 , at 11 a .m. ,
in the chambers (Room 107 ) of the Board of Supervisors , 651 Pine Street,
Martinez , California, a hearing will be held on whether the above-listed
services are extended and, if extended, should be provided as additional
services within the area . At the time of the hearing, the testimony of all
interested persons or taxpayers for or against the furnishing of the above-
listed services as additional types of extended services will be heard.
The Clerk of this Board shall publish notice of this hearing
pursuant to Government Code Sections 6061 and 25210 . 16 and provide a
hearing notice to any properly filed request(s ) for special notice.
CONTACT:
Ori Dept:• Count Administrator t hereby certify that this is a true and correct copy of
g• P Y an action taken and entered on the minutes of the
c c: County Counsel Board of Supervl ora on the date shown.
County Librarian . ATTESTED: 77 '/, /e.,;; --7"
PHIL BATd ELOR,Clerk of the Board
of Sup"sors and County Administrator
di10: extend.pl
By �,.�.�:� i:��..�.._.Depuey
RESOLUTION NO. 92/547
ivj
THE BOARD OF SUPERVISORS OF COMMA COSTA COUNTY, CALIFORNIA
Adopted this Resolution on August <4, 1992, by the following vote:
AYES: Supervisors Fanden, Schroder, Torlakson, McPeak
NOES: None
ABSENT: Supervisor Powers
ABSTAIN: None
SUBJECT: Authorizing a special )
tax election for ) RESOLUTION NO. 92/545
Kensington library ) (gov.C. §§25210 . 6a,
services and creating ) ::5210 . 8, 50077 &
CSA EM-1 Zone E. ) _14900 ff )
This Board recognizes the need to -taintain a continuing high
level of extended library services and facil�.ties in the Kensington area
and above zone and the difficulty of funding -.he current level of services
by revenues now available. Government Code sections 25210 . 6a and 50077
establish procedures for voter authorization oe a special tax in order to
provide additional funding for extended library facilities and services .
NOW, THEREFORE, THIS BOARD HEREBY DET.'RMINES, ORDERS AND DIRECTS:
1 . That all of the territory of Contri•. Costa County located
within the Kensington Community Services District is established as Zone E
of County Service Area No. EM-1 . No affected pro;_erties located therein
will be taxed for any existing bonded indebtedness or contractual
obligations as a result of the formation of said ZDne E.
2 . The Clerk of this Board shall cause the filing of a statement
of the creation of Zone E to be made with the County Assessor and the State
Board of Equalization (in Sacramento) pursuant to Government Code §§ 54900-
54902 . The filing shall include a map or plot indicating the boundaries of
Zone E.
3 . That Ordinance No . 92-51 adopted this date is to be
presented for approval of the voters of Kensington within Zone E of CSA EM-
1 on the November 3, 1992 election ballot according to the following ballot
proposition:
"Shall Ordinance No. 92- 51 of the Board
of Supervisors of Contra Costa County be
approved so as to authorize a Kensington area
annual charge not to exceed $100 per parcel
of property for four years to maintain a high
level of library services? "
Orig. Dept: County Counsel
cc: County Librarian
Administrator I hereby certify that this is a true and correct copy of
Elections Dept. an action taken and entered on the minutes of th,3
Auditor-Controller Boar+of Supervisor on the date phown. /
Assessor ATTESTED,
PHIL BATCHEL .Clerk of the Boaro
of supervisors and County Administrator
Deputy
RESOLUTION NO. 92/545
1\; A
ORDINANCE NO. 92- 51
(An Ordinance of the Board of Supervisors of Contra Costa County
Authorizing a Special Tax for Library Services in Zone E of CSA
EM-1 , Kensington Area)
The Contra Costa County Board of Supervisors ORDAINS as follows :
ARTICLE I . PURPOSE AND INTENT. It is the purpose and
intent of this Ordinance to authorize the levy of a tax on
parcels of real property on the secured property tax roll of
Contra Costa County that are within Zone E of Contra Costa County
Service Area No. EM-1 in order to augment funding for Kensington
library services .
This tax is a special tax within the meaning of Section 4 of
Article XIIIA of the California Constitution. Because the burden
of this tax falls upon property, this tax also is a property tax,
but this tax is not determined according to nor in any manner
based upon the value of property; this tax is levied on a parcel
and use of property basis . Insofar as not inconsistent with this
Ordinance or with legislation authorizing special taxes and
insofar as applicable to a property tax that is not based on
value, such provisions of the California Revenue and Taxation
Code and of Article XIII of the California Constitution as relate
to ad valorem property taxes are intended to apply to the
collection and administration of this tax (Article IV of this
Ordinance) , as authorized by law. The revenues raised by this
tax are to be used solely for the purposes of extended library
services and facilities as are deemed necessary within the
Kensington area .
ARTICLE II . DEFINITIONS . The following definitions shall
apply throughout this Ordinance:
1 . "Parcel" means the land and. any improvements thereon,
designated by an assessor' s parcel map and parcel number and
carried on the secured property tax roll of Contra Costa County.
For the purposes of this Ordinance, parcel does not include any
land or improvements outside the boundaries of Zone E nor any
land or improvements owned by -any governmental entity.
2 . "Fiscal year" means the period of July 1 through the
following June 30 .
3 . Contra Costa County Service Area No. EM-1 Zone E
(hereinafter called "Zone" ) means that portion of the area of
Contra Costa County located within the boundaries of the
Kensington Community, Services District.
1
Ordinance No. 92- 51
4 . "Use Code" means the code number assigned by the
Assessor of Contra Costa County in order to classify parcels
according to use for ad valorem property tax purposes . A copy of
the Assessor' s use code classifications chart is attached hereto
as Exhibit A and incorporated herein.
