Loading...
HomeMy WebLinkAboutMINUTES - 10032006 - SD.4 S 'F E � TO: BOARD OF SUPERVISORS - - Contra FROM: DENNIS M. BARRY, AICP Costa COMMUNITY DEVELOPMENT DIRECTOR '_ County a :r � DATE: October 3, 2006 SUBJECT: HEARING ON PROPOSED POLICE SERVICE SPECIAL TAXES FOR COUNTY ; SERVICE AREA P-6, RELATED ORDINANCE ADOPTION AND FIXING OF ELECTION THEREOF AND FORMATION OF ZONE 209 FOR SUBDIVISION #SD048830 IN THE BAY POINT AREA (SUPERVISORIAL DISTRICT V) SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATION 1. Adopt the Resolution authorizing an election for Zone 209 in County Service Area P-6. (Resolution No. 2006/575) 2. Adopt the Ordinance establishing a fee for Police Service District for SD048830. (Ordinance 2006-67) CONTINUED ON ATTACHMENT: X YES SIGNATURE RECOMMENDATION OF COUNTY ADMINISTRATOR _RECOMMENDATION OF BOARD COMMITTEE ✓APPROVE OTHER SIGNATURE(S): ACTION OF BO DON 0(X- OPi�Y' _t3 APPROVED AS RECOMMENDED V_OTOER_ ; CLOSED THE PU LIC HEARING. IHERE WERE N0 PUBLIC SPEAKERS VOYE OF SUPERVISORS1/' I HEREBY CERTIFY THAT THIS IS A TRUE AND UNANIMOUS(ABSENT' CORRECT COPY OF AN ACTION TAKEN AND AYES: NOES: ENTERED ON THE MINUTES OF THE BOARD OF ABSENT: ABSTAIN: SUPERVISORS ON THE DATE SHOWN I Contact: Debi Foley-335-1215 ATTESTED OM BG K• J, JOHN CULLEN, CLERK OF THt BOARD OF cc:Community Development Department(CDD) SUPERVISORS AND COUNTY ADMINISTRATOR Elections-Rosa Mena Sheriff Coroner-Frank Scudero J �j,� �I j Auditor-Controller BY {� J��'�� " ` ' DEPUTY Assessor Denova Homes j SD048830.psd df j October 3. 2006 i 3. Direct the County Clerk to conduct the election required by Government Code Section 5397. This election shall be conducted by mail ballot pursuant to Code Section 4000 and shall be held on the earliest date permitted by law. (December 5, 2006) BACKGROUND This application was approved by the County Zoning Administrator on July 10, 2006, with the requirement to establish a Police Service District prior to recordation of the final map. A maximum of 17-single-family residential lots are allowed. Condition of Approval #9 of Subdivision #048830 requires the applicant to agree to place the development in a "County Service Area" to augment police services based upon the use of the site. The initial assessment is 5200.00 per lot. i I I I i THE BOARD OF SUPERVISORS OF CON-TRA COSTA COUNTY, CALIFORNIA Adopted this Order on October 3, 2006 by the following rote: AYES: 1=ilkema.Piepho.DeSaulnier.and Gioia -NOES: None ABSENT: Glover ABSTAIN: None I SUBJECT: Creating County- ) RESOLLTIONi\0.2006 575 Service Area P-6 Zone 209 ) (Goy-. C. 25210.8 & (SLB 048830) ) 59000 ff.) in the Bav Point area ) and Authorizing a ) j Special Tax Election in ) I Said Zone. ) 1 This Board recognizes the need for increased police protection services in the above subject zone and the difficult- of funding the current or an increased level of services by revenues now available. Government Code Sections 5007 and 53978 establish procedures for voter authorization of a special tax in order