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HomeMy WebLinkAboutMINUTES - 06281994 - H.2 E—SEP. Contra TO: BOARD OF SUPERVISORS •` Costa x; dudh : County FROM: HARVEY E. BRAGDON ,.,, , a>�, . ��� ��, DIRECTOR OF COMMUNITY DEVELOPMENT DATE: June 28, 1994 STa c66i`�`j SUBJECT: Establishment of Zone 119 within County Service Area P-6 for Police Services for SUB 7837 in the Oakley Area (Parcel #035-262-003) SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND JUSTIFICATION RECOMMENDATIONS 1. Adopt the Resolution authorizing an election for Zone 119 in County Service Area 'P-6 . 2 . Adopt the Ordinance establishing a fee for a Police Service District for Subdivision 7837 . 3 . Direct the County Clerk to conduct the election required by Government Code Section 53978 . This election shall be conducted bymail ballot pursuant to Code Section 1340 and shall be held on the earliest date permitted by law. FISCAL ' IMPACT None. BACKGROUND/REASONS FOR RECOMMENDATIONS Approved in June, 1994 Subdivision 7837 , Condition #24 requires the develper to agree to vote their property into a special tax area for the additional police services generated by the development. CONTINUED ON ATTACHMENT: X YES SIGNATU 4q_____ RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMEND TION BOARD COMMITTEE APPROVE OTHER } SIGNATURE(S) : ACTION OF BOARD ON 1 /cl qj APPROVED AS RECOMMENDED _ OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A UNANIMOUS (ABSENT TRUE AND CORRECT COPY OF- AN AYES: NOES: ACTION TAKEN AND ENTERED ON THE ABSENT: ABSTAIN: MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. Contact: Aruna Bhat - 646-4208 Orig: Community Development Department ATTESTED `L4 cc: County Counsel PHIL TCHELOR, CLERK OF Sheriff-Coroner, Sgt. Julie Ryan THE BOARD F SUPERVISORS County Clerk - Elections, Bob Delevati AND COUNTY ADMINISTRATOR Auditor-Controller Assessor BY , DEPUTY I THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on June 28, 1994 by the following vote: AYES: Supervisors Smith, Bishop, DeSaulnier, Torlakson and Powers NOES: None ABSENT: None ABSTAIN: None - - - - - - - - - - - - - = - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - SUBJECT: Creating County ) RESOLUTION NO. 94/340 Service Area P-6 Zone 119 ) (Gov. C. 25210.8 & (SUB 7837 ) ) 54900 ff.) in the Oakley Area and ) and Authorizing a ) Special Tax Election in ) Said Zone. ) This Board recognizes the need for increased police protection services in the above subject zone 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 portion of Contra Costa County Service Area P-6. described in Attached Exhibit "A" is established as Zone 119 of County Service Area No. P-6. No affected properties located therein will be taxed for any existing bonded indebtedness or contractual obligations as a result of the formation of said zone. 2. The Clerk of this Board shall cause the filing of a statement of the creation of said zone to be made with the County Assessor and the State Board of Equalization (in Sacramento) pursuant to Government Code Sections 54900-54902. The filing shall include a map or plot indicating