For the purposes of this chapter, the following words and phrases
shall have the meanings ascribed to them unless otherwise noted:
means the entire assessment roll for Los Angeles County as
defined and determined by the provisions of Chapter 3 of Part 3 of
Division 1 of the Revenue and Taxation Code of the state of California.
means land and improvements on land which are subject to
general ad valorem property taxes levied by the city.
(Prior code §§ 5-176, 5-178)
The powers and procedures provided in this chapter shall apply
to and be used for the uses to which the proceeds of the ad valorem
assessment as set out in this chapter shall be put. Such uses are
stated to be, and are limited to, the payment of rental due under
leases to the city from the city parking authority of public off-street
parking facilities and structures designed to serve and be of benefit
to the area on which the assessment is levied. In proceedings for
the establishment of a parking assessment district within the city,
any description of the uses which is substantially in accordance with
the foregoing shall be valid.
(Prior code § 5-165)
In proceedings for the establishment of a parking assessment
district within the city, provisions may be made for the levy and
collection of an annual ad valorem assessment upon the taxable real
property located within the district and for the allowance of annual
credits against and exemptions from the annual ad valorem assessment
levied.
(Prior code § 5-166)
In cases where the power and procedures provided by this chapter
are used, the resolution of intention to establish a parking assessment
district shall contain:
A.
A description
of the boundaries of the proposed district;
B.
The
time and place of a hearing to be held by the council to consider
establishment of the parking assessment district;
C.
A statement
that it is proposed to provide for the levy and collection of an annual
ad valorem assessment upon taxable real property located within the
district;
D.
The
proposed uses to which the proceeds of the ad valorem assessment shall
be put;
E.
The
proposed limits, if any, on the rate of the ad valorem assessment,
which shall be expressed, in terms of a dollar and cents rate upon
each one hundred dollars of assessed valuation of taxable real property;
F.
The
proposed limit, if any, on the number of years during which such ad
valorem assessment may be levied;
G.
A general
statement of the proposed credits, if any, which will be allowed annually
against the ad valorem assessment levied;
H.
A general
statement of the proposed exemptions, if any, which will be allowed
annually from the ad valorem assessment levied; and
I.
A statement
regarding the procedure for protesting the establishment of the proposed
district, including a statement regarding the termination of proceedings
if there is a majority protest.
(Prior code § 5-167)
A.
Notice
of hearings held under the provisions of this chapter shall be given
by the city clerk in the following manner:
1.
By
causing a complete copy of any resolution of intention to be published
once in a newspaper of general circulation in the city;
2.
By
causing a complete copy of any resolution of intention to be mailed,
postage prepaid, to all owners of taxable real property in the proposed
district as such owners are shown on the last equalized county assessment
roll, at the addresses for such owners shown on such roll; and
B.
The
publication and mailing of notice of hearings required by this section
shall be completed at least ten days prior to the day fixed for the
hearing.
(Prior code § 5-168)
Whenever a hearing is held under the provisions of this chapter, the council shall hear and receive evidence for or against, and all oral and written protests against, actions proposed in a resolution of intention or changes proposed pursuant to the provisions of Section 4.44.070. The council may continue any hearing from time to time if necessary. Any interested person desiring to make a written protest against actions proposed in a resolution of intention or changes proposed pursuant to the provisions of Section 4.44.070 shall make such protest by written communication filed with the city clerk prior to the hour fixed for the hearing on such proposed actions or changes, as the case may be. A written protest by an owner of taxable real property in the proposed district shall contain a description sufficient to identify such property, and shall be signed by such owner. All proceedings shall terminate if, prior to the hour fixed for the hearing on either actions proposed in a resolution of intention or changes proposed pursuant to the provisions of Section 4.44.070, written protests against the establishment of the proposed district have been filed with the city clerk by the owners of taxable real property in the proposed district having an assessed valuation of more than one-half of the total assessed valuation of all taxable real property in the proposed district as such valuations are shown on the last equalized county assessment roll. Before the final adjournment of any hearing on actions proposed in a resolution of intention or changes proposed pursuant to the provisions of Section 4.44.070 the council shall make a determination as to whether or not written protests sufficient to terminate the proceedings exist; provided, that any written protest may be withdrawn at any time, and written protests withdrawn by an owner of taxable real property within the proposed district shall not be considered by the council in making the required determination.
