[Ord. #06-04, § 1]
This Section 4-10 may be cited as the "City of Albany Street
Paving and Storm Drain Facility Improvement Tax."
[Ord. #06-04, § 1]
a.
The City Council (the "Council") of the City of Albany (the "City")
hereby determines as follows:
1.
That the cost to maintain streets and storm drains throughout the
City at the level required to provide for the health, safety, and
general welfare of the residents of the City exceeds the amount of
revenues generated from other sources;
2.
That additional revenues or sources of revenue are needed to fund
necessary improvements such as the repair and rehabilitation of streets
and storm drains;
3.
That the levy of a City-wide special tax as hereinafter provided
is necessary to fund the foregoing municipal improvements and services.
b.
This section was approved by the voters of the City at the consolidated
State election held on June 6, 2006 by the following vote:
Yes: 3,119 No: 1,266
Accordingly, the City of Albany Street Paving and Storm Drain
Facility Improvement Tax (the "Tax") is levied under this chapter
pursuant to the City's Charter, Section 37100.5 of the California
Government Code, and other applicable laws. Under the Charter, it
is hereby expressly provided that, as an exercise of its municipal
affairs powers, the City shall be authorized to use all or a portion
of the tax allocated for capital improvements to pay installments
of principal and interest on leases or similar instruments for the
purposes of providing financing for any capital improvements hereunder.
[Ord. #06-04, § 1]
The tax not exceeding the maximum amounts set forth in this subsection 4-10.3 is hereby levied, commencing in the fiscal year 2006-2007, on all taxable properties, improved or unimproved, within the boundaries of the City at the maximum flat rate of ninety-six ($96.00) dollars per Single Family Equivalent Residential Unit ("ERU"). For the purposes of defining an Equivalent Residential Unit, the following categories are established:
a.
Single-family residential (1);
b.
Multi-family residential unit (.75);
c.
Condominium (.75);
d.
Nonresidential: For nonresidential parcels the minimum tax rate shall
be equal to one (1) ERU ninety-six ($96.00) dollars for every parcel
of three thousand (3,000) square feet or less. The ERU for nonresidential
parcels over three thousand (3,000) square feet will be based on parcel
square footage and by land use category as follows:
|
Land Use Category
|
Area (ERU)
|
|---|---|
|
Commercial
|
3,000
|
|
Industrial
|
3,000
|
|
Vacant land at one-half (1/2) the developed rate
| |
|
Example: Assessment calculation for a commercial parcel with
an area of 4000 Sq. Ft.:
|
|
4000 SF / 3000 SF = 1.25 ERU
|
|
1.25 ERU * ($96) = $120.00
|
|
For purposes of this chapter, "taxable" properties are those not owned by the City, the State of California, any other public district or agency of the State or the United States of America. "Improved" properties are those other than those devoid of any structure as of June 1 of any fiscal year. "Vacant" properties are those which are unimproved, but shall not include unimproved parcels which are dedicated as open space or parklands. The tax shall not exceed the maximum amounts set forth in this subsection 4-10.3, except that the tax may be increased annually by the annual percent increase for the prior calendar year, if any, in the All Urban Consumer All Items Consumer Price Index (CPI-U, 1982 — 1984 = 100) for San Francisco-Oakland-San Jose, California. For the purposes specified in subsection 4-10.4 a below, the tax shall be levied so long as it is necessary to pay for any financing of capital improvements, and so long as necessary for services as specified in subsection 4-10.4 b. It is further provided that in no event shall the tax rate adjustment imposed hereby exceed, on an annual basis, five (5%) percent of the tax rates imposed by the City of Albany during the immediately preceding fiscal year.
|
[Ord. #06-04, § 1]
The proceeds of the tax shall be deposited in a special fund,
maintained by the City, which proceeds, together with any interest
and penalties thereon, collected each fiscal year (collectively, the
"tax proceeds"), shall be used for the repair, rehabilitation, and
other improvements needed for streets and storm drains.
[Ord. #06-04, § 1]
The tax imposed by this chapter shall be subject to the exemptions
set forth in this section.
a.
Low-Income Homeowner Exemption. Exempt from this tax are owners of
single-family residential units in which they reside whose combined
family income, from all sources for the previous calendar year, is
at or below the income level qualifying as "very low-income" for a
family of such size under Section 8 of the United States Housing Act
of 1937 (42 U.S.C.A. Sections 1437 et seq.), for such year. The application
process will be in the form of self-certification under penalty of
perjury. Owners must apply for the exemption provided for in this
section annually by petition to the Director of Finance and Administrative
Services (the "Finance Director") of the City of Albany in the manner
and at the time set forth by the Finance Director. Such petitions
shall be on forms provided by the Finance Director and shall provide
such information as the Finance Director may require. If the Finance
Director determines the need to audit an application, the Director
of Finance and Administrative Services may require additional information,
including, but not limited to, federal income tax returns and W-2
forms of owner-occupants eligible for this exemption.
