Loading...
HomeMy WebLinkAboutORDINANCES - 08041992 - 92-55 ORDINANCE NO. 92/55 (An Ordinance of the Board of Supervisors of Contra Costa County Authorizing A Special Assessment To Fund Certain Specified Services Which Can be Provided by County Service Area EM-1) . 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 special assessment on parcels of real property on the secured property tax roll for all of Contra Costa County contained within County Service Area No. EM-1 ( "EM-1" ) in order to provide funding for essential law enforcement and police protection services and the miscellaneous service of public health to protect and support children and families, and library facilities and services . For the past fourteen years, the Board of Supervisors has been faced with making almost constant cuts to funding for vital County services because of reductions in funding made available for these services by the State of California. The reductions which are required of the Board of Supervisors in the 1992-93 fiscal year are clearly unprecedented and exceed any level of reductions ever before contemplated in this County. The Board of Supervisors, on July 20, 1992, eliminated $48.5 million in expenditures from the 1992-93 County Budget. It is, however, unlikely that these cuts will be sufficient to keep the County Budget in balance once the State Budget is enacted and its impact on the County can be accurately calculated. Preliminary estimates based on what appears to be the most likely scenario, indicate that millions of additional dollars may have to be removed from the County Budget before it is finally adopted. The reductions which will have to be made in Phase II will inevitably reach the most critical and sensitive programs still operated by the County. These programs have been protected thus far, while programs of lesser priority have been reduced or eliminated. The Phase II reductions may require even deeper cuts to the Sheriff ' s Crime Lab, making it more difficult to prosecute some alleged criminals because of the inability to process physical evidence for trial . Phase II may also eliminate the special Sheriff ' s Task Forces which have done such an outstanding job to date in focusing on the investigation and arrest of drug dealers and organized gangs which commit crimes . Phase II may also further reduce the number of attorneys who are available in the District Attorney' s Office to prosecute these alleged criminals . Phase II may cause further reductions in an already critically underfunded County Library. Some branches will be closed entirely. Practically every branch will have its hours reduced further. It will become more difficult for school children to obtain help to do the research which is expected of them in school . Existing adult literacy programs will be scaled back. The number of books will be reduced as will the ability of the Library to replace old and worn out books and purchase new materials as they are published. Phase II may eliminate a number of residential beds which assist in rehabilitating and diverting individuals who have committed drug- related crimes, either while under the influence of drugs or to support their drug habit. This will mean that even individuals who realize that they have a drug problem and are seeking help will be unable to obtain that help on a timely basis . Phase II may reduce or eliminate a number of other community-based services which help provide the community safety net of services to physically and sexually abused women and children, which provide services to victims of rape, which assist in providing child care services so parents can go to work where this is necessary, and which provide services designed to prevent the abuse of our children, our most precious and most important resource1 As a result of the devastation which would occur if all of these budget cuts were to remain in effect, the Board of Supervisors has asked the voters to choose to contribute 5 cents a day per family [or $20 per year per family], to restore or maintain some of the most critical of these services. This assessment is a special revenue measure proposed pursuant to Government Code Section 25210 . 6a and within the meaning of Section 4 of Article XIIIA of the California Constitution. The burden of this assessment falls upon property, but this assessment is not determined according to nor in any manner based upon the value of property; this assessment is levied on a parcel and use of property basis . ARTICLE II . USE OF REVENUE. 1 . The revenues raised by this Ordinance are to be used solely for the purpose of funding essential law enforcement and police protection services and the miscellaneous service of public health to protect and support children and families, and library facilities and services . None of the revenue spent on library services is to be spent within the City of Richmond. In addition, at least 20% of the total revenue raised is to be spent on the community safety net contracts with private, non-profit agencies. The Board of Supervisors may allocate the revenues raised by this assessment as follows : 2 1 . Law Enforcement/Public Safety/Criminal Prosecution: 44 . 8% 2 . Library Services : 14 . 9% 3 . Drug Crime and Juvenile Justice Diversion Programs : 17 . 9% 4 . Community Safety Net to Maintain Services to Protect Families and Children: 22 .4% TOTAL 100 . 0% ARTICLE III . 