ARTICLE III .AMOUNT AND LEVEL OF TAXES
1 . The tax per year on each parcel in Zone E and within the
boundaries of the Kensington Community Services District shall
not exceed the amount applicable to the parcel, as specified
below.
A. For First Fiscal Year:
( 1 ) The tax per year for the first fiscal year (July 1 ,
1992 through June 30, 1993 ) shall be the Amount of Tax Per Parcel
for a Property Use Code Category as set forth on Exhibit B
incorporated herein.
( 2 ) If on or before November 20 , 1992 the Board of
Supervisors has not expressly ordered the billing and collection
( "corrected" tax bills ) of these first fiscal year ( 1990-91 )
parcel taxes on the secured roll for ad valorem property taxes,
these charges shall not be due and collectible for the First
Fiscal Year 1992-93 .
B. For Subsequent Fiscal Years :
( 1 ) The County Librarian, prior to each July 1st, shall
recommend to the Board of Supervisors the amount of per parcel
tax to be set for the next fiscal year. In each July, the Board
of Supervisors of Contra Costa County shall determine the amount
of taxes to be levied upon the parcels in the Zone and within the
boundaries of the Kensington Community Services District for the
then current fiscal year as set forth below. Provided, however,
that in no event shall the tax levied per parcel for any fiscal
year be more than the amount set forth on Exhibit B.
( 2 ) The taxes levied on each parcel pursuant to this
Article shall be a charge upon the parcel and shall be due and
collectible as set forth in Article IV, below. A complete
listing of the amount of taxes on each parcel shall be maintained
by the County Librarian of the County of Contra Costa at Pleasant
Hill , and be available for public inspection during the remainder
of the fiscal year for which such taxes are levied.
2
Ordinance No. 92_ 51
ARTICLE IV. COLLECTION AND ADMINISTRATION.
1 . Taxes as Liens Against the Property.
The amount of taxes for each parcel each year shall
constitute a lien on such property, in accordance with Revenue
and Taxation Code Section 2187, and shall have the same effect as
an ad valorem real property tax lien until fully paid.
2 . Collection.
The taxes on each parcel shall be billed on the secured roll
tax bills for ad valorem property taxes and shall be due the
County of Contra Costa. Insofar as feasible and insofar as not
inconsistent with this Ordinance, the taxes are to be collected
in the same manner in which the County collects secured roll ad
valorem property taxes . Insofar as feasible and insofar as not
inconsistent with this Ordinance, the times and procedure
regarding exemptions, due dates, installment payments ,
corrections , cancellations , refunds, late payments, penalties ,
liens, and collections for secured roll ad valorem property taxes
shall be applicable to the collection of this tax. Notwith-
standing anything to the contrary in the foregoing, as to this
tax: 1 ) the secured roll tax bills shall be the only notices
required for this tax, and 2 ) the homeowners and veterans
exemptions shall not be applicable because such exemptions are
determined by dollar amount of value.
3 . Costs of Administration by County.
The reasonable costs incurred by the County officers
collecting and administering this tax shall be deducted from the
collected taxes .
ARTICLE V. SEVERABILITY CLAUSE
If any article, section, subsection, sentence, phrase of
clause of this Ordinance is for any reason held to be invalid,
such decision shall not effect the validity of the remaining
portion of this Ordinance. The voters of the Zone hereby declare
that they would have adopted the remainder of this Ordinance,
including each article, section, subsection, sentence phrase or
clause, irrespective of the invalidity of any other article,
section, subsection, sentence, phrase or clause.
ARTICLE VI. SUNSET CLAUSE
No tax shall be established and levied pursuant to this
ordinance for any fiscal year commencing after July 1 , 1996 .
3
51
Ordinance No. 92-
ARTICLE VII. EFFECTIVE DATE
This Ordinance shall take effect immediately upon its
confirmation and enactment by two-thirds of the voters voting
within the Zone E area in an election to be held November 3, 1992
so that taxes shall first be collected hereunder for the tax year
beginning July 1 , 1992 .
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors, County of Contra Costa, State of California, on
August 4, 1992 by the following vote:
AYES: Supervisors Fanden, Schroder, Torlakson, McPeak
NOES: None
ABSENT: Supervisor Powers
ATTEST: PHIL BATCHELOR, Clerk of
the Board of Supervisors and
County Administrator
Deputy Board Chair
7-31-92
VJW:df
df10:ord\sp-tax.em1
4
Ordinance No. 92- 51
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AMOUNT OF TAX PER PARCEL FOR A PROPERTY USE
CODE CATEGORY, ZONE E
PROPERTY USE CODE CATEGORY AMOUNT OF TAX
PER PARCEL
RESIDENTIAL:
