HomeMy WebLinkAboutMINUTES - 03081994 - H.3 THE BOARD OF SUPERVISORS
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 8 , 1994, by the following vote:
AYES: Supervisors Smith, Bishop, Torlakson and Powers
NOTES: None
ABSENT: Supervisor McPeak
SUBJECT: For the Discovery Bay Area authorizing a special police
service tax election in CSA M-8 .
This Board recognizes the need for increased police.
protection service in the Discovery Bay area and the difficulty
of funding the current or increased level of services by revenues
now available. Government Code sections 50077 and 53978
established procedures for voter authorization of a special tax
in order to provide additional funding for police protection
utilizing referendum procedures (Elec'. Code, SS 5200 ff . ) .
Now, therefore, this Board hereby determines, orders, and
directs:
1 . That Ordinance No. 94-21 adopted this date in order to
provide for a special tax for police protection in the Discovery
Bay area is to be presented for approval of the voters of said
area (C.S.A. M-8) according to the Ballot Proposition attached as
Exhibit A, which is to be placed on the June 7, 1994 ballot.
2. The County Clerk (Elections Clerk) is directed to take
all steps necessary to place the attached special tax ballot
proposition on the June 7, 1994 ballot for the Discovery Bay area
(as described in Ordinance No. 94-21 ) and this election be
conducted with any other elections scheduled for that area on
June 7 , 1994 .
3 . If required, 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
Board of supervisors on the date shown.
ATTESTED• )n".& , /_5 S �fl, �_5 S �/_
PHIL BATCHELOR,Clerk of the Board
of Supervlaom and County Administrator
sy .Deputy
Orig. Dept. : County Counsel
cc: County Administrator
Sheriff
Elections
Auditor-Controller
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i
1994 BALLOT PROPOSITION - DISCOVERY BAY
Shall Ordinance No. 94-21 of the Board of Supervisors of Contra
Costa County be approved so as to authorize a special tax on
property located in the Discovery Bay (CSA M-8 ) area to maintain
the present level of police protection service and to provide
additional funding for increased police protection service.
EXHIBIT "A"
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t
ORDINANCE NO. 94- 21
(An Ordinance of the Board of Supervisors of Contra Costa County)
Authorizing a Special Tax for Police Protection Services in the
Discovery Bay's County Service Area No. M-8 Area.
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 Discovery Bay' s County
Service Area M-8 ( "CSA M-8" ) boundaries 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
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 service 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 the purposes of this Ordinance, parcel does not include any
land or improvements outside the boundaries of County Service
Area M-8 nor any land or improvements owned by any governmental
entity.
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ORDINANCE NO.94-21
2. "Fiscal year" means the period of July 1 through the
following June 30 .
3 . Contra Costa County Service Area M-8 means that portion
of the unincorporated area of Contra Costa County located within
CSA M-81s boundaries .
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.
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 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.
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 CSA M-8 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, 1994
through June 30, 1995) shall be the Amount of Tax Per Parcel for
a Property Use Code Category as set forth on Exhibit B
incorporated herein.
B. For Subsequent Fiscal Years.-
In
ears:In order to keep the tax on each parcel in constant first
year dollars for each fiscal year subsequent to the first fiscal
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ORDINANCE NO. 94-21
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 CSA M-8 for the then current fiscal year as set forth
below.
For each Property Use Category on Exhibit B, 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 amount established for the first
fiscal year.
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.
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
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ORDINANCE
3-
ORDINANCE NO. 94-21
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.
3 . Costs of Administration by County.
The reasonable costs incurred by the County officers
collecting and administering this County special tax shall be
deducted from the collected taxes . Otherwise, the proceeds of
such tax shall be used only for the benefit of residents in the
Discovery Bay area .
ARTICLE V. CSA P-6 Zone Taxes
Should the voters confirm this ordinance and any special tax
for police services is levied pursuant to it, during the fiscal
year period of any such levy, no additional similar special tax
shall be levied for, and in any CSA P-6 zone located within the
CSA M-8 area.
ARTICLE VI . 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 VII . EFFECTIVE DATE.
This Ordinance shall take effect immediately upon its
confirmation by two-thirds of the voters voting within the CSA
M-8 area in an election to be held June 7, 1994 so that taxes
shall first be collected hereunder for the tax year beginning
July 1, 1994 .
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ORDINANCE NO. 94-21
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors, County of Contra Costa, State of California, on
March 8, 1994 by the following vote:
AYES: SUPERVISORS Smith, Bishop, Torlakson and Powers
NOES: None
ABSENT: Supervisor McPeak
ATTEST: PHIL BATCHELOR, Clerk of
the Board of Supervisors and
County Administrator
By:
Deputy oard Chair
VJW:df
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ORDINANCE NO. 94/21
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PROPERTY USE ANNUAL TAX
CODE CATEGORY EXPLANATION PER PARCEL
11 Single Family Residence - $ 96
1 res., 1 site
12 Single Family Residence- $ 96
1 res., 2 or.more sites
13 Single Family Residence- $ 96
2 res. on 1 or more sites
14 Single Family Residence- $ 96
other than single fam. land
15 Misc. Improvements- 1 site $ 96
16 Misc. Improvements- $ 96
2 or more sites
17 Vacant - 1 site $ 48
18 Vacant- 2 or more sites $ 48
19 Single Family Residence - $ 96
Det. w/common area
20 Vacant- Multiple $ 48
21 Duplex $ 96
22 Triplex $ 96
23 Fourplex $ 96 4
24 Combinations $ 96
25 Apartments (5- 12 Units) $192
26 Apartments (13- 24 Units) $192
27 Apartments (25- 59 Units) $288
28 Apartments (60+ Units) $384
29 Attached PUDs: $ 96
Cluster Homes, Condos, etc.
30 Vacant-Commercial $ 48
31 Commercial Stores - $288
Not Supermarkets
32 Small Grocery Stores $288
(7-11, etc.)
33 Office Buildings $288
34 Medical, Dental $288
35 Service Stations, Car Wash $288
36 Garages $288
37 Community Facilities $288
(Recreational, etc.)
38 Golf Courses $288
39 Bowling Alleys $288
40 Boat Harbors $288
41 Supermarkets $288
(Not shopping centers)
42 Shopping Centers $384
43 Financial Buildings $288
(Ins., Title, Banks, S&L)
44 Motels, Hotels & Mobile $288
Home Parks
45 Theaters $288
46 Drive-In Restaurants $288
I
47 Restaurants (not drive-in) $288
48 Multiple & Commercial $288
49 New Car Agencies $288
50 Vacant Land (not part of $ 48
Ind. park or P. & D.)
51 Industrial Park $384
52 Research & Development $288
53 Light Industrial $288
54 Heavy Industrial $288
55 Mini Warehouses (Public Storage) $288
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56 Misc. Improvements $192
61 Rural, Res. Improvement 1A-10A $ 96
62 Rural, w/or w/o Structure 1A-10A $ 96
70 Convalescent Hospitals/ $288
Rest Homes
73 Hospitals $288
74 Cemeteries/Mortuaries $288
75 Fraternal & Service Organizations $288
76 Retirement Housing Complex $288
78 Parks & Playgrounds $ 0
85 Public & Private Parking $288
87 Common Area $288
88 Mobile Homes $ 96
89 Other (split parcels in different $ 96
tax code areas)
99 Awaiting Assignment $ 96
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