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Home My WebLink AboutMINUTES - 12052000 - SD3 TO: BOARD OF SUPERVISORS CONTRA FROM: Donna Gerber, Supervisor, District III =Y J ..t . COSTA COUNTY DATE: December 5, 2000 SUBJECT: HEARING ON PROPOSED POLICE SERVICE SPECIAL TAXES FOR THE AREA OF COUNTY- n- SERVICE AREA P-5 (ROUNDHILL), RELATED ORDINANCE ADOPTION AND FIXING OF ELECTION. SPECIFIC REQUEST(S)OR RECOMMENDATION(S)& BACKGROUND AND JUSTIFICATION RECOMMENDATION($). 1. Adopt the Resolution Authorizing an election by mail for the County Service Area P-5 area (Resolution No. 2000/538). 2. Adopt the Ordinance authorizing a Special Tax for Police Protection Services in the County Service Area No. P-5 area (Ordinance No. 2000-38). 3. Direct the County Clerk to conduct the election required by Government Code sections 23027 and 53978. This election shall be conducted by mail, pursuant to Elections Code section 4000 et seq., by March 30, 2001 FISCAL IMPACT: The cost of the election will be charged to the subject special tax levy or other available funds of CSA P-5 CONTINUED ON ATTACHMENT: X YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER ACTION OF BOARD ON December 5,, 2000 APPROVED AS RECOMMENDED X eTHEf2 VOTE OF SUPERVISORS _XUNANIMOUS(ABSENT 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 * (District V seat vacant) SUPERVISO S ON THE DATE SHOWN. ATTESTED PHIL BATCH LOR, CLERK OF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR Orig. District III Supervisor's Ofice 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: Supervisor Donna Gerber Date: December 5,2000 Re: HEARING ON PROPOSED POLICE SERVICE SPECIA TAXES FOR COUNTY SERVICE AREA P-3(ROUNDNILL),RELATED ORDINANCE ADOPTION AND FIXING OF ELECTION. Page 2 of 2 BACKGROUND/REASONS) FOR RECOMMENDATION(S): The Citizens Advisory Committee for County Service Area P-5 has proposed an election to consider a tax increase measure to be conducted by mail. 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. H:tCSAs&SpecialDists\Csa-p-51CSA-P-5Brdord.wpd BOARD OF SUPERVISORS, CONTRA COSTA COUNTY, CALIFORNIA Subject: Authorizing Election for an Increase in ) RESOLUTION NO. 2000/538 Special Tax on Secured Roll Property in Order ) (Gov. C. §§ 23027. 50077, 53978 } to Provide Additional Funding for Police } Protection in CSA P-5 (Roundhill) } The Board of Supervisors of Contra Costa County RESOLVES THAT: This Board recognizes the continuing need for police services in County Service Area P-5 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. 2000-38 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-5 through an election to be conducted by mail pursuant to Elections Code section 4000 et seq., according to the following ballot proposition: "Shall Ordinance 2000-38 of the Board of Supervisors of Contra Costa County be approved so as to authorize an increase in the special tax on property located in County Service Area P-5 from$150 per parcel per year to $330 per parcel per year, for all parcels except those used for commercial recreational purposes which shall continue to be taxed at a higher rate, 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 afore noted election including, but not limited to,providing notices of times within which arguments for and against are to be submitted. The election shall be conducted by mail no later than March 30, 2001. Passed and Adopted on December 5, 2000 by the following Supervisors vote: X UNANIMOUS (ABSENT.Nom*} 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 *(District V s t trent) Supervisors on the date shown. ATTESTEDAELORea,-Clerk PHIL BATC of the Board of Supervisors and County Administrator By: , Deputy Orig. County Counsel Contact: Co. Counsel (335-1800) cc: District III Supervisor's Office County Administrator Sheriff-Coroner Assessor Clerk,Elections Dept. Auditor Tax Collector H:\CSAs&SpecialDistsCSA-P-5ICSA-P-5Resol."d RESOLUTION NO. 2000/538 -1- ORDINANCE NO. 2000-38 (Ordinance Authorizing a Special Tax for Police Protection Services Within County Service Area No. P-5) The Contra Costa.County Board of Supervisors ORDAINS as follows: ARTICLE I. PMO SE AND INTENT. It is the purpose and intent of this Ordinance to authorize the levy of tax on parcels ofreal property on the secured property tax role of Contra Costa County that are within Contra Costa County Service Area No.P-5 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 ofthis 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 ofproperty;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 ofthe CaliforniaRevenue and Taxation Code and ofArticle XIII ofthe California Constitution as relate to ad valorem property taxes are intended to apply to the collection and administration ofthis tax (Article IV of this Ordinance), as authorized by law. The revenues raised by this tax are to be used solely for the purposes ofobtaining,furnishing, operating,and maintainingpolice protection equipment or apparatus,for paying the salaries and benefits ofpolice protectionpersonnel,and for such otherpolice protection service expenses(including the election costs for approval of this and similar ordinances) as are deemed necessary. ARTI LE II. 