10 Vacant, unbuildable $ 0
11 Single Family, 1 Res on 1 Site & Duets
without common Areas $100 . 00
12 Single Family, 1 Res on 2 or more sites $100 . 00
13 Single Family, 2 or more res . on 1 or more
sites $100 . 00
14 Single Family on other than single family .
land $100 . 00
15 Miscellaneous improvements, 1 site $100 . 00
16 Misc. Imps on 2 or more sites; includes
trees & vines $100 . 00
17 Vacant, 1 site (includes PUD sites ) $ 0
18 Vacant, 2 or more sites $ 0
19 SFR; Det. w/common area (normal subdiv.
type PUD) Duets w/common area $100 . 00
MULTIPLE:
20 Vacant $ 0
21 Duplex $100 . 00
22 Triplex $100 . 00
23 Fourplex $100 . 00
24 Combinations; e.g. , single and a double, etc . $100 . 00
25 Apartments , 5-12 units, inclusive $100 . 00
26 Apartments, 13-24 units, inclusive $100 . 00
27 Apartments, 25-59 units, inclusive $100 . 00
28 Apartments, 60 units or more $100 . 00
29 Attached PUD' s , Cluster Homes, Co-ops ,
Condos, Townhouses , etc. $100 . 00
COMMERCIAL:
30 Vacant $ 0
31 Commercial Stores (not supermarkets ) $100 . 00
32 Small Grocery Stores (Mom & Pop, 7-11 ,
Quick Stop) $100 . 00
33 Office Buildings $100 . 00
34 Medical: Dental $100 . 00
35 Service Stations; car washes; Bulk plants $100 . 00
36 Garages $100 . 00
37 Community Facilities : Recreational: Swim
Pool Assn. $100 . 00
38 Golf Courses $100 . 00
39 Bowling Alleys $100 . 00
40 Boat Harbors $100 . 00
41 Supermarkets (not in shopping centers ) $100 . 00
EXHIBIT B
1 OF 3
ORD 92-51
PROPERTY USE CODE CATEGORY AMOUNT OF TAX
PER PARCEL
42 Shopping Centers (all pcls incl . vac for
future shop center) $100 . 00
43 Financial Bldgs (ins . & Title Cos . Banks
& S&L) $100 . 00
44 Motels, Hotels, and Mobile Home Parks
Theatres $100 . 00
45 Theatres $100 . 00
46 Drive-In Restaurants (Hamburger, Taco, etc . ) $100 . 00
47 Restaurants (not drive-in; inside service
only) $100 . 00
48 Multiple & Commercial; Miscellaneously
improved $100 . 00
49 New Car Auto Agencies $100 . 00
50 Vacant Land (not part of Industrial Park
or P & D) $ 0
51 Industrial Park (with or without structures ) $100 . 00
52 Research & Development, with or without
Structures $100 . 00
53 Light Industrial $100 . 00
54 Heavy Industrial $100 . 00
55 Mini-Warehouse (Public Storage) $100 . 00
56 Misc. Imps . , including T&V on Light or
Heavy Indust. $100 . 00
57 Unassigned $ 0
58 Unassigned $ 0
59 Unassigned $ 0
LAND
60 Unassigned $ 0
61 Rural, Res . Improved; 1A up to 10A $100 . 00
62 Rural, with or without Misc . Structures 1A up
to 10A $100 . 00
63 Urban Acreage 10A up to 40A $100 . 00
64 Urban Acreage, 40A and over $100 . 00
65 Orchards; Vineyards; Row Crops; Irr.Past. ;
Irr. Past 10A up to 40A $100 . 00
66 Orchards; Vineyards; Row Crops; Irr.Past. ;
40A and over $100 . 00
67 Dry Farming, Grazing & Pasturing 10A up to 40A $100 . 00
68 Dry Farming, Grazing and Pasturing, 40A
and over $100 . 00
69 Agricultural Preserves $100 . 00
INSTITUTIONAL:
70 Convalescent Hospitals & Rest Homes $100 . 00
71 Churches $100 . 00
EXHIBIT B
2 OF 3
ORD 92-51
PROPERTY USE CODE CATEGORY AMOUNT OF TAX
PER PARCEL
72 Schools, public or private, with or
without improvements $100 . 00
73 Hospitals with or without improvements $100 . 00
74 Cemeteries; Mortuaries $100 . 00
75 Fraternal and Service Organizations $100. 00
76 Retirement Housing Complex $100 . 00
77 Cultural Uses (Libraries ) $100 . 00
78 Parks and Playgrounds $100 . 00
79 Government-owned, with or w/out bldgs
(Fed, Stated, City, BART, etc. ) $ 0
MISCELLANEOUS:
80 Mineral Rights (Productive/Non-Productive) $ 0
81 Private Roads $ 0
82 Pipelines and Canals $ 0
83 State Board Assessed Pcls . $ 0
84 Utilities with or w/out bldgs . (not assessed
by state Bd. ) $ 0
85 Public and Private Parking $100 . 00
86 Taxable Municipally-Owned Property $100 . 00
87 Common Areas pcls . in PUD' s; e.g. , Open
Spaces, Rec. Facilities $ 0
88 Mobilehome $100 . 00
89 Other; Split pcls . in diff . Tax Code Areas $ 0
99 Awaiting Assignment $ 0
ORD 92-51
df10:ord\ezh-b.em1
EXHIBIT B
3 OF 3
o?. `/-J-
TO: BOARD OF SUPERVISORS Contra
FROM: Phil Batchelor, County Administrator
Costa
August 4, 1992
County
DATE: 11 cw! ,
PROPOSED BALLOT MEASURE: FIVE CENT A DAY PARCEL ASS ENT TO
SUBJECT: RESTORE VITAL LAW ENFORCEMENT, CRIMINAL PROSECUTION, PUBLIC
PROTECTION/REHABILITATION PROGRAMS, LIBRARY SERVICES, AND THE
COMMUNITY SAFETY NET TO PROTECT CHILDREN AND FAMILIES
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)✓E BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1 . Consider whether to place on the ballot November 3, 1992, a
measure which would ask the voters to approve, as a special
assessment, a modest parcel assessment designed to assist in
preserving vital law enforcement and criminal prosecution,
library, drug crime diversion services and services to
preserve the safety net of community-based agencies that
protect families and children.
2 . If the Board of Supervisors decides it does wish to place such
a measure on the ballot, it will be necessary to determine the
amount and manner in which the parcel assessment is to be
imposed and the specific purposes for which the proceeds of
the assessment will be used. Included in the background
information below are two possible scenarios the Board of
Supervisors may wish to consider in this regard.
