HomeMy WebLinkAboutORDINANCES - 03261996 - 96-16 ORDINANCE NO. 96-16
(An Ordinance of the Board of Supervisors of Contra Costa County)
Authorizing a Special Tax for Police Protection Services in Zone
701 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 701 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 701 of County
Service Area P-6 nor any land or improvements owned by any
governmental entity.
-1-
ORDINANCE NO. 96-16
2 . "Fiscal year" means the period of July 1 through the
following June 30.
3 . Contra Costa County Service Area P-6 Zone 701 (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 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 lA 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 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, 1997
through June 30, 1998) 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. 96-16
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. 96_16
S. �.
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 May 28 , 1996 so that taxes shall first be
collected hereunder for the tax year beginning July 1, 1997 .
-4-
ORDINANCE NO. 96-16
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors, County of Contra Costa, State of California, on
3/26/96 by the following vote:
AYES: SUPERVISORS Bishop, DeSaulnier and Smith
NOES: None
ABSENT: Supervisors Rogers and Torlakson
ABSTAIN: None
ATTEST: PHIL BATCHELOR, Clerk of
the Board of Supervisors and
County Administrator
a
By: A.
Dep ty Bo r Chair
VJW:df
df4:vjw\ord\csap6
-5-
ORDINANCE NO. 96-16
ORDINANCE 96-16
MS 21-92 Sn.
Zone 701
EXHIBIT "A"
LEGAL DESCRIPTION
Annexation to Police Services District
That real property.situate in the unincorporated portion of the County of Contra Costa, State of
California described as follows:
Parcel D of Subdivision MS 91-81, filed October 20, 1983 in Book 107 of Parcel Maps, Page 47,
Contra Costa County Records, further described as follows:
A portion of the Southwest 1/4 of Section 10, Township 1 South, Range 3 East, Mount Diablo
Base and Meridian described as follows:
Beginning at the northwest corner of said Southwest 1/4 (Section 10, T.1 S., R.3 E.); thence
from said point of beginning along the east-west mid-section line of said Section 10, South
89°02'17" East, 614.00 feet to a 819.02 foot radius curve concave to the southwest, the radial
bearing of said curve bears South 55°32'26" West; thence leaving said mid-section line
southeasterly along said curve through a central angle of 4°32'47" an arc distance of 64.99 feet;
thence tangent from said curve South 29°54'47" East, 806.83 feet to a tangent 348.45 foot radius
curve concave to the northeast; thence along said curve through a central angle of 28°25'43" an
arc distance of 172.89 feet; thence leaving said curve along a radial bearing of South 31°39'30"
West, 209.80 feet; thence North 88°59'31" West, 1089.06 feet to the west line of said Section 10;
thence along said west line North 01'35'08" East, 1047.30 feet to the point of beginning.
Containing an area of 22.31 acres, more or less
S r
AP# 002-130-010 s CE 31 95
a�P
l f OF
ORDINANCE 96-16
MS 21-92
7nnP 701
�OUZA
79b'-9 OR ZY4 5
P 05 - Y/0 SECTION ZINE OF SEC 10
S 55'32 26"w(f2
S 8,9'02'11-1- 614.00'
d=4:32'47'
R=819.02'
[=64.99'
1 s
Q
p cp
cp
SUZ3Z WS/ON 46 91-91
� ,El
U�
c
cp
a yy
-
N 88,59,31"W 1089.06'
DJ!7J£TlE
/5//; OR 932
a.PK X2-130-010
DECEMBER 11SCAL " = '
BELLECCI & ASSOCIATES INC . FILE E'NO.: 95079PL995 SHEET' 11 OF2001
CIVIL ENGINEERING—LAND PLANNING—LAND SURVEYING
PH. (510) 685-4569
2290 DIAMOND BLVD., SUITE 100 CONCORD CA. 94520 EXHIBITP
EXHIBIT B
"m
m
ORDINANCE NO. 96-16— c .3 '4-ME
�
MINSUB 21-92 ZONE 701 m 0
>
z
<
j7[Z;
iF %L;5,
L T— .