to provide additional funding for police protection. NOW, THEREFORE. THIS BOARD HEREBY DETERl1II�-ES, ORDERS A\TD DIRECTS: 1. That portion of Contra Costa County Service Area P-6 described in Attached Exhibit"A"is established as Zone 209 of County Service Area No. P-6. No affected properties located i therein will be taxed for any existing bonded indebtedness or contractual obligations as a result of the formation of said zone.v v 2. The Clerk of this Board shall cause the filing of a statement of the creation of said zone to be made with the Count- Assessor and the State Board of Equalization (in Sacramento) pursuant to Government Code Sections 54900-54902. The filing shall include a map or plot indicating the boundaries of said zone. That Ordinance No. 2006-67 adopted this date is to be presented for approval of the voters of Zone 209 of Count- Service Area No. P-6 by a December 5. -1006 mail ballot election accordin,z to the following ballot proposition: I "Shall Ordinance No. ?006-6?of the Board of Supervisors of Contra Costa County be approved so as to authorize a special tax on property located in Zone 209 of Count- Service P-6 to maintain the present level of police protection service and provide additional funding for increased police protection service?" v 4. The County Clerk (Elections Clerk) is directed to take all steps necessary to conduct the election required by this order. Said election shall be conducted by mailed ballot(Elections Code Sections 13=30 and 1350 ff.) and shall be held as specified above. A synopsis of the Ordinance maw be used. Orig. Dept:Communit-Development cc: Count-Counsel Elections-Rosa Mena Sheriff-Coroner. Frank Scudero I Auditor-Controller Assessor df I I i RESOLUTION NO. '006:5 5 I Resolution #20061575 Subdivision #0=18830 Zone #209 "Exhibit "A" SEPTEMBER 5. 2006 PROJECT NO. 06-41-1-0- EXHIBIT -'A`" � LEGAL DESCRIPTIO\ FOR BOUNDARY ALL THAT REAL PROPERTY SITUATE IN THE UNINCORPORATED TERRITORY OF THE COUNTY OF CONTRA COSTA. STATE OF CALIFORNIA. DESCRIBED AS FOLLOWS- PARCEL -'D" OF THE PARCEL SLAP RECORDED JLA-E 3. 19..4 IN BOOK 34 OF PARCEL SLAPS AT PAGE 6 (3=1 PM 61. CONTRA COSTA COUNTY RECORDS. AS MODIFIED BY THE LOT LINE ADJUSTMENT RECORDED NOVEMBER 14. 1990 IN BOOK 16243 OF OFFICLAL RECORDS AT PAGE 677 HQ43 OR 677). CONTRA COSTA COUNTY RECORDS. FURTHER DESCRIBED AS FOLLOWS: BEGINNING AT THE SOUTHWEST CORNER OF PARCEL ''D". THENCE NORTH 88=20'08` EAST. 196.74 FEET. TO THE NORTHEAST CORNER OF SAID LOT LINE ADJUSTMENT (16243 OR 67 '): THENCE ALONG SAID ADJUSTMENT THE FOLLOWING SEVEN (7) COURSES: 1) ALONG THE ARC OF A NON-TANGENT CURVE TO THE LEFT. HAVING A RADIUS OF 166.00 FEET. FLAVLNG A RADIAL BEARING OF SOUTH 86=09'i4- EAST. AN ARC DISTANCE OF 11.56 FEET: THENCE. 2) SOUTH 00=08'59" EAST. 42.33 FEET: THENCE. 3) ALONG THE ARC OF A CURVE TO THE RIGHT_. XX ITH A RADIUS OF 20.00 FEET. THROUGH A CENTRAL ANGLE OF 71=53`31 AN ARC DISTANCE OF '_5.10 FEET TO A POINT OF CUSP: THENCE. 