[Ord. #2018-05]
This section shall be known as the "City of Albany Parks and
Open Space Facilities Special Parcel Tax."
[Ord. #2018-05]
CITY
Means the City of Albany.
CONDOMINIUM/TOWNHOUSE
Means an undivided interest in common in a portion of real
property coupled with a separate interest in space called a unit.
A condominium or townhouse unit is a parcel.
CONSUMER PRICE INDEX OR CPI
Means Consumer Price Index for All Urban Consumers (CPI-U)
for San Francisco-Oakland-San Jose 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.
OWNER
Means the owner or owners of the real property located within
the City.
PARCEL
Means any real property designated by an assessor's parcel
map and parcel number and carried on the secured property tax roll
of the County of Alameda.
PARKS AND OPEN SPACE
Means any public park or open space owned by the City of
Albany including: six public parks referred to as Dartmouth Tot Lot,
Memorial Park, Oceanview Park, Ohlone Greenway, Jewel's Terrace Park,
and Peggy Thomsen Pierce Street Park; Albany Hill Open Space Area
and Albany waterfront; over one mile of Albany Creeks including Cerrito,
Middle and Codornices Creek; City trees and street trees.
SPECIAL TAX
Means the special tax imposed by this Article.
[Ord. #2018-05]
The special 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. The City Council may provide for other alternative
methods of collection of the special tax by resolution.
[Ord. #2018-05]
The amount of the special tax, any penalty, and any interest
imposed under the provisions of this section shall be deemed a debt
to the City. Any person owing money under the provisions of this section
shall be personally liable to an action brought in the name of the
City, at its option, for the recovery for such amount.
[Ord. #2018-05]
In accordance with the requirements of California Government
Code Sections 50075.1 and 50075.3, the following accountability measures,
among others, shall apply to the special tax:
a. A separate, special account, referred to as the Parks and Open Space
Special Tax Fund, shall be created, into which the proceeds of the
special tax, including penalties and interest earned on such proceeds,
must be deposited.
b. The specific purposes of the special tax are for the funding of maintenance and improvement of City park and open space facilities; for related election, administration, and legal fees; and for rebates to low-income renters, as set forth in subsection
4-15.7. The proceeds of the special tax shall be applied only to those specific purposes.
c. The Finance Director shall annually prepare and submit to the City
Council a report regarding the special tax funds collected and expended,
as well as any other information required by
Government Code sections
50075.1 and 50075.3.
[Ord. #2018-05]
The City Council may establish rules and regulations that it
determines are necessary and desirable for administration and implementation
of this section.
[Ord. #2018-05]
This section may only be amended by a vote of the people if
the amendment would result in the special tax being imposed, extended,
or increased in a manner not authorized by this section as originally
approved by the voters, or if the amendment would substantially alter
the purpose of the special tax. The City Council may enact other amendments,
including but not limited to amendments necessary to implement or
administer the special tax.
[Ord. #2018-05]
The authority to levy the special tax shall remain in effect
unless a later ordinance terminating said tax is adopted and approved
by the voters.