0 m 0 2
2 Om
c.
22. e) 9. 0
V 3 0 0 a a
CL
n -n
j�cm
crPr;n mo m wm to
0
s, 20
C
C.
m
Ir
ri
sp
0.1
cW 4}T
L
to a Fv 0 q
to
6 3 a m
>
,z c r
CL0
ID t
—V
0 c"
S
0
c-
5'
to
jCn
!lT 5 -.-'. �ls rn m
cr <
Sc
0 2.r z
to 40 o c Z45 1 NCL
0 c
4L CL CL c.
; o
U3
Cc 46 mI-, Is 0 57 cr
ri Oda >a I lo- lo- 6"Zo 2 r- c- Is
-0 a > 8r i
c g >
%
5;
CL
co
cnL.-
0
R* 2
ig.
5-
i9 0 7R
os e _p< U)
0 0
cL en
ac: 22.
CL
CL
12! 7R.6?t
c Im- 067, pi IV 0
Cr-
cr .,
1
m
CL cr 0
0 m
4i- 0
ma SR'a
m
m
0 z
t
r,7
CL
- SD.
ORDINANCE NO.. 96-16 r 1S 21-92 ZONE 701
FOR FISCAL YEAR JULY, 1997 UGH JUNE 37, 1998
EXHIBIT C
PROPERTY USE ANNUAL TAX
CODE CATEGORY EXPLANATION PER PARCEL
11 Single Family Residence - $ 100
1 res., 1 site
12 Single Family Residence - $ 100
1 res.,2 or more sites
13 Single Family Residence - $ 100
2 res. on 1 or more sites
14 Single Family Residence- $ 100
other than single fam. land
15 Misc. Improvements- 1 site $ 100
16 Misc. improvements - $ 100
2 or more sites
17 Vacant- 1 site $ 50
18 Vacant- 2 or more sites $ 50
19 Single Family Residence - $ 100
Det. w/common area
20 Vacant - Multiple $ 50
21 Duplex $ 100
22 Triplex $ 100
23 Fourplex $ 100
24 Combinations $ 100
25 Apartments (5 -12 units) $ 200
26 Apartments (13 - 24 units) $ 200
27 Apartments (25 - 59 units) $ 300
28 Apartments (60+ units) $,400
29 Attached PUDs: $ 100
Cluster Homes, Condos, etc.
30 Vacant - Commercial $ 50
31 Commercial Stores - $ 300
Not Supermarkets
32 Small Grocery Stores $ 300
(7-11, etc.)
33 Office Buildings $ 200
34 Medical, Dental $ 200
35 Service Stations, Car Wash S 200
36 Garages $ 200
37 Community Facilities $ 400
(recreational, etc.)
38 Golf Courses $ 200
39 Bowling Alleys -•- $ 200
40 Boat Harbors $ 200
41 Supermarkets $ 300
(not shopping centers)
42 Shopping Centers $ 400
43 Financial Buildings S 200
(Ins., .Title, Banks, S&L)
44 Motels, Hotels & Mobile S 300
Home Parks
45 Theaters S 300
46 Drive-In Restaurants S 200
47 Restaurants (not drive-in) S 200
48 Multiple & Commercial S 200
49 New Car Agencies 5 200
50 Vacant Land ( not part of S 50
ind. park or P. & D.)
51 Industrial Park S 400
52 Research & Development 5 200
53 Light Industrial 5 200
54 Heavy Industrial 5 200
55 Mini Warehouses (public Storage) 5 300
56 Misc. Improvements S 200
61 Rural, Res. Improvement 1A-10A $ 100
62 Rural, w/or w/o Structure 1A-10A S 100
70 Convalescent Hospitals/ S 200
Rest Homes
73 Hospitals S 200
74 Cemeteries/Mortuaries S 200
75 Fraternal & Service Organizations S 200
76 Retirement Housing Complex S 300
78 Parks & Playgrounds S 400
85 Public & Private Parking $ 200
87 Common Area 200
88 'Mobile Homes $ 100
89 Other(split parcels in different $ 180
tax code areas)
99 Awaiting Assignment $ 100