HomeMy WebLinkAboutMINUTES - 08082000 - SD3 TO: BOARD OF SUPERVISORS , .
CONTRA
FROM: Donna Garber, Supervisor District III �; a� "•,. COSTA
COUNTY
DATE: August 8, 2000 c, range :'fix
SUBJECT: HEARING ON PROPOSED POLICE SERVICE:, il .•c,��
SPECIAL TAXES FOR THE AREA OF COUNTYr 'c-iiK
SERVICE AREA P-2 (ZONE B) (ALAMO),
RELATED ORDINANCE ADOPTION AND FIXING
OF ELECTION.
SPECIFIC REQUEST(S) OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION($):
1. Adopt the Resolution Authorizing an election for the County Service Area P-2 (Zone B)
area(Resolution No. 2000/411).
2. Adopt the Ordinance authorizing a Special Tax for Police Protection Services in the County
Service Area No. P-2 (Zone B) area (Ordinance No. 2000-26).
3. Direct the County Clerk to conduct the election required by Government Code sections 28027
and 63978. This election shall be held at the time of the general election on November 7,
2000.
FISCAL IMPACT:
The cost of the election will be charged to the subject special tax levy or other available funds of
CSA P-2 (Zone B).
CONTINUED ON ATTACHMENT: X YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATI OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON dexo APPROVED AS RECOMMENDED )(
VOTE OF SUPERVISORS r/ '
XUNANIMOUS (ABSENT ✓'�' 21_ )
I HEREBY CERTIFY THAT THIS IS
A TRUE AND CORRECT COPY OF
AYES: NOES: AN ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
ATTESTED
PHIL BAT ' ELOR, CLERK OF
THE BOARD OF SUPERVISORS AND
COUNTY ADMINISTRATOR
Orig. District III Supervisor's Office
Contact. Lt. Jackie Rubin 837-8471
cc: County Administrator
Sheriff-Coroner By ,Deputy
Assessor
Clerk, Elections Dept.
Auditor
Tax Collector
County Counsel
To: Board of Supervisors
From: Donna Gerber,Supervisor,District III
Date: August B,2000
Re: HEARING ON PROPOSED POLICE SERVICE SPECIAL TAXES FOR COUNTY
SERVICE AREA P-2 GONE B)(ALAMO),RELATED ORDINANCE ADOPTION
AND FIXING OF ELECTION.
Page 2 of 2
BACKGROUND/REASON(S) FOR RECOMMENDATIONS :
The Citizens Advisory Committee for County Service Area P-2 (Zone B) is proposing a tax increase
measure for the November 7, 2000 ballot. If passed by a two-thirds majority of the electorate, the
measure would provide additional funding for police protection within the boundaries of this County
Service Area. The Citizen's Advisory Committee has conducted a survey on this issue and believe
that the majority of residents will pay more to preserve the current level of service which, absent a
rate increase, would likely be reduced.
CONSEQUENCES OF NEGATIVE ACTION:
Failure to take this action would negate the Committee's effort to put the measure before the
electorate on the November 7, 2000 ballot.
H:\CSAs&SpecialDists\CSA-P-2B\P-2B-BrdOrd.wpd
2
BOARD OF SUPERVISORS, CONTRA COSTA COUNTY, CALIFORNIA
Subject: Authorizing Election for an Increase ) RESOLUTION NO. 2000/411
in Special Tax on Secured Roll Property in ) (Gov. C. §§ 23027. 50077, 53978 }
Order to Provide Additional Funding for )
Police Protection in CSA P-2 (Zone B) }
(Alamo) }
The Board of Supervisors of Contra Costa County RESOLVES THAT:
This Board recognizes the continuing need for police services in County Service Area P-2
(Zone B) and the difficulty of funding the current or increased level of services by revenues now
available. Government Code sections 23027, 50077 and 53978 establish procedures for voter
authorization of a special property tax in order to provide additional funding for police
protection.
This Board has adopted, on this date, Ordinance No. 2000-26 in order to increase the
special tax for police protection. This Board hereby RESOLVES that this Ordinance is to be
presented for approval of the voters of County Service Area P-2 (Zone B) at the general election
to be held November 7, 2000 according to the following ballot proposition:
"Shall Ordinance 2000-26 of the Board of Supervisors of Contra
Costa County be approved so as to authorize a special tax increase
on property located in County Service Area P-2 (Zone B), from
$18 to $36 per parcel for single residential property for the first
fiscal year, and not to exceed$54 per parcel per year for single
residential property in succeeding years, with corresponding
increases for properties in other use categories identified in the
ordinance (i.e., small multiple residential, large multiple
residential, and commercial/industrial/institutional), in order to
provide additional funding for police protection service?"
The Contra Costa County Registrar of Voters is designated as the Election Official for
election, and the County Clerk, Elections Division, is hereby authorized and directed to provide
all notices and take all other actions necessary to holding the aforenoted election including, but
not limited to,providing notices of times within which arguments for and against are to be
submitted.
Passed and Adopted on August 8, 2000 by the following Supervisors vote:
UNANIMOUS (ABSENTA,,) I hereby certify that this is a true and
AYES: NOES: correct copy of an action taken and
ABSENT: ABSTAIN: entered on the minutes of the Board of
Supervisors on the date shown.