4) ALONG THE ARC OF A NON-TANGENT CURVE TO THE RIGHT FLAVING A RADLAL BEARING OF SOUTH 18=15'29`' EAST_. A RADIUS OF 128.00 FEET. THROUGH A CENTRAL ANGLE OF 36=12'S8-. AN ARC DISTANCE OF 80.91 FEET TO A POINT OF CUSP: THENCE. 5) ALONG THE ARC OF A NON-TANGENT CURVE TO THE RIGHT. HAVING A RADLAL BEARING OF NORTH 17=5730" EAST. A RADIUS OF 20.00 FEET. THROUGH A CENTRAL ANGLE OF 71=53'31". AN ARC DISTANCE OF 2 5.10 FEET: THENCE_. 6) NORTH 00=08'59" WEST. 42.33 FEET: THENCE. 7) ALONG THE ARC OF A CURVE TO THE RIGHT. A RADIUS OF 114.00 FEET. THROUGH A CENTRAL. ANGLE OF 06=30'55`. AN ARC DISTANCE OF 1196 FEET: i i TO THE SOUTH LINE OF SAID PARCEL "D'- (3-4 PNI 6): THENCE. _LONG THE BOUNDARY OF SAID PARCEL THE FOLLOXVING FOUR =i COURSES: 1 i NORTH 88==0'08" EAST. -66.6= FEET: THENCE. 2) NORTH 00=54'38" EAST. 230.2= FEET: THENCE. SOUTH 88= 0'08'' «-ESL 10�-;.94 FEET: THENCE. 11 SOUTH 01:W 5 " EAST TO THE POINT OF BEGINNING THE LAND DESCRIBED HEREIN CONTAINS :.47 ACRES OF LAND. MORE OR LESS. END OF DESCRIPTION A FOR MERIDL-kN ASSOCL-kTES. INC. PAUL C AN21LA Y L.S. - - __ �� EXPIRES 06 30 2008 Resolution X2006/575 Subdivision #048830 Zone #209 "Exhibit "B" 230.23' I N00'54'38"E I LINE TABLE I LINE I LENGTHI BEARING I I L1 1 42.331 N00'08'59"W I I L2 1 42.331 S00'08'59"E I CURVE TABLE ICURVE I LENGTH RADIUSI DELTA I C1 1 11.56 1166.00 1 D=03059'251 I C2 1 25.10 1 20.00 1 D=71'53'31"1 I C3 1 80.91 1128.001 D=36012'581 I C4 1 25.10 1 20.001 D=71'53'31"1 I C5 1 12.96 1114.001 D=06630'551 w 0 0 N CO 00 z 3 � 0 cS0 C CO N 00 N PARCEL 34 PM 6 583, L2 �'E� X38 pq" R � E� 51 Gb', LOT LINE ADJUSTMENT 5=9�Elozo 16243 OR 677 L1IRREVOCABLE oOFFER OF NLS 3272 DEDICATION OEXP. 06/30/2 265 OR 69 SLOPE d g 9� Qp EASEMENT ' 230_06-, N OF CALF } 4a -SDT39'y2"E \ P.A.B.EXHIBIT 99B99 99 FR "" MERIDIAN BOUNDARY OF PLAT � �1 __`y PARCEL 'D" OF PARCEL MAP � c A➢ ASSOCIAT_-S-INC. `" BOOK 34 AT PAGE 8 (34 PM 6) ENGINEERING • PL_NNING • _S-_1R:�`' \G m COMM COSTA COUNTY RECORDS - E i� •. _, AUGUST, 2006 SCALE: 1"-120° i ORDI\a\CE\O. 2006-6- (-fin Ordinance of the Board of Supervisors of Contra Costa County) Authorizing a Special Tat for Police Protection Services in Zone 209 County Service Area\o. P-6 The Contra Costa County Board of Supervisors ORDAINS as follows: ARTICLE I. PURPOSE AVD 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 209 of Contra Costa County Service Area\o. P-6 in order to augment funding for police protection. This tax is a special tax within the meaning of Section 4 of Article XIII-A 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 tat 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 ax(_Article IV of this Ordinance), as authorized by lana. 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 as are deemed necessary. ARTICLE lI. DEFINITIONS. The following definitions shall apply throughout this Ordinance: 1. "Parcel" mean 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 209 of County Service Area P-6 nor any land or improvements owned by any governmental entity. 2. "Fiscal year" mean the period of July 1 through the following June :0. 