This chapter is enacted under authority of Section 53978 of the Government Code, for the purpose of establishing, upon the approval of two-thirds of the voters, a special tax to fund an increased level of Sheriff's Department Patrol and Detective services, together with the necessary additional patrol vehicles, safety equipment and technical/clerical support personnel.
The immediate and growing need for additional law enforcement services in the unincorporated area exceeds this County's current and foreseeable funding capability. Substantial increases in the population of the unincorporated area, accompanied by an ever increasing demand for law enforcement services, the increasing incidence of drug-related crime, and the rising level of gang infiltration and activity compel this County to seek an alternative source of funding, in order to provide an increased level of law enforcement services necessary for the protection of the public peace and safety.
(SCC 739 § 1, 1988)
"Parcel"
shall mean any contiguous unit of improved or unimproved real property in the unincorporated area of the County of Sacramento, which is held in separate ownership. "Parcel" shall be referable by Assessor's Parcel Number, as shown in the records of the Assessor, and shall include a condominium unit, as defined by Section 1351(f) of the Civil Code, and any other unit of real property subject to the California Subdivided Lands Act (Business and Professions Code Section 11000 et seq.). As used in Sections 3.36.070 through 3.36.100, inclusive, "Parcel" shall include any combination of contiguous separately numbered Assessor's parcels held in the same ownership which in fact comprise, as applicable, a single apartment complex, mobile home park, shopping center, country club, industrial park, farm, ranch, or the like.
(SCC 739 § 1, 1988)
"Residential"
shall mean any parcel which is designated a "Residential Dwelling Unit" general land use, as shown in the records of the Assessor pursuant to the Land Use Code, and which is classified by the Assessor as "single family," "duplex," "triplex," "fourplex," "residential conversion," "boarding house," "rooming house," "sorority house" or "fraternity house," as such terms are used in the Land Use Code, or which consists of an individually owned mobile home site, whether or not situated in a mobile home park.
(SCC 739 § 1, 1988)
"Apartment"
shall mean any parcel which is designated a "Residential Dwelling Unit" general land use, as shown in the records of the Assessor pursuant to the Land Use Code, and which is classified by the Assessor as "low rise apartment", "high rise apartment", "court" or "mobile home park", as such terms are used in the Land Use Code.
(SCC 739 § 1, 1988)
"Commercial"
shall mean any parcel which is designated a "Retail/Commercial", "Office", "Recreational", "Industrial", or "Personal Care and Health" general land use, or a "Residential Dwelling Unit-Motel" or "Residential Dwelling Unit-Hotel", general and specific land use, as shown in the records of the Assessor pursuant to the Land Use Code, as such terms are used in the Land Use Code.
(SCC 739 § 1, 1988)
"Agricultural"
shall mean any parcel which is designated an "Agriculture" general land use or a "Vacant— Agricultural" general and proposed land use, as shown in the records of the Assessor pursuant to the Land Use Code, as such terms are used in the Land Use Code. An agricultural parcel which also contains one or more dwellings shall be assessed pursuant to this chapter at the rate applicable to an agricultural parcel only.
(SCC 739 § 1, 1988)
"CPI"
shall mean the Consumer Price Index published by the United States Bureau of Labor Statistics, for all commodities for all urban consumers in the U.S. City Average Index, or, if publication thereof is discontinued, the consumer price index which is published as the successor thereto.
(SCC 739 § 1, 1988)
Pursuant to the authority granted by Government Code § 53978, there is hereby levied and assessed by the County of Sacramento an annual special tax upon each Parcel in the unincorporated area of the County, commencing on January 1, 1989 for the second half of fiscal year 1988-89 only, and continuing for each full Fiscal Year thereafter. The tax established by this chapter shall not be based upon the value of the parcel assessed.
(SCC 739 § 1, 1988)
The amount of the tax authorized by this chapter shall not exceed the applicable sums set forth in Section 3.36.160, increased annually, commencing with Fiscal Year 1989-90, and continuing each fiscal year thereafter, by the same percentage as the percentage increase, if any, occurring in the CPI between March 1 of the immediately preceding calendar year, and the March 1 immediately preceding commencement of the fiscal year for which the tax is assessed. Provided, however, in no event shall the amount of such increase in any fiscal year exceed a sum greater than 5% of the total tax amount payable for the immediately preceding fiscal year. For fiscal year 1988-89, the sums set forth in Section 3.36.160 shall be prorated for the period January 1, 1989 through June 30, 1989.
(SCC 739 § 1, 1988)
Type of Parcel
Annual Tax Amount
a. Residential
$26
b. Apartment
 
i. Small—20 apartment units or less
$150 or $ 15 per unit, whichever is less
ii. Medium—21-60 apartment units
$400
iii. Large—61 or more apartment units
$650
c. Commercial
 
i. Small—one acre or less
$150
ii. Medium—more than one but less than five acres
$400
iii. Large—five acres or more
$650
d. Vacant land—Residential/Commercial
 
