Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
MINUTES - 04141998 - D9
Contra TO. BOARD OF SUPERVISORS "+ Costa FROM: DENNIS M. BARRY, AICD �' '�- County COMMUNITY DEVELOPMENT DIRECTOR DATE: April 14, 1998 SUBJECT: Establishment of a Special Tax Area, Zone 1001 within County Service Area P..6, for a Police Service District for SD978118. The subject property fronts on the East side of High Street, approximately 300 feet South of Flamingo Oak Drive in the Pacheco Area. (Parcel #125-091-050) SPECIFIC REQUEST(S) OR RECOMMENDAT ON(S) & BACKGROUND AND USTIFICATION RECOMMENDATIONS 1. Adopt the resolution creating a Police Service< Ui.s,trict zone within the County Service Area P-6 and authorizing an election '' (Resolution No. 98/155) 2 . Adopt the Ordinance establishing fee for the Police- Service District for SD988118 . (Ordinance No. 98-17) 3 . Direct the County Clerk to conduct the election required by GovernmentCode Section 53978 . 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. BACKGROUNDIREASONS FOR RECOMMENDATIONS SD9781.1:8 was approved by the County Zoning Administrator on March' 9, 1998 . The subdivision will create a total of 26 lots. In compliance with Board policy, Condition #18 required the developer of SD988118 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 XOTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A X UNANIMOUS (ABSENT V 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. ContactARUNA M. BRAT - 335-1219 Origt Community Development Department ATTESTED cc: County Counsel PHIL BATCHELOR CLERK Of 'Sheriff-Coroner - Victoria Hillis THE BOARD OF SUPERVISORS County Clerk - Elections AND /COUNT ADMINISTRATOR Auditor-Controller Assessor BY DEPUTY 2 . The property owner has requested that an election to establish a police service zone for their property involved in SD978118 be set. The owner has paid the required fee. AMB/aa BD/8118.AMB THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on APRIL 14, 1998 , by the following vote: AYES: SUPERVTSORS UTLKEMA, GERBER, DESAULNIER, ROGERS NOES: NONE ABSENT: SUPERVISOR- CANCIAMILLA ABSTAIN: NONE — SUBJECT: TCreating County } RESOLUTION NO. 98/15 Service Area P-6 Zone 1001} (Gov. C. 25210.8 & (SUB 9781 18 ) } 54900 ff.) in the Pacheco Area } 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 1001 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. 98-17 adopted this date is to be presented for approval of the voters of Zone 1001 of County Service Area No. P-6 by a June 16, 1998 mail ballot election according to the following ballot proposition: "Shall Ordinance No. 98-17 of the Board of Supervisors of Contra Costa County be approved so as to authorize a special tax on property located in Zone 1001 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. Orig. Dept:Community Development cc: County Counsel Sheriff-Coroner, Sgt. Julie Hayesr County Clerk - Elections Auditor-Controller Assessor RESOLUTION NO. 981155 Y RESOLI)TION 98/155 M SD978118 ZONE 1001 LEGAL DESCRIPTION REAL PROPERTY in an unincorporated area, County of Contra Costa, State of California, described as follows: PdYtion of Lot 13 of the Rancho Las Juntas, as designated on the Map of the Division of Lands In said Rancho among Heirs of Wiliam Welch, deceased, which Map is recorded in Volume 1 of Minutes of Proceedings of the Probate Court of the County of Contra Costa, State of California, at Page 143, described as follows: Beginning at a paint on the North line of the 145.7 acre parcel of land described as Parcel One In the Deed to Guy L. Putnam, recorded January 30, 