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HomeMy WebLinkAboutMINUTES - 05161989 - T.4 TO: BOARD OF SUPERVISORS FRM: Harvey E. Bragdon, Contra Director of Community Development Costa DATE: may 5. 1989 Co^ SUBJECT: Establishment of a Special Tax Area for Police Services for the "Raley's Shopping Center" located at the Corner of State Highway 4 and vintage Parkway in the Oakley .AREA Land Use Permit 2034-88 SPECIFIC REOUEST(S) OR RECOMMENDATION(S) Q BACIQaROUND AND JUSTIFICATION RECOMMENDATION 1. Adopt the attached ordinance establishing a police services district for the new shopping center. The County Clerk to conduct the election required by Government Code Section 52978. Said election shall be conducted by mailed ballot pursuant to Code Section 1340 and shall be held on the earliest date permitted .by law. BACKGROUND/REASONS FOR RECOMMENDATIONS On June 2, 1987 the Board of Supervisors authorized the County Administrator to develop a plan to fund additional police services in the unincorporated areas of Contra Costa County. A model ordinance was developed and procedures for processing station police ordinances was developed as follows: 1. Community Development staff planner inserts legal descrip- tion acceptable to the Assessor into ordinance. 2. Police Service Area must be numbered in draft ordinance. Community Development Department will consult with Sheriff. 3. Is the maximum rate to be set at $100 or $2507 Community Development planner will consult with Sheriff to determine -contents of Exhibit "C" which will include tax by use code. CONTINUED ON ATTACHMENT: YES SIGNATURE: RECOMMENDATION OP COUNTY ADMINISTRATOR REC E ION tID COMMITTEE APPROVE OTHER S 1 OMTURIEt S 1' ACTION Or BOARD ON _ 1'b. APPROVED AS RECOMMENDED —� OTHER As requested by Supervisor Torlakson, the Board further ordered that the County Administrator, County Sheriff-Coroner and the Director of Community Development are directed to review the level of police district assessments in all police districts (STA',$) established in new developments in East County and to bring a report to the Board at budget time. Supervisor Torlakson noted that these assessments were originally set at $100 several years ago, and that the Sheriff's request for an increase had been previously referred after information had been received from the Sheriff 's Department that the fee should be addressed upwards significantly because of inflation and the need to keep staffing levels from deteriorating. VOTE OF SUPERVISORS 1 HEREBY CERTIFY THAT THIS IS A TRUE UNANIMOUS (ABSENT 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. cc; County Clerk - Elections ATTESTED 4 f� y County Administrator i Community Development PHIL BATCHELOR. LERK OF THE BOARD OF County Sheriff-Coroner SUPERVISORS AND COUNTY ADMINISTRATOR BY DEPUTY 4. Adoption by Board triggers election by ballot. County Clerk. Land Use Permit #2034-88 was approved by the County Zoning Administrator on May 16, 1988 and became effective on May 26, 1988. Conditions #22 required the applicant to agree to vote their property into a "special tax area" for police service based upon the commercial use of the site. The initial assessment is $400. The attached ordinance is the step needed to establish a police service district for the subject site and satisfy the Conditions of Approval. AB/aa BD/Raley.BOS ORDINANCE NO. 89-30 (An Ordinance of the Board of Supervisors of Contra Costa County) Authorizing a Special Tax for Police Protection Services in Contra Costa County Police Services Area No. P-7-100 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 Contra Costa County Police Services Area No. P-7-100 in order to augment funding for 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 collec- tion and administration of this tax (Article IV of this Ordi- nance) , 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 service expenses as are deemed necessary. 