3. Contra Costa County Service area P-6 Zone 209 (hereinafter called "Zone") means that portion of the unincorporated area of Contra Costa County-located within the Zone's boundaries described (see Exhibit A attached hereto). 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 C and incorporated herein. 5. "Consumer Price Index" means the Consumer Prise Index for all Urban Consumers (CPI-L) for the San Francisco-Oakland-San Jose Area(1952-84=100) as published by the L.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. I Ordinance 2006-6-1 I 1 I I i 6. "Constant first vear dollars" shall mean an actual dollar amount which. in years subsequent to the first fiscal rear the tat is levied. shall have the same purchasing poorer as the base amount in first fiscal rear dollars as measured by the Consumer Price Index. The base amount shall be the amount of tax per parcel as i specified in article III 1A herein. The adjustment from actual to constant dollars shall be made by use of the Consumer Price Index. as specified in Section III 1B herein. ARTICLE III. AMOUNT AND LEVEL OF TAXES I 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 pear for the first fiscal rear (July 1. 200' through June 30, 2008) shall be the Amount of Tax Per Parcel for a Property Use Code Category as set forth on Exhibit C incorporated herein. B. For Subsequent Fiscal Years: In order to keep the tax on each parcel in constant first year dollars for each fiscal year subsequent to I the first fiscal year, the tax per year shall be adjusted as set forth below to reflect any increase in the I Consumer Price Index beyond the first fiscal year a tax is levied. In each Julr. the Board of Supervisors of Contra Costa County shall determine the amount of taxes to be levied upon the parcels in the Zone for the then current fiscal year as set forth below. For each Property Use Category on Exhibit C,the tax per year on each parcel for each fiscal year subsequent to the first fiscal rear shall be an amount determined as follows: Tat Per Parcel Tax Per Parcel (Consumer Price Index For then Current= For First X for April of 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 tax per parcel for any fiscal year be less than the amount established for the first fiscal rear. 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 Sheriff-Coroner of the County of Contra Costa at Martinez, and be available for public inspection during the remainder of the fiscal year for which such taxes are levied. ARTICLE IV. COLLECTION ANTI) ADMINISTRATION. 1. Taxes as Liens Against the Property. i 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 tat lien until fully paid. Ordinance 2006-67 I I I 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 Countv 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 l 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 Countv. I The reasonable costs incurred by the County officers collecting and administering this tax shall be deducted from the collected taxes. I 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. EFFECTIVE DATE. This Ordinance shall take effect immediately upon its confirmation by two-thirds of the voters votine within the Zone 209 in an election to be held December 5, 2006 so that taxes shall first be collected hereunder for the tax year be2innine July 1. 