HomeMy WebLinkAboutORDINANCES - 09081992 - 92-61 ORDINANCE N0. 92-61
(An Ordinance of the Board of Supervisors of Contra Costa County)
7 Authorizing a Special Tax for Police Protection Services in Zone
107_ of County Service Area No. P-6
i
The Contra Costa County Board of Supervisors ORDAINS as follows:
t ARTICLE I. PURPOSE AND INTENT. It is the purpose and
t' 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 107 of Contra Costa
County Service Area No. P-6 in order to augment funding for
police protection.
This tax is a special tax within the meaning of Section 4 of
Article. BIIIA 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 %III 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 service 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 107 of
County Service Area P-6 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 P-6 Zone 107
(hereinafter called "Zones ) 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 B 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
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ORDINANCE NO. 92-61
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.
6. 'Constant first year dollars" shall mean an actual
dollar amount which, in years subsequent to the first fiscal year
F 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 tax
per parcel as specified in Article III IA herein. The adjustment
R.. 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
F
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 year for the first fiscal year (July 1, 1993
i through June 30, 1994) 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,,the first fiscal
year, the tax per year shall be adjusted as set forth below to
reflect any increase in the Consumer Price Index beyond the first
fiscal year a tax is levied.
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 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 yeat shall be an amount determined as follows: -
Tax Per Parcel Tax Per Parcel (Consumer Price Index
For then Current For First B 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 year.
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 AND ADMINISTRATION.
I. Taxes as Liens Against the Property.
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ORDINANCE NO. 92-61
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 sane 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.
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.
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 voting within the Zone
in an election to be held November 17, 1992 so that taxes
shall first be collected hereunder for the tax year beginning
July 1, 1993
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ORDINANCE NO.92-61
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors, County of Contra Costa, State of California, on 8th of
Sept., by the following vote:
AYES: SUPERVISORS Powers, Torlakson and McPeak
NOES: Supervisor Schroder
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ABSENT: Supervisor Fanden
ATTEST: PHIL BATCHELOR, Clerk of
the Board of Supervisors and
County Administrator
By. Q9
c S
Deputy Board Chair
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ORDINANCE NO. 92-61
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ORDINANCE NO. 92-61 . SUB 7368, ZONE 107
E X H I B I T A
LEGAL DESCRIPTION
All that real property situate in the unincorporated area of the County
of Contra Costa, State of California, described as follows :
A portion of the Northeast 1/9 of Section 27, Township 2 North, Range 2
East, further described as follows :
Commencing at the Northeast Corner of said Section 27, thence along the
northerly line of last said section North 89017135" West, 1321 . 91 feet; .
thence South 00055129" West, 25. 00 feet to the POINT OF BEGINNING;
thence South 00055129" West, 767 . 00 feet; thence South 89017135" East,
550.00 feet; thence North 00055129" East, 767 . 00 feet; thence
North 89017135" West, 550.00 feet to the POINT OF BEGINNING.
Containing an area of 9 . 68 acres, more of less .
LANDS
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EXHIBIT C -
FOR FISCAL YEAR JULY 11 1993 THROUGH JUNE 30, 1994
PROPERTY USE ANNUAL TAX
CODE CATEGORY EXPLANATION PER PARCEL
11 Single Family Residence - $ 100
1 res., 1 site
12 Single-Family Residence - $ 100
1 res., 2 or more sites
13 Single Family Residence - $ 100
2 res. on 1 or more sites
14 Single Family Residence- $ 100
other than single tam. land
15 Misc. Improvements - 1 site $ 100
16 Misc. improvements - $ 100
2 or more sites
17 Vacant - 1 site $ 50
18 Vacant- 2 or more sites $ 50
19 Single Family Residence - $ 100
Det. w/common area
20 Vacant - Multiple $ 50
21 Duplex $ 100
22 Triplex $ 100
23 Fourplex $ 100
24 Combinations $ 100
. 25 Apartments (5 -12 units) $ 200
26 Apartments (13 - 24 units) $ 200
27 Apartments (25 - 59 units) $ 300
28 Apartments (60+ units) $ 400
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29 Attached PVDs: $ 100
Cluster Homes, Condos, etc.
30 Vacant - Commercial $ 50
31 Commercial Stores - $ 300
Not Supermarkets
32 Small Grocery Stores $ 300
(7-11, etc.)
33 Office Buildings $ 200
34 Medical, Dental $ 200
35 Service Stations, Car Wash $ 200
36 Garages $ 200
37 Community Facilities $ 400
(recreational, etc.)
38 Golf Courses $ 200
39 Bowling Alleys $ 200
40 Boat Harbors $ 200
41 Supermarkets $ 300
(not shopping centers)
42 Shopping Centers $ 400
43 Financial Buildings $ 200
(Ins..Title, Banks, S&L)
44 Motels, Hotels & Mobile $ 300
Home Parks
45 Theaters $ 300
46 Drive-in Restaurants $ 200
47 Restaurants (not drive-in) $ 200
48 . Multiple & Commercial S200
49 New Car Agencies S200
50 Vacant Land ( not part of S 50
ind. park or P. & D.)
51 Industrial Park S400
52 Research & Development $ 200
53 Light Industrial $ 200
54 Heavy Industrial S200
55 Mini Warehouses (public Storage) S300
56 Misc. Improvements S200
61 Rural, Res. Improvement 1 A-10A S100
62 Rural, w/or w/o Structure 1 A-1 OA $ 100
70 Convalescent Hospitals/ S200
Rest Homes
73 Hospitals S200
74 Cemeteries/Mortuaries S200
75 Fraternal & Service Organizations $ 200
76 Retirement Housing Complex $ 300
78 Parks & Playgrounds $ 400
4
85 Public & Private Parking $ 200
87 Common Area $ 200
88 'Mobile Homes $ 100
89 Other (split parcels In different $ 100
tax code areas)
99 Awaiting Assignment $ 100