HomeMy WebLinkAboutMINUTES - 04032007 - SD.6 TO: BOARD OF SUPERVISORS
Contra
FROM: DENNIS M. BARRY, AICP Costa
.`:�: , ;4
COMMUNITY DEVELOPMENT DIRECTOR County
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DATE: April 3, 2007
SUBJECT: HEARING ON PROPOSED POLICE SERVICE SPECIAL TAXES FOR COUNTY
SERVICE AREA P-6, RELATED ORDINANCE ADOPTION AND FIXING OF
ELECTION THEREOF AND FORMATION OF ZONE 2605 FOR SUBDIVISION
#SD058967 IN THE MARTINEZ AREA (SUPERVISORIAL DISTRICT II)
p
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION
1. Adopt the Resolution authorizing an election for Zone 2605 in County Service Area
P-6. (Resolution No. 2007/78)
2. Adopt the Ordinance establishing a fee for Police Service District for SD058967.
(Ordinance 2007-12)
CONTINUED ON ATTACHMENT: X YES SIGNATURE
✓RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
wf'APPROVE OTHER
SIGNATURE (S):
ACTION OF BOZe
N O 0 APPROVED AS RECOMMENDED 01HER_
The Chair open public hearing; there were no public speakers. The Chair closed the public hearing.
VOTE OF SUPERVISORS jrI HEREBY CERTIFY THAT THIS IS A TRUE AND
t/ UNANIMOUS (ABSENT ) CORRECT COPY OF AN ACTION TAKEN AND
AYES: a NOES: ENTERED ON THE MINUTES OF THE BOARD OF
ABSENT: . ABSTAIN: SUPERVISORS ON THE DATE SHOWN
Contact: Debi Foley-335-1215 ATTESTED djoi
JOHN CULLEN CLERK bF THE BOARD OF
cc: Community Development Department(CDD) SUPERVISORS AND COUNTY ADMINISTRATOR
Elections-Rosa Mena
Sheriff Coroner-Liz Arbuckle
Auditor-Controller BY --,DEPUTY
Assessor
O'brien Land Co. & Randall & Catherine Bodhaine
SD058967.psd/df
April 3, 2007
3. Direct the County Clerk to conduct the election required by Government Code
Section 5397. This election shall be conducted by mail ballot pursuant to Code
Section 4000 and shall be held on the earliest date permitted by law. (June 5,
2007)
BACKGROUND
This application was approved by the County Planning Commission on June 13, 2006, with the
requirement to establish a Police Service District prior to recordation of the final map. A maximum of
89-residential units are allowed.
Condition of Approval #15 of Subdivision #058967 requires the applicant to agree to place the
development in a "County Service Area" to augment police services based upon the use of the site.
The initial assessment is $200.00 per lot:
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on April 3, 2007 by the following vote:
AYES:
NOES: r�00U
ABSENT:
ABSTAIN: nCnG
SUBJECT: Creating County ) RESOLUTION NO. 2007/78
Service Area P-6 Zone 2605 ) (Gov. C. 25210.8 &
(SUB 058967) ) 59000 ff.)
in the Martinez 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 2605 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.2007-12 adopted this date is to be presented for approval of the voters of
Zone 2605 of County Service Area No.P-6 by a June 5,2007 mail ballot election according
to the following ballot proposition:
"Shall Ordinance No.2007-12 of the Board of Supervisors of Contra
Costa County be approved so as to authorize a special tax on property
located in Zone 2605 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
Elections—Rosa Mena
Sheriff-Coroner, Liz Arbuckle
Auditor-Controller
Assessor
df
RESOLUTION NO. 2007/78
Resolution #2007/78
Subdivision #058967
Zone #2605
®® "Exhibit "A"
NOR
® March 8, 2007
BKF Job No.: 20055129-30
BKF
PROPERTY DESCRIPTION
FOR POLICE SERVICES DISTRICT ZONE
ENGINEERS SUBDIVISION 8967
SURVEYORS
PLANNERS All that certain real property situate in the County of Contra Costa, State of California
and described as follows:
BEING the lands described in the Grant Deed to O'Brien Land Company, LLC, a
California limited liability company,recorded November 15,2006, as Document Number
2006-0366840-00 (2006-366840), Contra Costa County Records, and the lands described
in the Grant Deed to Randall C. Bodhaine, Trustee and Catherine I. Bodhaine, Trustee of
the Bodhaine Trust, recorded July 2; 2001, as Document Number 2001-0187806-00