2007. PASSED A_ND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, State of California. on October 3, 2006 by the following vote: AYES: tiilkema.Piepho.DeSaulnier,and Gioia NOES: None ABSENT: Glover ABSTAIN: None I ATTEST: JOHN CULLEN. Countv Administrator and Clerk of the Board of Supervisors Byl" -- Deputy �13pard Chair Ordinance 2006-67 I I Ordinance #2006-67 Subdivision #048830 Zone#209 "Exhibit "A" SEPTEMBER ;_ 2006 PROJECT NO. 06-40-01 EXHIBIT '.A`' LEGAL DESCRIPTIO\FOR BOUNDARY- ALL THAT REAL PROPERTY- SITUATE I\ THE U\I\CORPORNTED TERRITORY" OF THE COUNTY" OF CONTRA COSTA. STATE OF CALIFORNIA. DESCRIBED AS FOLLOWS- PARCEL "D" OF THE PARCEL SLAP RECORDED JL1-E 3. 19_4 IN BOOK 34 OF PARCEL SLAPS AT PAGE 6 (3.1 PM 6). CONTRA COSTA COUNTY RECORDS. AS MODIFIED BY THE LOT LINE ADJUSTMENT RECORDED NOVEMBER 14. 1990 I\ BOOK 16243 OF OFFICI_AL RECORDS AT PAGE 6-77 (16243 OR 67-j. CONTRA COSTA COUNTY RECORDS. FURTHER DESCRIBED AS FOLLOW;-S: BEGINNING AT THE SOUTHWEST CORNER OF PARCEL ''D''_ THENCE NORTH 88'_0'08" EAST. 196.-4 FEET. TO THE NORTHEAST CORNER OF SAID LOT LINE ADJUSTMENT (16243 OR 6. .): THENCE ALONG SAID ADJUSTMENT THE FOLLOWING SEX-EN (.) COURSES: 1) ALONG THE ARC OF A NON-TANGENT CURVE TO THE LEFT. H_YY"ING A RADIUS OF 166.00 FEET. ILAVTNG A RADI_AL BEARING OF SOUTH 86=0934" EAST._ AN ARC DISTANCE OF 11.36 FEET: THENCE. ,l SOUTH 00`08`_59" EAST. 42.33 FEET: THENCE. 3) ALONG THE ARC OF A CURVE TO THE RIGHT. XVTTH A RADIUS OF 20.00 FEET. THROUGH A CENTRAL AN OF -1=33'31''. AN ARC DISTANCE OF 23.10 FEET TO A POINT OF CUSP: THENCE. 4) ALONG THE ARC OF A NON-TANGENT CLRX E TO THE RIGHT FLAVING A RADIAL BEARING OF SOUTH 1815"9" EAST. A RADIUS OF 128.00 FEET. THROUGH A CENTRAL ANGLE OF i W12'38". AN ARC DISTANCE OF 8091 FEET TO A POINT OF CUSP: THENCE. ?) ALONG THE ARC OF A NON-TANGENT CLRY-E TO THE RIGHT. HAY-ItiG A RADLAL BEARING OF NORTH 1- x`30" EAST. A RADIUS OF 20.00 FEET. THROUGH A CENTRAL ANGLE OF -1�_53'31". AN ARC DISTANCE OF '-3.10 FEET: THENCE. 6► NORTH 00=0859" (VEST. 42.33 FEET: THENCE. ') ALONG THE ARC OF A CURE TO THE RIGHT. A RADIUS OF 114.00 FEET. THROUGH A CENTRAL ANGLE OF 06=30-553 . AN ARC DISTANCE OF 12.96 FEET: i TO THE SOUTH LINE OF SAID PARCEL "D' i = PNI 6i: THENCE. ALONG THE BOL-NDARY OF SAID PARCEL THE FOLLOXVING FOUR t"_i COURSES: 1) NORTH 88=20'08'- EAST_ 766.6] FEET: THENCE. .i NORTH OO:: "8'' EASL _'-0.2FEET: THENCE. i SOUTH 88=20'08" WEST. 1025.94 FEET: THENCE. 