3 . If the Board of Supervisors decides it does wish to place such
a measure on the ballot, the Board must:
A. adopt the attached Resolution placing the measure on the
ballot, and
B. adopt specific language for .the measure as it will appear
on the ballot (see suggested language in Attachment "A"
to the above Resolution) , and
C. adopt the attached Ordinance which is what the voters
will actually be voting on, should the measure be placed
on the ballot. _
- `
CONTINUED ON ATTACHMENT: X YES SIGNATURE: M
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON - August t 4 , 199-2 APPROVED AS RECOMMENDED X OTHER X
APPROVED a ballot measure for a special assessment for a parcel tax of $20 per year to
fund certain programs; and :AP.PROVED.:the recommendations set forth above. Further the
Board DECLARED ITS INTENT to consider withdraw of this measure on August 1.1, 1992, unless
there are cl.ear indications of support.
(See Page No. 5 for the list of speakers on this matter. )
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT. I ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: Please see Page 4 . ATTESTED August 4, 1992
PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
BY—_.. .. %/-.JIB....!/Lt�� ' DEPUTY
M382 (10/88; l
FINANCIAL IMPACT:
If the Board of Supervisors wishes to place such a parcel
assessment on the ballot, it will be necessary for the Board to
determine the following:
* The amount of the parcel assessment
* The manner in which the parcel assessment will be allocated
among residential, commercial and industrial property.
* Generally, the types of programs which will receive funds from
the proceeds of the parcel assessment.
Two possible scenario the Board may wish to consider would be the
following:
Place a flat $20 . 00 per year assessment on each single family
residential dwelling and somewhat higher amounts on multi-family
residential parcels, commercial and industrial parcels . An
assessment of $20 . 00, with somewhat higher assessments on other
than single family residential parcels, would raise $6 . 7 million in
revenue. A suggested schedule of rates for various types of
parcels is attached at the end of this packet as Attachment "B-1"
to the Ordinance.
A second scenario would impose a parcel assessment equal to five
cents per day on each single family residential dwelling and
somewhat higher amounts on multi-family residential parcels,
commercial and industrial parcels . An assessment of five cents per
day equals $18 .25 per year. With somewhat higher assessments on J
other than single family residential parcels, it would be possible
to raise $6 . 2 million in revenue. A suggested schedule of rates
for various types of parcels is attached at the end of this packet
as Attachment "B-2" to the Ordinance.
Under the two scenarios, the possible distribution of funding might
look as follows :
$20 Per Year 5 Cents Per Day
1 . Law Enforcement/Public Safety/Criminal Prosecution:
* Crime Lab Investigations for
Criminal Prosecutions $ 850,000 $ 850,000
* Drug Dealing and Gang Crime
Suppression $ 850,000 $ 750, 000
* Public Safety Dispatch for
"911" Emergency Calls $ 300, 000 $ 300,000
* District Attorney for:
* Criminal prosecution of
drug dealers, gang-related
and sexual assault crimes $ 700,000 $ 700,000
* Counseling for victim
violence assistance $ 300,000 $ 300,000
SUB-TOTAL $3,000,000 $2, 900,000
2
2 . Library Services :
* To Maintain a Portion of
Existing Services $1,000, 000 $1, 000,000
3 . Drug Crime Diversion Program:
* To Maintain A Portion of
Existing Services $ 500, 000 $ 500,000
* Juvenile Justice
Diversion and
Rehabilitation Programs : $ 700,000 $ 300,000
4 . Community Safety Net to Protect
Families and Children:
* To Maintain a Portion of
Existing Contract Services
to protect children and
families $1,500, 000 $1,500,000
GRAND TOTAL $6,700,000 $6 ,200,000
BACKGROUND:
For the past fourteen years, the Board of Supervisors has been
faced with making almost constant cuts to funding for vital County
services because of reductions in funding made available for these
services by the State of California. The reductions which are
required of the Board of Supervisors in the 1992-93 fiscal year are
clearly unprecedented and exceed any level of reductions ever
before contemplated in this County. The Board of Supervisors, on
July 20, 1992, eliminated $48 .5 million in expenditures from the
Proposed 1992-93 County Budget. It is, however, unlikely that
these cuts will be sufficient to keep the County Budget in balance
once the State Budget is enacted and its impact on the County can
be accurately calculated. Preliminary estimates based on what
appears to be the most likely scenario, indicate that millions of
additional dollars may have to be removed from the County Budget
before it is finally adopted.
The reductions which will have to be made in Phase II will
inevitably reach the most critical and sensitive programs still
operated by the County. These programs have been protected thus
far, while programs of lesser priority have been reduced or
eliminated.
The Phase II reductions may require even deeper cuts to the
Sheriff ' s Crime Lab, making it more difficult to prosecute some
alleged criminals because of the inability to process physical
evidence for trial .
Phase I has already discontinued the special Sheriff ' s Task Forces
which have done such an outstanding job to date in focusing on the
investigation and arrest of drug dealers and organized gangs which
commit crimes . Phase II will probably simply compound , the
difficulty of addressing these kinds of specialized criminal
activity.
Phase II may also further reduce the number of attorneys who are
available in the District Attorney' s Office to prosecute these
alleged criminals .
Phase II may cause further reductions in an already critically
underfunded County Library. Some branches may be closed entirely.
Practically every branch could have its hours reduced further. It
will become more difficult for school children to obtain help to do
the research which is expected of them in school . Existing adult
literacy programs will be scaled back. The number of books could
be reduced as could the ability of the Library to replace old and
worn out books and purchase new materials as they are published.
