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Home My WebLink AboutRESOLUTIONS - 01011997 - 1997-109 eev �}.3 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on March 4, 1997, by the following vote: AYES: Supervisors Rogers, Uilkema, Gerber, C:anciamilla, DeSaulnier NOES: None ABSENT: None ABSTAIN: None SUBJECT: Authorizing a special tax ) election to continue current ) RESOLUTION NO. 97/.L09 funding for park, trail and ) recreational facilities and ) (Gov. Code § 50077) services within Zone 38 (Rodeo) ) j of Countywide Landscape ) District AD 1979-3 (LL-2). ) i This Board recognizes the need to maintain park, trail and recreational facilities and services in the Rodeo area and to continue the current level of funding for those facilities and services. Government Code Section 50077 establishes procedures for voter authorization of a special tax in order to continue existing funding for park, trail and recreational facilities and services. NOW, THEREFORE, THIS BOARD HEREBY DETERMINES, ORDERS AND DIRECTS that Ordinance No. 97- 5 adopted this date is to be presented for approval of the voters of Rodeo within Zone 38 of Countywide Landscape District AD 1979-3 (LL-2) on the June 3, 1997 election ballot according to the following ballot proposition: "Shall Ordinance No. 97- 5 of the Board of Supervisors of Contra Costa County be approved to enact a special tax to continue annual funding of $32.04 per single family residence ($16.02 for seniors), $16.02 per mobile home space (and higher amounts for specified commercial properties) to provide for on-going development, maintenance and operation of park, trail, recreational and landscaping facilities and services, including the Rodeo Creek Trail and Lefty Gomez Ballfield complex in Rodeo?" The County Clerk (Elections Clerk) is directed to take all steps necessary to conduct the election required by this Resolution. rC1 r+."1y I PF1U.SATOMOR Clerk of the board a a+pavt�ar�.nd Ador CONTACT: Skip Epperly, Public Works (313-2253) Orlg. Dept: Public Works cc: County Counsel County Administrator Elections Dept. Auditor-Controller Assessor ORDINANCE NO. 97-,.5— (An Ordinance of the Board of Supervisors of Contra Costa County Authorizing a Special Tax to Continue the Current Level of Funding for Park, Trail and Recreational Facilities and Services in Rodeo) The Contra Costa County Board of Supervisors ORDAINS as follows: ARTICLE I. PUMPOSEAND INTENT. As authorized by Section 50077 of the Government Code, 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 the Zone in order to continue the current level of funding for park, trail and recreational facilities and services in Rodeo. This tax is a special tax within the meaning of Section 4 of article XIIIIA of the California Constitution and Government Code Section 50077. 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 acquisition, improvement, landscaping, maintenance and operation of park, trail and recreational facilities and services in the Zone. ARTIC E 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 the Zone 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 that portion of the area of Contra Costa County located within the boundaries of Zone 38 (Rodeo) of Countywide Landscape District AD 1979-3 (LL-2). -1- ORDINANCE NO. 97- 5 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 A and incorporated herein. ARTICLE III. AMOUNT AND LEVEL OF TAXES. 1. The tax per year on each parcel in the Zone shall be the Amount of Tax Per Parcel for a Property Use Code Category as set forth on Exhibit B incorporated herein. 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 Director of Public Works of Contra Costa County at Martinez and be available for public inspection during the remainder of the fiscal year for which such taxes are levied. ARTICLE IV. [;OLLECTIO 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 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. -2- ORDINANCE NO. 97-._a_ 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 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 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. ART—ICU 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 June 3, 1997 so that taxes shall first be collected hereunder for the tax year beginning July 1, 1997. PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, State of California, on March 4, 1997 by the following vote: AYES: Supervisors Rogers, Uilkema, Gerber, Canciamilla, DeSaulnier NOES: None ABSENT: None ABSTAIN: None ATTEST: PHIL BATCHELOR, Clerk of the Board of Supervisors and County Administrator By — c • Deputy Board Chair -3- ORDINANCE NO. 97- 5 A 00 00 rn np � cn -off v, mya� 06 000 � = " t � >19 � wi P3 '+ 4 'ai gni` CO N, * = .