4 ' r 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 the purposes of this Ordinance, parcel does not include any land or improvements outside the boundaries of Contra Costa County Police Services Area No. P-7-100 nor any land or improve- ments owned by any governmental entity. 2. "Fiscal year" means the period of July 1 through the following June 30. 3. "Contra Costa County Police Services Area No. P-7-100 (Hereinafter called "Area" ) means that portion of the unincorpor- ated area of Contra Costa County located within the Area' s boundaries described (see Exhibit A attached hereto) . 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 B and incorporated herein. 5. "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 computa- tion 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. 6. "Constant first year dollars" shall mean an actual dollar amount which, in years subsequent to the first fiscal year the tax is levied, shall have the same purchasing power as the base amount in first fiscal year dollars as measured by the Consumer Price Index. The base amount shall be the amount of tax per parcel as specified in Article III lA 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 LEVEL OF TAXES 1. The tax per year on each parcel in the Area 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 the Amount of Tax Per Parcel for a Property Use Code Category as set forth on Exhibit C incorporated herein. B. For Subsequent Fiscal Years: In order to keep the tax on each parcel in constant first year dollars for each fiscal year subsequent to the first fiscal year, the tax per year shall be adjusted as set forth below to reflect any increase in the Consumer Price Index beyond the first fiscal year a tax is levied. In each July, the Board of Supervisors of Contra Costa County shall determine the amount of taxes to be levied upon the parcels in the area for the then current fiscal year as set forth below. For each Property Use Category on Exhibit C, the tax per year on each parcel for each fiscal year subsequent to the first fiscal year shall be an amount determined as follows: Tax Per Parcel Tax Per Parcel (Consumer Price Index For then Current = For First X for April of Immediately Fiscal Year Fiscal Year Preceding Fiscal Year) (Consumer Price Index for First Fiscal Year of Levy) Provided, however, that in no event shall the tax per parcel for any fiscal year be less than the amounts established for the first 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 Sheriff-Coroner of the County of Contra Costa at Martinez, 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. 7 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 regard- ing 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 collected taxes. ARTICLE V. SEVERABILITY CLAUSE If any article, section, subsection, sentence, phrase of 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 Area 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 the Area in an election to be held June 27 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 May 16, 1989 by the following vote: AYES: Supervisors Powers, Fanden, Schroder, McPeak and Torlakson NOES: None ABSENT: None ATTEST: PHIL BATCHELOR, Clerk of the Board of Supervisors and County Administrator By ez" Zo Deputy Chairman AB/aa BD/2034-88.RES EXHIBIT A ALL THAT REAL PROPERTY SITUATED IN THE UNINCORPORATED AREA OF THE COUNTY OF CONTRA COSTA,' STATE OF CALIFORNIA, DESCRIBED AS FOLLOWS: A PORTION OF THE SOUTHEAST 1/4 OF SECTION 22, TOWNSHIP 2 NORTH, RANGE 