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HomeMy WebLinkAboutMINUTES - 05032005 - SD2 w t TO: BOARD ���, '',°� OF SUPERVISORS .- •. Contra *all FROM: Mary N. Piepho, Supervisor District III - Costa - ,� DATE: April 19, 2005 ,,, �� Count A couK'�`� SUBJECT: Hearing on Proposed Police Service Special Taxes for County Service Area P-2 (Zone A) (Blackhawk),, Related OrdinanceFixing �• Adoption and Fixing of Election SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION I. RECOMMENDATIONS: 1. Adopt the Resolution authorizing an election for County Service Area P-2 (Zone A) (Resolution No. 2005/141). 2. Adopt the Ordinance authorizing an increased special tax for police protection services in County Service Area P-2 (Zone A) (Ordinance No. 2005-09). 3. Direct the County Clerk to conduct the election required by Government Code sections 23027 and 53978. This election shall be conducted by mail-in ballot on August 30, 2005. II. FINANCIAL IMPACT: The Elections Department has advised that the cost for an August 30, 2005 mail-in election would be approximately $4.00 per voter registered in County Service Area P-2 (Zone A). Based on the most current count of registered voters in the CSA P-2 (Zone A) of 4,357, the mail-in election cost is estimated not to exceed $17,428. The cost of the election will be charged to the subject special tax levy or other available funds of CSA P-2 (Zone A). III. BACKGROUND: The Blackhawk Police Advisory Committee for County Service Area P-2 (Zone A) is proposing a tax increase measure for an August 30, 2005 mail-in election. The authorized staffing level in CSA P-2 (Zone A) is three deputy sheriff positions and one police manager (Lieutenant). Budget restrictions have reduced current coverage to two and one half deputy sheriff positions and one police manager. CONTINUED ON ATTACHMENT: ®YES SIGNATURE: ❑ RECOMMENDATION OF COUNTY MI STRATOR El RECOMMENDATION OF BOARD COMMITTEE ❑APPROVE ❑ OTHER SIGNATURE(S): ACTION OF BOARD ON APPROVED AS RECOMMENDEDOTHER ❑ VOTE OF-S-1-11129-:12-1-111 nQc. I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN AND UNANIMOUS(ABSENT ENTERED ON THE MINUTES OF THE BOARD OF AYES: NOES: SUPERVISORS ON THE DATE SHOWN. ABSENT: ABSTAIN: ATTESTED Contact: Gloria Sutter 335-1525 JOHN SWEET CLERK OF THE BOARD OF cc: Office of the Sheriff SUPERVISORS AND COUNTY ADMINISTRATOR CAO-Justice System Administration By: eputy + 1 J Hearing on Proposed Police Services Special Taxes for County Service Area P-2 (Zone A) (Blackhawk), Related Ordinance Adoption and Fixing of Election April 19, 2005 Page 2 If passed by a two-thirds majority of the electorate, the measure would provide additional funding for police protection within the boundaries of this County Service Area, which will allow Blackhawk to restore the authorized level of police services from 2006 through 2011. g If there is no additional revenue, the P-2A Board will be forced to further reduce coverage in 2006. f The Blackhawk Committee for Ongoing Police Service has been actively promoting the Proposed measure in the community, and presentations regarding the tax increase proposal have been made to various groups, including the Blackhawk Homeowners Association. There has been no significant opposition voiced during the ongoing promotional campaign. The Committee for Ongoing Police Service is continuing in its efforts to promote the tax increase proposal and to assemble\sponsors who are known for their contributions to the Blackhawk community to-be listed a4n promotional mailings to be sent prior to the special mail-in election. t IV. CONSEQUENCE OF NEGATIVE ACTION: Failure to take action would negate the AdvisoryCommittee's effort to put the measure before the electorate on an August 30, 2005 ballot. ORDINANCE NO, 2005-09 (Amending and Ordinance of the Board of Supervisors of Contra Costa County to Authorize an Increased Special Tax for Police Protection in Zone A, County Service Area P-2) The Contra Costa County Board of Supervisors ORDAINS as follows: Ordinance No. 95-55 of the County Ordinance Code is amended to read 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 A of County Service Area P-2 in order to augment funding for extended 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 the property; this tax is levied on a parcel and use legislation authorizing special taxes and insofar as applicable to a property tax that is not based on value, such provisions of the California Revenue Taxation Code and of Article X111 of the California Constitution as related to ad valoremproperty taxes are intended to apply to the collection and administration of this tax (Article IV of this ordinance), as authorized by law. The revenue raised by this tax is 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 (including the election costs for approval of this and similar ordinances) as are deemed necessary. ARTICLE 11. DEFINITIONS. The following definitions shall apply throughout this Ordinance: 1. "Parcel" means the land and any improvements thereon, designated by an assessor'sparcel map and parcel number and carried on the secured property tax roll of Contra Costa County. For purposes of this Ordinance, parcel does not include any land or improvements outside the boundaries of Zone A of County Service Area P-2 nor any land or improvements owned by any governmental entity. 2. "Fiscal Year" means the period of July 1 through the following June 30. 3. "Zone" means Zone A of County Service Area P-2, which is the Blackhawk area within the boundaries of County Service Area M-23. 4. "Ad valorem property taxespy or "ad valorem real property taxes" means taxes imposed pursuant to Division 1, Property Taxation, of the Revenue and Taxation Code of California on secured roll real property subject to being sold for delinquency of such taxes. 