(2001-187806), Contra Costa County Records, being more particularly described as
follows:
BEGINNING on the center line of Pacheco Boulevard at the southwesterly corner of
said Lands of O'Brien (2006-366840), said corner being distant South 44°37'51" East
15.08 feet from a found standard street monument as shown on that certain Record of
Survey filed June 27, 1990, in Book 94 of Licensed Surveyors Maps at Page 42, in the
Office of the Recorder of Contra.Costa County;
THENCE northwesterly along said center line the following two(2)courses:
1)North 44°37'51" West 316.04 feet;
2)North 56°34'43" West 67.92 feet;
THENCE leaving said center line North 35°31'29" East 153.54 feet;
THENCE South 83030'22" East 530.70 feet;
THENCE South 42°31'36" East 397.17 feet;
THENCE South 34°07'03" East 439.18 feet;
THENCE South 46°45'13" East 135.84 feet;
THENCE South 4935'11" West 40.33 feet;
THENCE North 79°09'49" West 600.47 feet to the center line of Pacheco Boulevard as
shown on that certain Record of Survey filed June 27, 1990, in Book 94 of Licensed
Surveyors Maps at Page 37, in the Office of the Recorder of Contra Costa County;
Exhibit"A"
Page 1 of 2
Resolution #2007/78
Subdivision #058967
Zone#2605
"Exhibit "A"
March 8, 2007
BKF Job No.: 20055129-30
POLICE SERVICES DISTRICT ZONE
SUBDIVISION 8967
THENCE northwesterly along said center line North 44°37'51" West 471.23 feet to the
southerly line of said Lands of O'Brien(2006-366840);
THENCE leaving said center line easterly along said southerly line South 82°49'42" East
48.51 feet to the northeasterly right of way line of Pacheco Boulevard;
THENCE along said northeasterly right of way line South 449751" East 270.35 feet;
THENCE leaving said northeasterly right of way line North 89°45'59" East 124.68 feet;
THENCE North 58°27'07" East 164.54 feet;
THENCE North 06°32'00" East 48.19 feet;
THENCE South 82°49'42" East 181.31 feet to the aforementioned southerly line;
THENCE along said southerly line North 82°49'42" West 512.46 feet to the POINT OF
BEGINNING.
Containing an area of 9.262 acres,more or less.
A plat showing the above described easement is attached hereto and made a part hereof
as Exhibit`B".
This descriptio as b prepared from record data for BKF.
���1AL 1111�p cl,
SS !i
By;
Barry T. Williams, P.L.S.No. 6711 .6711
License Expires: 06/30/08
Ejx
Dated: _A6
0CAIIFa���
k:\main\2005\20055129 Pacheco Field Bodhaine\08 Survey\K Plats&Leg ons\psd desc obrien.doc
Exhibit"A"
Page 2 of 2
Resolution #2007/78
Subdivision #058967
Zone#2605
"Exhibit "B"
GRAPHIC SCALE
HIGHWAY 680
200 0 200 STATE OF CALJ>±ORNIA
3210 O.R. 363 57 320 OF OR
A rF
_ QALIF
S 42°31'36" E 397.17' 9 O.R. 437 N1A
'� -- S 3¢007
3" 3
9 S 46045"13" E
e
/ .. �8 \
20s0. 65—o36AS6CUa.4B...oDIVI�S�^I.O.�N_ .�8G96?0O
-90
5'11W1=4FIELD ! OURTYARD_HOMES4039 1621ACf
O'SRIEN1NDoMPNY LLC-- O9 ' BODrA1NE
a� 20D1
>, ¢ 3412 AZ'u3 3
5
84'
UA
°
U, j -1 08 _. L3 _
-- L2 — — L1 —
rn PACHECO BOULEVARD R/W
„ RIGHT OF WA VARIES 74 PM 13
N 566 4g2' 94 LSM�42 < 94 LSM 37 LINE TABLE:
N 44°37'51" W z BEARINGS
316.04' r.i L1 N 44037'51" W 471.23'
POINT OF
BEGINNING x >' I L2 S 82049'42" E 48.51'
m
L3 S 44°37'51" E 270.35'
I L4 N89°45'59"E 124.68'
v p�
L5 N 58027'07" E 164.54'
p
L6 N 06032'00' E 48.19'
+ CONTRA COSTA OWNERS:
�
COUNTY T
0 LAND COMPANY, LLC
9500 TOWER LANE, SUITE 1250
SITE FOSTER CITY, CA 94404
PHONE: (650) 377-0300
RANDALL C. BODHAINE, TRUSTEE AND
CITY_ , 6, CATHERINE 1 .. BODHAINE, TRUSTEE
COUNTY ` �o a OF THE BODHAINE TRUST
P.O. BOX 23366
oma' PLEASANT HILL, CA 94523
mPHONE: (925) 945-6822
I
f , CITY�OF ��o ��L COUNTY OF CONTRA COSTA
MARTINEZ o CALIFORNIA
VICINITY MAP EXHIBIT 911399
NOT TO SCALE
2737 NORTH MAIN STREET Subject PLAT TO ACCOMPANY DESCRIPTION
Amy : SUITE 200 FOR POLICE SERVICES DISTRICT
WALNUT CREEK, CA 94596 Job No. 20055129
BRF s' 925-940-2200
By MLM Date 03/02/07 Chkd.BTW
ENGINEERS I SURVEYORS I PLANNERS 925-940-.2299 (FAX) SHEET 1 OF 1
ORDINANCE NO. 2007-12 .
