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Home My WebLink AboutMINUTES - 08011995 - SD1 E SE L •`� i = Contra TO: BOARD OF SUPERVISORS o; = t. Costa iaitunEs County FROM: HARVEY E. BRAGDONY, � b DIRECTOR OF COMMUNITY DEVELOPMENT _ STA`COUI�i'r`t'GP' DATE: August 1, 1995 SUBJECT: Establishment of Zone 1200 within County Service Area P-6 for Police Services for Minor Subdivision 3-94, Concord Area (Parcel #116-120-003) SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND JUSTIFICATION RECOMMENDATIONS 1. Adopt the resolution creating Zone #1200 within County Service Area P-6 and authorizing an election. 2 . Adopt the ordinance establishing a fee for a police services district for Minor Subdivision 3-94 , County Service Area P-6, Zone #1200. 3 . Direct the County Clerk to conduct the election required by Government Code Section 53978 . This election shall be conducted by mail ballot pursuant to Code Section 1340 and shall be held on the earliest data permitted by law. FISCAL IMPACT None. BACKGROUNDIREASONS FOR RECOMMENDATIONS Minor Subdivision 3-94 was approved by the Zoning Administrator on September 12 , 1994 . The applicant' s request to subdivide an approximately 1 . 29 acre site into four 10, 062 square foot parcels with an approximately 14 , 000 square foot remainder and variances to the average lot width of Parcels A, B, C, and D (80 feet required, 74 . 35 feet requested) was denied. The approval allowed the subdivision of one parcel into three residential lots plus a remainder. CONTINUED ON ATTACHMENT: YES SIGNATURE RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S) : ACTION OF BOARD ON August 1 . 1995 APPROVED AS RECOMMENDED x OTHER IT IS BY THE BOARD ORDERED that Resolution No. 95/300 and Ordinance No. 95-,-45 are ADOPTED. VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A x UNANIMOUS (ABSENT 2 , 4 TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ON THE ABSENT: ABSTAIN: MINUTES OF THE BOARD OF o SUPERVISORS ON THE DATE SHOWN. Contact:Edy Zwierzycki - 646-2091 Orig: Community Development Department ATTESTED August 1 , 1995 cc: County Counsel PHIL BATCHELOR, CLERK OF County Clerk - Elections, Bob Delevati THE BOARD OF SUPERVISORS Auditor-Controller AND OUN ADM ISTRATOR Assessor BY U , DEPUTY- SD. 1 ' Y THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on August 1 , 19 95 by the following vote: AYES: Supervisors Rogers , Torlakson and Bishop NOES: None ABSENT: Supervisors Smith and DeSaulnier ABSTAIN: None - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - SUBJECT: Creating County ) RESOLUTION NO. 95/300 Service Area P-6 Zone 1200 ) (Gov. C. 25210.8 & (Minor Subdivision 3-94) ) 54900 ff.) in the Concord Area and ) and Authorizing a ) Special Tax Election in ) Said Zone. ) This Board recognizes the need for increased police protection services in the above subject zone and the difficulty of funding the current or an increased level of services by revenues now available. Government Code Sections 50077 and 53978 establish procedures for voter authorization of a special tax in order to provide additional funding for police protection. NOW, THEREFORE, THIS BOARD HEREBY DETERMINES, ORDERS AND DIRECTS: 1. That portion of Contra Costa County Service Area P-6 described in Attached Exhibit "A" is established as Zone 1200 of County Service Area No. P-6. No affected properties located therein will be taxed for any existing bonded indebtedness or contractual obligations as a result of the formation of said zone. 2. The Clerk of this