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HomeMy WebLinkAboutMINUTES - 04141998 - D8 . Contra 4� Costa TO: BOARD OF SUPERVISORS (yam_ FROM: DENNIS M. BARRY, AICD COMMUNITY DEVELOPMENT DIRECTOR DATE: April 14 , 1998 SUBJECT: Establishment of a Special Tax Area, Zone 1607 within County Service Area P-6, for a Police Service District for Major Subdivision 927762. Subject property is Located at 2889 Miranda Avenue in the Alamo area. (Parcel. #192-300-004) SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATIONS 1. Adopt the resolution creating a Police Service District zone within the County Service Area P-6 and authorizing an election (Resolution No. 98/90) . 2 . Adopt the Ordinance establishing fee for the Police Service District for SD927762 (Ordinance No. 98-12) . 3. Direct the County Clerk to conduct the election required by Government Code Section 52978. This election shall be conducted by mail ballot pursuant to Code Section 4000 and shall be held on the earliest date permitted by law. FISCAL IMPACT None. BACKGROUND/REASONS FOR RECOMMENDATIONS SD927762 was approved by the County Zoning Administrator on August 23 , 1993 . The subdivision will create a total of five (5) lots. In compliance with Board policy, Condition #6required . the developer of SD927762 to request the formation of a police service zone for the property involved with this subdivision. The initial assessment is $200. 00 per parcel. CONTINUED ON ATTACHMENT: x YES SIGNATURE ' RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S) : ACTION OF BOARD ON APRIL 14, 1998 APPROVED AS RECOMMENDED X OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A X UNANIMOUS (ABSENTy 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:Rose: Marie Pietras - 335-1216 Orig: Community Development Department ATTESTED_ cc: County Counsel PHIL BATCHELOR CLERK O Sheriff-Coroner - Victoria Hills THE BOARD OF SUPERVISORS County Clerk - Elections AND COU TY ADMINISTRATOR Auditor-Controller Assessor BY , DEPUTY V! V 2 . The property owner has requested that an election to establish a police service zone for their property involved in SD927762 be set. The owner has paid the required fee. RMP/aa BD/7762 .RMP 3/5/98 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on APRIL 14, 1998 , by the following vote: AYES: SUPERVISORS UILKEMA, GERBER, DESAULNIER, ROGERS NOES: NONE ABSENT: SUPERVISOR CANCIAMILLA ABSTAIN: NONE SUBJECT: Creating County ) RESOLUTION NO. 98190 Service Area P-6 Zone 1607) (Gov. C. 25210.8 & (SUB 927762 ) ) 54900 ff.) in the Alamo Area ) and Authorizing a ) Special Tax Election in ) Said Zone. 3 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 1607 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. 98-12 adopted this date is to be presented for approval of the voters of Zone 1607 of County Service Area No. P-6 by a June 9, 1998 mail ballot election according to the following ballot proposition: "Shall Ordinance No. 98.12 of the Board of Supervisors of Contra Costa County be approved so as to authorize a special tax on property located in Zone 16107 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. I hereby Certi#y that this fo a true and correct copy of an action taken and entered on the minutes of the Orig. Dept:Community Development 8caro of Supwwson 00dyte sho". LSTM.cc: County Counsel �� PHI� t acct, � .