1940?, Book 537, Official Records, Page 208, which point bears South 00 06'West, 1346.7 feet and North 8911 54' West, 890 feet from the northeast corner of said Lot 13, said point of beginning being at the southwest comer of the parcel of land described in the peed to Pawl 0. Davison, et ux,l recorded January 17, 1945, Book 811, Official Records, Page 251; thence from said paint of beginning, along the exterior line of said Davison Parcel 811 OR 251 and along the exterior line of the 0,014 of an acre parcel described in the Deed to Paul 0:3. Davison, et ux recorded September 20, 1546, Book 953, Official Records, Page 73, as follows: North 00 06' East, 554 feet and North 260 28` West, 55,94 feet;thence leaving said 4.414 of an acre parcel 953 OR 73, and continuing along the exterior boundary line of said Davison Parcel 811 OR 251, North 890 54'West, 459.56 feet to the East line of the 3.287 acre parcel of land described In the teed to Contra Costa County, recorded January 8, 1943,Book 7016, Official Records, Page 443: thence along the East line of said 3.287 acre parcel, as follows: South 1611 01' West, 174.13 feet and South 011 16' West, 324.18 feet to the North line of the 2.70 acre parcel of land described In the Deed to United States of America, recorded January 3, 1940, Boole 533, Official Records, Page 172; thence along the North line of said 2.74 acre parcel, as follows: South 5711 27' East, 92.301 feet and South 740 48' East,230.1 feet to a point on the northerly line of the hereinabove mentioned 146.7 acre parcel 527 OR 208; thence South 890 54' East, along the North line of said 145.7 acre parcel 527 OR 248, 232.50 feet to the point of beginning. EXCEPTING THEREFROM: Those parcels of land described as follows: 1. That.parcel of land described In the Deed to David Ogilvie, et ux, recorded November 22, 1939, Boole 526, Official Records, Page 271. 2. That parcel of land described In the Deed to Manuel J. Dutra, Jr., at ux. recordedNovember 17, 1941, Book 634, Official Records, mage 324. 3, That parcel of land described in the Geed to Benjamin L. Swaflar,et ux, recorded August 4, 1947, Book 1115, Official Records, Page 484. 4. That parcel of land described In the Deed to Horton Terry, et ux, recorded December 14, 1947. Book 1155, Official>Records, Page 391. A.P.No.: 1126-oO91-0350 Acres: 5.11 Fint American Title Y RESOLUTION 98/155 �+ D978118 ,. . . OPS 1001 M t6z Q �►F602 0 } --4cntn m Jath' _ In c-m m 3 o 'CT * "* -n rn M m _ > T _ ol ©Zi h CJS {� �� ;par �.rya; �►4 '`x'"`� � . } � y � �+` t I@C } ► dy 3`wBN { #I a K r u ba r.atrYa r fi! ( � ,��,• •� "'ti✓' ww � � ,� '• �� a. ``�"• '"'a ,�rasr� ,� � ,n�i' it I � Wv tXtu M „�' wt y,w_, ri i W y \7j"S 'M j11. x� Ft w�{ij\�3t �� !{ t e, � fi � �' tt} '►gid✓ y> y,, j� fa ed { r1�0 i �1 y >rasa rrt t st« it I { a, FLAKE iJR w ---------------- I ♦.row.�. " � _� � � �+.✓ h � � � w Ir ORDINANCE NO. 98-17 (An Ordinance of the Board of Supervisors of Contra Costa County) Authorizing a Special Tax for Police Protection Services in Zone 1001 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 1001 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, parol does not include any land or improvements outside the boundaries of Zone 1001 of County Service Area P-6 nor any land or improvements awned by any governmental entity. -1- ORDINANCE NO. 98-17 2 . "Fiscal year" means the period of July 1 through the fallowing June 30. 