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 including its incorporated areas . For the purposes of this Ordinance, parcel does not include any land or improvements outside the boundaries of Contra Costa County or EM-1 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. As appropriate herein, "County" or "EM-1" means the County of Contra Costa and/or County Service Area No. EM-1 both of which include within each of their boundaries all of the territory of Contra Costa County. 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 Attachment A 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. 3 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 assessment per parcel as specified in Article IV 1A herein. The adjustment from actual to constant dollars shall be made by use of the Consumer Price Index, as specified in Section IV 1B herein. ARTICLE IV AMOUNT AND LEVEL OF ASSESSMENTS 1 . The assessment per year on each parcel in the County and EM-1 shall not exceed the amount applicable to the parcel, as specified below. A. For First Fiscal Year: ( 1) The assessment per year for the first fiscal year (July 1, 1992 through June 30, 1993) shall be the Amount of Assessment Per Parcel for a Property Use Code Category as set forth on Attachment 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 ( 1992-93) parcel assessments on the secured roll for ad valorem property taxes, these charges shall not be due and collectible for the First Fiscal Year 1992-93 . In this event, the Board of Supervisors may, but only for the second subsequent fiscal year ( 1993-94) , levy parcel assessments equivalent to those allowed during the First Fiscal Year ( 1992-93) in addition to these second fiscal year assessments authorized by this Ordinance and its Article IV 1B. Whether a first year assessment is levied during the 1992-93 or its equivalent is levied for the second fiscal year, the base assessment per year per parcel for the purposes of part 1B of this Article shall be the assessment levied or, in the event none was levied, which could have been levied for and during the First Fiscal Year. 4 B. For Subsequent Fiscal Years : ( 1) In order to keep the assessment on each parcel in constant first year dollars for each fiscal year subsequent to the first fiscal year, the assessment per year shall be adjusted as set forth below to reflect any increase in the Consumer Price Index beyond the amount of assessment on each parcel that was or, in the event none was levied, could have been levied during the first fiscal year. In each July, the Board of Supervisors of Contra Costa County shall determine the amount of assessment to be levied upon the parcels in the County and EM-1 for the then current fiscal year as set forth below. For each Property Use Category on Attachment B, the assessment per year on each parcel for each fiscal year subsequent to the first fiscal year shall be an amount determined as follows : Assessment Assessment (Consumer Price Index Per Parcel Per Parcel for April of the For then Current = For First X 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 assessment per parcel for any fiscal year be required to be less than the amount established for the first fiscal year. (2) The assessments 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 V, below. A complete listing of the amount of assessments per parcel for a Property Use Code Category shall be maintained by the County Administrator' s Office of the County of Contra Costa at Martinez, and be available for public information and inspection during the remainder of the fiscal year for which such assessments are levied. ARTICLE V. COLLECTION AND ADMINISTRATION. 1 . Assessments as Liens Against the Property. The amount of assessments 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. 5 2 . Collection. The assessments 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 assessments 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 these assessments . Notwithstanding anything to the contrary in the foregoing, as to this assessment: 1) the secured roll tax bills shall be the only notice required for this assessment, 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 assessment shall be deducted from the collected assessments . 4 . Postponement of Payment of Assessments . Payment of this Ordinance' s assessments and charges may be postponed by qualified senior citizens and disabled persons pursuant to the "Senior Citizens Property Tax Assistance and Postponement Law" . (Revenue and Taxation Code Part 10 .5, Sections 20501 ff. ) . Upon request, appropriate County staff shall assist and provide information about filing procedures for senior citizen and disabled person property tax postponement. ARTICLE VI . SEVERABILITY CLAUSE If any article, section, subsection, sentence, phrase, or clause of this Ordinance or portion of any parcel assessment levied under it is for any reason held to be invalid, such decision shall not affect the validity of the remaining portion of this Ordinance or portion of any parcel assessment levied under it. The voters of the County and EM-1 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 or other portion of any parcel assessment levied. 6 ARTICLE VII . EFFECTIVE DATE. This Ordinance shall take effect immediately upon its confirmation and enactment by two-thirds of the voters voting within the County and EM-1 in an election to be held November 3, 1992 so that assessments shall first be collected hereunder for the tax year beginning July 1, 1992 . The assessments shall remain in effect for four (4 ) years . The assessments shall last be levied for the tax year beginning July 1, 1996 . 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 ABSTAIN: None ATTEST: Phil Batchelor, Clerk of the Board of Supervisors and County Adj4ini//;,a strator 1BY; Deputy board Chair [SEAL] r , ORDINANCE NO. 92-55 7