the boundaries of said zone. 3. That Ordinance No. 94-51 adopted this date is to be presented for approval of the voters of Zone 119 of County Service Area No. P-6 by a August 30, 1994 mail ballot election according to the following ballot proposition: "Shall Ordinance No. 94-51 of the Board of Supervisors of Contra Costa County be approved so as to authorize a special tax on property located in Zone 119 of County Service P-6 to maintain the present level of police protection service and provide additional funding for increased police protection service?" 4. 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. 1 hereby certify that this is a true and correct copy of Orig. Dept:Community Development an action taken and entered on the minutes of the cc: County Counsel Board otsupery rsonthe date shown. ATTESTtU� .c�.•sc. �' Sheriff-Coroner, Sgt. Julie Ryan pHILBAED: T EL0R,ClerkoftheBoard-- County Clerk - Elections, Bob Delevati of Supervisors and County Administrator Auditor-Controller Br ,>t ,Dep,ly Assessor RESOLUTION NO. 94/340 MMIBIT A Resolution No. 94/34b' Su$division No.7831' Zone No. 119 LE= D ION Inm LAPID TO HEREIN IS SITUATED IN WE STATE OF CALIFUNIA, COUNTY OF COMRA CD6TA, AREA, AND IS QED AS FOLLOWS: PARM A, AS SHMN CN MM MP OF SZMDIVISION 6356, F ED SEPI'F 43M 14, 1983 IN BOOK 273 OF MOPS, PAGES 3 THROUGH 9, aMI]SIVE, OFFICIAL REOF CONTRA COM COUNTY. II�TII� moi: RIGtM RfSMUM IN ME DED FFCM CM MOM, ET AL, RDOO£iDED NOVII43ER 19, 1964, BOOK 4746, OFFICIAL RE-3 Ir 6, PAGE 284, AS FOU06: 'AN UNDIVIDED CNE-HALF (1/2) OF ALL OIL, GATS, CASIfGREAD GASOLDE, AND OTHM IHYLFm CA MON AND MINERAL St STANCES, IN, CN, AND UAIDER SAID LAND, OR WT MY BE Pf M, RMXVERED W SAVED FROM SAM LAND WITH THE RIGHT OF IIIT W CN SAM PFCFEMY FOR THE PURPOSE OF EMMIM, TAFMU, F04NI M, DISPOSING, M2MC APED OPIIW11CU FOR OIL, GAS AND MIM N AND fWWAL SLMSTXCM, APED ALL RIG US REASCNABLE AMID nC=ENT TO SUCH REPOSES, Pfd, H74EVfI4, THAT ADE17JATE IIZSATICN FOR ANY APED ALL MWE M LAPID, CAPS APED MMMON WILL BE PAM M MWCEES, VMIR 01 qU,- FS.SOEZS CR ASSIGNS, w THE EVENT DAMES ARE CA JSED BY ME MMR SE OF ANY OF WE RIGHTS ABOVE FESM:?VED." GUITCLMM DEED FROM M= L. MX3M, ET AL, ROMMEL N7 043M 9, 1977, BOOK 8584, OFFICIAL TIMES, PAGE 479 UHICH MSS DIES THE FOUCWIM: 'TfIIS DEED IS GIVEN TO ELUCXM THE RUMS OF THE GRXnM TO THE SLIWCE APED THE UPPER 500 FEET OF THE SUSSM07CE." ALSO ETIP�G Tf : ALL OIL, GAS, CASIICIEAD M=MM, AND OIHFR HYMOC MON APED P DOM .SE SWC E'S BE EZA A POINT 500 FEET BEUM THE SUMCE OF SAID LAPID, TOGEMER, WITH THE RIGHT TO WOE, REMM, bMM, PASS TF :9XM APED DISPOSE OF ALL SAID OIL, GAS, MSM;HE D G MLIINE, AND OTHER APED KDERAL S MSTANCES, BUT WIM7fJT ANY RIGHT t Z50EVf2t TO ENTER. WON THE StW'ACE OF SAM LAND OR UPON ANY PART OF SAM LAPID WIMN 500 FEET TSF, AS RESERVED IN THE DEm6 M K. H. IIDf1W, ET UX, QED WVIIMEER 5, 1981 UNDM Rte'S SERIES NO.81-144031 AMID 81-144032, CMCIAL REODRD6. ASSESSOR'S FARDEL NO.: 035-262-003-3 consa st ng of 7.1,94 acnes H .UNE,.OF SE 1/4 SEC 25 CC.CO. MON.AT 'CYi�R�SS R0. l�� `) EAST 1/4 COR. SEC 25 (Fd IW22'1 . 05- C Y P_R E S _ 1'g 0. 