3 . Contra Costa County Service Area P-6 Zone 100 . (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 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 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, 1998 through June 30, 1999) shall be the Amount of flax Per Parcel for a Property Use Cade Category as set forth on Exhibit C' incorporated herein. -2- ORDINANCE NO. 98-17 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. _3_ ORDINANCE NO. 98-17 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 16. 1998 so that taxes shall first be collected hereunder for the tax year beginning July 1, 1998.. _4_ ORDINANCE NO. 98-17 •f PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra Costa, State of California, on APRIL 14, 1998 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:Z;--eL eputy Boa d Cha3# V VJW:df df4:vjw\ord\csap6 -5- ORDINANCE --cJ-ORDINANCE NO. 98-17 ORRDINANGE 98-17 SD978118 ZONE 1001 EXHIBIT A LEGAL DESCRIP 71ON REAL PROPERTY in an unincorporated area, County of Contra Costa, State of California, described as follows: P&Ion of List 13 of the Rancho Las Juntas, as designated on the Map of the Division of Lands In said Rancho arnong Heirs of Wiiliain Welch, deceased, which Map is recorded in Volume 1 of Minutes of Proceedings of the Probate Court of the County of Contra Costa, State of California, at Page 143, described as follows: Beginning at a point on the !+fortis lute of the 145.7 acre parcel of land described';as Parcel One in the Deed to Guy L. Putnam, recorded January 30, 1940, Book 527, Official Records, Page 208,which point bears South 00 06`'West, 1306.7 feet and North 891 54'West, 890 feet from the northeast corner of said Lot 13, said point of beginning being at tate southwest corner of the parcel of land described in the Deed to Paul 0. Deirison, at ux, recorded January 17,1945.look 811.Official Records,Page 251;thence from sold point of beginning, along the exterior line of said Davison parcel 811 OR 251 and along the exterior line of the 0.014 of-an acre parcel described In the Deed to Paul 0. Davison, et ux, recorded September 20, 1946.!nook 953,Official Records.Page 73, as follows: .North 09 06` East, 550 feet and North 26°28` West.55.90 feet,thence leaving said 0.014 of an acre parcel 953 OR 73, and rontirsuing along the exterior b u _ fires of s�Parra!13�,�.`t�R 251,.E 89°..;54'West:�59.5e feat to the East One of the .Cuts CouniYyiv{worded January 1f, 1943,8t3ok of tl'te Citi ed' fes pf riled �#anuary 3, 1940' Book..:533, Ial, r Rea , 7 � ant kie the North iiia of sold 2.79 txe parcel.as fiaila ws. Sahib 9i ' fleet e d jai tFi'?4°'48`=1 est.230.1 feet to a Int on the northerly One of the herainabove mentioned 145.7 acre p»rcel 627 OR 2Os,thence South 89•54' East, along the North line of said 145.7 acre parcel 527 OR 208. 232.60 feet to the point of.beginning. EXCEPTING THEREFROM: Those parcels of land described as follows: 1. That parcel of land described in the Deed to David Ogilvie, et ux, recorded November 22, 1939, Book 526, Official Records. Page 271. 2. That parcel of land described In the Deed to Manuel J. Dutra, Jr.. et ux. recorded November 17, 1941, Book 634, Official Records, Mage 324. 3. That parcel of land described in the Deed to Benjamin L. Swaffar,at ux, recorder!August 4, 1947. Book 1115, Official Records, Page 484. 4. That parcel of land described in.the Deed to Horton Terry, at ux, recorded December 10, 1947, Book 1155, Official Records, Page 391. A.P.No.: 125-091-050 Acres: 6.11 First American Title U`UINANCE 98-17 ' 978118 0 j C:S �..s:r ZONE 1001 ] M�crni 2c C NIGH �Z .. CA ff, K .. : C/I ,� Y ,.pC.'tD - A'i��• ,}`fir., 'y ++.ItrY♦YlhWIlPC rN 1t lie r ,...:!c.- ofi/ Ar �r ic+J QT ; Ul Cj ow FLAME lb �•�.. 