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Home My WebLink AboutMINUTES - 03111986 - 1.13 1-01 3 TO, BOARD OF SUPERVISORS FROM: Anthony A. Dehaesus ^A,�+ Director of Community Development Il ra February 28, 1986 " @ DATE: cvu "J SUBJECT: June Special Tax Election, County Service Area P-1 (Crockett) SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATION Approve ordinance calling for June Special Tax Election, County Service Area P-1 (Crockett) . Passage of the measure should establish a special property tax of $50 per improved residential property to provide additional funding for the im- provement, maintenance and operation of recreation and park facilities and services. BACKGROUND The Crockett Recreation Association, has requested County Service Area P-1 to sponsor a special tax election to provide funding for improvement, main- tenance and operation of the Crockett park, tennis court and park adjacent the Crockett Auditorium. The Association is unable to improve/operate and maintain the facilities as needed. The property in question would be transferred to County ownership following passage of the election. r- CONTINUED ON ATTACHMENT: _ YES SIGNAT E: RECOMMENDATION OF COUNTY ADMINISTRATORCOMMENDATI N OF OARD COMMITTEE APPROVE OTHER SIGNATURE(S): �1 ACTION OF BOARD ON R'f�rc�h ) 1 1 f 1986 706 APPROVED AS RECOMMENDED —X OTHER _ Merilyn Pezzuto, Rick Verducci and Ron Nilson all of Crockett appeared to speak in favor of the proposal for special tax for park and recreation facilities and services within County Service Area P-1 , Crockett area. VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUS (ABSENT III ) AND CORRECT COPY OF AN ACTION TAKEN AYES: NOES. AND ENTERED ON THE MINUTES OF THE BOARD ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. Drig. Dept. : Community Development cc: County Counsel ATTESTED March 11 , 1986 CSA P-1 ---- Auditor-Controller PHIL BATCHELOR, CLERK OF THE BOARD OF Election Dept. SUPERVISORS AND COUNTY ADMINISTRATOR County Administrator BY b M382/7-83H ,DEPUTY /13 ORDINANCE NO. 86 -24 (An Ordinance of the Board of Supervisors of Contra Costa County Proposing a Special Tax for Improvement , Maintenance and Operation of Park and Recreational Facilities and Services in the area of County Service Area P-1) The Contra Costa County Board of Supervisors ORDAINS as follows : ARTICLE I . PURPOSE AND INTENT. As authorized by Section 50077 of the California Government Code , it is the purpose and intent of this Ordinance to propose a special tax on secured roll parcels throughout the area of County Service Area P-1 (CSA P-1) in Contra Costa County, effective upon adoption by two-thirds vote in an election in CSA P-1, in order to provide funding for the improve- ment , maintenance and operation of park and recreational facili- ties and services in the area of CSA P-1. This tax is a special tax within the meaning of Section 4 of Article XIII -A of the California Constitution and California 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 or in any manner based upon the value of property; this tax is based upon the use of property. Insofar as not inconsistent with this Ordinance or with legisla- tion 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. ARTICLE II . DE_FIN_ITI_ONS . The following definitions shall apply throughout this�Ordinance: 1 . "Parcel" means the land and any improvements thereon, designated by a County Assessor ' s parcel map, and parcel number and carried on the secured property tax roll of Contra Costa County; it does not include any land or improvements owned by any govern- mental entity. 2 . "Fiscal year" means the period of July 1 through the following June 30. 3. "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 . 4. "Improved parcel" means a parcel on which exists any building, structure or fixture . 5. "Residential " means an improved parcel intended for resi- dential occupancy, including (but not limited to ) a parcel con- sisting of a detached home , condominium unit , cluster home, co-op apartment , townhome , mobilehome , duplex, triplex, fourplex or other apartment building. ARTICLE III . AMOUNT AND LEVY OF TAXES . 1. Maximum. The tax per year on each residential parcel shall not exceed $50 . There shall be no tax on parcels other than residential parcels . 2. Amount . During each July, the Board of Supervisors of Contra Costa7ounty shall levy taxes upon the residential parcels in the area of CSA P-1 for the then current fiscal year in an amount not exceeding the foregoing maximum per parcel . Ordinance 86-24 3. LevY. 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 Tax Collector 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 . Lien. 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 Tax Collector shall include the taxes on each parcel in the secured roll tax bills for ad valorem property taxes , and they shall be due the County of Contra Costa . 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: (a ) the secured roll tax bills shall be. the only notices required for this tax, and (b ) the homeowners and veterans exemptions shall not be applicable because such exemptions are determined by dollar amount of value which is irre- levant here . 3 . Appeal . The owner of any parcel , or his agent authorized in writing, may appeal the tax on his parcel on the basis that the parcel should be exempt , the parcel is not a residential parcel or that the tax on the parcel is improperly calculated. Such appeal must be made within 30 days of receipt of the tax bill and made in writing to the Administrator of CSA P-1, setting forth the reason for the appeal . The decision of the Administrator on any such appeal shall be final . ARTICLE V. SEVERABLILITY CLAUSE. If any article, section , sub- section ,�sentence , clause or phrase 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 Contra Costa County hereby declare that they would have adopted the remainder of this Ordinance , including each article , section , subsection , sentence , clause or phrase , irrespective of the inval- idity of any other article, section , subsection , sentence , clause or phrase . ARTICLE VI . EFFECTIVE—DATES—OF—ORDINANCE—AND—TAX. This Ordinance becomes weffective 30 days after passage ,�and�within 15 days of passage shall be published once with the names of supervisors voting for and against it in the West.County_Times___________,+__ a newspaper published in this County. The special tax provided for herein shall take effect upon adoption of the Ballot Proposition therefore by two- thirds of the voters voting within the area of CSA P-1 in an election to be held on June 3, 1986 , and , if so adopted , taxes shall first be collected hereunder for the tax year beginning July 1, 1986 . -2- Ordinance 86-24 PASSED at a regular meeting of the Board of Supervisors , County of Contra Costa , State of California , on NIlarch-11_-1986—M----, 1986, by the following vote . AYES : Supervisor Fanden, McPeak, Torlakson and Powers NOES : None ABSENT: Supervisor Schroder ATTEST: Phil Batchelor , Clerk of the Board and County Administrator By: 4.4 ------ -4 n.4- —Boar d—Cha i r— [SEAL] DCG/ jh -3- Ordinance 86-24