3
Phase II may eliminate a number of residential beds devoted to the
rehabilitation and diversion of those who abuse alcohol and other
drugs and who commit crimes because of their abuse or to support
their drug habit. This will mean that even individuals who realize
that they have a drug abuse problem and are seeking help will be
unable to obtain that help on a timely basis .
Phase II may reduce or eliminate the community-based safety net of
services which help provide emotional and physical support to
physically and sexually abused women and children, which provide
services to victims of rape, which assist in providing child care
services so parents can go to work where this is necessary and
which provide services designed to prevent the abuse of our
children, our most precious and most important resource.
The Board of Supervisors, in an effort to explore alternatives to
making these program cuts, has directed staff to outline a possible
ballot measure which could be placed on the November 3, 1992,
General Election ballot. Such a measure would be designed to
reduce the impact of these program cuts - not by entirely replacing
the lost funding - but by providing only partial replacement
funding, at best, for certain of the programs . Even if this
measure is approved by the voters, there will be significant
reductions to many important and meaningful services in this
County.
cc : County Administrator
County Clerk-Recorder
Assistant Registrar of Voters
County Assessor
Auditor-Controller
Treasurer-Tax Collector
County Counsel
4
August 4, 1992, Determination Item 2.4
Speakers who commented on the proposed ballot measure:
John Wolfe, Contra Costa Taxpayers Assn. , 820 Main Street,
Martinez;
Henry A:Al.ker, Pittsburg Chamber of Commerce, 2010 Railroad
Avenue, Pittsburg;
Phyllis Roff, 2893 San Carlos Drive, Walnut Creek;
Henry L. Clarke, Contra Costa Employees Association, Local I,
P. 0. Box 722, Martinez;
Rick Aubry, Contractors Alliance, 2500 Bi.sse.l Avenue,
Richmond;
Jim Hicks, AFSCME, 1000 Court Street, Martinez;
Vicki Smith, Contra Costa Mental. Health Coalition,
2820 Broadmoor, Concord; and
Rev. Curtis A. Timmons. , I.M.A.P. , Inc. , P. O. Box 82.13,
Pittsburg.
5
IN THE BOARD OF SUPERVISORS
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
SUBJECT: Authorizing a special )
assessment election to fund )
certain law enforcement, ) RESOLUTION NO. 92/. ,,,R
criminal prosecution, )
library, drug crime )
diversion services and )
community safety net )
services to protect )
families and children. )
The Board of Supervisors of Contra Costa County RESOLVES THAT: .
This Board recognizes the need for increased law enforcement and
criminal prosecution services, library services, drug crime
.diversion services and services to maintain the community safety
net which protects families and children within this County and its
Service Area No. EM-1 and the difficulty of funding the current
level of these program services by revenues now available.
Government Code Sections 25210. 6a and 50077 establish procedures
for voter authorization and tax roll collection of a special
property assessment in order to provide additional funding for
these programs . At its regular noticed public meeting of August 4,
1992, this Board received the County Administrator' s report on this
subject and the related proposed ordinance and the testimony of all
persons appearing to speak.
This Board hereby determines, orders and directs :
1 . That Ordinance No. 92 -55 adopted this date is to be presented
for approval of, and confirmation by the voters of Contra
Costa County and Service Area EM-1 on November 3, 1992
according to the attached ballot proposition and measure
marked Attachment "A" .
2 . The County Clerk (Elections Clerk) is directed to take all
steps necessary to place the above-noted ballot measure on the
November 3, 1992 ballot for the County and this election be
conducted with any other elections scheduled for November 3,
1992 . If required, a synopsis of the Ordinance may be used.
PASSED on the 4th day of August, 1992 by unanimous vote of the
Board members present.
I hereby certify that the foregoing is a true and correct copy
of an order entered on the minutes of said Board of Supervisors on
the date aforesaid.
Witness my hand and the Seal of
the Board of Supervisors
affixed this 4th day of August,
1992 .
PHIL BATCHELOR, Clerk of the
Board of Supervisors and County
Administrator
By:
Depute Clerk
RESOLUTION NO 92/ 518
cc: County Administrator
County Clerk-Recorder
Assistant Registrar of Voters
County Counsel
ATTACHMENT "A"
Restoration of Law Enforcement, Criminal Prosecution, Public
Protection/Rehabilitation Programs, Library Services, and the
Community Safety Net Protecting Children and Families . Shall
Ordinance 92 -55 of the Board of Supervisors of Contra Costa be
adopted authorizing a temporary modest charge on property located
in the County to:
Maintain crime lab, policing and prosecution of drug and gang
crimes, drug crime diversion/rehabilitation, library, and community
safety net to protect children and families from violence and
abuse.
ORDINANCE NO. 92/55
(An Ordinance of the Board of Supervisors of Contra Costa County
Authorizing A Special Assessment To Fund Certain Specified Services
Which Can be Provided by County Service Area EM-1) .
The Contra Costa County Board of Supervisors ORDAINS as follows :
ARTICLE I . PURPOSE AND INTENT. It is the purpose and intent
of this Ordinance to authorize the levy of a special assessment on
parcels of real property on the secured property tax roll for all
of Contra Costa County contained within County Service Area
No. EM-1 ( "EM-1" ) in order to provide funding for essential law
enforcement and police protection services and the miscellaneous
service of public health to protect and support children and
families, and library facilities and services .
