Except where the context otherwise requires, the definitions
of the words and phrases set forth in this section shall govern the
application and administration of the provisions of this chapter:
means the City of Desert Hot Springs Finance Director, or
designee.
means services directed towards maintaining a safe and stray-free
community, including the enforcement of applicable state and City
laws and citing of violators; kennel operation and maintenance services;
care for impounded animals and adoption services; pick-up of stray
animals; issuing and recording dog licenses; investigating animal
abuse; handling endangered species; and removing wild animals and
reptiles from the community; and administrative costs directly related
thereto.
means the City of Desert Hot Springs.
means services directed toward the enforcement of municipal
code provisions with respect to public nuisances, including zoning,
signs, land use and property maintenance violations, and toward the
enforcement of municipal code provisions with respect to business
licensing and removal of abandoned vehicles; and administrative costs
directly related thereto.
means, without limitation, one or more rooms including bathroom(s)
and a kitchen, designated as a unit for occupancy by one family or
for living and sleeping purposes for developed properties. In calculating
the special tax for residential vacant properties, the number of dwelling
units per acre shall be assigned based on the approved residential
zoning according to the following formula: (1) R-L Residential Low—Three
dwelling units per acre; (2) R-M Residential Medium—Five dwelling
units per acre; (3) R-MH Residential Mobile Home—Six dwelling
units per acre; and (4) R-H Residential High—Eight dwelling
units per acre. In instances in which the appropriate zoning for a
residential vacant property is uncertain, the Administrator shall
assign the property to a zoning district, referring to the City of
Desert Hot Springs General Plan, Zoning Ordinance, and Zoning Map
in making the determination.
means the services provided by the Riverside County Fire
Department pursuant to a cooperative agreement to provide fire protection,
fire prevention, rescue and medical aid for the City entered into
by and between the City and Riverside County Fire Department, and
administrative costs directly related thereto.
means an individual property assigned its own assessment
number by the Riverside County Assessor’s office.
means any natural individual, firm, trust, common law trust,
estate, joint stock company, joint venture, limited liability company,
corporation (foreign or domestic), cooperative, or receiver, trustee,
guardian or other representative appointed by order of any court.
means services protecting the safety of the citizens of the
City through the maintenance of law and order, including the enforcement
of criminal and vehicular laws and municipal code provisions; services
to enhance the quality of life, environment and safety of the citizens
of the City; services responding to calls for police assistance; services
in cooperation with other City departments, including code enforcement
and animal control, and services in cooperation with other law enforcement
agencies and social service agencies; and administrative costs directly
related thereto.
means animal control services, code enforcement services,
fire protection services and police protection services.
means the state of California.
(Prior code § 35.150; Ord. 517 § 2, 2010)
The revenues of the special tax may be used only for funding
public safety services and collection costs related to:
A.
The
collection of the tax by the Assessor and Tax Collector of the County
of Riverside; and
B.
Foreclosure
activities in the event of nonpayment of the tax.
(Prior code § 35.151)
The revenue produced by the special tax shall be placed by the
Finance Department into a separate public safety services account.
(Prior code § 35.152)
A.
No revenue generated by the special tax shall be used for any purpose whatsoever other than for funding public safety services and the collection costs described in Section 3.32.020 unless this chapter is amended to provide otherwise pursuant to the approval of at least a two-thirds vote of the electors of the City at an election called for such a purpose in a manner consistent with California Constitution Article XIIID, Section 3, California Government Code Sections 53722 et seq., and/or any other applicable state constitutional provision, law or regulation pertaining to such matters.
B.
The
City of Desert Hot Springs’ existing Public Safety Commission
shall, in addition to the Commission’s existing responsibilities,
serve as an advisory committee to the City Council with respect to
the receipt and expenditure of public safety special tax funds. In
that capacity, the Public Safety Commission shall at least annually
prepare and provide to the City Council a review of the expenditures
of funds generated by the public safety special tax.
C.
By no later than December 31st of each year, the City’s independent auditors shall complete a compliance and internal control audit report for public safety special tax funds received. Such report shall review whether the tax revenue is collected, managed and expended in accordance with Chapter 3.32 of the Municipal Code.
(Prior code § 35.153; Ord. 517 § 3, 2010)
The special tax area is all land within the City of Desert Hot
Springs.
(Prior code § 35.154; Ord. 517 § 4, 2010)
The amount of the special tax shall be based in part upon the
land use category of the subject parcel (land use category), as set
forth in Appendix A hereto and incorporated herein by this reference,
and shall be initially in the amounts set forth in Appendix A.
(Prior code § 35.155; Ord. 517 § 5, 2010)
No boundary modifications to the existing special tax area and
no modifications to the land use categories shall be made which will
result in an increase in the rate or amount of any special tax above
the rate or amount set forth in this chapter unless such an addition
or modification is submitted to the voters and is approved by at least
a two-thirds vote of the electors of the City at an election called
for such a purpose in a manner consistent with California Constitution
Article XIIID, Section 3, California Government Code Sections 53722
et seq., and/or any other applicable constitutional provision, law
or regulation pertaining to such matters.
(Prior code § 35.156)
Notwithstanding Section 3.32.070, any increase in the rate or amount of the special tax which results from a change in zoning (e.g., from recreational to commercial), a change in development (e.g., from unimproved to improved) or usage (e.g., from a hotel to a boarding house) shall not be required to be submitted to the voters for approval. For each real property which is subject to a change in zoning, or for which a change in development or a change in usage is approved, the rate of the special tax that will be levied upon the real property shall be the rate applicable to other similarly situated properties in that particular zone, with that particular type of development and usage. This paragraph shall be interpreted in a manner which is consistent with this chapter.
