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. 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;
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.
"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)