Board shall cause the filing of a statement of the creation of said zone .to be made with the County Assessor and the State Board of Equalization (in Sacramento) pursuant to Government Code Sections 54900-54902. The filing shall include a map or plot indicating the boundaries of said zone. 3. That Ordinance No. 95-45 adopted this date is to be presented for approval of the voters of Zone 1200 of County Service Area No. P-6 by an October 3, 1995 mail ballot election according to the following ballot proposition: "Shall Ordinance No. 95-45 of the Board of Supervisors of Contra Costa County be approved so as to authorize a special tax on property located in Zone 1200 of County Service P-6 to maintain the present level of police protection service and provide additional funding for increased police protection service?" 4. The County Clerk (Elections Clerk) is directed to take all steps necessary to conduct the election required by this order. Said election shall be conducted by mailed ballot (Elections Code Sections 1340 and 1350 ff.) and shall be held as specified above. A synopsis of the Ordinance may be used. I hereby certify that this is a true and correct COPY of Orig. De t:Communit Development an action taken and entered on the minutes of UM 9 P Y p Board of Supero rs on the ate shown. cc: County Counsel ATTESTED. ITJQ,<,- County Clerk - Elections, Bob Delevati PHIL BrTbHdQ0Ft,Clerk of the Board Auditor-Controller ofuperviso nd County Administrator Assessor By ,Deouty RESOLUTION NO. 95/300 MINOR SUB 3-94 ZONE 1200 r RESOLUTION NO. 95/300 EXHIBIT A LEGAL DESCRIPTION THE LAND REFERRED TO HEREIN IS SITUATED IN THE STATE OF CALIFORNIA, COUNTY OF CONTRA COSTA, UNINCORPORATED AREA, AND IS DESCRIBED AS FOLLOWS: PORTION OF LOT 48, AS SHOWN ON THE MAP ENTITLED, "R.N. BURGESS COMPANY'S MAP NO. 1, AYERS RANCH SUBDIVISION, CONTRA COSTA COUNTY, CALIFORNIA", FILED ON JULY 2, 1912, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY, IN BOOK 7 OF MAPS AT PAGE 170, DESCRIBED AS FOLLOWS: BEGINNING OF THE NORTHEAST LINE OF. SAID LOT 48, BEING THE CENTER LINE OF LAUREL DRIVE, AT THE SOUTHEAST LINE OF THE PARCEL OF LAND DESCRIBED IN THE DEED FROM ANTHONY SILVEY, ET AL, TO VERNON TAYLOR, ET UX, DATED DECEMBER 15, 1950 AND RECORDED MARCH 8, 1951 IN BOOK 1728 OF OFFICIAL RECORDS AT PAGE 269; THENCE FROM SAID POINT OF BEGINNING, SOUTH 470 44' EAST, ALONG SAID NORTHEAST LINE, 135.52 FEET TO THE NORTHWEST LINE OF THE PARCEL OF LAND DESCRIBED IN THE DEED FROM ANTHONY SILVEY, ET AL, TO EARL G. JOHNSON, ET UX, DATED NOVEMBER 30, 1950 AND RECORDED JANUARY 26, 1951, IN BOOK 1708 OF OFFICIAL RECORDS AT PAGE 82; THENCE SOUTH 42° 16' WEST, ALONG SAID NORTHWEST LINE, 427.5 FEET TO THE SOUTHWEST LINE OF SAID LOT 48; THENCE NORTH 47° 44' WEST, ALONG SAID SOUTHWEST LINE, 135.52 FEET TO SAID SOUTHEAST LINE OF SAID TAYLOR PARCEL (1728 OR 269); THENCE NORTH 420 16' EAST, ALONG SAID SOUTHEAST LINE, 427.5 FEET TO THE POINT OF BEGINNING. EXCEPTING THEREFROM: THE INTEREST CONVEYED TO COUNTY OF CONTRA COSTA BY DEED FROM ANTHONY SILVEY, ET AL, DATED OCTOBER 21, 1950 AND RECORDED OCTOBER 26, 1950 IN BOOK 1657 OF OFFICIAL RECORDS AT PAGE 428, "FOR USE AS A PUBLIC HIGHWAY" OVER THE NORTHEAST 25 FEET OF THE PREMISES. ASSESSOR'S PARCEL NO. : 116-120-003-3 CONTAINING 1 . 