The URL can be used to link to this page

Home My WebLink AboutMINUTES - 04091985 - T.8 CORRECTED COPY! 7-- � PLEASE DESTROY t ,PREVIOUS— SSS r ' BOARD OF SUPERVISORS, CONTRA COSTA COUNTY, STATE OF CALIFORNIA Re: Authorizing Election for ) an Additional Special Tax ) on Secured Roll Property ) Resolution No. 85/ 171 in Order to Provide Addi- ) (Gov. C. Sec. 50077, tional Funding for Police ) 53978 & Elec. C. Sec. Protection in Zone A, CSA ) 1340 (c) (3) , 1350ff. ) P-2 (Blackhawk area) ) The Board of Supervisors of Contra Costa County RESOLVES THAT: This Board recognizes the need for increased extended police services in Zone A of County Service Area P-2 and the difficulty of funding the current or increased level of services by revenues now available. Government Code Sections 50077 and 53978 establish procedures for voter authorization of a special property tax in order to provide additional funding for police protection. This Board has adopted on this date Ordinance No. 85-24 in order to provide for an additional special tax for police protection. This Board hereby RESOLVES that this Ordinance is to be presented for approval of the voters of Zone A of County Service Area P-2 according to the Ballot Proposition attached as Exhibit A, which is to be placed before the voters of Zone A by a June 18, 1985 mail ballot election. This Board FURTHER RESOLVES that the County Clerk (Elections Clerk) is directed to take all steps necessary to place the attached proposition before the voters of Zone A of County Service Area P-2 in a June 18, 1985 mail ballot election. .... .... PASSED on April, 9, 1985 by the following vote: AYES: Supervisors Schroder, McPeak, Toriakson and Fanden NOES: None ABSENT: Supervisor Powers thereby certify that this to a true and Correct copy of an action taken and entered on the r-!rutes of the Board of Supervisors cn the date shown. ATTESTED: Z lgy_r PHIL BATCH L�1erk of the Board of Supervisors and County Adminlatrator By Deputy Orig: County Counsel CC: Sheriff-Coroner Assessor Public Works-Director Blackhawk. Corporation C1erk, .El'ections Department Administrator Auditor Tax—Collector RESOLUTION N0. 85/ 171 0 BALLOT PROPOSITION, ZONE A (County Service Area P-2.) Additional Special Tax Shall Ordinance 85- 24 of the Board of Supervisors of Contra Costa County be approved so as to authorize an additional special tax on property located in Zone A of County Service Area P-2 in order to provide additional funding for increased police protection service? EXHIBIT A c� E 1 . CSA P-2 .lone A Blackhawk area RES 85/171 2. Election 6--;,18=85 special police tax ( r4! "E ORDINANCE NO. 85-24 (An Ordinance of the Board of Supervisors of Contra Costa County Authorizing an Additional Special Tax for Police Protection in Zone A, County Service Area P-2) 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 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 inso- far 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 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. 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: 11, 12, ,13, 14, 19, 29, 61, 88 .... .... .. . .... ... ........ ORDINANCE NO. '85- _r 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: 31, 32, 33, 34, 35, 36 , 37 , 39, 41, 42, 43, 44 , 45, 46, 47 , 49 , 51, 52, 53, 54 , 70, 74 , 75, 83, 84 , 85 9. "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 classification chart is attached hereto as Appendix 'A and incorporated herein. . .... .... ... ARTICLE III. 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: Property Use Category Amount of Tax Per Parcel 1. Single Residential $115 2. Small Multiple Residential $115 3. Large Multiple Residential $115 4. Commercial/Industrial/ Institutional $345 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 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. 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 procedures -2- ORDINANCE NO. '85=24 regarding exemptions, due dates, installment payments, correc= tions, 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 before remittal of the balance to Zone A of County Service Area P-2. ARTICLE V. SEVERABILITY CLAUSE. If any article, section, subsec- tion, 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 June 18 , 1985 so that taxes shall first be collected hereunder for the tax year beginning July 1, 1985. PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, -.State of California, on April 16 , 1985 by the following vote: AYES: Supervisors — Schroder, McPeak, Torl akson and Fanden NOES : Supervisors -None ABSENT: Supervisors -Powers ATTEST: Phil Batchelor, Clerk of the Board Of Supervisors and County Administrator .. .... D uty Jeanne O. Ma" lio Chairma -3- .... .... .... ..... .... .... .. ORDIVANCE NO. '8545 ----------------- .J:1, • O C_ !, n t.7 -",fi r; n Ca U '^• C!; t'L •` f +r C .-" r3 .J!"->s1� L :1�'r 1,.� G «• J O ♦a V,V .'"`� �f b K)•=i t C'I . � r-,IE G ��C,i N- :••.d 4 •r • b E b E b *^ 1:, O u _ ! Li i� ! 4.0 C i u o c U ` � U C j = ��t. t» v r t:.;- C tom',—r• 1 , Ord 85-24 adopted 2. GSA P4 Zone. A Spec.Poli_ce Tax Slackhawk area