HomeMy WebLinkAboutORDINANCES - 07311984 - 84-35 (2) ORDINANCE NO. 84-:35
(An Ordinance of the Board of Supervisors of Contra Costa County
Authorizing an additional Special Tax for Police Protection in
Zone A, County Service Area P-2)
The Contra Costa County Board of Supervisors ORDAINS as follows .-
ARTICLE
ollows :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
propertylon the secured property tax roll of Contra Costa County
that ar'e� within Zone A of County Service Area P-2 in order to
augment funding for extended 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 inso-
far 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
polis protection 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 purposes of this Ordinance, parcel does not include any land
or improvements outside the boundaries of Zone A of County Service
Area P-2 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. "Zone" means Zone A of County Service Area P-2 which is
the Blackhawk area within the boundaries of County Service Area
M-23.
4. "Ad valorem property taxes" or "ad valorem real property
taxes" means taxes imposed pursuant to Division 1 , Property
Taxation, of the Revenue and Taxation Code of California on
secured roll real property subject to being sold for delinquency
of such taxes .
5. "Single Residential" means parcels assigned the following
use codes by the Assessor of Contra Costa County for ad valorem
property tax purposes : 11 , 12 , 13, 14, 19, 29, 61 , 88
ORDINANCE NO. 84- 35
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6. "Small Multiple Residential " means parcels assigned the
following use codes by the Assessor of Contra Costa County for ad
valorem property tax purposes: 21 , 22 , 23, 24
7 . "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
8 . "Commercial /Industrial /Institutional" means parcels
assigned the following use codes by the Assessor of Contra Costa
County for ad valorem property tax purposes : 31 , 32, 33 , 34 , 35,
36, 371-:F39 , 41., .42 , 43, 44, 45 , 46, 47 , 49 , 51 , 529 53 , 549 709
74, 759 83, 84, 85
9. "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 classification chart is attached hereto as
Appendix A and incorporated herein.
ARTICLE III . AMOUNT AND LEVY OF TAXES.
1 . The tax per year on each parcel in Zone A of County
Service Area P-2 shall not exceed:
Property_Use_Category Amount_of_Tax_per_Pareel
1 . Single Residential $115
2 . Small Multiple Residential $115
3 . Large Multiple Residential $115
4. Commercial /Industrial/ $345
Institutional
2 . Prior to the end of each July, the Board of Supervisors of
Contra Costa County shall levy taxes upon the parcels in Zone A
for the then current fiscal year in amounts not exceeding the
foregoing maximums per parcel .
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 Clerk of
the Board of Supervisors of the County of Contra Costa 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 procedures
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ORDINANCE NO. 84-35
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regarding exemptions , due dates , installment payments , correc-
tions , 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.
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 before remittal of the balance to Zone A of County
Service Area P-2 .
ARTICLE V. SEVERABILITY CLAUSE. If any article, section, subsec-
tion, 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 Zone A of County Service Area P-2 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, sub-
section, 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 Zone A in an election to be held November 6, 19849
so that taxes shall first be collected hereunder for the tax year
beginning July 1 , 1985 .
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors , County of Contra Costa, State of California, on July
Si, 1984 by the following vote :
AYES: Supervisors Powers , Fanden, Schroder, McPeak
Torlakson
NOES: Supervisors - (None)
ABSENT: Supervisors - (None)
ATTEST: J. R. OLSSON, County Clerk
. & ex officio Clerk of the Board
De t Jeanne 0. Mglio Chairman
VJW:df
(7-16-84)
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ORDINANCE NO. 84- 35
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APPENDIX A
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