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 ofthis Ordinance,parcel does not include any land or improvements outside the boundaries of County Service Area P-5 nor any land or improvements owned by any governmental agency. 3. "Fiscal year"means the period of July I through the following June 30. ORDINANCE NO. 2000-38 1 4. "Contra Costa County Service Area P-5(hereinafter called"Service Area")means that portion ofthe unincorporated area of Contra Costa County located within the Service Area'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 ofthe Assessor's use code classifications chart is attached hereto as Appendix A and incorporated herein. 6. "Commercial recreational"use means a use ofproperty where dues and/or fees are paid in order to use a recreational facility. Commercial recreational properties include,but are not limited to, private golf courses, swimming pools and clubs. ARTICLE III. AMOUNT AND LEVE' OF TAXES 1. The tax per year on each parcel ofthe Service Area shall not exceed the amount allowable under this Ordinance for the applicable property use category: a. Parcels not used for commercial recreational purposes. Except as provided in Article M.Lb.below,the tax on each parcel in the Service Area shall be a maximum ofthree hundred and thirty dollars($330)for each fiscal year. Prior to the end ofeach July,the Board of Supervisors of Contra Costa County shall levy taxes upon the parcels in the Service Area for the then current fiscal year in amounts not exceeding the above-listed maximums per parcel. b. Parcels used for commercial recreational purposes. The tax on each parcel in the Service Area used for commercial recreational purposes shall be two hundred forty percent ofthe tax levied under Article M.l.a.above for otherparcels. Prior to the end of each July,the Board of Supervisors ofContra Costa County shall levy taxes upon the parcels in the Service Area for the then current fiscal year in such amounts. 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 ofthe amount oftaxes on each parcel shall be maintained by the Sheriff-Coroner ofthe County of Contra Costa at:Martinez, California,and be available forpublic inspection during the remainder ofthe fiscal year for which such taxes are levied. 111 ORDINANCE NO. 2000-38 2 ARTICLE IV, COLLECTION AND ADMINISTIt TION. I. Taxes as Liens Against the Property. The amount oftaxes for each parcel each year shall constitute a lien on such propertyin 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 takes on each parcel shall be billed on the secured roll tax bills for ad valorem property taxes and shall be due the County ofContra 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, lie4ns,and collections for secured roll ad valorem property takes shall be applicable to the collection ofthis 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 and any election costs shall be deducted from the collected taxes before remittal of the balance to the Service Area. ARTICLE V. EVERA�Y CLAUSE. Ifany article,section,subsection,sentence,phrase ofclause ofthis Ordinance is for any reason held to be invalid,such decision shall not affect the validity ofthe remaining portion ofthis Ordinance. The voters within the Service Area 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. /!I ORDINANCE NO. 2400-38 3 ARTICLE 'Vi. EFFECTIVE 1ATE. This Ordinance shall take effect immediately upon its confirmation by two-thirds ofthe voters voting within the Service Area in an election to be conducted by mail no later than March 30,2001,so that taxes shall first be collected hereunder for the tax year beginning July 1,2041. This Ordinance supercedes Ordinance 80-68 in its entirety to allow the leveraging ofthe increased amount oftaxes commencing July 1, 2001. RAS SED AM_ADOPTED at a regular meeting ofthe Board of Supervisors,County ofContra Costa, State of California, . AYES: SUPERVISORS GIOIA, UIUMAA, DESAULNIER and GERBER NOES: NONE A13SENT: NONE (District V seat is vacant) ATTEST: PHIL BATCHELOR, Clerk of the Board of Supervisors and County A istrator By: Deputy Board r. H:\CSAs&SpecialDista'Csa-p-51CSA-P-5taxOrd,wpd ORDINANCE NO. 2000-38 4 Ell " Y vg Ix U. A cFli y� .Sd M9 �C �tS tl �y T.. ti � C! G Ci. w r- • CC ►- v (z w r Y SSS < r 'E w ` 44 o A N N N O N CV N N F+ N he I I 1=1TM w rl j g 4 tS A""t-liT"TO A