3 AVENUE N 89.37'45"w 22.50.... N9-3715211 R=691.20 = -- ------ 13339 00'22'IeE S+ In 4. -. vm . r y j� ^ r DETAI L f 10' STORM GRAIN 133.39' EASEMENT TO N 89'37'45"W C.C.CO. N 9298 OR 334 _ ;7.50 1 9688 OR 422 �1All, 9811 OR N - %W/ 4c m _ .10.00 2� am ac 1 •• '00 N 89.37 Lia X, �� �► 10'S.O.. L — w� N N� bI Z A 4 PARCEL A � N 13N w� 20.73err '16's "THF.IKMRUATION ON THIS PLAT TS PRIVIOED FOR YOUR CONYfNI NCE AS A GUIOE TO THE GENENAL LOCATION i.'flit SUBJECT PROPEIIT•Y. HE ACCURACY Of THIS PUU It NOT GUARANTEED.NOR IS IT APART OF T ttJ1 PARCEL $ aeilr-► aranor no enawurrc Tn wuu•y IT belkr ac A"ar•wtn I 51AI t % AVt. ' . • . hiss :4 a w r A O w � 1 Q N� r2--. � � � N ea C y \ _ n n; _ j mb �S3 N � c co r � s \ go .., � s � i (n t Dm 24 w QS y � i w .. N m 'v m m. Www wa A •� O c0 0.,00 ~ N ��5 C ORDINANCE NO. 94-51 (An Ordinance of the Board of Supervisors of Contra .Costa County) Authorizing a Special Tax for Police Protection Services in Zone 119 of County Service Area No. P-6 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 119 of Contra Costa County Service Area No. P-6 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 Zone 119 of County Service Area P-6 nor any land or improvements owned by any governmental entity. -1- ORDINANCE NO. 9- 4-51 2 . "Fiscal year" means the period of July 1 through the following June 30. 3 . Contra Costa County Service Area P-6 Zone 119 (hereinafter called "Zone") means that portion of the unincorporated area of Contra Costa County located within the Zone'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 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 the Zone 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, 1995 through June 30, 1996) shall be the Amount of Tax Per Parcel for a Property Use Code Category as set forth on Exhibit C incorporated herein. -2 Q4-51 ORDINANCE N0. 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 Zone 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 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. 94-bi -3- ORDINANCE NO. 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 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 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 Zone 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 Zone in an election to be held August 30 , 1994 so that taxes shall first be collected hereunder for the tax year beginning July 1, 1995. -4- ORDINANCE NO. 94-51 PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, State of California, on ;june 28, 1994 by the following vote: AYES: SUPERVISORS Smith, Bishop, DeSulnier, Torlakson and Powers NOES: None ABSENT: None ATTEST: PHIL BATCHELOR, Clerk of the Board of Supervisors and County Administrator By: rj D pu oard Chair VJW:df dWvjw\ord\csap6 -5- ORDINANCE NO. 94-51 EXHIBIT A Resolution No. 94/340 Subdivision No.7837 Zone No. 119 LEMT DESCRIPTION THE LAND REFERRED TO HEREIN IS SITUATED IN THE STATE OF CALIFORNIA, COUNTY OF CONTRA COSTA, UNINCORPORATED AREA, AND IS DESCRIBED AS FOLLOWS: PARCEL A, AS SHOWN ON THE MAP OF SUBDIVISION 6356, FILED SME43M 14, 1983 IN BOOK .273 OF MAPS, PAGES 3 THROUGH 