ATTESTED:
PHIL BATCHEL01t, Clerk of the Board
of Supervisors and County Administrator
By: , Deputy
Orig. County Counsel
Contact: County Counsel(335-1800)
cc: District III Supervisor's Office
County Administrator
Sheriff-Coroner
Assessor
Clerk,Elections Dept,
Auditor
Tax Collector H:\CSAs&SpecialDists\CSA-P-2B\CSA-P-2BResol2.wpd
RESOLUTION NO. 2000/411
-1-
-Y
ORDINANCE NO. 2000-26
[Ordinance Authorizing a Special Tax for Police
Protection Services Within County Service Area No. P-2(Zone B)]
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 role of Contra
Costa County that are within Zone B of Contra Costa County Service Area No. P-2 in order to
augment funding for police protection.
This tax is a special tax within the meaning of Section 4 of Article XMA 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
(including the election costs for approval of this and similar ordinances) as are deemed necessary.
ARTICLE H. DEFINITIONS. The following definitions shall apply throughout this
Ordinance.
1. "Ad valorem property taxes" or "ad valorem real property taxes" means taxes
imposed pursuant to Division 1,Property Taxation,ofthe Revenue and Taxation Code of California
on secured roll real property subject to being sold for delinquency of such taxes.
2. "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 role of Contra Costa County.
For the purposes of this Ordinance,parcel does not include any land or improvements outside the
boundaries of Zone B of County Service Area P-2 nor any land or improvements owned by any
governmental agency.
3. "Fiscal year"means the period of July 1 through the following June 30.
ORDINANCE NO. 2000-26 1
sD3
4. Contra Costa County Service Area P-2 (Zone B)(hereinafter called"Zone")means
that portion ofthe unincorporated area ofContra Costa County located within the Zone's boundaries.
5. "Use Code"means the code number assigned by the Assessor of Contra Costa County
in order to classify parcels for property tax purposes. A copy of the Assessor's use code
classifications chart is attached hereto as Appendix A and incorporated herein.
6. "Single Residential" use means parcels assigned the following use codes by the
Assessor of Contra Costa County for ad valorem property tax purposes: 11, 12, 13, 14, 15, 16, 17,
18, 19,29,61, 62, 63, 64, and 88.
7. "Small Multiple Residential"means parcels assigned the following use codes by the
Assessor of Contra Costa County for ad valorem property tax purposes: 20,21, 22, 23, 24.
8. "Large Multiple Residential"means parcels assigned the following use codes by the
Assessor of Contra Costa County for ad valorem property tax purposes: 25, 26, 27, 28.
9. "Commercial/IndustriaVInstitutional"means parcels assigned the following use codes
by the Assessor of Contra Costa County for ad valorem property tax purposes: 30, 31, 32, 33, 34,
35, 36, 37, 38, 39, 41,42, 43,44, 45, 46,47, 48, 49, 50, 51, 52, 53, 54, 70, 72, 74, 75, 83, 84, 85.
ARTICLE III. AMOUNT ANIS LEVY 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 1,2001 through June 30,2002)shall be
the following amount for the property use categories designated below:
Pronegy Use Category Amount of Tax Per Parcel
Single Residential $36 per parcel per year
Small Multiple Residential $45 per parcel per year
Large Multiple Residential $54 per parcel per year
CommerciaUIndustrial/Institutional $72 per parcel per year
B. For Subsequent Fiscal Years:
Prior to July I'of each year,the Sheriff 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
ORDINANCE NO. 2000-26 2
D-7
of Contra Costa County shall determine the amount of taxes to be levied upon the parcels within the
boundaries of the Zone for the then current fiscal year.Provided,however,that in no event shall the
tax levied on each parcel of the Zone exceed the following amount allowable under this Ordinance
for the applicable property use category:
Property Use Category Amount of Tax Per Parcel
Single Residential $54 per parcel per year
Small Multiple Residential $63 per parcel per year
Large Multiple Residential $72 per parcel per year
CommerciaVIndustrial/Institutional $90 per parcel per year
3. 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, California, 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. 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.
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.
ORDINANCE NO. 20010-26 3
3. Costs of Administration by County.
The reasonable costs incurred by the County officers collecting and administering this tax
and any election costs shall be deducted from the collected takes before remittal of the balance to
the Zone.
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 affect the validity of the remaining portion of this
Ordinance. The voters within 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 by two-thirds of the
voters voting within the Zone in an election to be held November 7, 2000, so that taxes shall first
be collected hereunder for the tax year beginning July 1, 2001. This Ordinance supercedes
Ordinance 81-16 in its entirety to allow the leveraging of the increased amount of taxes commencing
July 1, 2001.
PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of
Contra Costa, State of California,August 8, 2000.
AYES: SUPERVISORS GIOIA, UILKEMA, DESAULNIER, CANCIAMILLA and GERBER
NOES: NONE
ABSENT: NONE
ATTEST: PHIL,BATCHELOR,Clerk of
the Board of Supervisors and
County Administrator
f3y:
Deputy Boardai
H:\CSAs&SpecialDists\CSA-P-2B\P-2B-Taxord2.wpd
ORDINANCE NO. 2000-26 4
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APPENDIX A