29 ACRES OF LAND, MORE OR LESS . MINOR SUB 3-94 ZONE 1200 • RESOLUTION 95/300 =Z-7-:: ElGlftf�SQ S1flDE _i�FE��EtdtxtTJ ltffk ldLRti__--f 35.52'—___-- — ------- r--� —f 10'ORitIFJAQE FJSOdEtli----,: - u* -Imp dROFOSED IMVC-P S m DA033 l I a 7'1 1 Y 5E4MJ PPE L- 243` f o! I t I q l ! PdRCM d j i i <+ id,isa eg. f4 I$moo Q �� j t w 1 RIO co it PARCEL t o tI i f r I � � 1 o i z 0Ile PARCEL Z i i id,16 sq, ft l p i rl > � 1 R !SFARlRb D i * I � ka 1 opl II 1 Ti jig —t RB3f�INDL 1 17„878.8 ag. > I 1 memSi -----1-i------- --�•'- =- - -- rNci� 7Q ,—p jyQ7.^fib rn X ------------------- — D --�—__ m m LAUREL DRIVE Q"'pA Win pow L ----------------- -- ---_------- =S 2 9 1 D P ITi relocate c oo�pf�1�zz O> °,s°I'°r° sA•i Q "paZ< mA � 1.- Q r ch MQ 0 m F! m 3, 9 _ 7c ri m 8c t �y`c pA u m` �Lh oro U) (j U1 �r°i��—•— ,p w 70 tl O m o m 24 EXHIBIT A I I TENIATVE MAP FOR LAND S110WI•' AAE — APCHITECTS AND LHCINEEP,S M a„� STOt{£CREST WORTGAG£ CO. 1185 nunNngdon DK%ti 5000 LAUREL DRIVE CONTRA CASIA COUMTY• CAUFDRNIA San Job*, Callf 95173 Tal (106) 44,G-1651 ORDINANCE NO. 95-45 (An Ordinance of the Board of Supervisors of Contra Costa County) Authorizing a Special Tax for Police Protection Services in Zone 1200 of County Service Area No. P-6 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 1200 of Contra Costa County Service Area No. P-6 in order to augment funding for police protection. 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 obtaining, furnishing, operating, and maintaining police protection equipment or apparatus, for paying the salaries and benefits of police protection personnel, and for such other police protection service expenses as are deemed necessary. 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 1200 of County Service Area P-6 nor any land or improvements owned by any governmental entity. -1- ORDINANCE NO. 95-45 2 . "Fiscal year" means the period of July 1 through the following June 30. 3. Contra Costa County Service Area P-6 Zone 1200 (hereinaf- ter called "Zone") means that portion of the unincorporated area of Contra Costa County located within the Zone' s boundaries described (see Exhibit A attached hereto) . 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 B 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. 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 tax per parcel as specified in Article III lA herein. The adjustment from actual to constant dollars shall be made by use of the Consumer Price Index, as specified in Section III 1B herein. ARTICLE III . AMOUNT AND LEVEL OF TAXES 1 . The tax per year on each parcel in the Zone shall not exceed the amount applicable to the parcel, as specified below. A. For First Fiscal Year: The tax per year for the first fiscal year (July 1, 1996 through June 30, 1997) shall be the Amount of Tax Per Parcel for a Property Use Code Category as set forth on Exhibit C incorporated herein. -2- ORDINANCE NO. 95-45 B. For Subsequent Fiscal Years: In order to keep the tax on each parcel in constant first year dollars for each fiscal year subsequent to the first fiscal year, the tax per year shall be adjusted as set forth below to reflect any increase in the Consumer Price Index beyond the first fiscal year a tax is levied. 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 for the then current fiscal year as set forth below. For each Property Use Category on Exhibit C, the tax per year on each parcel for each fiscal year subsequent to the first fiscal year shall be an amount determined as follows: Tax Per Parcel Tax Per Parcel (Consumer Price Index For then Current = For First X for April of 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 tax per parcel for any fiscal year be less than the amount established for the first fiscal year. 