The purpose of this chapter is to establish an alternative procedure for fixing the amount of billing and collecting any assessments or reassessments duly levied under Chapter 10.68, under Ordinance No. 3282, or under any other City ordinance or general law. Its provisions shall apply to the fiscal year 1973-74 and any succeeding fiscal year as to which the Council adopts, prior to August 1st, a resolution declaring that its provisions apply to the fiscal year set forth in said resolution. The provisions of the general law and Chapter 10.68 shall apply to the levy, billing and collection of assessments for fiscal years not identified in such a resolution.
(Ord. 3598, 1973)
Annually, between the first Monday in March and the first Monday
in September, the City Treasurer shall assemble and prepare an assessment
roll in which shall be listed all of the property within the assessment
district which is subject to assessment for district purposes under
applicable law.
(Ord. 3598, 1973)
The Director of Finance shall annually cause to be prepared
a budget for each bond issue hereunder which shall include the following:
A.
The
gross amount required to pay the principal and interest on the bonds
which has or will accrue before the proceeds of the next assessment
levy shall be available therefor;
B.
The
balance available therefor in the bond interest and redemption fund
created for said bonds;
C.
The
amount estimated to become available therefor pursuant to any pledge
in the assessment proceedings, from any revenues which may be provided
to be collected by the City on any vehicle off-street parking places
or facilities in or for the parking assessment district created for
said bonds, which amount shall be provided in the City budget for
the fiscal year for which an annual assessment is to be levied;
D.
The
amount of additional contributions, if any, which the City proposes
to make to the bond fund for said year, which amount shall be provided
in the City budget for the fiscal year for which an annual assessment
is to be levied;
(Ord. 3598, 1973)
The amount provided in Section 10.72.030.E, including provisions for anticipated delinquencies, shall be raised by annual ad valorem assessments on all real property subject to assessment within the parking assessment district, in the ratio of its net adjusted assessed valuation as determined under Section 10.72.050, until all of the bonds and the interest to accrue thereon have been paid in full.
(Ord. 3598, 1973)
The roll prepared pursuant to Section 10.72.020 shall contain in separate columns under the appropriate heading:
A.
The
name of the assessee as shown by the last equalized County Assessment
Roll or as known to the City Treasurer, and if not so shown or known,
"unknown owners";
B.
The
County Assessor's parcel number or other description sufficient to
identify the property;
C.
The assessed valuation of the land, the assessed valuation of the improvements, and the total assessed valuation of land and improvements, as to each parcel, all as shown on the current County Assessment Roll. The County Assessor of the County of Santa Barbara shall be requested, pursuant to Section 2056 of the Revenue and Taxation Code, to provide in writing an estimate of the value of all publicly-owned properties within the assessment district for the fiscal year 1973-74 and any other year as to which the procedures of this chapter are applicable, as provided in Section 10.72.010, according to his or her current assessment practices, and such estimate shall be deemed to be the assessed value for assessment purposes.
In the event the County Assessor fails or refuses to provide
such estimate for any fiscal year, the estimated assessed value of
such public property shall be determined by the Director of Public
Works in consultation with the County Assessor, to the extent such
consultation is possible, as provided in Section 16 of Ordinance No.
2826, added by Ordinance No. 3576. In making such estimate, the Director
of Public Works may enlist the services of competent appraisers and
shall conform to current assessment practices of the County Assessor
insofar as such practices may be ascertained, through the County Assessor
or otherwise;
D.
The
zone within which each parcel is located, as established in the proceedings,
and the adjusted assessed valuation resulting from the zone percentages;
E.
The
amounts of any credits applied for and granted on account of off-street
parking facilities provided under the criteria established in the
proceedings;
F.
The
net adjusted assessed valuation for each parcel;
G.
The
total net adjusted assessed valuation of all assessable properties
in the district;
H.
The
changed assessed values of property after the equalization hearing
hereinafter provided, the resulting changes in net adjusted assessed
valuation, and the total thereof;
I.
Any
other things necessary or desirable for understanding and clarity.
(Ord. 3598, 1973)
The roll shall be accompanied by an official map of the district,
which shall show the district boundaries, parcel boundaries and numbers,
zoning, streets, off-street parking lots and facilities and other
data necessary for identification of the properties subject to assessment.
(Ord. 3598, 1973)
On or before the first Monday in August in each year the Director
of Public Works shall complete his or her assessment roll of public
properties and deliver it to the City Treasurer; provided that the
roll for the fiscal year 1973-74 shall be delivered on or before September
20, 1973.
