A. 
A special election shall be held and the same is called to be held in the city on the sixth day of November, 1979, for the purpose of submitting to the qualified voters of the city the propositions set forth in this section for incurring indebtedness and the issuing of bonds of the city therefor in the amount hereinafter set forth and for the object and purpose set forth in the resolution and in the ballot propositions set forth in this section.
B. 
The estimated cost of the municipal improvements is the sum of thirty million dollars and the amount of the principal of the indebtedness to be incurred therefor is the sum of thirty million dollars. The estimated cost of the municipal improvements include any and all of the following:
1. 
Legal and other fees incidental to or connected with the authorization, issuance and sale of the bonds; and
2. 
The costs of printing the bonds and other costs and expenses incidental to and connected with the issuance and sale of the bonds.
C. 
The maximum rate of interest to be paid on indebtedness shall not exceed the maximum rate permitted by law, to wit, eight percent per annum payable annually the first year and semiannually thereafter, the actual rate or rates of interest on the bonds to be determined at or prior to the time of the sale or sales thereof. [The propositions set out in the ordinance codified in this section were passed by voters on November 6, 1979.]
(Ord. 171 §§ 1—3, 1979)
A. 
1. 
Pursuant to the authority contained in Chapter 397 of the Statutes of 1979 (Government Code Section 53978), a special tax for upgrading of fire protection and prevention services, is levied upon property within the city.
2. 
The special tax shall be levied upon the class of improvements to property and the use of property basis utilizing estimated fire flow requirements determined in accordance with the formula contained in the Insurance Services Officer guide lines in the Fire Prevention and Control Master Planning Guide distributed by the United States Department of Commerce.
3. 
The maximum tax that may be levied pursuant to this section shall not exceed five dollars per month for each dwelling unit and two and one-half dollars per month for each dwelling unit equivalent on vacant land adjusted annually from July 1, 1990 to reflect the Consumer Price Index for the Rancho Mirage area. The increase in the Consumer Price index for April 1, 1989 to April 1, 1990 shall be used as the basis for the July 1, 1990 increase. Annually thereafter, increases from April 1st of each year to the succeeding April 1st of each year shall be used as the basis for the July 1st annual increase. For the purpose of this section, "dwelling unit equivalent" for vacant land shall be determined upon the basis of the maximum number of residential units which can be developed on such land under the existing zoning applicable thereto. The portion of this tax designated as the annual Consumer Price Index (CPI) shall be placed in the general city fund and used to defray the current cost of providing fire protection service.
B. 
The special taxes levied pursuant to this chapter shall be collected by the county of Riverside on behalf of the city in the same manner and subject to the same penalties for delinquencies as other taxes which are fixed and collected by the county of Riverside.
C. 
All of the revenues derived from the special tax levied by this section shall be paid into a special fund in the treasury of the city and shall be expended only for the purpose of obtaining, furnishing, operating and maintaining an upgraded level of fire protection and prevention services.
D. 
All federal-, state-, county- and district-owned property shall be exempt from the special tax levied by this section.
E. 
A special election shall be held, and the same is called to be held, in the city on the third day of June, 1980 for the purpose of submitting to the qualified voters of the city the proposition set out in the ordinance codified in this subsection for the upgrading of fire protection and prevention services and authorizing the levying of a special tax therefor. [The proposition set out in the ordinance codified in this section was passed by voters on June 3, 1980.]
(Ord. 190 §§ 1—4, 1980; Ord. 192 § 1, 1980; Ord. 475 § 2, 1990)
A. 
A special election shall be held and the same is called to be held in the city on the third day of November, 1981, for the purpose of submitting to the qualified voters of the city the proposition set forth in the ordinance codified in this section authorizing city financial participation in affordable housing projects for low and moderate income persons pursuant to the provisions of Section 1 of Article 34 of the California Constitution.
B. 
If the proposition to be submitted receives the requisite number of votes, to wit, a majority of the votes of the qualified electors voting on the proposition, the city council of the city of Rancho Mirage shall be authorized thereafter to financially assist in the development, construction or acquisition of affordable housing projects for low and moderate income persons. [The proposition set out in the ordinance codified in this section was passed by voters on November 3, 1981.]
(Ord. 228 §§ 1, 2, 1981)
A. 
Purpose. The purpose of the ordinance codified in this section is to replace the funding lost due to the elimination of the city's parks assessment. The city council has determined that the prior assessment is no longer permitted under Proposition 218. As such, this special tax is being proposed to replace the assessment formerly levied by the city. This replacement tax will continue to fund maintenance of the city's three existing parks (Cancer Survivors Park, Whitewater Park, and Michael S. Wolfson Park), as well as the Magnesia Falls Park planned for completion by June 1998.
The proceeds of this replacement tax may only be expended on park maintenance.
B. 
Annual Tax Levy. The annual tax to be levied for any fiscal year shall be determined by resolution of the city council of the city on or before June 30th of each year on the basis of the actual revenues estimated to be required by the city to pay its reasonable and necessary expenses for the services detailed in subsection C of this section for such year, and shall be levied in amounts not more than maximum tax rates set forth in Subsections E through H of this section.