For the past fourteen years, the Board of Supervisors has been
faced with making almost constant cuts to funding for vital County
services because of reductions in funding made available for these
services by the State of California. The reductions which are
required of the Board of Supervisors in the 1992-93 fiscal year are
clearly unprecedented and exceed any level of reductions ever
before contemplated in this County. The Board of Supervisors, on
July 20, 1992, eliminated $48 .5 million in expenditures from the
1992-93 County Budget. It is, however, unlikely that these cuts
will be sufficient to keep the County Budget in balance once the
State Budget is enacted and its impact on the County can be
accurately calculated. Preliminary estimates based on what appears
to be the most likely scenario, indicate that millions of
additional dollars may have to be removed from the County Budget
before it is finally adopted.
The reductions which will have to be made in Phase II will
inevitably reach the most critical and sensitive programs still
operated by the County. These programs have been protected thus
far, while programs of lesser priority have been reduced or
eliminated. The Phase II reductions may require even deeper cuts
to the Sheriff ' s Crime Lab, making it more difficult to prosecute
some alleged criminals because of the inability to process physical
evidence for trial . Phase II may also eliminate the special
Sheriff ' s Task Forces which have done such an outstanding job to
date in focusing on the investigation and arrest of drug dealers
and organized gangs which commit crimes . Phase II may also further
reduce the number of attorneys who are available in the District
Attorney' s Office to prosecute these alleged criminals .
Phase II may cause further reductions in an already critically
underfunded County Library. Some branches will be closed entirely.
Practically every branch will have its hours reduced further. It
will become more difficult for school children to obtain help to do
the research which is expected of them in school . Existing adult
literacy programs will be scaled back. The number of books will be
reduced as will the ability of the Library to replace old and worn
out books and purchase new materials as they are published.
Phase II may eliminate a number of residential beds which assist in
rehabilitating and diverting individuals who have committed drug-
related crimes, either while under the influence of drugs or to
support their drug habit. This will mean that even individuals who
realize that they have a drug problem and are seeking help will be
unable to obtain that help on a timely basis . Phase II may reduce
or eliminate a number of other community-based services which help
provide the community safety net of services to physically and
sexually abused women and children, which provide services to
victims of rape, which assist in providing child care services so
parents can go to work where this is necessary, and which provide
services designed to prevent the abuse of our children, our most
precious and most important resource.
As a result of the devastation which would occur if all of these
budget cuts were to remain in effect, the Board of Supervisors has
asked the voters to choose to contribute 5 cents a day per family
[or $20 per year per family',]. to restore or maintain some of the
most critical of these services .
This assessment is a special revenue measure proposed pursuant to
Government Code Section 25210 . 6a and within the meaning of Section
4 of Article XIIIA of the California Constitution. The burden of
this assessment falls upon property, but this assessment is not
determined according to nor in any manner based upon the value of
property; this assessment is levied on a parcel and use of property
basis .
ARTICLE II . USE OF REVENUE.
1 . The revenues raised by this Ordinance are to be used solely
for the purpose of funding essential law enforcement and
police protection services and the miscellaneous service of
public health to protect and support children and families,
and library facilities and services . None of the revenue
spent on library services is to be spent within the City of
Richmond. In addition, at least 20% of the total revenue
raised is to be spent on the community safety net contracts
with private, non-profit agencies . The Board of Supervisors
may allocate the revenues raised by this assessment as
follows :
2
1 . Law Enforcement/Public Safety/Criminal Prosecution: 44 . 8%
2 . Library Services : 14 . 9%
3 . Drug Crime and Juvenile Justice Diversion Programs : 17 . 9%
4 . Community Safety Net to Maintain Services to Protect
Families and Children: 22 . 4%
TOTAL 100 . 0%
ARTICLE III . DEFINITIONS: The following definitions shall
apply throughout this Ordinance:
1 . "Parcel" means the land and any improvements thereon,
designated by an assessor' s parcel map and parcel number and
carried on the secured property tax roll of Contra Costa
County including its incorporated areas . For the purposes of
this Ordinance, parcel does not include any land or
improvements outside the boundaries of Contra Costa County or
EM-1 nor any land or improvements owned by any governmental
entity.
2 . "Fiscal year" means the period of July 1 through the following
June 30 .
3 . As appropriate herein, "County" or "EM-1" means the County of
Contra Costa and/or County Service Area No. EM-1 both of which
include within each of their boundaries all of the territory
of Contra Costa County.
4 . "Use Code" means the code number assigned by the Assessor of
Contra Costa County in order to classify parcels according to
use for ad valorem property tax purposes . A copy of the
Assessor's use code classifications chart is attached hereto
as Attachment A and incorporated herein.
5 . "Consumer Price Index" means the Consumer Price Index for all
Urban Consumers (CPI-U) for the San Francisco-Oakland-San Jose
Area ( 1982-84=100) as published by the U.S. Department of
Labor, Bureau of Labor Statistics . If the Consumer Price
Index is discontinued or revised, such other government index
or computation with which it is replaced shall be used in
order to obtain substantially the same result as would be
obtained if the Consumer Price Index had not been discontinued
or revised.
3
6 . "Constant first year dollars" shall mean an actual dollar
amount which, in years subsequent to the first fiscal year the
tax is levied, shall have the same purchasing power as the
base amount in first fiscal year dollars as measured by the
Consumer Price Index. The base amount shall be the amount of
assessment per parcel as specified in Article IV 1A herein.
The adjustment from actual to constant dollars shall be made
by use of the Consumer Price Index, as specified in Section IV
1B herein.
ARTICLE IV AMOUNT AND LEVEL OF ASSESSMENTS
1 . The assessment per year on each parcel in the County and EM-1
shall not exceed the amount applicable to the parcel, as
specified below.