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 Sheriff- Coroner of the County of Contra Costa at Martinez , 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. -3- ORDINANCE NO. 95-45 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 inconsis- tent 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 inconsis- tent with this Ordinance, the times and procedure regarding exemptions, due dates, installment payments, corrections, cancella- tions, refunds, late payments, 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, 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 collect- ing 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, irrespec- tive 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 by two-thirds of the voters voting within the Zone in an election to be held October 3 , 1995 so that taxes shall first be collected hereunder for the tax year beginning July 1, 1996 . -4- ORDINANCE NO. 95-45 PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, State of California, on August 1 1995 by the following vote: AYES: SUPERVISORS Rogers , Torlakson and Bishop NOES: None ABSENT: Supervisors Smith and DeSaulnier ATTEST: PHIL BATCHELOR, Clerk of the Board of Supervisors and County Administrator By: II/M A444 uty Boa Chair VJW:df df4:vjw\ord\csap6 -5- ORDINANCE NO. 95-45 MINOR SUB 3-94 ZONE 1200 ORDINANCE 95-45 EXH181T A LEGAL DESCRIPTION THE LADED REFERRED TO HEREIN IS SITUATED IN THE STATE OF CALIFORNIA, COUNTY OF CONTRA COSTA, UNINCORPORATED AREA, AND IS DESCRIBED AS FOLLOWS: PORTION OF TAT 48, AS SHOWN ON THE MAP ENTITLED, "R.N. BURGESS 0CMPANY'S MAP NO. 1, AYERS RANCH SUBDIVISION, CONTRA COSTA CCkJN 'Y, CALIFORNIA", FILED ON JULY 2, 1912, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY, IN BOOK 7 OF MAPS AT PAGE 170, DESCRIBED AS FOLLOWS: BEGINNING OF THE NORTHEAST LINE OF. SAID LOT 48, BEING THE CENTER LINE OF LAUREL DRIVE, AT THE SOUTHEAST LINE OF THE PARCEL OF LAND DESCRIBED IN THE DEED FROM ANTHONY SILVEY, ET AL, TO VERNON TAYLOR, ET UX, DATED DECEMBER 15, 1950 AND RECORDED MARCH 8, 1951 IN BOOK 1728 OF OFFICIAL RECORDS AT PAGE 269; THENCE FROM SAID POINT OF BEGINNING, SOUTH 470 44' EAST, ALONG SAID NORTHEAST LINE, 135.52 FEET TO THE NORTHWEST LINE OF THE PARCEL OF LAND DESCRIBED IN THE DEED FROM ANTHONY SILVEY, ET AL, TO EARL G. JOHNSON, ET UX, DATED NOVEMBER 30, 1950 AND RECORDED JANUARY 26, 1951, IN BOOK 1708 OF OFFICIAL RECORDS AT PAGE 82; THENCE SOUTH 42° 16' WEST, ALONG SAID NORTHWEST LINE, 427.5 FEET TO THE SOUTHWEST LINE OF SAID LOT 48; THENCE NORTH 470 44' WEST, ALONG SAID SOUTHWEST LINE, 135.52 FEET TO SAID SOUTHEAST LINE OF SAID TAYLOR PARCEL (1728 OR 269); THENCE NORTH 420 16' EAST, ALONG SAID SOUTHEAST LINE, 427.5 FEET TO THE POINT OF BEGINNING. EXCEPTING THEREFROM: THE INTEREST CONVEYED TO COUNTY OF CONTRA COSTA BY DEED FROM ANTHONY SILVEY, ET AL, DATED OCTOBER 21, 1950 AND RECORDED OCTOBER 26, 1950 IN BOOK 1657 OF OFFICIAL RECORDS AT PAGE 428, "FOR USE AS A PUBLIC HIGHWAY" OVER THE NORTHEAST 25 FEET OF THE PREMISES. ASSESSOR'S PARCEL NO. : 116-120-003-3 CONTAINING 1 . 29 ACRES OF LAND, MORE OR LESS . MINOR SUB 3-94 ZONE 1200 ORDINANCE' 95-45 . _-_---_F>a�_Ir��.a:..s��_I�:Ee�,.t>xxu_�_ .�Irs�s----tss.sz• r--� _—r-------------_ - '••ifF OftiitNJvGE FJ�S<ZtEtii --•r•� Q b Im+ Ipl VC.P.S s DAG33 1 1 $h� SE PPE E - 243` PARCEL A F I t 1 I b to ci IT ` � 0 1 i PARCEL 1 + b � •C a ni ; t9 P1RgLc I t °i f0�f8 aq. ft; I a`a p Uyt I —•--•—..