4) SOUTH 01=)9`5,' EAST TO THE POINT OF BEGINNING THE LAND DESCRIBED HEREIN CONTAINS 5.47 ACRES OF LAND. MORE OR LESS. END OF DESCRIPTION FOR MERIDLVN ASSOCL-kTES. INC. g6 P LZ C ANUNL-kY EXPIRES 06 30 2008 i " I Ordinance 92006-67 Subdivision 9048830 Zone 9209 "Exhibit "B" N00'54'38"E I LINE TABLE i LINE I LENGTHS BEARING I L1 1 42.331 N00.OS'59"W I I I L2 1 42.331 S00'08'59"E I CURVE TABLE (CURVE I LENGTH(RADIUSI DELTA I I Cl 1 11.56 1166.00 1 D=03059'25"1 I C2 1 25.10 1 20.00 1 D=71'53'31"1 I C3 1 80.91 1128.001 D=36'12'581 I C4 1 25.10 1 20.001 D=71'53'31"1 I C5 1 12.96 1114.001 D=06'30'55"1 w - ao 0 0 N m z Z 3 0 0 N 00 N PARCEL 34 PM 6 L2 38.W E-U LOT LINE ADJUSTMENT =9!A4:E R 16243 OR 677 LANDS w L1 ` "75�2r,, R IRREVOCABL_ o OFFER OF N rz Ls 3272 DEDICATION 06/30/2 265 OR 69 I0 SLOPE � E SEM NT 1C Z �v.� 230.06-, or CA1 } r39:5,2"E \ P-0-9-EXHIBIT 9' .O.B.EXHIBIT " B" ��.Ef�.Yt=.31 -_ BOUNDARY PLAT A �/� ERIDIAN PARCEL 'D' OF PARCEL MAP 19 i 9� AS-OCIATRS.INC. BOOK 34 AT PAGE 6 (34 PM 6) m CI':IL E\GI\E'ER'NG • PLANNING • -UR`;EY-I\G CONTRA COSTA COUNTY RECORDS V:7 - _: AUGUST. 2006 SCALE: 1'=120' i ORDI\A\CE \0. 2006-6" ZONE -209 FOR FISCAL YEAR JULY 1. 200 THROUGH JL7N-E 30. 2008 EXHIBIT C PROPERTY USE TAX CODE CATEGORY EXPLANATION PER PARCEL 11 Sinele Family Residence- 1 residence. 1 site S200 12 Single Family Residence- S200 1 residence. 2 or more sites 13 Single Famil-Residence- S200 2 residences on 1 or more sites 14 Sinp-le Family Residence- S200 other than sinele famih_ land 15 Misc. Improvements- 1 site S200 16 Misc. Improvements-'- or more sites S'_00 1'• Vacant- 1 site S100 18 Vacant-2 or more sites S 1 o0 i 19 Single Family-Residence - S200 i Det. -,v common area Vacant-Multiple S 100 21 Duplex S200 22 Triplex 5200 23 Fourplex S200 24 Combination 5200 25 :apartments (6-12 units) 5400 26 apartments (13-24 units) 5400 2' apartments (25-59 units) S600 I '8 Apartments (60=units) 5800 �9 AttachedPUDs: S200 Cluster Homes. Condos_. Etc. 30 Vacant—Commercial SIM 31 Commercial Stores— 5600 Not Supermarkets 32 Small Grocer- Stores 5600 (7-11, etc.) - Office Buildines S400 34 Medical, Dental S400 35 Service Stations, Car Rash 5400 36 Garages 5400 37 Community Facilities S800 (recreational. etc.) 38 Golf Courses S400 39 Bowling Alleys 5400 40 Boat Harbors S400 I 41 Supermarkets S600 (not shopping centers) 42 Shopping Centers 5800 I 43) Financial Buildings 5400 (Ins.. Title, Banks. S&L) 44 Motels. Hotels &.Mobile Home Parks 5600 45 Theaters 5600 46 Drize-In Theaters 5400 41 Restaurants (not drive-in) S400 48 Multiple & Commercial 5400 I 49 New Car Agencies 5400 0 Vacant Land S 100 (not part of Ind. Park or P. &D.) 51 Industrial Park 5800 S'- Research &Development 5400 53 Light Industrial 5400 54 Heavy Industrial 5400 Mini Warehouses (public storage) S600 i 56 Misc. Improvements 5400 61 Rural.Res. Improvement 1A-10A 5200 62 Rural, W.or w,'o Structure IA-IOA 5200 70 Convalescent Hospitals-Rest Homes S400 %3 Hospitals S400 74 Cemeteries Mortuaries S400 %> Fraternal & Service Organizations S400 76 Retirement Housing Complex 5600 78 Parks &Playgrounds S800 85 Public & Private Parking 5400 I 8% Common Area 5400 88 Mobile Homes S200 89 Other(split parcels in different tax code areas) 5200 i 99 Awaiting Assimnnent S200 I