A. For First Fiscal Year:
( 1) The assessment per year for the first fiscal year
(July 1, 1992 through June 30, 1993) shall be the
Amount of Assessment Per Parcel for a Property Use
Code Category as set forth on Attachment B
incorporated herein.
(2) If, on or before November 20, 1992, the Board of
Supervisors has not expressly ordered the billing
and collection ( "corrected" tax bills) of these
first fiscal year ( 1992-93) parcel assessments on
the secured roll for ad valorem property taxes,
these charges shall not be due and collectible for
the First Fiscal Year 1992-93. In this event, the
Board of Supervisors may, but only for the second
subsequent fiscal year ( 1993-94 ) , levy parcel
assessments equivalent to those allowed during the
First Fiscal Year ( 1992-93) in addition to these
second fiscal year assessments authorized by this
Ordinance and its Article IV 1B. Whether a first
year assessment is levied during the 1992-93 or its
equivalent is levied for the second fiscal year,
the base assessment per year per parcel for the
purposes of part 1B of this Article shall be the
assessment levied or, in the event none was levied,
which could have been levied for and during the
First Fiscal Year.
4
B. For Subsequent Fiscal Years :
( 1) In order to keep the assessment on each parcel in
constant first year dollars for each fiscal year
subsequent to the first fiscal year, the assessment
per year shall be adjusted as set forth below to
reflect any increase in the Consumer Price Index
beyond the amount of assessment on each parcel that
was or, in the event none was levied, could have
been levied during the first fiscal year. In each
July, the Board of Supervisors of Contra Costa
County shall determine the amount of assessment to
be levied upon the parcels in the County and EM-1
for the then current fiscal year as set forth
below.
For each Property Use Category on Attachment B, the
assessment per year on each parcel for each fiscal
year subsequent to the first fiscal year shall be
an amount determined as follows :
Assessment Assessment (Consumer Price Index
Per Parcel Per Parcel for April of the
For then Current = For First X Immediately
Fiscal Year Fiscal Year Preceding Fiscal Year)
(Consumer Price Index
for First Fiscal Year
of Levy)
Provided, however, that in no event shall the
assessment per parcel for any fiscal year be
required to be less than the amount established for
the first fiscal year.
(2 ) The assessments levied on each parcel pursuant to
this Article shall be a charge upon the parcel and
shall be due and collectible as set forth in
Article V, below. A complete listing of the amount
of assessments per parcel for a Property Use Code
Category shall be maintained by the County
Administrator' s Office of the County of Contra
Costa at Martinez, and be available for public
information and inspection during the remainder of
the fiscal year for which such assessments are
levied.
ARTICLE V. COLLECTION AND ADMINISTRATION.
1 . Assessments as Liens Against the Property.
The amount of assessments for each parcel each year shall
constitute a lien on such property, in accordance with Revenue
and Taxation Code Section 2187 , and shall have the same effect
as an ad valorem real property tax lien until fully paid.
5
2 . Collection.
The assessments on each parcel shall be billed on the secured
roll tax bills for ad valorem property taxes and shall be due
the County of Contra Costa. Insofar as feasible and insofar
as not inconsistent with this Ordinance, the assessments are
to be collected in the same manner in which the County
collects secured roll ad valorem property taxes . Insofar as
feasible and insofar as not inconsistent with this Ordinance,
the times and procedure regarding exemptions, due dates,
installment payments, corrections, cancellations, refunds,
late payments, penalties, liens, and collections for secured
roll ad valorem property taxes shall be applicable to the
collection of these assessments . Notwithstanding anything to
the contrary in the foregoing, as to this assessment: 1) the
secured roll tax bills shall be the only notice required for
this assessment, and 2) the homeowners and veterans exemptions
shall not be applicable because such exemptions are determined
by dollar amount of value.
3 . Costs of Administration by County.
The reasonable costs incurred by the County officers
collecting and administering this assessment shall be deducted
from the collected assessments .
4 . Postponement of Payment of Assessments .
Payment of this Ordinance' s assessments and charges may be
postponed by qualified senior citizens and disabled persons
pursuant to the "Senior Citizens Property Tax Assistance and
Postponement Law" . (Revenue and Taxation Code Part 10 . 5,
Sections 20501 ff. ) . Upon request, appropriate County staff
shall assist and provide information about filing procedures
for senior citizen and disabled person property tax
postponement.
ARTICLE VI . SEVERABILITY CLAUSE
If any article, section, subsection, sentence, phrase, or clause of
this Ordinance or portion of any parcel assessment levied under it
is for any reason held to be invalid, such decision shall not
affect the validity of the remaining portion of this Ordinance or
portion of any parcel assessment levied under it. The voters of
the County and EM-1 hereby declare that they would have adopted the
remainder of this Ordinance, including each article, section,
subsection, sentence, phrase, or clause, irrespective of the
invalidity of any other article, section, subsection, sentence,
phrase, or clause or other portion of any parcel assessment levied.
6
ARTICLE VII . EFFECTIVE DATE.
This Ordinance shall take effect immediately upon its confirmation
and enactment by two-thirds of the voters voting within the County
and EM-1 in an election to be held November 3, 1992 so that
assessments shall first be collected hereunder for the tax year
beginning July 1, 1992 . The assessments shall remain in effect for
four (4 ) years . The assessments shall last be levied for the tax
year beginning July 1, 1996 .
PASSED and ADOPTED at a regular meeting of the Board of
Supervisors, County of Contra Costa, State of California, on August
4, 1992 by the following vote:
AYES : Supervisors Fanden, Schroder, Torlakson, McPeak
NOES : None
ABSENT: Supervisor Powers
ABSTAIN: None
ATTEST: Phil Batchelor, Clerk of
the Board of Supervisors and
County Ad inistrator � .