2 EAST, MOUNT DIABLO BASE AND MERIDIAN , FURTHER DESCRIBED AS FOLLOWS: COMMENCING AT A 3/4" IRON PIPE WITH TAG L.S. 2112 SET AT THE EAST 1/4 CORNER OF SAID SECTION 22, AS SAID 3/4" IRON PIPE IS SHOWN ON THAT CERTAIN RECORD OF SURVEY FILED MAY 14, 1971, IN BOOK 53 OF L.S.M. , AT PAGE 40, IN THE OFFICE OF THE CONTRA COSTA COUNTY RECORDER; THENCE EASTERLY ALONG THE NORTHERLY LINE OF SAID SOUTHEAST 1/4 OF SECTION 22, NORTH 88- 45'41-WEST, 667.21 FEET (THE BEARING NORTH 88045'41"WEST BEING TAKEN FOR THE PURPOSES OF THIS DESCRIPTION) ; THENCE SOUTH 0032'50"WEST, 66. 48 FEET TO THE POINT OF BEGINNING, SAID POINT OF BEGINNING BEING A POINT ON A NON-TANGENT CURVE CONCAVE TO THE SOUTHWEST HAVING A RADIUS OF 795.00 FEET AND WHICH IS TANGENT TO A LINE PARALLEL WITH AND 50.00 FEET SOUTHERLY OF SAID NORTHERLY LINE OF THE SOUTHEAST 1/4 OF SECTION 22 AND TO WHICH POINT A RADIAL LINE BEARS NORTH 12055'22"EAST; THENCE FROM THE POINT OF BEGINNING SOUTH 0032'50"WEST, 1065. 80 FEET; THENCE SOUTH 89024'55"EAST, 604.43 FEET TO THE BEGINNING OF A CURVE CONCAVE TO THE SOUTHWEST HAVING A RADIUS OF 20.00 FEET AND WHICH IS TANGENT TO A LINE PARALLEL WITH AND .42.00 FEET WESTERLY OF THE EASTERLY LINE OF SAID SOUTHEAST 1/4 OF SECTION 22; THENCE SOUTHEASTERLY AND SOUTHERLY 31 .42 FEET ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF 90000'00" TO A POINT OF CUSP; THENCE NORTH 0°35 '05"EAST, 309.16 FEET TO THE BEGINNING OF A CURVE CONCAVE TO THE SOUTHWEST HAVING A RADIUS OF 795. 00 FEET AND WHICH IS TANGENT TO A LINE PARALLEL WITH AND 50. 00 FEET SOUTHERLY OF THE NORTHERLY LINE OF SAID SOUTHEAST 1/4 OF SECTION 22; THENCE NORTHWESTERLY 487. 59 FEET ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF 35008'26" TO THE BEGINNING OF A COMPOUND CURVE CONCAVE TO THE SOUTHWEST HAVING A RADIUS OF 20. 00 FEET; THENCE NORTHWESTERLY, WESTERLY AND SOUTHWESTERLY 28. 66 FEET ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF 82006'12" TO THE BEGINNING OF A NON-TANGENT CURVE CONCAVE TO THE SOUTHWEST HAVING A RADIUS OF 778. 00 FEET AND TO WHICH BEGINNING A RADIAL LINE BEARS NORTH 53059'06"EAST; THENCE NORTHWESTERLY 311 . 72 FEET ALONG SAID CURVE TO THE BEGINNING OF A REVERSE CURVE CONCAVE TO THE NORTHEAST HAVING A RADIUS OF 50. 00 FEET, A RADIAL LINE THROUGH SAID BEGINNING OF REVERSE CURVE BEARS SOUTH 31001 ' 43"WEST; THENCE NORTHWESTERLY 17. 94 FEET ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF 20033'47" ; THENCE NORTH 38024 ' 30"WEST, 24 . 07 FEET TO THE BEGINNING OF A CURVE CONCAVE TO THE SOUTHWEST HAVING A RADIUS 0: 49. 38 FEET; THENCE NORTHWESTERLY 21 . 53 FEET ALONG SAID CURVE - THROUGH A CENTRAL ANGLE OF 24° 58' 52" TO THE BEGINNING OF A COMPOUND CURVE CONCAVE TO THE SOUTHWEST HAVING RADIUS OF 795 . 00 FEET AND WHICH IS TANGENT TO A LINE PARALLEL WITH AND 50. 00 FEET SOUTHERLY OF THE NORTHERLY LINE OF SAID SOUTHEAST 1/4 OF SECTION 22; THENCE NORTHWESTERLY 189.92 FEET ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF 13041 '16" TO THE POINT OF BEGINNING. 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N» �"r M» ••+ ��y �»•� � 9�wCAM �1 NM �i � O N 00 low 0, w�p s�� w�'k•l+Or • ira 4�IM rM Y� � � '•• � r.A• �w M 0��s •it► C •M �w 1'i � M'1 wr A w�1� ' y� �ppAp�•�{ N�[ w8 et gni Ses nif les ! !r �M r '• � i et i Q M.pii r u+. � r"qr r\ r\ # '+• 'n LZ069 �t�■ "" � FOR FISCAL YEAR JULY 19 1989 throught JUNE 30, 1990 ` EXHIBIT C PROPERTY USE ANNUAL TAX CODE CATEGORY EXPLANATION PER PARCEL 11 Single Family Residence - $ 100 1 res., 1 site 12 Single Family Residence - $ 100 1 res., 2 or more sites 13 Single Family Residence - $ 100 2 res. on 1 or more sites 14 Single Family Residence- $ 100 other than single fam. land 15 Misc. Improvements - 1 site $ 100 16 Misc. improvements - $ 