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HomeMy WebLinkAboutORDINANCES - 12161997 - 97-43 ORDINANCE NO. 97-43 (An Ordinance of the Board of Supervisors of Contra Costa County) Authorizing a Special Tax for Police Protection Services in Zone 1504 of County Service Area No. P-6 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 1504 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 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 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 1504 of County Service Area P-6 nor any land or improvements owned by any governmental entity. -1- ORDINANCE NO. 97-43 2 . "Fiscal year" means the period of July 1 through the following June 30. 3 . Contra Costa County Service Area P-6 Zone 1504 (here- inafter 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 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 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 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 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 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, 1999 through June 30, 2000) shall be the Amount of Tax Per Parcel for a Property Use Code Category as set forth on Exhibit C incorporated herein. -2- ORDINANCE NO. 97-43 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 year shall be an amount determined as follows: Tax 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 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. 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. -3- ORDINANCE NO. 97-43 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 inconsis- tent 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 inconsis- tent with this Ordinance, the times and procedure regarding exemptions, due dates, installment payments, corrections, cancella- tions, 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 collect- ing 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, irrespec- tive 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 February 24 , 1998 so that taxes shall first be collected hereunder for the tax year beginning July 1 , 1999 . -4- ORDINANCE NO. 97-43 PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, State of California, on December 15, 1997 with the following vote: AYES: SUPERVISORS Rogers, Uill;ema, Gerber, Canciamilla and DeSaulnier NOES: None ABSENT: None ABSTAIN: None ATTEST: PHIL BATCHELOR, Clerk of the Board of Supervisors and County Administrator By: (1W 1P D ty Board Chair `1 VJW:df df4:vju\ord\csap6 -5- ORDINANCE NO. 97-43 ORD. 9a-,-43 SD978075 ZONE 1504 EXHIBIT 'A' LEGAL DESCRIPTION Annexation to Police Service District Subdivision 8075 All that real property situate in the unincorporated area of the County of Contra Costa, State of California, described as follows: The north 1.777 hectares of Lot No. 10 and the south 2.72 hectares of Lot No. 7, as said lots are delineated and so designated on that certain Map entitled, "R.N. Burgess Company's Map No. 1, Mount Diablo Blvd., Tract", filed on May 6, 1912, in Book 7 of Maps, Page 153, Contra Costa County Records, further described as follows: Beginning at the southeast corner of Lot 5 as said lot is shown on that certain map of Subdivision 7143 filed for record June 25, 1996, in Book 387 of Maps at Page 23, Contra Costa County Records; thence leaving said Point of Beginning along the easterly lines of said Lots 7 and 10 (7 M 153) South 18153'08" East, 123.648 meters to the northeast corner of Parcel "C" of Subdivision MS 319-63, Sled April 1, 1964, in Book 27 of Land .Surveyor Maps at Page 3, Contra Costa County Records; thence leaving said easterly line along the northerly line of said Subdivision MS 319-63 (27 LSM 3), and the westerly extension thereof