(Prior code § 35.157)
The special tax shall be imposed on all parcels of real property
located within the special tax area unless otherwise specifically
exempted in this chapter.
(Prior code § 35.158)
Parcels owned by the City, the federal government, the state,
or any other local public agency and parcels owned by any other public
or private entity that is specifically exempted from local property-related
taxation regulations under any applicable federal or state statute
or regulation shall be exempt from the imposition of the special tax
set forth in this chapter.
(Prior code § 35.159)
Any non-public entity holding or possessing a leasehold interest or any other similar possessory interest in any real property specifically exempt under Section 3.32.100 shall be subject to the imposition of the special tax in a manner consistent with the purposes and provisions of this chapter.
(Prior code § 35.160)
Parcels annexed by the City after the effective date of the
ordinance codified in this chapter shall be included in the special
tax area which most closely resembles the zoning, land use and locational
characteristics of the respective parcel, as shall be determined by
the City, and the subject parcel shall be subject to the imposition
of the special tax set forth in this chapter only if the imposition
of the special tax on the subject parcel is accomplished in a manner
consistent with California Constitution Article XIIID, Section 3,
California Government Code Sections 53722 et seq., and/or any other
applicable constitutional provision, law or regulation pertaining
to such matters.
(Prior code § 35.161)
The amount of the special tax as set forth in this chapter shall
be adjusted annually by the cost of living increase as represented
in the Consumer Price Index utilized by the Department of Labor for
the area including Riverside County (currently, the Metropolitan Los
Angeles area) for the most recent 12 months preceding the annual review
of the cost of living pursuant to this section, or three percent,
whichever is less.
(Prior code § 35.162)
Other than the annual adjustments set forth in Section 3.32.130, the City, the City Council and/or any other decision-making authority of the City shall be prohibited from increasing the rate or amount of the special tax above the rate or amount set forth in this chapter unless such an increase in the rate or amount is submitted to the voters and is approved by at least a two-thirds vote of the electors of the City at an election called for such a purpose in a manner consistent with California Constitution Article XIIID, Section 3, California Government Code Section 53722 et seq., and/or any other applicable constitutional provision, law or regulation pertaining to such matters.
(Prior code § 35.163)
The special tax and all applicable penalties and interest shall
be deemed a civil debt owing to the City which may be collected in
the manner provided by the municipal code or any other applicable
law, rule or regulation.
(Prior code § 35.164)
The assessment and tax collection duties associated with the
special tax described in this chapter shall be, pursuant to California
Government Code Section 51501, the responsibility of the Assessor
and Tax Collector of the County of Riverside.
(Prior code § 35.165)
The special tax set forth in this chapter shall be due in two
equal installments on the same dates in accordance with the schedule
utilized by the assessor and tax collector of the County in collecting
other property taxes on behalf of the City.
(Prior code § 35.166)
The special tax set forth in this chapter shall be collected
in the same manner in accordance with the procedures utilized by the
Assessor and Tax Collector of the County in collecting other property
taxes on behalf of the City.
(Prior code § 35.167)
The special tax shall be subject to the same penalties and interest
set forth by the County on behalf of the City and such penalties and
interest shall constitute a lien upon the subject parcel until it
has been paid.
(Prior code § 35.168)
The City Council, by three affirmative votes, is authorized:
A.
To reduce
the amount of the special tax pro rata among parcels for a current
fiscal year if it is determined within the City Council’s sole
discretion that the amount of revenue produced by the special tax
exceeds the cost of the public safety services for that fiscal year.
B.
To sit
as a Board of Equalization under procedures to be adopted to equalize
inequities and reduce hardships for the current fiscal year created
by a literal interpretation of this chapter and any such action taken
in this capacity shall be deemed an administrative action.
C.
To annually
provide an official assessment book designating the actual special
tax levy on each parcel to the Assessor and Tax Collector of the County.
D.
To amend
this chapter for the purpose of administering the general purposes
of the article and conforming with any applicable Federal and/or State
statute, rule or regulation.
(Prior code § 35.169)
This chapter shall not expire until repealed by the voters.
|
Appendix A
| |||
|---|---|---|---|
|
LAND USE CATEGORY
|
UNIT OF MEASURE
|
TAX RATE
|
NEW TAX RATE
|
|
Single-Family Residential/R-1/CON
|
Per dwelling unit
|
$120.87
|
$103
|
|
Duplexes/R-2
|
Per dwelling unit
|
$67.60
|
|
|
Apartments/Mobile Homes/R-3
|
Per dwelling unit
|
$38.71
|
|
|
Residential Vacant
|
Per dwelling unit
|
$8.57
|
$19.14
|
|
Commercial Developed
|
Per acre (<or = 0.15 acres)
|
$3,734.14
|
|
|
Commercial Developed
|
Per acre (>0.15 acres)
|
$3,253.20
|
|
|
Commercial Vacant
|
Per acre
|
$116.66
|
$267.60
|
|
Industrial Developed
|
Per acre
|
$521.92
|
|
|
Industrial Vacant
|
Per acre
|
$2.36
|
$5.42
|
|
Hotel Developed
|
Per room
|
$38.16
|
|
|
Hotel Vacant
|
Per acre
|
$9.80
|
$22.50
|
(Prior code § 35.171; Ord. 517 § 6, 2010; Ord. 643 11-7-17)