(Ord. 3598, 1973)
Upon receiving notice from the City Treasurer that the assessment
rolls are available, the City Clerk shall immediately give notice
of the time, fixed by the Council, when the Council acting as a Board
of Equalization will meet to equalize assessed values.
(Ord. 3598, 1973)
The notice shall be given by one publication in a newspaper
published in the City.
(Ord. 3598, 1973)
The City Clerk shall cause notice of the hearing on the first
roll for any bond issue to be mailed to property owners within the
parking assessment district, postage prepaid, as follows:
A.
To
all persons owning real property proposed to be assessed, whose names
and addresses appear on the assessment roll, at said addresses, or
as otherwise known to the Clerk;
B.
In
case of doubt as to the name and address of any owner, the Clerk shall
cause said notice to be conspicuously posted on the property of such
person in the assessment district, at or near the entrance thereto,
so that it will be visible to persons on entering, leaving or passing
said property.
(Ord. 3598, 1973)
Notice may but shall not be required to be mailed to any persons
as to a hearing on subsequent assessment rolls.
(Ord. 3598, 1973)
The time for the meeting shall be not less than 10 days nor
more than 20 days from the publication and mailing (in the case of
first roll) of the notice.
(Ord. 3598, 1973)
Until the equalization hearing commences the assessment roll
shall remain in the Office of the City Treasurer for the inspection
of all persons interested.
(Ord. 3598, 1973)
On the day specified in the notice of equalization, the Council
shall meet as a Board of Equalization to hear and determine objections
to the valuation and assessment coming before it, including questions
of zoning and assessment credits. The Council shall make no changes
in assessed valuations as equalized by the Board of Supervisors of
the County of Santa Barbara, but shall hear and consider all competent
evidence regarding and make any changes as may be just in assessed
valuation estimated by the Director of Public Works pursuant to Section
10.72.050.C.
(Ord. 3598, 1973)
The notice shall be substantially as follows:
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NOTICE OF HEARING ON PARKING ASSESSMENT ROLL PROJECT NO.
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NOTICE IS HEREBY GIVEN that the City Treasurer has caused to
be prepared an assessment roll which provides the basis for levying
ad valorem assessments on the properties within the parking district
created and established for Vehicle Off-Street Parking Project No.
_________, for the fiscal year _______ upon the several parcels of
land in the parking assessment district created to pay the principal
and interest of the bonds issued in said project, which roll is open
to public inspection.
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Said roll will be heard by the Council at its meeting to be
held on the _________ day of __________, 20____, at the hour of 2:00
p.m., Council Chambers, City Hall, Santa Barbara, California, at which
time said Council will consider the assessed valuations and hear all
persons interested therein.
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The Council will not consider changes in assessed valuations
as equalized by the Board of Supervisors of the County of Santa Barbara
for tax purposes generally, but will hear and consider any matters
relating to assessment credits based on private parking provided.
The Council will hear and consider all competent evidence regarding
and make any changes it deems to be just in assessed valuations estimated
by the Director of Public Works pursuant to Section 10.72.050.C of
the Santa Barbara Municipal Code.
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Any interested person, objecting to the zones, credits, or (within
the foregoing limits) the amounts of the assessed value on any parcel
of land owned by him or her, may file with the City Clerk at or before
the hour fixed for hearing, a protest in writing signed by him or
her, describing the parcel so that it may be identified, and stating
the grounds of his or her protest, and may appear at said meeting
and be heard in regard thereto.
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(Ord. 3598, 1973)
Affidavits of publication and mailing notices of hearing shall
be made and filed with the Clerk.
(Ord. 3598, 1973)
The Clerk shall endorse on each protest the date it is filed
with her, and shall show whether such protest is filed prior to the
hour fixed for hearing. No protest received after said hour shall
be legal, but the Council may, at its discretion, consider said protests
and hear the signers thereof.
(Ord. 3598, 1973)
At the time and place fixed for said hearing, or at any time
to which said hearing is adjourned, the Council shall:
A.
Hear
all persons having an interest in any real property within the district;
B.
Hear
all objections, protests or other written communications from any
persons interested in any real property within the district;
C.
Take
and receive oral and documentary evidence pertaining to the matters
contained in the roll;
D.
Remedy
and correct any error or informality in the roll, and revise and correct
any of the acts or determinations of the Director of Finance or of
the Director of Public Works as contained in the roll;
E.
Amend,
alter, modify, correct and confirm said roll and each of the assessments
therein.
(Ord. 3598, 1973)
The Council acting as a Board of Equalization shall continue
in session from time to time as long as may be necessary but not to
exceed 10 days exclusive of Sundays.