`By
Deputy toard Chair
[SEAL]
ORDINANCE NO. 92-55
7
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ATTACHMENT B
PROPOSED PARCEL ASSESSMENT SCHEDULE BY PROPERTY USE
Parcel j Parcel _ Number_o_f Assessment Estimated
Code _ _Description _ Parcels_ Per Parcel Revenue
Residential _
10iResidential (vacant, unbuild_able) _ 2,034 $0 $0
11 Single fam, 1 res on 1 site &duets I 173,1081 $20 $3,462,160
12 Single fam, 1 res on 2+ sites _ 1,450 $20 $29,000
13 Single fam, 2+ res on 1 or more sites 2,186 $20 $43,720
14 Single fam, other than sngle fam land 9,327 $20 $186,540
15 Misc improvements, 1 site 671 $20 $13,420
_ 16 Misc impry on 2+ sites 34 $20 $680
17 Vacant, 1 site (incl PUD sites) + 12,238 $20 $244,760
18 Vacant, 2 or more sites _6_00 $20 $12,000
19 SFR; det w/common area 22,797 $20 $455,940
Multiple_
20 Vacant _ 514 $20 $10,280
21 Duplex 3,215 $20 $64,300
22'Tri lex __ 472 _ $20 $9,440
23 Fourplex _ 1,623 $20 $_32,460
24 Combinations (single &double) _ 458 $20 $9,160
_ 25 Apartments (5-12 unts, inclusive) 1_,071 ' $20 $21,420
26 Apartments (13-24 unts, inclusive) 247 $100 $24,700
27 Apartments (25-59 unts, inclusive) 199 $200 $39,80_0
28 Apartments, 60 unts or more 187 $200 $37,400
29'lAttached PUDs 37,277 $20 $745,540
Commercial
30 Vacant 1,099 $20 $21,980
31 ,Stores (not supermarkets) 1,840 $100 $184,000
32 Small grocery stores (Quick Stop) 97 $20 $1,940
33 Office Buildings 1,325 $100 $1_32,500
34'Medical: Dental 427 $100 $42,700
35 Service stations, car washes 319 $100 $31,900
36 1 Garages 547 $100 $54,700
37 Community fac, swimming pool 107 $100 $10,700
38 Golf courses 138 _ $100 $13,800
39 Bowling alleys 13 $100 $1,300
_ 40 Boat harbors 186 $100 $18,600
41 'Supermarkets (not in centers) 49 $100 $4,900
42 _Shopping centers 549 $200 $109,800
43 Financial bldgs (ins, title, banks) 170 $100 $17,000-
44 Motels, hotels, mobilehome parks 184 $100 $18,400
45 Theatres 23 _$100 $2,300
46'Drive-in restaurants _157 $100 $15,700
47 Restaurants
not drive-in) 201 $100 $20,100
48 Multiple & Commercial 401 $100 $40,100
49 New car auto agencies 111 _ $100- $11,100
50 Vacant land _ 1 837 $20 $16,740
51Industrial park ' 487 $200 $97,400
52,Research &development 15 $100 $1,500
Page 1
ATTACHMENT B
PROPOSED PARCEL ASSESSMENT SCHEDULE BY PROPERTY USE
Parcel Parcel Number of Assessment Estimated
Code Description Parcels Per Parcel Revenue
Commercial - continued
-.--53 Light industrial _ 692 $200 $138,400
54 1 Heavy industrial 189 $200 $37,800
55 Mini-warehouse 50 $100 $5,000
56 Misc impry on light or heavy industrl 236 $100 $23,600
57 Unassigned _ $0 $0
58 Unassigned _ _$0 $0
59Unassigned $0 $0
_ Land
60 Unassigned $0 $0
61 Rural, res imprvd 1A- 10A _ 801 $20 $16,020
62 Rural w/without misc structr 1A-10A 700 $20 $14,000
63 1 Urban acreage 10A-40A _ 375 $20 $7,500
64 Urban acreage 40A and over _ 186 $20 $3,720
65 Orchards, vineyards past 1OA-40A _ 510 $20 $10,200
66 Orchards, vineyards 40A and over 196' $20 $3,920
67 Dry farming, grazing 10A-40A 280 _ $20 _ $5,600
68 Dry farming, grazing 40A and over 363 $20 $7,260
69 Agricultural preserves 5151 $20 $10,300
Institutional
70 Convalescent hosp& rest homes 64 $20 $1,280
71 Churches 697 $20 $13,940
72 Schools, public or private 479 $20 $9,580
73 Hospitals w/without imprvmnt_s 35 $20 $700
74 Cemeteries, mortuaries 62 $20 $1,240
75 Fraternal &svc organizations 90 $20 $1,800
761 Retirement housing complex 30 $20 $600
77 Cultural uses (libraries) 10 $20 $200
[78 Parks& playgrounds 283 $20 $5,660
Gov't-owned (fed, state,city) bldgs 5,167 $0 $0
Miscellaneous
Mineral rights(prod/non-productive) 1,164 $0 $0
Private roads 214 $0 $0
Pipelines& canals 37 $20 $740
State board assessed parcels 11 $0 $0
84 Utilities w/without bldgs _ 9 $20 $180
85 Public& private parking 334 $20 $6,680
86 Taxable muni-owned property 161 $20 $3,220
87 Common areas in PUDs, open spc 3,864 $0 $0
88�Mobilehome 1,262 $20 $25,240
89 Other, split parcels 151 $0 $0
99 Awaiting assignment 5 $20 $100
TOTAL 298,212 $6,666,360
Page 2