�..—..- wk 01 ft 9"M Sheriff-Coroner, Victoria Hills Of&WWSMarxit' ,AdmiMedratar County Clerk - Elections Auditor-Controller By Assessor RESOLUTION NO. 98190 ORDINANCE NO. 98-12 (An ordinance of the Board of Supervisors of Contra Costa County) Authorizing a special Tax for Police Protection Services in Zone 1607 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 1607 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 fallowing 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 1607 of County Service Area P-6 nor any land or improvements owned by any governmental entity. -1- ORDINANCE NO. 98-12 i!M P y V ORDINANCE NO. 98--12 (An Ordinance of the Board of Supervisors of Contra ,Costa County) Authorizing a Special Tax for Police Protection Services in Zone 1607 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 ContraCosta County that are within Zone 1607 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 1607 of County Service Area P-6 nor any land or improvements owned by any governmental entity. -1- ORDINANCE NO. 98-12 2 . "Fiscal year" means the period of July 1 through the following June 30. 3 . Contra Costa County Service Area P-6 Zone 1607 (here- inafter 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 Centra 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 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 LEVEL OF TAXES 1. The tax per year on each parcel in the Zane 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, 1999 through June 30, 2000). shall be the Amount of Tax Per Parcel for a Property Use Code Category as set forth on Exhibit C 'incorporated herein. -2- ORDINANCE NO. 98-12 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 21.87, and shall have the same effect as an ad valorem real property tax lien until fully paid. -3- ORDINANCE NO. 98-12 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 inconsis- tent 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 inconsis- tent with this Ordinance, the times and procedure regarding exemptions, due dates, installment payments, corrections, cancella- tions, 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 collect- ing 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, irrespec- tive 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 June 9 , 1998 so that taxes shall first be collected hereunder for the tax year beginning July 1, 1999. _4 ORDINANCE NO. 98-12 RESOLUTION 98/90 FEBRUARY 19, 1998 SD927762 JOB NO. 70038-10 ZONE 1607 LEGAL.2 EXHIBIT "A" LEGAL DESCRIPTION ANNEXATION TO POLICE SERVICE DISTRICT SUBDIVISION 7762 ALL THAT REAL PROPERTY SITUATE IN THE COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA, DESCRIBED AS FOLLOWS: BEGINNING AT A POINT ON THE EASTERN LINE OF THAT CERTAIN PARCEL OF LAND CONVEYED TO CHRISTOPHER W. HALLIDAY BY DEED RECORDED IN THE OFFICE OF THE COUNTY RECORDER OF CONTRA COSTA COUNTY IN BOOK 318 OF OFFICIAL RECORDS AT PAGE 101 , BEING ALSO THE CENTERLINE OF MIRANDA AVENUE, AT THE NORTHERN LINE OF THAT CERTAIN PARCEL OF LAND CONVEYED TO CHRISTOPHER W. HALLIDAY, ET UX, BY DEED RECORDED IN SAID OFFICE OF THE COUNTY RECORDER IN BOOK 2525 OF OFFICIAL RECORDS AT PAGE 189: THENCE, FROM SAID POINT OF BEGINNING, ALONG THE EASTERN, SOUTHERN, AND WESTERN LINES OF SAID HALLIDAY PARCEL (318 OR 101) THE FOLLOWING FIVE (5) COURSES: (1) SOUTH 10049'26" WEST 78.493 METERS (2) SOUTH 26049' 16" EAST 18. 