North 88144'16" West, 391.686 meters to a point on the centerline of North Gate Road, formerly Mt. Diablo Boulevard, as shown on said map (7 M 153); thence along said centerline North 15'18'14" West, 47.610 meters; thence along a curve to the left, having a radius of 873.212 meters, whose center bears South 74°36'51" West, through a central angle of 4°54'14" for an arc length of 74.737 meters; thence leaving said centerline along the southerly line of said Subdivision 7143 (387 M 23) South 88042'54" East, 387.119 meters to the Point of Beginning. Assessor's Parcel Nos. 138-050-001, 002, 003 and 004. 10.88 Acres. ORD. 97-43 SD978075 a �vpP —ic .�E RO m 4"W�lkllb U oc N D E W U E �9 > rn W W Z � > o 0 � N a to W Z • a Q•0 5 53'08 E EXHIBIT 111311 NOV. 1997 PLAT TO ACCOMPANY DeBolt Civil Engineering Scale: LEGAL DESCRIPTION D Bii San Rayon Valley Boulevard 1:3000 M Danville, California 94526 AD KL AREA TO ANNEXED 510 1 637-3780 JOb NO 95188 ORDINANCE NO. ;97_43 _ - SUB 978075 ZONE1504 FOR FISCAL YEAR JULY 1, 1999 WROUGH JUNE 30, 2000 EXHIBIT C PROPERTY USE ANNUAL TAX CODE CATEGORY EXPLANATION PER PARCEL 11 Single Family Residence - $ 200 1 res., 1 site 12 Single Family Residence - $ 200 1 res.. 2 or more sites 13 Single Family Residence - $ 200 2 res. on 1 or more sites 14 Single Family Residence- $ 200 other than single fam. land 15 Misc. Improvements - 1 site $ 200 16 Misc. improvements - $ 200 2 or more sites 17 . • Vacant - 1 site $ 100 18 Vacant- 2 or more sites $ 100 19 Single Family Residence - $ 200 Det. wlcommon area 20 Vacant- Multiple $ 100 21 Duplex $ 200 22 Triplex $ 200 23 Fourplex $ 200 24 Combinations $ 200 25 Apartments (5 -12 units) $ 400 26 Apartments (13 - 24 units) $ 400 27 Apartments (25 - 59 units) $ 600 28 Apartments (60+ units) $ 800 29 Attached PUDs: $ 200 Cluster Homes, Condos, etc. 30 Vacant - Commercial $ 100 31 Commercial Stores - $ 600 Not Supermarkets 32 Small Grocery Stores $ 600 (7-11.etc.) 33 Office Buildings $ 400 34 Medical, Dental $ 400 , 35 Service Stations, Car Wash $ 400 36 Garages $ 400 37 Community Facilities . $ 800 (recreational,.etc.) 38 Golf Courses $ 400 39 . 1 Bowling Alleys $ 400 40 Boat Harbors $ 400 41 Supermarkets $ 600 (not shopping centers) ' 42 Shopping Centers $ 800 43 Financial Buildings $ 400 (ins.,Title, Banks, S&L) 44 Motels, Hotels & Mobile $ 600 Home Parks 45 Theaters $ 600 46 Drive-in Restaurants $ 400 47 Restaurants (not drive-in) $ 400 48 Multiple & Commercial $ 400 49 New Car Agencies $ 400 50 Vacant Land ( not part of $ 100 ind. park or P. & D.) - 51 Industrial Park $ 800 52 Research & Development $ 400 53 Light Industrial $ 400 . 54 Heavy Industrial $ 400 55 Mini Warehouses (public Storage) $ 600 56 Misc. Improvements $ 400 61 Rural, Res. Improvement 1A-10A $ 200 62 Rural, w/or w/o Structure 1 A-1 OA $ 200 70 Convalescent Hospitals/ $ 400 Rest Homes 73 Hospitals $ 400 74 Cemeteries/Mortuaries $ 400 75 Fraternal & Service Organizations $ 400 76 Retirement Housing Complex. $ 600 78 Parks & Playgrounds $ 600 85 Public & Private Parking $ 400 87 Common Area $ 400 88 Mobile Homes $ 200 89 Other.(split parcels in different $ 200 tax code areas) 99 Awaiting Assignment $ 200 � m � to 0 CL o e Ct o Z V t t t Q N c r m m m m m wE, to to W to S V to to`.0 to`C in LO`f• 111 x t0 x w`-N• a x to x MN MN MN MN C* 94 MN M N MN M N MN c c c c c c c c c n n ,:n a a r w LO 10 Io LA LO to �.4.. w�. In . !a Mad ��.. z LDtoaLa c C* �° �a 'i La 13J e = `r N E N E N M n C11 Of of N • IO�}O ... O� O� 04-1.. NO ^ N 0 OO� Ot�p whV togs . ? g 0 cnN vZ � a o c c c c c c c c c c W q x « O Y O Y O ' O ` O �N « N Y N « � Y O o ^ W c — V. .. � � r - r r t0 � t0 "� t0 .� r O N m N� N m N� N - N . 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