Pursuant to the authority as set forth in Government Code Sections 37100.5, 50075, 53721 and 53978 and following due and proper procedures as required by law, including California Constitution Article XIII-A and Proposition 218 (California Constitution Articles XIII-C and XIII-D) and following the approval of two-thirds of the votes cast by voters voting upon the proposition for imposition of special taxes as called for in this chapter on November 4, 1997, there is hereby imposed and levied an annual special tax on parcels of property within the City of Live Oak in those amounts established by the provisions of Section 3.24.020 of this code.
(Ord. 442 § 2, 1997)
The annual special taxes imposed by virtue of Section 3.24.010 shall be levied upon parcels of property within the City of Live Oak and shall be in the total amount of the sum of the "fire protection" component and the "lighting maintenance" component as specified in this section.
The rate of parcel tax for the fire protection component shall
be as follows:
|
Fire Protection Parcel Tax Component
| ||||
|---|---|---|---|---|
|
Building Type
|
Primary Building
|
Attachments to Primary Building
|
Out Building
|
Acreage
|
|
Institutional
|
0.03
|
0.03
|
0.03
|
0
|
|
Residential
|
0.03
|
0.03
|
0.03
|
0
|
|
Agricultural
|
0.03
|
0.03
|
0.01
|
0
|
|
Commercial
|
0.03
|
0.03
|
0.03
|
0
|
|
Industrial
|
0.03
|
0.03
|
0.03
|
0
|
|
Dry Pasture
|
0.03
|
0.03
|
0.01
|
0.01
|
All rates are in dollars per square foot with the exception
of "acreage" which are at the rate of dollars per acre.
In addition to the fire protection component of the special
taxes, there shall also be imposed a lighting maintenance component
as follows:
|
Lighting Maintenance Parcel Tax Component
| |
|---|---|
|
Within 150' Radius of Street Light:
| |
|
0′ — 80′ Street Frontage
|
$32.00/lot
|
|
Over 80′ Street Frontage
|
$40.00/lot
|
|
Over 150′ Radius and Within 300′ Radius of Street
Light:
| |
|
0′ — 80′ Street Frontage
|
$16.00/lot
|
|
Over 80′ Street Frontage
|
$24.00/lot
|
|
Over 300′ Radius of Street Light:
| |
|
0′ — 80′ Street Frontage
|
$ 8.00/lot
|
|
Over 80′ Street Frontage
|
$ 8.00/lot
|
The tax imposed by this section is the sum of both the fire
protection component and the lighting maintenance component specified
herein.
(Ord. 442 § 2, 1997)
The annual special taxes imposed pursuant to Sections 3.24.010 and 3.24.020 shall be collected in the same manner and subject to the same penalty as, or with, other charges and taxes fixed and collected by the City of Live Oak or, by agreement with the County of Sutter on behalf of the City of Live Oak. If the special taxes are collected by the County of Sutter on behalf of the City of Live Oak, the County may deduct its reasonable costs incurred for the service before remittal of the balance to the City. For fiscal year 1997/1998 there shall be allowed a dollar-for-dollar credit against the special taxes owing under this chapter for any amounts paid pursuant to the previously existing fire benefit assessment or lighting maintenance assessment of the City. (The credit shall be allowed only for those assessment payments made which concern fiscal year 1997/1998 assessments.) For purposes of collection of the 1997/1998 special taxes, upon approval of this chapter at the special election to be held November 4, 1997, any billings previously sent with respect to 1997/1998 assessments (whether they be assessments for fire protection and/or lighting maintenance assessments) shall be deemed to be billings for the special taxes imposed pursuant to this chapter.
The City may, annually, by motion or resolution, establish the amount of special tax per parcel in conformity with the rate formulas set forth in Section 3.24.020. The special taxes collected pursuant to this chapter shall be used for the purposes of obtaining, furnishing, operating and maintaining fire suppression equipment or apparatus and for paying salaries and benefits to fire fighting protection personnel and for such other necessary fire protection and prevention expenses of the City as to the fire protection component of the special tax. Moneys collected under the lighting maintenance component of the special tax shall be utilized for the purpose of installation, repair, removal and replacement of street lights within the City and for paying for the electrical energy utilized to operate such street lights as well as for miscellaneous administration expenses associated therewith and for payment of salaries and benefits to personnel who maintain the street lights within the City.
(Ord. 442 § 2, 1997)