1:!� (w`11.��t /�! � r � A� \i.� 5• y�� ys 11M:#(��+�'� sriF l.. ? m •w - r� ORDINANCE (98-17) Sb 978118 Zone 1001 n O tY7 � E 40 n ci *t~ ti oto m E to l9 {� 11"1"'�`• : tl! + 111in"' +�- tr �... • '�+ Y w M y�. ey tY �M i9 Pl rT tit M et c�+� c+t t�•i N t��! 4Y1 `M tV Ln r ' b! 1ti ulto ate' 1d1- �. tAFvw O .b= iiOt f•� V moi/ may. •MM ar N _ 111 � Or � a•. � �.. r � �_ h 10 C, AK >& fAll Itgo co ci co 86 Qom; .. co cc N r- a � g tn i 40 cr .. a Y t ci at t E El T.:$ b � ••d • ti U, o LL o ti T3, 40 N tY N t'C N Ct Ncc N tr : Vi cc ih tr h tY t C � 8 � � h � •�,. � O K5 � in o K. tC K lY { p : _ cc 6 b b < b CL E v to m a ry v to U m co co co w -� ca a � co v v v m w 00 LnN � 6 mf, vs c g a a In i M zo In '., r fA Y N a � V e�7ry p rsa MNin it N M N t t, � N r• $"� k +�, � .. t'tv*- +t " ... E to 1! r F call r Nid.". f``p b. /`z�yj p w` w -� V T V V Yi Uln V L� 40 0 44 t4 eu ru Z un 0 m �;� i2 s� x •+„�._ b. •a`s t x _�*�` 5 w �+.�, i5 fS' t N key. �.4,.,""`�„r '�` �� ��1 to w. O to N m a s +:• .L" C Z+ d tq. �+ C 59 crMcr in log C to we !y O .. .�. Y!r tY fl „� N Cr tip ID N l9 w <q "M to r N D tu y.5 0 17 1 � b Q IT rc b U ys Cc m a Np ci vco cc v 440,p w m a v i °° w ca w co `r d 4 t� °° +» os r • U H inV) -ETTT g M 0 �0 E v� H� C oM w = �R T 814 � 14 cc E E E .c " _9 _ t � oM 0 � .0. R 0 i 2 4D S wQt rs`04 E n gn Z C! �p M O In -00 C> Ci U V TJ iA a O. K N 5 CT j t3 0 eq v6 qw () Vf co co coU G co CO t C O c Lno ,to m IL f. C O In O N O C b aQ S : o � � O � a � a N 00 C C7 G by , V d b � � U Z •• t 0 c o O b U F- C. h +y rLP Will got O)l zip 7U .2 to« u n '� q � � � ,�► �� '� �' � baa.� � �. , bal �` s r o 17 ... „ r - . AM ,. A 4 lZU g " �r , if fit E O l w z 7r S .CN ORDINANCE 98-117 8D -978118 • r ORDINANCE 140. 98.-1 7 � 1 001 FOR FISCAL YEAR JJJLYIt-. 1999, THROUGH JUNE 300 i040 EXHrB V PROPERTY USF t~ 11 Single Family Residence - 1 res., 1 site $ 200 12 single Family Residence - 1 res.#2 or more sites $ 200 1' Single Ramliy Residence - 2 res. on 1 or more sites $ 200 14 Single family Residence- other than single tam. land 200 is , Improvements- 1 site 1 fi -200 "M Improvements 2 or more sties $200 17 Vacant- 1 site 18 $ 100, Vacant•2 or more,sites 19 $ 100 . Single Family Residence Det. W100mmon area $ 200 20 Vacant- mtlitiple �y Duplex 22 T $ 200 riplex 23 $ 200 Fcurpiex 1 2 -$ 200 Combinations 25 $ 200 Apartments (5 -12 units) 25 $ 400 Apartments (13 . 24 units} 27 $ 400 Apartments (25 . 59 units) 600 28 Apartments (60+ units) �� $00 Aftached PUDs; Cluster H Mes, Condos, etc. 200 30 'Vacant-Comn7etolal 3� $ 100 Commercial Stores . Not Supermarkets 600 32 'Small grocery Stores (7-11,etc.) $ 600 33 Office Buildings 34 $ 400 Medical, Dental 35 $ 400 Service Stations, Car Wash 3fi $ 400 Garages 37 $ 400 Community Facilities (recreation,etc.) $ 800 38 Golf Courses � 400 �� Bowling Alleys 40 $ 400 Boat Harbors 41 $ 400 Supermarkets (not shopping centers) $ 600 42 Shopping Centers 43 800 Fins., cial Buildings Tltle Banks, S&L) 400 44 otels, Hotels & Mobile Home larks $ 600 45 Theaters 46 $ 600 Drive-in Restaurants 47 $ 400 Restaurants (not drive-In) 48 $ 400 Multiple & Commercial S� 400 49 Now Oar Agencies $ 400 60 Vacant Land(-not part of $ 100 Ind.park or P. &D.) 51 Industrial Park $ 800 62 Researoh & Development $ 400 63 Light Industrial $ 400 54 Heavy Industrial $ 400 65 Mini Warehouses (public Storage) $ 600 56 Mist Improvements $ 400 61 Rural, Res.Improvement 1 A-1 OA $ 200 62 Rural,wfor w1b 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 $ goo 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