5. "Single Residential" means parcels assigned the following use codes by the Assessor of Contra Costa County for ad valorem property tax purposes: 10, 11, 12, 13, 14, 15, 17,19, 29, 61, 62, 88. ORDINANCE NO. 2005-09 1 of 3 6. "Small Multiple Residential" means parcels assigned the following use codes by the Assessor of Contra Costa County for ad valorem property tax purposes: 21, 221 23, 24. 7. "Large Multiple Residential" means parcels assigned the following use codes by the Assessor of Contra Costa County for ad valorem property tax purposes: 25, 26, 27, 28. 8. "Commercial/industrial/institutional" means parcels assigned the following use codes by the Assessor of Contra Costa County for ad valorem property tax purposes: 30, 31, 321 33, 34, 35, 36, 37, 39, 419 42, 43, 44, 46, 47, 49, 50, 51, 52, 539 54, 639 70, 74, 75, 83, 84, 85. 9. "Commercial/Theater 11 means parcels assigned the following use code by the Assessor of Contra Costa County for ad valorem property tax purposes: 45. 10. "Use Code" means the code number assigned by the Assessor of Contra Costa County in order to classify parcels according to their use for ad valorem property tax purposes. A copy of the Assessor's use code classification chart is attached hereto as Appendix A and incorporated herein. ARTICLE Ill. AMOUNT AND LEVY OF TAXES. 1. The tax per year on each parcel in Zone A of County Service Area P-2 shall not exceed the following amount for the applicable Property Use Category: Property Use category Amount of Tax Per Parcel 1. Single Residential $ 280 2. Small Multiple Residential 280 3. Large Multiple Residential 280 4. Commercial/industrial/Institutional 1,680 5. Commercial/Theater 8,400 2. Prior to the end of each July, the Board of Supervisors of Contra Costa County shall levy taxes upon the parcels in Zone A for the then current fiscal year in amounts not exceeding the above-listed maximums per parcel. 3. The taxes levied on each parcel pursuant to this Article shall be a charge upon theparcel 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 Clerk of the Board of Supervisors of the County of Contra Costa 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. ORDINANCE NO. 2005-09 2 of 3 2. Collection. The tax 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 times and procedures 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 before remittal of the balance to Zone A of County Service Area P-2. ARTICLE V. SEVERABILITY CLAUSE. If any article, section, subsection, sentence, phrase or clause of this ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portion of this Ordinance. The voters within Zone A of County Service Area P-2 hereby declare that they would have adopted the remainder of the 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 Zone A of County Service Area P-2 in an election to be held August 30, 2005 so that taxes shall first be collected hereunder for the tax year beginning July 1, 2006. This ordinance supersedes Ordinance 81-16 in its entirety as to Zone A of County Service Area P-2 to allow the leveraging of the increased amount of taxes commencing July 1, 2006. 01 Ise PASSED ON alA by the following vote: NOW- AYES: Gioia,Piepho,DeSaulnier,Glover and Uilkerna NOES: None ABSENT: None ABSTAIN: None ATTEST: JOHN SWEETEN, Clerk of the Board of Supervisors and County Administrator Boar Chair By: [SEAL] Deputy ORDINANCE NO. 2005-09 3 of 3 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA SUBJECT: Authorizing Election for an Increase ) in a Special Tax on Secured Roll ) RESOLUTION NO. 2005/141 Property in Order to Provide ) (Govt. Code §§ 23027, 50077, 53978) Additional Funding for Police ) Protection in CSA P-2 (Zone A) ) (Blackhawk) ) The Board of Supervisors of Contra Costa County RESOLVES THAT: This Board recognizes the need for increased extended police services in Zone A of the County Service Area P-2 and the difficulty of funding the current or increased level of services by revenues now available. Government Code sections 23027, 50077 and 53978 establish procedures for voter authorization of a special property tax in order to provide additional funding for police protection. This Board has adopted on this date Ordinance No. 2005-09 in order to increase the special tax for police protection. This Board hereby RESOLVES that this Ordinance is to be presented for approval of the voters of County Service Area P-2 (Zone A) at an election to be held by mail on August 30, 2005 according to the following ballot proposition: "Shall Contra Costa County Ordinance 2005-09 be approved to increase the existing parcel tax on County Service Area P-2 (Zone A), to annual maximums of$280 per parcel for residential property (single and multiple), $1,680 per parcel for commercial/ industrial/institutional property, and to $8,400 per parcel for commercial/theater property to provide funding to restore the level of police protection services to 4 officers within that area?" The Contra Costa County Registrar of Voters is designated as the Election Oficial for election, and the County Clerk, Elections Division, is hereby authorized and directed to provide all notices and take all other actions necessary to holding the aforementioned election including, but not limited to, providing notices of times within which arguments for and against are to be submitted. Passed and Adopted on � , by the following Supervisors vote: �G UNANIMOUS (ABSENT/ AYES NOES ABSENT: ABSTAIN 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: Orig: District III Supervisor's Once L%%%� �✓ Contact: Lt. Kevin Ryan(736-1018) ATTESTED: (date) cc: County Administrator JOHN SWEETEN, Clerk of the Board of Sheriff-Coroner Supervisors and County Administrator Assessor It Clerk, Elections Department By: , Deputy Auditor Tax Collector County Counsel RESOLUTION NO. 2005/141