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HomeMy WebLinkAboutRESOLUTIONS - 01011993 - 1993-113 THE BOARD OF 'SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on March 16 , 1993, by the following vote: AYES: Powers,, McPeak, Torlakson NOES: Bishop', Smith ABSENT: ABSTAIN. SUBJ'ECT'; Fire Suppression ) Assessments for ) RESOLUTION NO. 93/113' Contra Costa County )' Fire Protection } District } The Board of Supervisors of Contra. Costa County, as and constituting the Board of Directors of the Contra Costa County Fire Protection District, resolves as follows: SECTION 1 : AUTHORIZATION AND PURPOSES. This resolution and the benefit assessment authorized herein is adopted pursuant to Government Code ' sections 50078 et seq. The purpose for which this benefit assessment is levied is to establish a partly stable District source ,of funds to obtain, furnish, ' operate and maintain fire suppression equipment and services, and for the purpose of paying salaries and benefits of fire fighting personnel, whether or not fire suppression is actually used, to replace District property tax revenues taken by the state. SECTION 2: CURRENT FUNDING. Fire suppression services within this District' are being funded by an allocation of property` tax revenues and non-property tax revenues such as permit fees . SECTZQ_N ;3: DETERMINATION Off' NECESSITY. The level of fire suppression services' that can be provided by existing revenue sources have been determined to be inadequate to meet the current and future needs of this Fire District; especially with the state continuing to' take' the District's local property tax revenues. SECTION 4: LIMITATION UPON EXPENDING ASSESSMENT PROCEEDS. Any funds collected from the benefit assessment authorized by this resolution shall be expended only for fire suppression services within the District. Any unexpended funds raised by the assessment remaining at the end of any fiscal year shall be carried over for the same purpose for the next fiscal year. SECTION 5: DEFINITIONS. The following definitions shall apply throughout this resolution: " (a) "Assessment" shall mean the benefit assessment authorized by and imposed pursuant to this resolution'. (b) "Board" means ,the Board of 'Supervisors as the Board of Directors of the above SUBJECT Fire Protection District. (c) "Fiscal year" means the period of July 1 through the following June 30 (d) "Parcel of real property" or "parcel" means a separate parcel of real property and any improvements thereon, designated by an assessor's parcel map and parcel number and carried on the secured property tax 'roll on Contra Costa County, or an assessment of the same property on the unsecured Contra 'Costa County tax 'rolls, or an assessment made by the 1' RESOLUTION':NO. 93/113' state board of equalization. (e) "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. The copy of the Assessor's use code classification chart is attached hereto as Exhibit "A„ and incorporated herein. (f) "Residential parcel" means parcels assigned the following use codes by the Assessor of Contra CostaCounty. 10, 11, 12, 13, 14 .15, 16, 17, 18, 19, 29 . (g) "Multiple" means residential parcels assigned the following use codes by the Assessor of Contra Costa County: 20, 21 22, 23, 24, 25, 26, 27, '28 . (h) "Commercial" means parcels assigned the following use codes by the Assessor of Contra; Costa County: 29-3, 29-51 30, ' 31, 32, 33, ' 34 , 35, 36, 37,' 38, 39, 40, `41, 42, 43, 44 , 45, 46, 47, 48, 4°9 . (i) "Industrial" means parcels assigned the following use codes by the Assessor of Contra costa County: 50 51, 52,, 53, 54, 55, 56 , 57 , '58, 59 . ( j ) "Land" means parcels assigned the following use codes by the Assessor of Contra Costa County: 60, 61, 62, 63,' 64 , 65,, 66, 67, 68, 69 (k) "Institutional." means parcels assigned the following use codes by the Assessor of Contra Costa County: 70,, 71, 72, 73, 74, 75, 76, '77, 78, 79 (1`) "Miscellaneous" means parcels assigned the following use codes by the Assessor of Contra Costa County: 80-, 81, 82, 83, 84,- 85, 86, 87, 88, 89, 99. SECTION '6 . AMOUNT AND LEVY OF ASSESSMENT. With June 8, 1993 voter approval, a maximum basic fire suppression assessment of $28 .00 per risk unit is authorized for one year to replace this District' s property tax revenues taken by the state last year and an additional' maximum assessment not to exceed $47 .00 is authorized for one year to be used only if and to the extent the state takes further property taxes from this District with any such combined basic and additional'' assessmentsnotto exceed $75 .00 per risk unit. But such maximum assessments may be fixed and levied at lesser per unit amounts Further, such basic and maximum fire suppression benefit assessments to raise 'revenue to fund District fire services are authorized to be levied on real property within the District at the amount and rate (or appropriate portion thereof) of assessment set forth in attached Exhibit "B" (incorporated herein) for each parcel and class of real, property. For Fiscal Year 1993-94, assessments will be levied' as hereinafter provided. SECTION 7 . RESOLUTION LEVY. On or before August 10 of Fiscal