(An Ordinance of the Board of Supervisors of Contra Costa County)
Authorizing a Special Tax for Police Protection Services in Zone 2605 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 2605 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 2605 of
County Service Area P-6 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. Contra Costa County Service Area P-6 Zone 2605 (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 C 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.
Ordinance 2007-12
1
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
L. 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, 2008 through June 30, 2009) shall be the Amount of
Tax Per Parcel for a Property Use Code Category as set forth on Exhibit C incorporated herein.
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.
Ordinance 2007-12
2
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 2605 in an election to be held June 5, 2007 so that taxes shall first be collected
hereunder for the tax year beginning July 1, 2008.
PASSED AND ADOPTED at a regular meeting of the Board of Supervisors, County of Contra
Costa, State of California, on April 3, 2007 by the following vote:
AYES:SUPERVISORS � j g�
NOES: CIOnPi
ABSENT:
ABSTAIN: none,
ATTEST: JOHN CULLEN, County Administrator and
Clerk of the Board of Supervisors
By:
Deputy Bo 'Cf air
Ordinance 2007-12
3
Ordinance#2007-12
Subdivision #058967
Zone#2605
®® "Exhibit "A"
■on
® March 8, 2007
BKFBKF Job No.: 20055129-30
. PROPERTY DESCRIPTION
FOR POLICE SERVICES DISTRICT ZONE
ENGINEERS SUBDIVISION 8967
SURVEYORS
PLANNERS All that certain real property situate in the County of Contra Costa, State of California
and described as follows:
BEING the lands described in the Grant Deed to O'Brien Land Company, LLC, a
California limited liability company,recorded November 15,2006,as.Document Number
2006-0366840-00 (2006-366840), Contra Costa County Records, and the lands described
in the Grant Deed to Randall C. Bodhaine, Trustee and Catherine I. Bodhaine, Trustee of
the Bodhaine Trust, recorded July 2, 2001, as Document Number 2001-0187806-00
(2001-187806), Contra Costa County Records, being more particularly described as
follows:
BEGINNING on the center line of Pacheco Boulevard at the southwesterly corner of
said Lands of O'Brien (2006-366840), said corner being distant South 44°37'51" East
15.08 feet from a found standard street monument as shown on that certain Record of
Survey filed June 27, 1990, in Book 94 of Licensed Surveyors Maps at Page 42, in the
Office of the Recorder of Contra Costa County;
THENCE northwesterly along said center line the following two (2)courses:
1)North 44°37'51" West 316.04 feet;
2)North 56°34'43" West 67.92 feet;.
THENCE leaving said center line North 35°31'29" East 153.54 feet;
THENCE South 83°30'22" East 530.70 feet;
THENCE South 42°31'36" East 397.17 feet;
THENCE South 34°07'03" East 439.18 feet;
THENCE South 46°45'13" East 135.84 feet;
THENCE South 49°35'11" West 40.33 feet;
THENCE North 79°09'49" West 600.47 feet to the center line of Pacheco Boulevard as
shown on that certain Record of Survey filed June 27, 1990, in Book 94 of Licensed
Surveyors Maps at Page 37,in the Office of the Recorder of Contra Costa County;
Exhibit"A"
Page 1 of 2
Ordinance#2007-12
Subdivision #058967
Zone#2605
"Exhibit "A"
March 8, 2007
BKF Job No.: 20055129-30
POLICE SERVICES DISTRICT ZONE
SUBDIVISION 8967
THENCE northwesterly along said center line North 44°37'51" West 471.23 feet to the
southerly line of said Lands of O'Brien(2006-366840);
THENCE leaving said center line easterly along said southerly line South 82°49'42" East
48.51 feet to the northeasterly right of way line of Pacheco Boulevard;
THENCE along said northeasterly right of way line South 44°37'51"East 270.35 feet;
THENCE leaving said northeasterly right of way line North 89°45'59" East 124.68 feet;
THENCE North 58°27'07" East 164.54 feet;
THENCE North 06°32'00" East 48.19 feet;
THENCE South 82°49'42" East 181.31 feet to the aforementioned southerly line;
THENCE along said southerly line North 82°49'42" West 512.46 feet to the POINT OF
BEGINNING.