139 METERS, (3) SOUTH 44*01 '25" WEST 6.453 METERS, (4) NORTH 87044' 26" WEST 130.424 METERS, AND (5) NORTH 32'023'03" EAST 126.532 METERS TO A POINT ON THE NORTHERN LINE OF THE HEREINABOVE NAMED HALLIDAY PARCEL (2525 OR 189) ; THENCE, EASTERLY ALONG SAID NORTHERN LINE SOUTH 79010 ' 34" EAST 74.927 METERS TO THE POINT OF BEGINNING AND CONTAINING 2.46 -ACRES- OF LAND, MORE OR LESS . ASSESSOR'S PARCEL NO. 192-300-004 %,AND END OF DESCRIPTION ROBERT E.MLDWIN PREPARED BY : Exp. R. BALD14IN No,4367 L.S. 4367 OFC EXPIRES: 09/30/01 RES OWK 1/90 Zane 1507 EXHIBIT A Ivilaft OR S69 0 PT o��. `` NE)A TION TO PI LICE Sc-RCE DISTRICT- SUBDIVSIoN 7762 a AREA = 10577 -/ HECTARES ` 2.46 ACMES C� ern, of t fM.424m ccco . DRAINAGE EASEA4ENT BANG" MEADOW DR. VIA ANO FLAT TO ACCs ANY LEGAL DESCRIppoN tiv. 4el., ,( * q AREA TO BE ONDED No.4361 � CONTRA COSTA COUNTY Y - CALIF-ORNIA OF C������ Prepared By Luk, Milani & Ass®ciates Clv'l Engineers --- Land Plannersr� r� -- C.and Surveyors 1465 Enea Circle #76,6 Concord, Califarnra 94520 mw*v FEBRUARY 19, 1998 SCALE x�,L I-' 1000 (W-TRIC) PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, State of California, on APRIL--14. 129$ with the following vote: AYES: SUPERVISORS UILKEMA, GERBER, DESAULNIER, ROGERS NOES: NONE ABSENT: SUPERVISOR CANCIAMILLA ATTEST; PHIL BATCHELOR, Clerk of the Board of Supervisors and County Administrator By: Deputy Boa Chair., VJW:df d#4:ujw\ord\csap6 -5- ORDINANCE NO. 9$-12 FEBRUARY 19, 1998 ORDINANCE 98-12 sD927762 JOB NO. 70038-10 ZONE 1607 LEGAL.2 EXHIBIT A LEGAL DESCRIPTION ANNEXATION TO POLICE SERVICE DISTRICT SUBDIVISION 7762 ALL THAT REAL PROPERTY SITUATE IN THE COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA, DESCRIBED AS FOLLOWS. BEGINNING AT A POINT ON THE EASTERN LINE OF THAT CERTAIN PARCEL OF LAND CONVEYED TO CHRISTOPHER W. HALLIDAY BY DEED RECORDED IN THE OFFICE OF THE COUNTY RECORDER OF CONTRA COSTA COUNTY IN BOOK 328 OF OFFICIAL RECORDS AT PAGE 101 , BEING ALSO THE CENTERLINE OF MIRANDA AVENUE, AT THE NORTHERN LINE OF THAT CERTAIN PARCEL OF LAND CONVEYED TO CHRISTOPHER W. HALLIDAY, ET UX, BY DEED RECORDED IN SAID OFFICE OF THE COUNTY RECORDER IN BOOK 2525 OF OFFICIAL RECORDS AT PAGE 189; THENCE, FROM SAID POINT OF BEGINNING, ALONG THE EASTERN, SOUTHERN, AND WESTERN LINES OF SAID HALLIDAY PARCEL (328 OR 101) THE FOLLOWING FIVE (5) COURSES: (1) SOUTH 20°49'26" WEST 78.493 METERS (2) SOUTH 26049' 16" EAST 18. 139 METERS, (3) SOUTH 44°01 '25" WEST 6.453 METERS, (4) NORTH 87044'26" WEST 130.424 METERS, AND (5) NORTH 32023'03" EAST 126.532 METERS TO A POINT ON THE NORTHERN LINE OF THE HEREINABOVE NAMED HALLIDAY PARCEL (2525 OR 189) , THENCE, EASTERLY ALONG SAID NORTHERN LINE SOUTH 79010'34" EAST 74.927 METERS TO THE POINT OF BEGINNING AND CONTAINING x.46 ACRES -- 01F LAND, MORE OR LESS. ASSESSOR'S PARCEL NO. 192µ300-004 L END OF DESCRIPTION ROBERT E.BA#D1N1#i PREPARED BY: * EV. R. BALDW I N No.4$87 L .S. 4367 'F `�� EXPIRES: 09130101 ORDINANCE 98-12 " SD927762 8 � ,5'.9IQ c's p08 14 AQ JK , ANNEXA TION TO "r C5 �v Q� POLICE SER14CE DIS7PICT 0* � �� SUBDIKSION 776' AREA = 1.0577 f/— HMARU c 2.46 ACRES 1(8744 26 W 1.30.424m 1 CCCC) EASMN T . Ct�AJNAGE OUNCE MEADS CSR. EXHIBIT! 