9, INCLUSIVE, OFFICIAL RECORDS OF CONTRA COSTA COUNTY. EXCEPTING TIMI: RIGHTS RESERVED IN THE DEED FROM CARL NEWBURY, ET AL, RECORDED UMMER 19, 1964, BOOK 4746, OFFICIAL RECORDS, PAGE 284, AS FOLLOWS: "AN UNDIVIDED ONE-HALF (1/2) OF ALL OIL, CAS, CASINGHEAD GASOLINE, AND OTHER HYDROCARBON AND MINERAL SUBSTANCES, IN, ON, AND UNDER SAID LAND, OR THAT MAY BE PRODUCED, RECOVERED OR SAVED FPCM SAID LAND WITH THE RIGHT OF ENTRY ON SAID PROPERTY FOR THE PURPOSE OF EXPLORING, TAKING, REMDIING, DISPOSING, MINING AND OPERATING FOR OIL, GAS AND MUM HYDROCARBON AND MINERAL SUBSTANCES, AND ALL RIGHTS REASONABLE AND INCIDENT TO SUCH PURPOSES, PROVIDED, HOWEVER, THAT ADEQUATE COMPENSATION FOR ANY AND ALL DAMAGE TO LAND, CROPS AND IMPROVRVENTS 'I' ZEON WILL BE PAID TO QWTI-EES, THEIR HEIRS, S(JOCESSORS OR ASSIGNS, IN THE EVENT DAMAGES ARE CAUSED BY THE EXERCISE OF ANY OF THE RIGHTS ABOVE RESERVED." QUITCLAIM DEED FROM NANCY L. NEWBURY, ET AL, RECORDED NOVEMBER 9, 1977, BOOK 8584, OFFICIAL RECORDS, PAGE 479 WHICH R-BODIES THE FOLLOWING: "THIS DEED IS GIVEN TO ELIMINATE THE RIGHTS OF THE GRANTOR TO THE SURFACE AND THE UPPER 500 FEET OF THE SUBSURFACE." ALSO EXCEPTING THEREFROM: ALL OIL, GAS, CASINGHEAD GASOLINE, AND OTHER HYDROCARBON AND MINERAL SUBSTANCES BELOW A POINT 500 FEET BELOW THE SURFACE OF SAID LAID, TOGETHER WITH THE RIGHT TO TAKE, RMM, MINE, PASS Tf-fft " AND DISPOSE OF ALL SAID OIL, GAS, CASINGHEAD GASOLINE, AND OTHER HYDROCARBON AND MINERAL SUBSTANCES, BUT WITHOUT ANY RIGHT WHATSOEVER TO ENTER UPON THE SURFACE OF SAID LAND OR UPON ANY PART OF SAID LAND WITHIN 500 FEET THEREOF, AS RESERVED IN THE DEEDS TO K. H. HOFMAN, ET UX, RECORDED NM0 BER 5, 1981 UNDER RECORDER'S SERIES NO.81-144031 AND 81-144032, OFFICIAL RECORDS. ASSESSOR'S PARCEL NO. : 035-262-003-3 tH 'UNE-OF SE 1/4 SEC 25 C.GCO. MON.AT CYPRESS RD. roa Rma A`J EAST 1/4 COR. SEC 25 "N 00.22'15•E k05 C Y P_R E S _ "80. 3 A_V E N U E N 89'37'45"W • 2250 N@9'37158M 13339 -- �. 41J'!9• 0('22'WE ;+ ^ ". DETAI L A v� A, / ``��� IEaASEMEtTOTOM N8V37'45"W yN C.c.co. 9298 OR 334 ;:75.0 422 A%) • �e OR m io oo 224.: % ndf de "f •. ' N 89°37' 00 10'SIE. A. A ' A d: v PARCEL A Noo � N i c tiff 4?� y x.91 .....� 2CLT3 �,16•E M14.9� R t "TME 11VOR@ATION ON THIS PLAT TS PR�YIOEO FOR YOUR CON`Y{I!1 NCE -,-CA O AS A GUIDE TO THE GENENAL LOCATION i.'!IRE SUBJECT PROPERTY. ME ACCURACY OF THIS PLAT It NOT GUANAVEEO.MOR IS IT A PART Of T up PARC E L 8 PGLICY. REPORT OR GUAK MTEE TO WHICH IT MAY BE.ATTACHED." i 3 >I .� M cc= CRJCCT c 0 r o ���,C• � O N CS O w ��•~ CP ipQ s G G O i � r. ON N OD N Cn N Q1 N f Q r a� a M 0� i 1� quo cl O g 00ON M 'p w , �„� `" EXHIBIT B 'O C a° 7 m s O N I a o C) ? C.- 0 p mo == ORDINANCE NO-_—a&=51— ; " = o cn>•> 119 co m "' '" z SUB 78�----' ZONE — o— o o o a z < •TI O CA "' t!S R 0 N C ' O = Gw� � 50 cs + 3ro � �^ 3Go ' iii w � c 3m ry 3 e0 -Fie � t1t � � m � A Ut A =', rG " m m O o 3 " m � �- i• sa A m C N z O ` O " V Pi v C 3 w {� O O < m -G c Q cn .n N -R 0 c m O' Qc A v ' `" `° a � °' M m " 3 a 3 �o "" 0 o Z N "a o o cn QN " 0. IP to 0 G > N C V 3 T3 CN3 3 f5 O C W ,p N "O C m m Qtna b x x -CL m �• �_ S 9L C t" _ m tm t�q G m 0. O) p O (gtA m 1 ¢ Ncog m O " O awi Mgt ' Q w : eo► a o w to "r ' tp m f o' t O 4 o y u� {nX3o ? o U t0 O 3 q^ Q G7 0 . z a ca {yO a = O N m p C 0 n _ .a. -V^ 3J a• t�7t 3 9 to w�� -tt OnQ cny3 w 50 0 0 mcr tn ? 