HomeMy WebLinkAboutORDINANCES - 12091986 - 86-98 T 7
ORDINANCE NO. 86-98
(An Ordinance of the Board of- Supervisors of Contra, Costa County
Authorizing an additional Special Tax for Police Protection
in Zone B. County Service Area P-2 )
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 B of County Service Area P-2 in order to
augment funding for 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
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 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 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 the purposes of this Ordinance, parcel does not include any
land or improvements outside the boundaries of Zone B 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 B of County Service Area P-2 which is
the Alamo area.
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 : 10 , 11, 12 , 13, 14 , 15 , 16, 17 , 18, 19 ,
29.
6. "Multiple Residential" means parcels assigned the
following use codes by the Assessor of Contra Costa County for ad
valorem property tax purposes: 20, 21, 22 , 23, 24 , 25, 26, 27 ,
28.
ORDINANCE NO. 86-98
7 . "Commercial/Industrial/Institutional" means parcels
assigned the following use codes by the Assessor of Contra Costa
County for ad valorem property tax purposes : 30, 31, 32, 33, 34,
35, 36, 37 , 38 , 39 , 41, 42 , 43, 44 , 451 46, 47 , 53, 70, 72, 74 ,
75 , 85 .
8 . "Land" means parcels assigned the following use codes by
the Assessor of Contra Costa County for ad valorem property tax
purposes : 61 , 62 , 63 , 64 .
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
Exhibit A and incorporated herein. Property use categories set
forth below in brackets as part of Article III are use code
designations considered appropriate to fix the per Assessor' s
parcel amount of tax.
ARTICLE III . AMOUNT AND LEVY OF TAXES .
1 . The tax per year authorized by this ordinance on each
parcel in Zone B of County Service Area P-2 shall not exceed:
ASSESSOR' S PARCEL AMOUNT OF TAX
PROPERTY USE CATEGORY NO. IF APPLICABLE PER PARCEL
1. Single Residential
Use Code : 10 , 15, 17 $80
Use Code: 11, 12 , 14 ,
16, 18, 19 , 29 $120
Use Code: 13 $180
2 . Multiple Residential
Use Code: 20 $80
Use Code : 21 $180
Use Code: 22 , 24 $270
Use Code: 23 $360
Use Code: 25 $540
Use Code : 26 $1, 980
Use code: 27 $5 , 310
Use Code: 28 $9 ,000
3. Commercial/Industrial/Institutional
Use Code : 30 192-082-005 $200
Use Code: 36 ( 31 ) 197-010-008 $300
31 197-040-010 $300
Use Code: 42 191-093-047 $300
192-071-030 $300
Use Code: 72 192-100-003 $300
192-240-017 $300
198-120-014 $300
88 (72 ) 719-812-001 $300
Use Code: 75 198-061-012 $300
Use Code: 85 198-061-013 $300
Use Code: 34 192-370-001 $400
192-370-002 $400
192-370-003 $400
192-370-004 $400
Use Code: 35 191-180-013 $400
191-180-014 $400
192-081-003 $400
198-010-016 $400
198-061-008 $400
Use Code : 42( 31 ) 191-180-011 $600
11( 31 ) 191-180-017 $600
36( 31) 192-082-001 $600
48( 31 ) 192-082-003 $600
31 197-010-028 $600
Use Code: 33 197-010-019 $600
Use Code: 36, 37 , 46, 47 $600
Use Code: 53 198-170-004 $600
Use Code: 11( 31 ) 191-010-013 $900
42( 31) 191-180-004 $900
42( 31 ) 191-180-007 $900
42( 31) 191-180-016 $900
11 ( 31 ) 191-010-007 $900
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ORDINANCE NO. 86-98
r
ASSESSOR' S PARCEL AMOUNT OF TAX
PROPERTY USE CATEGORY NO. IF APPLICABLE PER PARCEL
Use Code: 42( 31 ) 191-180-005 $1, 200
Use Code: 34( 33 ) 192-071-036 $1, 200
33 197-010-026 $1 , 200
Use Code: 38 $1, 200
Use Code: 39 $1 ,200
Use Code: 42 191-180-018 $1, 200
Use Code: 43 191-093-045 $1 ,200
Use Code: 45 , 74 $1,200
Use Code: 42 ( 31) 191-180-006 $1 , 500
191-180-010 $1 ,500
Use Code: 42( 43 ) 191-180-015 $1 ,500
Use Code: 42( 31 ) 191-180-002 $1 , 800
191-180-003 $1 ,800
191-180-008 $1 , 800
Use Code: 33 197-010-027 $1 , 800
198-061-005 $1 , 800
Use Code: 43 191-180-001 $1 , 800
42 ( 43 ) 191-180-012 $1 , 800
Use Code: 31 191-093-046 $2 ,100
42( 31 ) 192-081-004 $2 , 100
Use Code: 31 ( 32 ) 198-061-009 $2,100
Use Code: 33 191-093-043 $2 , 400
198-061-010 $2 , 400
198-061-011 $2 ,400
Use Code: 34 191-080-051 $2 , 400
Use Code : 41 191-180-009 $2 , 400
Use Code: 44 $2 , 400
Use Code : 31 192-082-002 $2 , 700
Use Code: 33 191-093-044 $2 ,700
Use Code : 11 ( 31 ) 191-010-020 $3 ,600
Use Code: 47( 33 ) 198-010-019 $3, 600
Use Code: 42 ( 31 ) 192-071-032 $5,400
Use Code: 33 (43 ) 191-093-048 $5, 400
Use Code: 70 $9 , 000
4 . Land
Use Code: 62 $120
Use Code: 63 $180
Use Code: 61 , 64 $240
2. Prior to the end of each July, the Board of Supervisors
of Contra Costa County shall levy taxes pursuant to this ordinance
upon the parcels in the Zone 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
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ORDINANCE NO. 86-98
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
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) 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 B of County
Service Area P-2 .
ARTICLE V. SEVERABILITY CLAUSE. If any article, section,
subsection, sentence, phrase or 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 Zone B 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,
subsection, 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 B in an election to be held March 3, 1987, so
that taxes shall first be collected hereunder for the tax year
beginning July 1 , 1987 .
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors , County of Contra Costa, State of California, on
December 9 , 1986 by the following vote:
AYES: Supervisors - Fanden, Schroder, McPeak, Torlakson and Powers
NOES: Supervisors - None
ABSENT: Supervisors - None
ATTEST: PHIL BATCHELOR, Clerk of
the Board of Supervisors and
County Adm' istrator
By
Deputy Chairman
VJW:df
12-4-86
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ORDINANCE NO. 86-98
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