Year 1993- 94, the Board by ''separate resolution may levy basic and maximum fire suppression assessments pursuant to this resolution for Fiscal Year 1993-94 after District voter approval on June 8, 1993, SECTION 8 . LEVY AMOUNTS. Assessments authorized by voter approval of this resolution and thereafter levied by separate resolution for Fiscal Year 1993-94 as provided above shall be charged upon the involved parcels and shall be due and collectable as set forth in Section 9` below. A complete ' listing of the amount of assessment on each parcel< shall be maintained by the Chief of the District and be available for public inspection at the District headquarters during the remainder of the fiscal year for which such, assessment is levied. SECTION 9 . COLLECTION AND COUNTY 'COSTS The 'County shall collect any 2 RESOLUTION NO. 93/113 authorized benefit assessments levied as provided herein in; the same manner, and subject to the same penalties as other fees, charges, and taxes fixed and collected by, or on behalf of the District and Contra Costa County. For :its collection cast, the County may deduct its reasonable cost's incurred for that service beforeremittal of the 'balance to the District. SECTION 10 . CORRECTIONS, CANCELLATIONS AND REFUNDS'. 10 .1. Ad Valorem Tax Procedures In so 'far as feasible and not inconsistent with this resolution, 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 are applicable to the collection of this assessment. 1Q. 2. Alternate Procedures. As an alternative to subsections 10. 1, 12.6 and 12 . 7 and in so far as feasible and not inconsistent with this resolution, the times and procedures regarding', corrections, cancellations and refunds in California, cancellations and refunds in California Health and Safety Code sections 14920 and 14921 are also applicable to this resolution's benefit assessments as if they were weed abatement assessment 10 .3. Levy Notice. Notwithstanding to anything to the contrary in the foregoing, as to any Fiscal Year 1993-94 assessment levied in accordance with this resolution, the secured roll tax bills shall be the only notices required. SECTION .11 . ASSESSMENT-LIMITATIONS. " (a) Assessor' s records. The record of the County Assessor as of March 1 of each year shall determine for the next fiscal year the use code designation for parcel assessment and whether a residential, commercial or industrial structure exists (and the size thereof) for the purposes .of assessment pursuant to this resolution. (b) Public property. The benefit assessment authorized by this resolution shall not be imposed on a federal, state or local agency. (c) State Responsibility area. A benefit assessment shall not be levied for wild land or watershed fire suppression on land located in a state responsibility area as defined in. Section 4102 of the Public Resources Code. (d) Agricultural lands Benefit assessments levied on land devoted primarily to 'agricultural, timber, or livestock uses, and being used for the commercial production of agricultural, timber, or livestock products, shall be related to the relative risk to the land and its, products pursuant to Government Code Section 50078 .6(b) . (e,) . Low value' exemption. All 'parcels of real property which, prior to the levy of the benefit assessment allowed by this resolution, are exempt from property tax pursuant to Revenue and Taxation Code section 155 .`20, 'shall be exempt from said benefit assessment.' SECTION 12. SENIOR EXEMPTION AND POSTPONEMENT 12. 1 . General. Parcels of properties used for residential living quarters and/or persons personally responsible for or paying benefit assessments imposed by this resolution on such properties shall be eligible for unit(s ) exemption(s ) from these assessments or refund thereof as provided in this section:' 12.2 . Eligibility. For a parcel of property or residential unit thereof to be eligible for exemption, the involved applicant must; (a) Be a residential resident on and the holder (whether a fee owner, lessee or otherwise) of the possessory interest in the 3 RESOLUTION NO. 93/113 residential property unit subject to assessment. If the applicant is not shown on the last'; equalized assessment roll as owner of the involved property, writtenevidence must be submitted demonstrating the obligation to directly or indirectly pay the involved' assessment; and (b) Be sixty-two ('62) years of age, or older, or be disabled as established by the Social Security Administration Supplemental Income Program; and (c) Have an annual, taxable household income of $12,000 :per year or less; and (d) Application must be received by December 31,, 1993 to be effective in Fiscal Year 1993-94 . 12.3 . Application Forms . Applications for exemption shall be filed with the Di'strict's Fire Chief' on such forms as he may provide. Applications ,shall be verified and contain such information as may be required by the Fire Chief. 12.4. Decision. The Fire Chief shall review each submitted application and determine if it meets the eligibility requirements of this section If the Fire Chief is satisfied and the requested exemption is approved, he shall take all required appropriate action's to designate the involved' property (or'' unit thereof) as exempt from ''assessment and tax roll collection or to :provide for a refund as hereinafter allowed '. 