> -4 � � Q > III Fn f j j mro �' (A) ¢0 43 O 24 Ito ° a m m -� CD 5, -�, - -R sk Cto ,-; -- - e45C 0 Z I-Pt . 5 IW it— G7 O rn EXHIBIT A AMOUNT OF TAX PER PARCEL FOR A PROPERTY USE CODE CATEGORY COUNTYWIDE LANDSCAPE DISTRICT AD 1979-3 (LL-2), ZONE 38 (RODEO) PROPERTY USE CODE CATEGORY AMOUNT OF TAX PER PARCEL RESIDENT�Li 10 Vacant, unbuildable $ 0 11 Single family, 1 residence on 1 site & duets w/out common areas $32.04 12 Single family, 1 residence on 2 or more sites $32.04 13 Single family, 2 or more residences on 1 or more sites # of residences x $32.04 14 Single family on other than single family land $32.04 15 Misc. improvements, 1 site $32.04 16 Misc. improvements on 2 or more sites; includes trees & vines $32.04 17 Vacant, 1 site (includes PUD sites) $ 0 18 Vacant, 2 or more sites $ 0 19 Single family residence, detached w/common area (normal subdiv. type PUD); duets w/common area $32.04 MULTIPLE 20 Vacant $ 0 21 Duplex $32.04 22 Triplex $48.06 23 Fourplex $64.08 24 Combinations; e.g., single and a double, etc. # of units x $16.02 25 Apartments, 5-12 units, inclusive # of units x $16.02 26 Apartments, 13-24 units, inclusive # of units x $16.02 27 Apartments, 25-59 units, inclusive # of units x $16.02 28 Apartments, 60 units or more # of units x $16.02 29 Attached, PUD's, cluster homes, co-ops, condos, townhouses, etc. $32.04 COMMERCfAI.. 30 Vacant land $ 0 31 Commercial stores (not supermarkets) $32.04 - 1Note: For qualified persons, a senior citizen rate of 50% (i.e., $16.02) of the assessed unit rate will be allowed where the owners are 65 years or older and the residence is owner-occupied Can or before July 15, 1997, the County shall adopt procedures and regulations for the implementation of this provision. EXHIBIT B 1 OF 3 32 - Small grocery stores (7-11, mom & pop, quick-stop) $32.04 33 Office buildings $32.04 34 Medical; dental $32.04 35 Service stations; car washes; bulk plants $32.04 36 Garages $32.04 37 Community facilities; recreational; swim pool assn. $32.04 38 Golf courses $32.04 39 Bowling alleys $32.44 40 Boat harbors $32.04 41 Supermarkets (not in shopping centers) $32.04 42 Shopping centers (all parcels incl. vacant for future shopping center) $32.04 43 Financial Bldgs. (ins. & title cos., banks, S & L) $32.04 44 Motels & hotels $32.04 44 Mobile home parks # of spaces x $16.02 45 Theaters $32.44 46 Drive-in restaurants (hamburger, taco, etc.) $32.04 47 Restaurants (not drive-in; inside service only) $32.04 48 Multiple & commercial; miscellaneously improved $32.04 49 Auto agencies $32.44 INDUSTRIAL 50 'Vacant land $ 0 51 Industrial park (w/structures) $32.04 52 Research & development, w/or w/out structures; flexible use $32.04 53 Light industrial $32.04 54 Heavy industrial $32.04 55 Mini-warehouse (public storage) $32.04 56 Misc. improvements, including T & V on light or heavy industrial $32.04 57 Unassigned $ 0 58 Unassigned $ 0 59 Pipeline rights-of-way $ 0 LAND 60 Unassigned $ 0 61 Rural, residence improved; 1 ac. up to 10 acs. $32.04 62 Rural, w/ or w/out misc. structures, 1 ac. up to 10 acs. $32.44 63 Urban acreage, 10 acs. up to 40 acs. $32.04 64 Urban acreage, 40 acs. and over $32.04 65 Orchards, vineyards, row crops, irrigated pasture, 10 acs. up to 40 acs. $32.04 66 Orchards, vineyards, row crops, irrigated pasture, 40 acs. & over $32.04 67 Dry farming, grazing & pasturing, 10 acs. up to 40 acs. $32.04 EXHIBIT B 2OF3 -68 Dry farming, grazing and pasturing, 40 acs. & over $32.04 69 Agricultural preserves $32.04 INST=IQNAL 70 Convalescent hospitals & rest homes $32.04 71 Churches $32.04 72 Schools, public or private, w/ or w/out improvements $32.04 73 Hospitals, w/ or w/out improvements $32.04 74 Cemeteries & mortuaries $32.04 75 Fraternal and service organizations; group homes, shelters $32.04 76 Retirement housing complex $32.04 77 Cultural uses (libraries) $32.04 78 Parks and playgrounds $32.04 79 Government-owned, w/ or w/out Bldgs. (fed., state, city, BART) $ 0 MISCELLAN - US 80 Mineral rights (productive/non-productive) $ 0 81 Private roads $ 0 82 Pipelines and canals $ 0 83 State Board assessed parcels $ 0 84 Utilities w/ or w/out bldgs. (not assessed by State Bd. of Equalization) $ 0 85 Public and private parking $32.04 86 Taxable municipally-owned property $32.04 87 Common areas parcels in PUD's (open spaces, rec. facilities) $ 0 88 Mobilehomes, accessories, mobilehome on local property tax $16.02 89 Other; split parcels in different tax code areas $ 0 90 Awaiting assignment $ 0 EXHIBIT B 3OF3