HomeMy WebLinkAboutMINUTES - 07191994 - 1.56 1 .56
THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on July 19, 1994, by the following vote:
AYES: Supervisors Smith, Bishop, DeSaulnier, Torlakson and Powers
NOES: None
ABSENT: None
ABSTAIN: None
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SUBJECT: CSA P-5 and Special Police Tax Levies on Common Privately-Owned Open
Space
The Board received a memorandum dated July 12, 1994 from Victor J. Westman,
County Counsel, commenting on County Service Area P-5 and special police tax levies on
common privately-owned open space parcels.
IT IS BY THE BOARD ORDERED THAT receipt of the above memorandum report
is ACKNOWLEDGED.
1 hereby certify that this is a true and correct copy of
an action taken and entered on the minutes of the
Board of Supervi rs on the date shown.
ATTESTED: _LSI C/
PHIL BAT EL ,Clerk of the Board
of Supervisors ano County Administrator
BY Deputy
cc: Community Development, Attn: D. Barry
County Administrator
County Sheriff - Coroner
County Counsel
COUNTY COUNSEL'S OFFICE
CONTRA COSTA COUNTY
MARTINEZ, CALIFORNIA
Date: July 12, 1994
To: Board of Supervisors
From: Victor J. Westman,. County Counsel
.
Re: CSA P-5 and Special Police Tax Levies on Common Privately Open
Space
On May 10, 1994 the Board of Supervisors referred an April 28,
1994 letter which it received from the Manager of the Round Hill
Estates Property Owners Association concerning the above-noted matter
to the Community Development Director and the County Counsel . The
Community Development Department has asked that this office comment
on the April 28th letter.
The Manager' s April 28 letter complains about special police tax
levies being made upon common privately owned open space parcels
located within County Service Area P-5 (Alamo area) . This office has
also received a copy of a September 16 , 1993 letter from the Board of
Supervisors ' appointed "Citizens Police Advisory Committee" for the
Round Hill CSA P-5 area indicating its support to continue the
special police tax levies on the common privately owned open space
area parcels within P-5 .
Ordinance No . 80-68 was adopted by the Board of Supervisors on
August 19 , 1980 and placed before the voters of the CSA P-5 area a
special tax election that was held on November 4 , 1980 and approved
by more than two-thirds of voters of the area on that date.
Ordinance No . 80-68 provides that should a special police tax be
authorized by the voters (as was done on 11-4-80 ) and levied within
the area of CSA P-5 it shall be a "tax on each parcel in the Service
Area . " (Ord. 80-68 , Art. III , 1 . ) In otherwords , the only parcels
of property which are exempt from Ordinance No. 80-68 voter approved
and authorized special tax levy are. those parcels which are otherwise
exempted specifically by state statute or the California
Constitution. Privately owned common open space parcels are not
exempted by state statute or the California Constitution from voter
approved special taxes .
On the same date that the Board of Supervisors adopted Ordinance
No. 80-68 (August 19 , 1980 ) , the Board also adopted for voter
Board of Supervisors 2 July 12 , 1994
consideration on November 4 , 1980 Ordinance No . 80-67 covering the
area of County Service Area P-2 (the greater Danville area) .
Ordinance No. 80-67 only provided for its special tax ( should it be
voter authorized) to be levied on particular specified classes of
real property within CSA P-2 not including privately owned common
open space parcels (Assessor' s Use Code Class 87 ) . Ordinance No. 80-
67 does not provide that its special tax falls upon all parcels of
property within CSA P-2 in the same manner as Ordinance No. 80-68 so
provides for CSA P-5 .
Since the Board of Supervisors considered and approved both
Ordinance Nos . 80-67 and 80-68 on the same date (August 19 , 1980) , it
would appear from the face of these ordinances that the Board did
intend to provide for a special tax levy on privately owned common
open space parcels within CSA P-5 ( "tax on each parcel in the service
area" ) and did not similarly intend a special tax for such parcels of
property (if any) located within CSA P-2 .
Because Ordinance No . 80-68 does not contain any voter approved
authorization within its text to now delete classes of property from
its voter approved "tax on each parcel in the Service Area" , it
further appears to this office that any such deletion would require
authorization from the current voter residents of CSA P-5 .
VJW:df
cc: Community Development Department
Attn: Dennis Barry
County Administrator' s Office
Sheriff - Coroner
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