12 .5. Termination. Approved exemptions' shall remain in effect only so long as the facts' supporting the exemption shall exist. The Fire Chief may demand evidence (such as a new application submittal) where information has come to his attention indicating eligibility no longer exists for the involved exemption.' The Fire Chief shall take all actions necessary to acknowledge the automatic termination of an exemption when sufficient facts indicating such termination come to his attention. 12 .6. For Fiscal Year 1993-94 , the Fire Chief may designate in a timely manner residential properties on the County tax roll for zero' assessment where he is satisfied based upon information available to him and on file with the District that the residential residents on such properties are eligible for exemption as specified in subsection 12 . 2 . 12 . 7 . Refunds . For Fiscal Year 1993-94, the Fire Chief upon application may authorize refund of paid assessments where he is satisfied the involved property would have been exempt had a timely application therefor" been filed. Such refund(s ) shall be made_ to the person who paid the 'benefit assessment or that person's assignee as designated in writing. 12. 8. Deferral'. Payment of any assessments authorized pursuant to this resolution may be postponed by qualified senior citizens and disabled persons 'pursuant' to the "Senior Citizens Property, Tax Assistance Wand Postponement Law" until they sell their property. (Rev. & Tax. Code, Part 10 .5, 55 20501 ff . ) . Upon request, the California State Controller's, Office at 1-800-952-5661 will provide , further information on the deferral (postponement) procedure SECTION 13 . PROTESTS'. on March 9, 1993 the Board conducted a public meeting and March 16, 1993 a public hearing on the proposal of authorizing the levying of benefit assessments as provided herein. written protests filed with the Clerk of this Board prior to the hour of the notice of public hearing on the matter by those who will be obligated to pay the benefit assessment represent less than 50% of the total amount of expected revenue on the assessment but exceed 5'% of the said total amount. SECTION 14 . ELECTION. Pursuant to Government Code section 50078. 15, an election is required to authorize the levying of the benefit assessments for fire suppression services 'provided by this resolution. The approval, of this resolution's proposed assessment authorization shall be submitted to the 'District's voters> on June 8, 1993 and a District election is hereby 4 RESOLUTION NO. 93/113 called for that purpose. SECTION °15 . USE CODE CHANGES'. For Fiscal Year 1993-94, the Fire Chief upon'' application where he is satisfiedbased upon information available to him and on file with the District that a particular property's Assessor's designated use code classification doesn't reflect its appropriated and proper risk unit(s) number and maximum assessment may approve and direct another and more appropriated use code' classification for that property to more properly ref'lect` a correct fire suppression benefit assessment risk unit allocation. In no event may the classification be changed to allow any greater assessment levy than was noticed for the subject property. Any reclassifications, corrections, cancellations and refunds required pursuant to this section shall' be done as otherwise provided herein and in accordance with law. SECTION 16 . SUB-CLASSIFICATIONS. With June 8, 1993 voter approval, the Board upon establishing assessments for Assessor Use Code Classifications may group the sage Use Code properties by further reasonable sub- classification so long as actual assessments do not excess voter approved amounts and are uniform within each sub-classification. SECTION 17 . SUNSET PROVISION;. This resolution shall be repealed and of no further force and effect beginning on July, 1, 1994 . This repeal on July 1,, 1994' shall not affect benefit' assessments and any related penalties due and unpaid on June 30, 1994 and their subsequent collection. SECTION 18 . SEVERABILITY CLAUSE. If any section, subsection, sentence, phrase, or clause of this resolution or portion of any parcel assessment levied under it is for any reason held' to be invalid, such decision shall not affect the validity of the remaining portion of this approved or portion of any other parcel assessment levied under it. The voters of this District hereby declare that they would have approved the remainder of this resolution including each section', subsection, sentence, phrase, or clause, irrespective of the invalidity of any 'other section, subsection, sentence, phrase, or clause or other portion of any parcel assessment levied. I hereby: certify that this is a true and correct copy' of an action taken and entered on the minutes of the Board of Supervisors on the date shown. ATTESTED. '9u.+ e t 14 , / f 91: Phil Batchelor, Clerk' coiff the Board of Supervisors and County Administrator By: , Deputy Orig. 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