Containing an area of 9.262 acres,more or less.
A plat showing the above described easement is attached hereto and made a part hereof
as Exhibit`B".
This description/has b prepared from record data for BKF.
AL LAND S�
By: o� `4
arry T. Williams, P.L.S.No. 6711 MD6711
License Expires: 06/30/08
Dated: ISZO 7
OF CALIFQ�
k:\main\2005\20055129 Pacheco Field Bodhaine\08 Survey\K Plats&Leg ons\psd desc obrien.doc
Exhibit"A"
Page 2 of 2
Ordinance#2007-12
Subdivision #058967
Zone#2605
"Exhibit "B"
GRAPHIC SCALE
HIGHWAY 680
200 0 200 STATE OF CAL1F'ORN1A -f
3210 O.R. 363 S7A F OF
3209 p.R L�3 RIyIA.
S 42031'36" E 397.17'
�. S 34°07'
03
E 439 46045'13"
1E
8 \S135.84'
SUBDIVISION 89G7'
FIELD COURTYARD.-...HOME, s 49°3511 w
9 262; AC.f40.33
\ BOD.1-IAINE oo.
O Bk]E�4 LAND. COt`i1 W .LLC �6.. CSO 6
?_006-366840 ! ��`�` /4 ��, -� 2QO J ] tao6 y�
5 850 AC: -., G� O¢, 3 1 ..AC 9�g
/ Z p
4L 9 0
o� GtK
tKN Iv
ooe
LT, L3
tOT A L2 L1 _
r^ PACHECO BOULEVARD
" W RIGHT OF WA VARIES 74 PM 13
43 _
N 566 4g2/ 94 LSM 42 94 RSM 37 LINE TABLE:
N 44°37'51" W BASIS OF BEARINGS
°
316.04' Z L1 N 44 37'51" W 471.23'
m
POINT OF '-
Z L2 S 82°49'42" E 48.51'
BEGINNING y m
L3 S 44°37'51" E 270.35'
v o� L4 N89°45'59"E 124.68'
JQ- L5 N 58°27'07" E 164.54'
L6. N 06°32'00" E 48.19'
w
CONTRA COSTA OWNERS:
�y COUNTY O'BRIEN LAND COMPANY, LLC
950 TOWER LANE, SUITE 1250
Y..
SITE
FOSTER CITY, CA 94404
T PHONE: (650) 377-0300
RANDALL C. BODHAINE, TRUSTEE AND
CITY_ Q CATHERINE I . BODHAINE, TRUSTEE
OF THE BODHAINE TRUST
COUNTY `� �� P.O. BOX 23366
p� PLEASANT HILL, CA 94523
m PHONE: (925) 945-6822
,FC I TY'OF ��o ��` COUNTY OF CONTRA COSTA
MARTINEZ VICINITY MAP CALIFORNIA
NOT TO SCALE EXHIBIT 191399 99
2737 NORTH MAIN STREET Subject PLAT TO ACCOMPANY DESCRIPTION
SUITE 200 FOR POLICE SERVICES DISTRICT
WALNUT CREEK, CA 94596
Job No. 20055129
B k F
925-940-2200
925-940-2299 (FAX) By MLM Date 03Z.02/07 Chkd.BTW
ENGINEERS ISLIRVEYGRSIPLANNERS SHEET 1 OF 1
ORDINANCE NO. 2007-12 ZONE 2605
FOR FISCAL YEAR JULY 1, 2008, THROUGH JUNE 30, 2009
EXHIBIT C
PROPERTY USE ANNUAL TAX
CODE CATEGORY EXPLANATION PER PARCEL
11 Single Family Residence—
1 residence, 1 site $200
12 Single Family Residence- $200
1 residence, 2 or more sites
13 Single Family Residence- $200
2 residences on I or more sites
14 Single Family Residence— $200
other than single family land
15 Misc. Improvements— I site $200
16 Misc. Improvements—2 or more sites $200
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 Combination $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 Home Parks $600
45 Theaters $600
46 Drive-In Theaters $400
47 Restaurants (not drive-in) $400
48 Multiple & Commercial $400
49 New Car Agencies $400
50 Vacant Land $100
(not part of 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 lA-10A $200
62 Rural, W/or w/o Structure lA-l0A $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 Parking $400
87 Common Area $400
88 Mobile Homes $200
89 Other(split parcels in different tax code areas) $200
99 Awaiting Assignment $200