2 000. aX a arm m o p o ^-' r ,.. m O G �c p o Cts I" !�2r m m m Q rGrtm 01 = y 41 m my N C am °' m y c o o m o :r p, 5 0-0 '1 m 0 ao c a 5.3 �. °' o aj m 0 o U1 o. m y m Qo $m �. o. -+ o n "3 ° x as'S � m CL 0 y a py '. tOJ� O C tea. C C COJ O-. c IV >� v � �tim s ; C, a^ � US a m � Gym ac,n� G;raSL — arm Q.9 oQ oC. � ;S >6 O t a m O y m O m sm ♦ �w D Se m v v 9Qm 0% > �'' v 'Sraor' N 5 3� �.m c9 eootn +. gym " �' Qc 0cr if C6 oo a c iT M a Ga12 iti p N dO o M K 13 4 a fP v �Cvm o . K m Va f a �m O n z IOTfb w i •�• r a m CA cn 9 m m m � 59 a3 c 3 9t Q m m m o, 3 we ts E m $ c ro �m m c 3 9 a 3�C a ,3e�} to �iN .. coco ca ro O atm a n edeimI`� •- °` N mC. ORDINANCE NO. g4-51 SUB 7837 ZONE 119 FOR FISCAL YEAR JULY 1, 1995. , THROUGH JUNE 30, 1996 EXHIBIT C PROPERTY USE ANNUAL TAX CODE CATEGORY EXPLANATION PER PARCEL 11 Single Family Residence - $ 200 1 res., 1 site 12 Single Family Residence - $ 200 1 res., 2 or more sites 13 Single Family Residence - $ 200 2 res. on 1 or more sites 14 Single Family Residence- $ 200 other than single fam. land 15 Misc. Improvements - 1 site $ 200 16 Misc. improvements - $ 200 2 or more sites 17 Vacant - 1 site $ 100 18 Vacant - 2 or more sites $ 100 19 Single Family Residence - $ 200 Det. w/common area 20 Vacant - Multiple $ 100 21 Duplex $ 200 22 Triplex $ 200 23 Fourplex $ 200 24 Combinations $ 200 25 Apartments (5 -12 units) $ 400 26 Apartments (13 - 24 units) $ 400 27 Apartments (25 - 59 units) $ 600 28 Apartments (60+ units) $ 800 29 Attached PUDs: $ 200 Cluster Homes, Condos, etc. 30 Vacant - Commercial $ 100 31 Commercial Stores - $ 600 Not Supermarkets 32 Small Grocery Stores $ 600 (7-11, etc.) 33 Office Buildings $ 400 34 Medical, Dental $ 400 35 Service Stations, Car Wash $ 400 36 Garages $ 400 37 Community Facilities $ 800 (recreational, etc.) 38 Golf Courses $ 400 39 Bowling Alleys $ 400 40 Boat Harbors $ 400 41 Supermarkets $ 600 (not shopping centers) 42 Shopping Centers $ 800 43 Financial Buildings $ 400 (Ins., Title, Banks, S&L) 44 Motels, Hotels & Mobile $ 600 Home Parks 45 Theaters $ 600 46 Drive-In Restaurants $ 400 47 Restaurants (not drive-in) $ 400 48 Multiple & Commercial $ 400 49 New Car Agencies $ 400 50 Vacant Land ( not part of $ 100 ind. park or P. & D.) 51 Industrial Park $ 800 52 Research & Development $ 400 53 Light Industrial $ 400 54 Heavy Industrial $ 400 55 Mini Warehouses (public Storage) $ 600 56 Misc. Improvements $ 400 61 Rural, Res. Improvement 1 A-1 OA $ 200 62 Rural, wior w/o Structure 1 A-1 OA $ 200 70 Convalescent Hospitals/ $ 400- Rest Homes 73 Hospitals $ 400 74 Cemeteries/Mortuaries $ 400 75 Fraternal & Service Organizations $ 400 76 Retirement Housing Complex $ 600 78 Parks & Playgrounds $ 800 85 Public & Private Parking $ 400 87 Common Area $ 400 88 Mobile Homes $ 200 89 Other (split parcels in different $ 200 tax code areas) 99 Awaiting Assignment $ 200