i. Small—five acres or less
$ 25
ii. Medium—more than five but less than fifty acres
$ 50
iii. Large—fifty acres or more
$ 75
e. Agricultural
 
i. Small—200 acres or less
$ 25
ii. Medium—More than 200 but less than 500 acres
$ 50
iii. Large—500 acres or more
$ 75
(SCC 739 § 1, 1988)
The tax established by this chapter, together with all delinquent penalties and interest thereon, shall constitute a lien upon the parcel assessed until such sums are paid. Further, until paid, such tax, penalties and interest shall constitute a personal obligation of the parcel owner(s) of record on the date the tax is due, as such person(s) may be shown in the records of the Assessor, which obligation shall be owed to the County of Sacramento. Such lien and obligation, and each of them, may be enforced by the County of Sacramento by any means now or hereafter authorized by the laws of the State of California.
(SCC 739 § 1, 1988)
The Treasurer-Tax Collector of the County shall collect the tax established by this chapter. Such tax shall be collected in the same manner, and be subject to the same delinquent penalties and interest as are other charges and taxes on real property fixed and collected by the County.
(SCC 739 § 1, 1988)
For Fiscal Year 1988-89, a separate tax bill shall issue for the tax amount, prorated for the period January 1, 1989 through June 30, 1989. The tax for such period shall be due on the date the bill is issued, as shown on the bill, and shall be delinquent, if not paid, on the last day of the month immediately following the month of billing.
For Fiscal Year 1989-90 and continuing each Fiscal Year thereafter, the tax established by this chapter shall be billed on the regular property tax bills issued by the County for that Fiscal Year, and shall be due, and become delinquent, upon the same date(s) as are ad valorem property taxes collected by County.
(SCC 739 § 1, 1988)
Revenue from the tax collected pursuant to this chapter shall be placed in a special fund to be used for the following purposes only, and for no other purposes:
a. 
To pay the salaries and benefits of up to 100 additional Sheriff's Department personnel, in the following categories:
i. 
Sheriff's Patrol Services
60 Deputy Sheriffs
3 Support Personnel
ii. 
Investigative Services
10 Detectives
14 Detectives assigned to a Drug/ Street Gang Task Force
2 Support Personnel
iii. 
Special Services
1 Deputy Sheriff
10 Support and Technical Personnel
b. 
To obtain, furnish, operate, and maintain additional patrol vehicles, and other units and categories of necessary equipment including, but not limited to, portable radios, and safety equipment, in quantities sufficient to enable the additional personnel authorized by subdivision (a) of this section to properly perform their official duties.
c. 
To the extent that such revenue is sufficient to do so, to increase, proportionately, the number of patrol deputies, detectives, support personnel, and related necessary equipment authorized by subdivisions (a) and (b) of this section, in a manner consistent with the purposes of this chapter.
d. 
To reimburse the County for its reasonable costs of collection of the tax, to the extent that such reimbursement from such tax revenue may now or hereafter be authorized by the laws of the State of California.
(SCC 739 § 1, 1988)
The Board of Supervisors may from time to time, by separate ordinance or resolution, provide such procedures as may be deemed by the Board to be necessary or convenient for the administration and enforcement of this chapter, including, without limitation, administrative procedures for review and correction of erroneous tax assessments.
(SCC 739 § 1, 1988)
The tax authorized by this chapter shall not be levied upon the property of any Federal, State, or local governmental agency. To the extent that the same may now or hereafter be authorized by the laws of the State of California, the Board of Supervisors shall be vested with discretion to allow exemptions from the tax upon exactly the same terms and conditions as provided by Section 214 of the Revenue and Taxation Code, as to any Parcel qualifying therefor for purposes of ad valorem property taxation.
(SCC 739 § 1, 1988)
The annual appropriations limit established for the County of Sacramento pursuant to Article XIII B of the California Constitution is hereby changed from $218,458,352 to $226,458,352, commencing with the 1988-89 fiscal year, and ending with the 1992-93 fiscal year. Such changed appropriations limit is hereby authorized solely for the purpose, and only to the extent that may be required, for expenditure of the special tax collected pursuant to this chapter for the purposes authorized by Section 3.36.200 hereof.
Notwithstanding the foregoing, the annual appropriations limit established pursuant hereto, may be adjusted annually for changes in the cost of living and population, in all respects as authorized by Article XIII B of the California Constitution.
(SCC 739 § 1, 1988)
If any section, subsection, sentence, phrase, portion or part of this chapter is for any reason held to be invalid or unconstitutional by any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The People hereby declare that they would have adopted this chapter and each section, subsection, sentence, clause, phrase, part or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, parts or portions be declared invalid or unconstitutional.
(SCC 739 § 1, 1988)
This chapter shall be submitted to the voters of the unincorporated area of the County of Sacramento at the November 8, 1988 general statewide election, and shall become operative only upon the approval of 2/3 of the qualified voters voting upon this chapter.
(SCC 739 § 1, 1988)