0 A 9 ROBERT E.BALDWIN PLAT TO ACCOMPANY LEGAL DESCRIP77ON * EP, 367 AREA TO BE ANNEXED �� p:C CONI-WA COSTA COUNTY 1 Y - CALIFORNIA Prepared By Luk, Milan & Associates Civil Engineers -µ Land Planners -- Land Surveyors 3 465 En ea Circle #788 Concord, California 94524 LS 4367 OF. 09/30/01 fft?RUARY 19, 1998 SCALE t. 1000 (YE7PIC) xa--tokal ORDINANCE 98-12 tP, EXHIBIT B a UD E E E E E to to 40 4hd m 0 eas W Ln is in ets to �K w :R 0 A u7 aC MN 4'�9N loiN P9N t�lN MN CEN t0N MN f'�iN cr E E E E E E E E E h h h h. h wh whh w Q .. h to E E .. � .. uES .. �nM rE• .. 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'—�° � C i e iE v, asd Ca ` ^ ` F C O IC! 1tl tD M tp q h M C O Inn Ann ui r- 44 W r4 S. � m 3 3 3 to co 0 rL v $ o w 31 CL ,2� Gt Sim iX H0, 9L V M v sad E ui tis ►i vii t�tr tin kn to w to coo �ro aa* m w cc 4 4 00 co w tau m fou = o <3 h LO o to Cm 0 • a tis a s let U h to tIC 4 s 0 � C � � a � b N 4 2 z n $ 0 o r C � d Ez° O O G O O 4 4 g' » � s ng Na V a U els o r +- � V � C d e ` � r t U z O 8 O yr OZ oc, CL ti of b +ct c r`f! =I �ySr � E.d 44 c !N • .. .*�.! yr v3;2 ow $ ,fu C-0 y gas *01 ,a t .0 sad �o 3� � d IGO eits' . �` " *• rs I •- MG• p- ORDINANCE 98-12 SD927762 .. .. '........� .. ZONE 1607 ORDINANCE NO. 98--12..,.. ZONE :1607 FOR FISCAL YEAR JULY 1y 19991 THROUGH JUNE '30, 2060 EXHIBIT C PROPERTY USE ANNUAL TAX CODE C��MORY �l�AttitAT1�N PER PARCEL Single Family Residence - 1 res., 1 site $ 200 12 mingle 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 $ 240, 16 Miso. Improvements - $ 200 2 or more sites 17 Vacant- 1 site $ 100 18 Vaunt-2 or more sites $ 100 19 Single f=amily Residence - $ 200 Det. w/common area 20 Vaunt- Multiple $ 100 21 ' Duplex $ 200 , 22 Triplex $ 200 23 Fourplex 4200 24 Combinations $ 200 25 Apartments (5 -12 units) $ 400 28 Apartments (13 - 24 units) $ 400 27 Apartments (25 - 59 units) �600 28 Apartments (60+ units) 29 $ 800 Attested PUDs: Cluster Homes, Condos, etc. $ 200 30 Vacant•Commercial 31 Commerctat Stores - $ 600 Not Supermarkets 32 Small Grocery Stores (7-11,etc.) $ 800 33 Office Buildings 34 $ 44Q Medical, Dental 35 $ 400 Service Stations, Car Wash 3 $ 4aQ Garages 37 Community Facilities � 4aQ (recreational, etc.) $ 8Q0 38 Golf Courses 39 $ 4QQ Bowling Alleys 40 $ 4Q0 Boat Hags 41 $ 400 Superma*ets (not shopping centers) $ 800 42 Shopping Centers 43 $ 800 Financial Buildings (Ins.,Title,Banks, S&L) $ 400 44 Motels, Hotels & Nlobite Home Parks $ 600 45 Theaters 46 $ 600 Drive-in Restaurants 47 $ 4Q0 Restaurants (not drive-in) 48 $ 400 Multiple & Commercial 400 r 49 New Gar Agencies $ 400 5o Vaunt Land (-not part of Ind park or P. &D.) 100 51 Industrial Park $ 800 62 Reseant & Development 400 63 Light Industrial $ 400 54 Heavy Industrial . $ 4aa 55 Mint Warehouses (public Storage) $ 600 56 Misc. Improvements $ 40a 61 Rural, Res. Improvement IA-10A $ 200 62 Rural, w/or w/o Structure 1A-10A $ 200 70 Convalescent Hospitals/ Rest Homes $ 400 73 Hospitals $ 400 74 Cemeteries/Mortuaries $ 400 75 Fraternal & Service Organizations $ 400 76 Retirement Housing Complex $ 600 78 Parks & Playgrounds . $ 800 85 Public & Private Paddng $ 4oa 87 Common Area $ 400 88 Mobile Homes $ 200 89 Other(split parcels In different tax code areas) $ 200 99 Awaiting Assignment $ 200