C. 
Use of Tax Proceeds. The proceeds of taxes received by the city in accordance with this special tax shall be expended only for the following purposes:
1. 
Park maintenance and operation;
2. 
Park lighting;
3. 
Park irrigation;
4. 
Administration of the above services;
5. 
Administration of the special tax.
D. 
Definitions.
"Fiscal years"
shall begin on July 1st and end on June 30th of the following calendar year.
"CPI"
means the Consumer Price Index for the Los Angeles-Anaheim-Riverside Area for All Urban Consumers, as developed by U.S. Bureau of Labor Statistics or its successor.
"City"
means the city of Rancho Mirage within the county of Riverside.
"Annual special tax levy"
means the annual special tax to be levied for any fiscal year, which is determined by majority vote of the city council of the city on the basis of the actual revenues estimated to be required by the city to pay its reasonable and necessary expenses for such year.
"Parcel"
means a legal parcel of land designated by an assessor's parcel map and parcel number and carried on the secured property tax roll of the county of Riverside. In cases in which a parcel of land cannot be taxed, or the tax on a parcel of land cannot be legally collected, a parcel shall instead be defined as a possessory interest of a legal parcel of land.
"Maximum special tax rate"
means the maximum authorized special tax rate established by subsection E of this section.
"Property taxes"
means general ad valorem property taxes or possessory interest property taxes, as the case may be.
"Equivalent dwelling unit (EDU)"
means the rate to be applied to a parcel proportionate to the rate applied to a parcel consisting of a single-family residential dwelling unit.
E. 
Maximum Special Tax Rate. The maximum authorized special tax rate for each parcel shall be eighteen dollars and ninety-six cents per EDU, and shall increase automatically each fiscal year hereafter by the percentage change in the CPI in the preceding calendar year.
F. 
EDUs Per Property Type. When applying the maximum special tax rate, the following EDU factors shall be used:
Land Use/Development Type
EDU Factor
Single-family residential
1.00 per unit
Multifamily residential
1.00 per unit
Commercial
2.55 per acre
Recreational/golf course
1.00 per acre
Undeveloped
0.5 per acre
G. 
Application of Special Tax. The special tax shall apply, as set forth in this section, to all parcels which are within the city at the time of its formation, all parcels which are annexed to the city after it has been formed, and all parcels which are subsequently created by any form of land division. It shall exclude any parcel which is detached from the city and any parcel which is not taxable under the laws of the state of California or the United States of America.
H. 
Special Tax Lien. The special tax imposed under this section shall constitute a lien in accordance with the Revenue and Taxation Code, Section 2187 or 2188.1, and shall have the same effect as a property tax until fully paid. For fiscal year 1998-99, the lien shall attach at 12:01 a.m. on July 1, 1998. For subsequent years, the lien shall attach at 12:01 a.m. on July 1st preceding the fiscal year for which the taxes are levied, or such other date as set out in applicable law.
I. 
Collection. The special tax shall be entered upon the tax rolls and collected by the tax collector of the county of Riverside in conjunction with, and shall be subject to the same interest, penalties, and costs, as general property taxes. The taxes on each parcel shall be billed on the secured roll tax bills, but may be transferred to the unsecured roll in accordance with applicable law, rules, and procedures. Failure to pay on or before the delinquency date will result in the imposition of penalties, interest, and costs in the same manner applicable to general property taxes.
J. 
Administration. The county of Riverside shall be entitled to deduct the reasonable costs of collection and administration of the special tax before remitting such tax revenues collected to the city.
K. 
Appeals. The city council may adopt reasonable rules and regulations, or bylaws, providing for review by an outside board or hearing officer of any action, decision, or recommendation of the council or administrative staff affecting the amount of tax levy on parcels. The council's decision rendered after the review shall be final. Nothing in this section shall abrogate the obligation of the city council and city staff to comply with the requirements of existing law.
L. 
Implementation. The city council shall, as deemed necessary, from time to time, adopt motions, resolutions, and/or ordinances for implementation and administration of the special tax in accordance with applicable open meeting laws.
M. 
Severability. If any section, subsection, sentence, clause, phrase, work or portion of the ordinance codified in this section is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and an independent provision and such decision shall not affect the validity of the remaining portions of this section. The people declare that they would have adopted the ordinance codified in this section, and each section, subsection, sentence, clause, word and phrase hereof, irrespective of the fact that any of the sections, subsections, sentences, words, clauses or phrases hereof be declared invalid or unconstitutional.
N. 
Effective Date.
1. 
This section shall become effective, and the special tax herein adopted immediately upon its confirmation by 2/3 of the voters voting within the city in an election held on April 14, 1998. The first tax levy shall be for the 1998-99 fiscal year.
2. 
The ordinance codified in this section passed by an initiative on April 14, 1998.
(Ord. 685 §§ 1 — 14, 1998)