HomeMy WebLinkAboutORDINANCES - 03111986 - 86-24 /,13
ORDINANCE NO. 86 -24
(An Ordinance of the Board of Supervisors of Contra Costa County
Proposing a Special Tax _for Improvement , Maintenance and Operation
of Park and Recreational Facilities and Services in the area of
County Service Area P-1)
I
The Contra Costa -County Board of Supervisors ORDAINS as follows :
ARTICLE I . PURPOSE AND INTENT. As authorized by Section 50077 of
the Californiaa�Government Code , it is the purpose and intent of
this Ordinance to propose a special tax on secured roll parcels
throughout the area of County Service Area P-1 (CSA P-1) in Contra
Costa County, effective upon adoption by two-thirds vote in an
election in CSA P-1, in order to provide funding for the improve-
ment , maintenance and operation of park and recreational facili-
ties and services in the area of CSA P-1.
This tax is a special tax within the meaning of Section 4 of
Article XIII -A of the California Constitution and California
Government Code Section 50077 . Because the burden of this tax
falls upon property, this tax also is a property tax, but this tax
is not determined according to or in any manner based upon the
value of property; this tax is based upon the use of property.
Insofar as not inconsistent with this Ordinance or with legisla-
tion 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.
ARTICLE II . DEFINITIONS . The following definitions shall apply
throughout this—Ordinance:
1 . "Parcel" means the land and any improvements thereon,
designated by a County Assessor ' s parcel map, and parcel number and
carried on the secured property tax roll of Contra Costa County;
it does not include any land or improvements owned by any govern-
mental entity.
2 . "Fiscal ,year" means the period of July 1 through the
following June H.
3. "Ad valorem property taxes" 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 .
4. "Improved parcel" means a parcel on which exists any
building, structure or fixture .
5 . "Residential" means an improved parcel intended for resi-
dential occupancy, including (but not limited to ) a parcel con-
sisting of a detached home , condominium unit , cluster home, co-op
apartment , townhome , mobilehome , duplex, triplex, fourplex or
other apartment building.
ARTICLE III . AMOUNT AND LEVY OF TAXES.
1. Maximum. The tax per year on each residential parcel
shall not exceed $50 . There shall be no tax on parcels other than
residential parcels .
2. Amount . During each July, the Board of Supervisors of
Contra Costa County shall levy taxes upon the residential parcels
in the area of CSA P-1 for the then current fiscal year in an
amount not exceeding the foregoing maximum per parcel .
Ordinance 86-24
3. LevY. The taxes levied on each parcel pursuant to this
Article shall beia 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
Tax Collector 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 . Lien . 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.
2. Collection. The Tax Collector shall include the taxes on
each parcel n the secured roll tax bills for ad valorem property
taxes , and they 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 property9taxes shall be applicable to the collection of
this tax. Notwithstanding anything to the contrary in the
foregoing, as to':'' this tax: (a ) the secured roll tax bills shall
be the only notices required for this tax, and (b ) the homeowners
and veterans exemptions shall not be applicable because such
exemptions are determined by dollar amount of value which is irre-
levant here .
3 . Appeal . The owner of any parcel , or his agent authorized
in writing, may appeal the tax on his parcel on the basis that the
parcel should be exempt , the parcel is not a residential parcel or
that the tax on the parcel is improperly calculated. Such appeal
must be made within 30 days of receipt of the tax bill and made in
writing to the Administrator of CSA P-1, setting forth the reason
for the appeal . The decision of the Administrator on any such
appeal shall be final .
ARTICLE V. SEVE_RAB_LIL_ITY_CLA_USE. If any article , section, sub-
section,—sentence , clause or hrase of this Ordinance is for any
reason held to b'e invalid , such decision shall not affect the
validity of the ,remaining portion of this Ordinance . The voters
of Contra Costa County hereby declare that they would have adopted
the remainder of this Ordinance , including each article , section,
subsection , sentence , clause or phrase , irrespective of the inval-
idity of any other article, section , subsection , sentence , clause
or phrase .
ARTICLE VI . EFFECTIVE__DATES__OF_ORDINANCE_AND TAX. This Ordinance
becomes—
effective 30—days after passage ,—and within 15 days of
passage shall be, published once with the names of supervisors
voting for and against it in the West.;..-County—Times_________ _
a newspaper publlished in this County. The special tax provided
for herein shall take effect upon adoption of the Ballot
Proposition therefore by two- thirds of the voters voting within
the area of CSA P-1 in an election to be held on June 3, 1986 ,
and , if so adopted , taxes shall first be collected hereunder for
the tax year beginning July 1, 1986 .
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Ordinance 86-24
PASSED at a regular meeting of the Board of Supervisors , County of
Contra Costa , State of California , on NMarch 11__1986
1986, by t h e following vote .
AYES : Supervisor Fanden, McPeak, Torlakson and Powers
NOES : None
ABSENT: Supervisor Schroder
ATTEST: Phil Batchelor , Clerk
of the Board and County Administrator
By: 4.4 ° _______-- — —___—_— -
-Board Chair
[SEAL]
DCG/ jh
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Ordinance 86-24