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)
The meanings ascribed to the terms set forth under Sections 3.36.030 through 3.36.130 shall govern the interpretation of this chapter.
(SCC 739 § 1, 1988)
shall mean the Assessor of the County of Sacramento.
(SCC 739 § 1, 1988)
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)
shall mean the Land Use Code adopted by the Assessor as set
forth in the Assessor's Official Operations Manual, as now adopted
or hereinafter revised or amended.
(SCC 739 § 1, 1988)
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)
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)
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)
shall mean any parcel which is designated a "Vacant" general
land use, excluding 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.
(SCC 739 § 1, 1988)
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)
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)
shall mean a period of 12 consecutive calendar months commencing
July 1 and ending June 30.
(SCC 739 § 1, 1988)
shall mean non-sworn personnel of the Sheriff's Department,
including, but not necessarily limited to, radio dispatchers, identification
technicians, communications clerks, records clerks, and typist-clerks.
(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:
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)
