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Home My WebLink AboutORDINANCES - 10241995 - 95-55 D.3 ORDINANCE NO. 95- 5 5 (Amending an Ordinance of the Board of Supervisors of Contra Costa County to Authorize an Increased Special Tax for Police Protection in Zone A, County Service Area P-2) The Contra Costa County Board of Supervisors ORDAINS as follows: Ordinance No. 85-24 of the Board of Supervisors of Contra Costa County is amended to read 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 A of County Service Area P-2 in order to augment funding for extended 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 related 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 purposes of this Ordinance,parcel does not include any land or improvements outside the boundaries of Zone A of County Service Area P-2 nor any land or improvements owned by any governmental entity. ORDINANCE NO. 95- 5 5 1 y 2. "Fiscal year" means the period of July 1 through the following June 30. 3. "Zone" means Zone A of County Service Area P-2 which is the Blackhawk area within the boundaries of County Service Area M-23. 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, 1.3, 14, 15, 17, 19, 29, 61, 62, 88. 6. "Small Multiple Residential' means parcels assigned the following use codes by the Assessor of Contra Costa County for ad valorem property tax purposes: 21, 22, 23, 24. 7. "Large Multiple Residential" means parcels assigned the following use codes by the Assessor of Contra Costa County for ad valorem property tax purposes: 25, 26, 27, 28. 8. "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, 39, 41, 42, 43, 44, 46, 47, 49, 50, 51, 52, 53, 54, 63, 70, 74, 75, 83, 84, 85. 9. "Commercial/Theater" means parcels assigned the following use code by the Assessor of Contra Costa County for ad valorem property tax purposes: 45, 10. "Use Code" means the cod..e :,umber 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 Appendix A and incorporated herein. ARTICLE 111. AMOUNT AND LEVY OF TAXES. 1. The tax per year on each parcel in Zone A of County Service Area P-2 shall not exceed the amount allowable under Ordinance 81-16, establishing an extended police protection special tax in County Service Area P-2, plus the following amount for the applicable Property Use Category: ORDINANCE NO. 95- 5 5 2 Y t Property Use Category Amount of Tax Per Parcel I. Single Residential $ 160 2. Small Multiple Residential $ 160 3. Large Multiple Residential $ 1.60 4. Commercial/Industrial/Institutional $ 960 5. Commercial/Theater $4800 2. Prior to the end of each July, the Board of Supervisors of Contra Costa County shall levy taxes upon the parcels in Zone A for the then current fiscal year in amounts not exceeding the above-listed maximums per parcel, plus any amounts levied on County Service Area P-2 under Ordinance 81-16. 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. I. 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 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. ORDINANCE NO. 95- 5 5 3 r " 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 A 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 affect the validity of the remaining portion of this Ordinance. The voters of Zone A 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 A in an election to be held March 26, 1996 so that taxes shall first be collected hereunder 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,october _24, 1995 by the following vote: AYES: Supervisors Smith, DeSaulnier, Torlakson and Bishop NOES: None ABSENT: Supervisor Rogers ATTEST: Phil Batchelor, Clerk of the Board of Supervisors and County Administrator eputy Jeanne O. M glio Oiair ORDINANCE NO. 95-55 4