[Ord. #06-04, § 1]
The City's Director of Finance and Administrative Services (the "Finance Director") or his/her designee or employee is hereby authorized and directed each fiscal year, commencing with the fiscal year 2006-2007, to determine the tax amount to be levied for the next ensuing fiscal year for each taxable parcel of real property within the City, in the manner and as provided in subsection 4-10.3. The Finance Director is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Alameda to effect proper billing and collection of the tax, so that the installments of the tax shall be included on the secured property tax roll of the County of Alameda. Unless otherwise required by the Council, no Council action shall be required to authorize the annual collection of the tax as herein provided.
[Ord. #06-04, § 1]
Pursuant to Sections 50075.1 and 50075.3 of the California Government Code, the specific purposes of the tax and the requirement that the tax proceeds be applied to such purposes and the establishment of a special fund for the tax proceeds are as set forth in subsection 4-10.4. So long as the tax is collected hereunder, commencing not later than July 1, 2007, the Finance Director is hereby authorized and directed to cause to be prepared and filed with the Council a report that shows the amount of tax collected and expended and the status of any projects funded with the tax proceeds. For purposes of this subsection 4-10.7, the Finance Director is authorized to retain such consultants, accountants or agents as may be necessary or convenient to accomplish the foregoing.
[Ord. #06-04, § 1]
The Finance Director or his/her designee or employee or agent,
is hereby authorized and directed to examine assessment rolls, property
tax records, records of the Alameda County Recorder and any other
records of the County of Alameda deemed necessary in order to determine
ownership of parcels and computation of the tax. A certified public
accounting firm retained by the City will perform an annual audit
to assure accountability of the proper disbursement of these tax proceeds
in accordance with the objectives stated herein.
[Ord. #06-04, § 1]
This special tax is a property tax and qualified property owners
and renters shall be entitled to the benefits of the Gonsalves-Deukmejian-Petris
Senior Citizen's Property Tax Assistance Law (California Revenue and
Taxation Code Section 20501 et seq.) and the Senior Citizens and Disabled
Property Tax Postponement Law (California Revenue and Taxation Code
Section 20581 et seq.), as provided by law.
[Ord. #06-04, § 1]
The tax shall be collected in the same manner as ordinary ad
valorem taxes are collected and shall have the same lien priority,
and be subject to the same penalties and the same procedure and sale
in cases of delinquency as provided for ad valorem taxes collected
by the County of Alameda; provided, however, that the Council may
provide for other appropriate methods of collection of the Tax by
appropriate resolution(s) of the Council.
[Ord. #06-04, § 1]
The amount of the tax, any penalty, and any interest imposed
under the provisions of this chapter shall be deemed a debt to the
City. Any person owing money under the provisions of this chapter
shall be personally liable to an action brought in the name of the
City, at its option, for the recovery for such amount.
[Ord. #06-04, § 1]
When the amount of the tax, any penalty, or any interest has
been paid more than once, or has been erroneously or illegally collected
or received by the City under this section it may be refunded provided
a verified claim in writing therefor, stating the specific ground
upon which claim is founded, is filed with the Director within one
(1) year from the date of payment. If the claim is approved by the
Finance Director, the excess amount collected or paid may be refunded
or may be credited against any amounts then due and payable from the
person from whom it was collected or by whom paid, and the balance
may be refunded to such person, his/her administrators or executors.
[Ord. #06-04, § 1]
The provisions of this section shall not apply to any person,
or to any property as to whom or which it is beyond the power of the
City to impose the tax herein provided. If any provision, sentence,
clause, section or part of this section is found to be unconstitutional,
illegal or invalid, such unconstitutionality, illegality or invalidity
shall affect only such provision, sentence, clause, section or part
of this section and shall not affect or impair any of the remaining
provisions, sentences, clauses, sections or parts of this section.
It is hereby declared to be the intention of the City that this section
would have been adopted had such unconstitutional, illegal or invalid
provision, sentence, clause, section or part thereof not been included
herein.
[Ord. #06-04, § 1]
The Council is hereby authorized to promulgate such regulations as it shall deem necessary in order to implement the provision of this section, including implementing this section which is hereby codified in Chapter 4, Section 4-10 et seq., of the Albany Municipal Code or as otherwise directed by the Albany City Clerk.
[Ord. #06-04, § 1]
Pursuant to California Constitution Article XIIIB, the appropriation
limit for the City of Albany is hereby increased by the aggregate
sum authorized to be levied by this tax for fiscal year 2006/07 and
each year thereafter.
[Ord. #06-04, § 1]
This section relates to the levying and collecting of the tax
by the City and shall be in full force and effect ten (10) days after
the certification by the Council of the election returns indicating
passage of the ordinance by two-thirds (2/3) of the voters casting
votes in the election.