(Ord. 3598, 1973)
The Clerk shall be present during the equalization proceedings
and note all changes in the valuation of the property and the names
of the assessees.
(Ord. 3598, 1973)
All decisions and determinations of the Council, on notice and
hearing as aforesaid, shall be final and conclusive upon all persons
entitled to appeal to it, as to all errors, informalities and irregularities
which the Council might have avoided, or have remedied during the
hearing on the roll.
(Ord. 3598, 1973)
Within 10 days after the close of the equalization session the
City Treasurer shall add the total values and determine the total
net adjusted assessed valuation of the property after final equalization
by the Council.
(Ord. 3598, 1973)
On or before the first Tuesday in October, the Council shall,
by resolution, fix the assessment rate for the current fiscal year,
which rate shall be sufficient, after adequate allowance for anticipated
delinquencies, to raise the full amount determined by the Director
of Finance under Section 10.72.030.E.
(Ord. 3598, 1973)
The City Treasurer shall compute and enter in a separate column
of the assessment roll the respective sums in dollars and cents, rejecting
fractions of a cent, to be paid on the property listed.
(Ord. 3598, 1973)
All assessments levied on real property and improvements are
a lien upon the same, which lien attaches as of noon on the first
Monday of March of the year in which the assessment is levied.
(Ord. 3598, 1973)
The City Treasurer and Tax Collector within 20 working days after the tax rate has been set, shall mail assessment bills to the persons to whom notices of the equalization hearing were sent pursuant to Section 10.72.100. Assessment installments due on bonds issued under the Improvement Bond Act of 1915, weed abatement charges, and other charges provided by law may be included in the same billing. The bills shall be substantially in the form attached hereto and filed in the Office of the City Treasurer.
(Ord. 3598, 1973)
A.
Said
special assessment shall be collected upon the last assessment roll
as equalized by the Council. It shall be in addition to all other
taxes levied for general City purposes, and shall be collected together
with, and not separate from any other charges lawfully included in
said bill, and enforced, in the case of privately owned property,
in the same manner and at the same time, and with the same penalties
and interest, as are other taxes and charges for City purposes, and
all laws applicable to the levy, collection and enforcement of taxes
for City purposes are applicable to said special assessment levy,
and the assessed real property, if sold for taxes, shall be subject
to redemption within one year from the date of sale in the same manner
as such real property is redeemed from the sale for general City taxes
and if not redeemed shall in like manner pass to the purchaser.
B.
All
duties with regard to the collection and enforcement of said special
assessments not otherwise provided in this chapter shall be performed
by the City Treasurer and Tax Collector. In the case of enforcement
of assessments against public properties, the City has and may exercise
all of the remedies provided by Section 5302.5 of the Streets and
Highways Code and other general laws, including mandate against the
appropriate public board or officer to compel the levy of a tax to
pay such assessments.
(Ord. 3598, 1973)
All assessment levies, billings, collection and proceedings
to enforce collection of parking assessments heretofore taken by any
City officer, board or employee are hereby confirmed, validated and
declared legally effective.
(Ord. 3598, 1973)
All bonds issued and all assessments levied and collected pursuant to the provisions of Chapter 10.68 and all assessments levied and collected pursuant to this chapter shall by their issuance and levy be conclusive evidence of the regularity, validity and legal sufficiency of all proceedings, acts and determinations in any way pertaining thereto, and after the same are issued no assessment levied or collected for the purpose of paying the principal or interest on said bonds shall be held invalid or illegal, or set aside by reason of any error, informality, irregularity, omission or defect in said proceedings, not amounting to a want of due process of law.
(Ord. 3598, 1973)
A.
No assessment or bonds, or any order for their issuance, and no proceedings prior thereto, shall be held invalid by any court for any error, omission, irregularity, informality, or other defect in the same, where the resolution of intention has been published as provided in Chapter 10.68.
B.
No
proceeding taken or had under this title shall be held to be invalid
on the ground that the real property or a portion thereof, upon which
the work or improvement or part thereof, is to be done or was done,
has not been lawfully dedicated or acquired, or an action for the
acquisition thereof has been filed, or otherwise, at any time before
judgment has been entered in any legal action or proceeding involving
such issue.
C.
All
the decisions and determinations of the Council, upon notice and hearing
as aforesaid, shall be final and conclusive upon all persons entitled
to appeal under the provisions of this title, as to all errors, informalities,
omissions, irregularities, and other defects, which the Council might
have avoided, or might have remedied, during the progress of the proceedings,
or which it can at that time remedy.
(Ord. 3598, 1973)