100 2 or more sites 17 Vacant - 1 site $ 50 18 Vacant - 2 or more sites $ 50 19 Single Family Residence - $ 100 Det. w/common area 20 Vacant - Multiple $ 50 21 Duplex $ 100 22 Triplex $ 100 23 Fourplex $ 100 24 Combinations $ 100 25 Apartments (5 -12 units) $ 200 26 Apartments (13 - 24 units) $ 200 27 Apartments (25 - 59 units) $ 300 28 Apartments (60+ units) $ 400 29 Attached PUDs: $ 100 Cluster Homes, Condos, etc. 30 Vacant - Commercial $ 50 31 Commercial Stores - $ 300 Not Supermarkets 32 Small Grocery Stores $ 300 (7-11, etc.) 33 V Office Buildings $ 200 34 Medical, Dental $ 200 �e• 35 Service Stations, Car Wash $ 200 36 Garages $ 200 37 Community Facilities $ 400 (recreational, etc.) 38 Golf Courses $ 200 39 Bowling Alleys $ 200 40 Boat Harbors $ 200 41 Supermarkets $ 300 (not shopping centers) 42 Shopping Centers $ 400 43 Financial Buildings $ 200 (ins., Title, Banks, S&L) 44 Motels, Hotels & Mobile $ 300 Home Parks 45 Theaters $ 300 46 Drive-in Restaurants $ 200 47 Restaurants (not drive-in) $ 200 48 Multiple & Commercial $ 200 49 New Car Agencies $ 200 50 Vacant Land ( not part of $ 50 ind. park or P. & D.) 51 Industrial Park $ 400 52 Research & Development $ 200 53 Light Industrial $ 200 54 Heavy Industrial $ 200 55 Mini Warehouses (public Storage) $ 300 56 Misc. Improvements $ 200 61 Rural, Res. Improvement 1A-10A $ 100 62 Rural, w/or w/o Structure 1 A-10A $ 100 70 Convalescent Hospitals/ $ 200 Rest Homes 73 Hospitals $ 200 74 Cemeteries/Mortuaries $ 200 75 Fraternal & Service Organizations $ 200 76 Retirement Housing Complex $ 300 78 Parks & Playgrounds $ 400 s 85 Public & Private Parking $ 200 87 Common Area $ 200 88 Mobile Homes $ 100 89 Other (split parcels in different $ 100 tax code areas) . . 99 Awaiting Assignment $ 100 T.4 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on May 16, 1989 , by the following vote: AYES: Supervisors Powers, Fanden, Schroder, McPeak and Torlakson NOES: None ABSENT: None ABSTAIN:None SUBJECT: Authorizing a special tax election in Contra Costa County Police Services Area No. P-7-100 (LUP #2034-88, Oakley Area) This Board recognizes the need for increased police protection services in the above subject area and the difficulty of funding the current or an increased level of services by revenues now available. Government Code Sections 50077 and 53978 establish procedures for voter authorization of a special tax in order to provide additional funding for police protection. NOW, THEREFORE, THIS BOARD HEREBY DETERMINES, ORDERS AND DIRECTS: 1. That Ordinance No. 89-30 adopted this date is to be presented for approval of the voters of Contra Costa County Police Services Area No. P-7-100 by a June 27, 1989 mail ballot election according to the following ballot proposi- tion: "Shall , Ordinance No. 89-30 of the Board of. Supervisors of Contra Costa County be approved so as to authorize a special tax on property located in Contra Costa Police Services Area No. P-7-100 to maintain the present level of police protection service and provide additional funding for increased police protection service?" 2. The County Clerk (Elections Clerk) is directed to take all steps necessary to conduct the election required by this order. Said election shall be conducted by mailed ballot (Elections Code Sections 1340 and 1350 ff. ) and shall be held as specified above. A synopsis of the Ordinance may be used. i hereby certify that this Is a true and correct copy of an action taken and entered on the minutes of the AB/a a Board of Supervisors on the date shown. ATTESTED: \-.A ..I I 'r 't BD/2 0 3 4-8 8.RES PHIL BATCHELOR,dlerk of the Board of Supervisors and County Administrator cc: Elections Sheriff By --- ,Deputy Auditor County Administrator