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HomeMy WebLinkAboutMINUTES - 03071989 - T.1 I I THE SOAR® OF SUPERVISORS OF CONTRA COSTA COUNTY) CALIFORNIA Adopted this Order on March 7. 1989 by the following vote: AYES: Supervisors Powers, Fanden, Schroder, McPeak and Torlakson NOES: None ABSENT: None ABSTAIN: None SUBJECT: Authorizing Election for ) a Special Tax on Secured ) Roll Property in Order , ) RESOLUTION NO. 89/149 to Provide Additional ) (Gov. Code SS 50077, Funding for Police ) 53978 & Elec. Code Protection in Zone A, CSA) SS 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. 8917 in order to provide for a 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 13, 1989 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 13, 1989 mail ballot election, including the use of a synopsis of the Ordinance. 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: MAR 7 1989 PHIL BATCHELOR,Clerk of the Board of Supervisors and County Administrator By ,Deputy i Orig. Dept. : -County Counsel cc: Sheriff-Coroner Assessor Public Works Director Blackhawk Corporation Clerk, Elections Dept. Administrator Auditor Tax-Collector RESOLUTION NO. 89/149 I ` BALLOT PROPOSITION, ZONE A (County Service Area P-2) Special Tax Shall Ordinance 89- 17 of the Board of Supervisors of Contra Costa County be approved so as to authorize a 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? EXHIBITA ORDINANCE NO. 89-17 A (An Ordinance of the Board of Supervisors of Contra Costa County Authorizing a 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 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 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, 15, 17, 18, 19, 29, 61, 88. 6 . "Small Multiple Residential,, means parcels assigned the following use codes by the Assessor of Contra Costa County for ad valorem property tax purposes: 20, 21, 22, 23, 24. ORDINANCE NO. 89-17 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: 30, 31, 32, 33, 34, 35, 36, 39, 41, 42, 43, 44, 45, 46, 47, 49, 51, 52, 53, 54, 70, 74, 75, 83, 85. 9 . "Country Club" means that parcel of land and improvements thereon designated as of March 1, 1989, as Assessor's Parcel Number ( "APN" ) 203-700-007, and commonly known as the Lakeside Clubhouse parcel, whether or not said parcel receives, or becomes part of, a different assessor's parcel (e.g. , as a result of a merger) . It is the intent of this definition and Ordinance that said Parcel shall be the only parcel owned by Blackhawk Country Club which shall be taxed hereunder. 10 . "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. 11. "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 changed so that the base year differs from 1982-84=100, then the Consumer Price Index shall be converted in accordance with the conversion factor 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. 12. "Constant 1989 dollars" shall mean an actual dollar amount which, in years subsequent to 1989, shall have the same purchasing power as the base amount in 1989 dollars as measured by the Consumer Price Index. The base amount shall be the amount of tax per parcel as specified in Section 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 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 applicable to the parcel, as specified below. A. For First Fiscal Year: The tax per year for the first fiscal year (July 1, 1989 through June 30, 1990) shall be as follows: Propertv Use Category Amount of Tax Per Parcel 1 . Single Residential $200 in constant 1989 Dollars 2 . Small Multiple Residential $200 in constant 1989 Dollars 3 . Large Multiple Residential $200 in constant 1989 Dollars 4 . Commercial/Industrial/ $600 in constant 1989 Dollars Institutional 5. Country Club $10,000 in constant 1989 Dollars ORDINANCE NO. 89-17 B. For Subsequent Fiscal Years: In order to keep the tax on each parcel in constant 1989 dollars for each fiscal year subsequent to the 1989-90 fiscal year, the tax per year shall be adjusted as set forth below to reflect any increase in the Consumer Price Index beyond the 1989 level. In each July, the Board of Supervisors of Contra Costa County shall determine the amount of taxes to be levied upon the parcels in zone A for the then current fiscal year as set forth below. For each Property Use Category, the tax per year on each parcel for each fiscal year subsequent to the 1989-90 fiscal year shall be an amount determined as follows: (CONSUMER PRICE INDEX TAX PER PARCEL TAX PER PARCELX/ FOR APRIL OF IMMEDIATELY FOR THEN CURRENT -- FOR 1989-90 PRECEDING FISCAL YEAR) FISCAL YEAR FISCAL YEAR (CONSUMER PRICE INDEX FOR APRIL, 1989 ) Provided, however, that in no event shall the tax per parcel for any fiscal year be less than the amounts established for the 1989-90 fiscal year and in no event shall the increase in the tax per parcel for any fiscal year over the immediately preceding fiscal year exceed five percent (5%) . 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 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 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. 3. Costs of Administration by County. The reasonable costs incurred by the County officers collecting and administering this tax shall be deducted from the ORDINANCE NO. 89-17 r collected taxes before remittal of the balance to Zone A of ' County Service Area P-2 . AARTICLE 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 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. PARTICLE 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 13, 1989 so that taxes shall first be collected hereunder for the tax year beginning July 1 , 1989 . PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, State of California, on March 7 , 1989 by the following vote: AYES: Supervisors Powers, Fanden, Schroder, McPeak and Torlakson WOES: None ABSENT: None ABSTAIN: None Cil_ Tom Torlakson, Chairma Board of Supervisors (Seal ) ATTEST: PHIL BATCHELOR, Clerk of the Board of Supervisors and County Administrator By: D� uty _ = ORDINANCE NO. 89-17 rc •V x I C. x C) O n tD -1 O'. V, t- w N 1, O 0 ::J In ;0."- Ln Ln n -1 w W• N -C �+. 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CA •,- n n 1 a 0. a n. -1n n w :3r� Wr n • U n a r . O ] N a .r L 1 •-��C %C r • a r• r• + W• n r 1.1 [L In o r r• n 7 .7 0. r v n n n 7• - 1 n p L1 rt a p N a a '] It Cf. S n ` a `C r.1- s n n � APPENDIX A