• — •� ,asi i i ---,PARI L Dtz }h194 sq. ft. t t , J 13 as�l; ; rl pp +H _ _ ------ LAUREL DRfVE - ----------- ocnv�AT�T Porn x 8,2_07- 31r-(y m R� � A-1 r�y�zpb b• Z Of O ti,r D pavan Ym91uee jja rn ;uzth i� Cn rm CA irl A m� t� m�m o m O - EXHIBrIT A ICKTAI VC UAR FOR LAND Sr�TGAM� A4E — ARCHITECTS AND ENGWERS w� I 5TUNECREST MORTGAGE CO. ilea nu ri��eo� DKe f 5000 TAUR£1 DRIYf CONTRA 0051A COUHTY•_CAIJFORNIA San 1oLi, Callt 95123 T41 (19E) nil:—i S'S-G I MINOR SUBDIVISION 3-94 ZONE 1200,OF CONTRA COSTA COUNTY AREA NO. P-6 Property Owner List Jon O. Freeman 20863 Stevens Creek Blvd., 4260 Cupertino, CA 95014 Parcel#116-120-003 m 77 0 z 5 m 95-45 0 C: Op 41 ,DTNOCE NO- M C') ONE _1200 mINSuB 3-94 z T g cn C, m Wa io cn Cal CD :" C. 0 C 0 cm &T 00 so CS Z cn 03 o t.= -Zcr Q. , 0 of IRA. n to Un to O. C. INS Tog Ls (pw C4 C.4 V) CJ is. 12 -0 0 :3Cl)sr 0 U CD c �rgra0 cp t ca . SIC 0 40 "0 C 0 03 -n m oo B 0 cr to 0 0 V v: os a� nb ir CL s to 03 so CL ;Goa. 5 46 cz OC R! CD L. 0 J0. cs 0"1 CD g Ln > -0 0 r- > > cl rn 0 cu S) < CD C) c 77 a to -4 -4 CA -4 cn C. rs c cn iE 0 '0 ZJE 2 2 p CoCm OS 1.04 26 m ST ZT CD 0 s t.K r & . S. a to S7 — a a :F G7 i :) X, CZ Cl. :3 0. C3 43 0 to N .FL (7) c 0- 0. C3 C. zt .0 - SO 5" -�L-. ca = 0 = A < cn to-0 0. C. CL a) C.) ,3 0 B a) 0 M ca C: m 0 (D C. C, > cn c 7 �r 0 n 5 ni EL 3 5!P Cl B a- 3 p 3 (, cc 3 C, 0 sl. UD LF, 0 2 ORDINANCE NO. 95_4 SUB 3-94 ZONE 1200 FOR FISCAL YEAR JULY 131'.-1996 , THROUGH JUNE 30, 1997 EXHIBIT C PROPERTY USE ANNUAL TAX CODE CATEGORY EXPLANATION PER PARCEL 11 Single Family Residence - $ 200 1 res., 1 site 12 Single Family Residence - $ 200 1 res., 2 or more sites 13 Single Family Residence - $ 200 2 res. on 1 or more sites 14 Single Family Residence- $ 200 other than single fam. land 15 Misc. Improvements - 1 site $ 200 16 Misc. improvements - $ 200 2 or more sites 17 Vacant - 1 site $ 100 18 Vacant - 2 or more sites $ 100 19 Single Family Residence - $ 200 Det. w/common area 20 Vacant - Multiple $ 100 21 Duplex $ 200 22 Triplex $ 200 23 Fourplex $ 200 24 Combinations $ 200 25 Apartments (5 -12 units) $ 400 26 Apartments (13 24 units) $ 400 27 . Apartments (25 - 59 units) $ 600 I . 28 Apartments (60+ units) $ 800 29 Attached PUDs: $ 200 Cluster Homes, Condos, etc. 30 Vacant - Commercial $ 100 31 Commercial Stores - $ 600 Not Supermarkets 32 Small Grocery Stores $ 600 (7-11, etc.) 33 Office Buildings $ 400 34 Medical, Dental $ 400 35 Service Stations, Car Wash $ 40 0 36 Garages $ 400 37 Community Facilities $ 800 (recreational, etc.) 38 Golf Courses $ 400 39 Bowling Alleys $ 400 40 Boat Harbors $ 400 41 Supermarkets $ 600 (not shopping centers) 42 Shopping Centers $ 800 43 Financial Buildings $ 400 (Ins., Title, Banks, S&L) 44 Motels, Hotels & Mobile -$ 600 Home Parks 45 Theaters $ 600 46 Drive-in Restaurants $ 400 47 Restaurants (not drive-in) $ 400 48 Multiple & Commercial $ 400 49 New Car Agencies $ 400 50 Vacant Land (,not part of $ 100 ind. park or P. & D.) 51 Industrial Park $ 800 52 Research & Development $ 400 53 Light Industrial $ 400 54 Heavy Industrial $ 400 55 Mini Warehouses (public Storage) $ 600 56 Misc. Improvements $ 400 61 Rural, Res. Improvement 1A-10A $ 200 62 Rural, w/or w/o Structure 1 A-1 OA $ 200 70 Convalescent Hospitals/ $ 400 Rest Homes 73 Hospitals $ 400 74 Cemeteries/Mortuaries $ 400 75 Fraternal & Service Organizations $ 400 76 Retirement Housing Complex $ 600 78 Parks & Playgrounds $ 800 85 Public & Private Parking $ 400 87 Common Area $ 400 88 Mobile Homes $ 200 89 Other (split parcels in different $ 200 tax code areas) 99 Awaiting Assignment $ 200