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HomeMy WebLinkAboutORDINANCES - 08041992 - 92-51 o( yL 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 1 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 By: Deputy Board Chair 7-31-92 VJW:df df10:ord\sp-tax.em1 4 Ordinance No. 92- 51