(Prior code § 5-169)
At the hearing on actions proposed in a resolution of intention, the council may change the boundaries of the proposed district, the proposed limit, if any, on the rate of ad valorem assessment, the proposed limit, if any, on the number of years during which it may be levied, the proposed credits, if any, to be allowed against the ad valorem assessment or the proposed exemptions, if any, to be allowed from the ad valorem assessment. If the council decides to make any such change or changes, the hearing shall be continued to a time at least fifteen days after such decision, and notice of such change or changes shall be given in the manner prescribed in Section 4.44.050; provided, that no additional resolution of intention shall be required.
(Prior code § 5-170)
If the council, following the hearing or hearings required by
the provisions of this chapter, decides to establish the proposed
district, it shall adopt an ordinance to that effect. The ordinance
establishing the district shall contain:
A.
The
number, date and title of the resolution of intention;
B.
The
time and place of the hearing or hearings in connection with the formation
of the district;
C.
The
description of the boundaries of the district;
D.
Provision
for the levy and collection of an annual ad valorem assessment upon
the taxable real property located within the district;
E.
The
uses to which the proceeds of the ad valorem assessment shall be put;
F.
The
limits, if any, on the rate of ad valorem assessment and the number
of years during which it may be levied;
G.
A statement
of the annual credits, if any, which will be allowed against the ad
valorem assessment levied;
H.
A statement
of the annual exemptions, if any, which will be allowed from the ad
valorem assessment levied;
I.
A statement
of the procedure to be used in computing, claiming, allowing and effectuating
any credits or exemptions; and
J.
A statement
that the parking assessment district has been established.
(Prior code § 5-171)
The council may, for the purposes of this chapter, establish
and modify one or more separate benefit zones within the district
based upon the degree of benefit derived from the purpose of this
chapter and may impose a different rate of assessment within each
such benefit zone.
(Prior code § 5-172)
The ordinance establishing the district may also provide a method
whereby additional real property may be later annexed to and included
within the district with the consent of the owner thereof and the
terms and conditions applying to any such inclusion. Such provision
may include a requirement that, as a condition for such inclusion,
the owner must pay to the city all, or a prescribed portion of the
prior ad valorem assessments which would have been levied upon the
property (taking into account credits or exemptions which would have
been allowed) if the real property had been part of the district upon
its initial establishment.
(Prior code § 5-173)
Unless the ordinance establishing the district, as originally
adopted or as later amended, provides otherwise, all ad valorem assessments
levied under the authority of this chapter shall be levied, collected
and enforced in the same manner, at the same time, and with the same
penalties and interest, as in the case of general ad valorem property
taxes levied by the city. If the city is unable to provide a system
whereby the applicable credits against and exemptions from the ad
valorem assessment will be reflected upon and deducted from the tax
statements, the council shall provide by ordinance the procedure under
which the amount of the credits or exemptions will be refunded promptly
to the person who paid the assessment.
(Prior code § 5-174)
When a district has been established with the provision made
for a levy and collection of an annual ad valorem assessment, the
city clerk shall immediately file with the county assessor of Los
Angeles County and with the State Board of Equalization a statement
of such establishment setting forth the legal description of the boundaries
of such district, together with a map or plat indicating such boundaries,
all as required by Sections 54900 et seq. of the Government Code.
(Prior code § 5-175)
Any legal actions challenging any of the proceedings taken under
the provisions of this chapter shall be filed within sixty days following
the adoption of the ordinance establishing the proposed district.
(Prior code § 5-177)
