The express purpose for which the benefit assessment is levied is to establish a stable source of supplementary funds to obtain, furnish, operate and maintain fire suppression equipment and to provide structural fire suppression services in the Amador fire protection district ("district" hereinafter) whether or not fire suppression services are actually used by those obligated to pay the benefit assessment. The district is composed of the unincorporated area of the county excluding said area covered by the Lockwood fire protection district, Kirkwood public utilities district, Sutter Creek fire protection district, and the Jackson Valley fire protection district ("benefit assessment area" hereinafter).
(Ord. 1687 § 1, 2009; Ord. 1240 § 1(part), 1990)
The existing structural fire suppression services in the district for the real property therein are being funded by local property taxes and by fund-raising events by volunteer fire departments in the district.
(Ord. 1240 § 1(part), 1990)
The level of structural fire suppression services in the district which can be provided by said existing revenue sources has been determined to be inadequate to meet the current needs for said structural fire suppression services in the benefit assessment area.
(Ord. 1240 § 1(part), 1990)
Any funds collected from the benefit assessment authorized by this chapter shall be expended only for structural fire suppression services provided within the district. Any unexpended funds raised by the benefit assessment remaining at the end of the fiscal year shall be carried over for use for the same purpose in the next fiscal year.
(Ord. 1240 § 1(part), 1990)
An annual benefit assessment to raise revenue to fund structural fire suppression services is levied upon improved and unimproved real property located within the district except for public property exempt by statute. The benefit assessment is based on the type of use of the property as the use creates present or future need for structural fire suppression services which directly relates to the benefit to the parcel as set forth in Attachment A, which is adopted by reference as if set forth in full and a copy of which is on file in the office of the clerk of the board. The initial assessment shall be for the fiscal year commencing on July 1, 1990, and extending through June 30, 1991.
(Ord. 1240 § 1(part), 1990)
Prior to the end of each July, the county board of supervisors as the governing body of the district ("board of supervisors" hereinafter) shall levy a benefit assessment for the next fiscal year pursuant to this chapter upon all improved and unimproved parcels in the district as set forth in Attachment A, which is adopted by reference as if set forth in full and a copy of which is on file in the office of the clerk of the board, in amounts not exceeding the maximum per parcel as set forth herein.
The maximum assessment is twenty dollars per year for vacant parcels, thirty dollars per year for improved residential parcels, and seventy-five dollars per year plus a risk assessment based on square feet and use for improved commercial/industrial parcels. Those maximum assessment amounts may be increased annually by the board of supervisors by a percentage equal to the percentage increase of the adjusted consumer price index measured between January 1st of the immediately preceding fiscal year and the preceding January 1st as determined for the San Francisco Bay Area by the U.S. Department of Labor but never to exceed two percent. Increases in the benefit assessment exceeding inflation (limited to two percent annually) shall not be made unless they are authorized by an election in the year for which such increases are proposed.
(Ord. 1240 § 1(part), 1990)
The benefit assessment levied on each parcel pursuant to this chapter shall be a charge upon the parcel and shall be due and collectible as set forth in Section 7.60.090 of this chapter.
(Ord. 1240 § 1(part), 1990)
The county treasurer/tax collector shall collect the benefit assessment authorized herein for the initial fiscal year 1990-91 and for subsequent fiscal years in the same manner, and subject to the same penalties as other assessments, charges and taxes fixed and collected by or on behalf of the county. For fiscal year 1990-91, the district may bill the property owners for the benefit assessment in lieu of their being collected by the treasurer-tax collector. The county may deduct its reasonable costs incurred for that service before remittance of the balance to the district.
(Ord. 1240 § 1(part), 1990)
Insofar as feasible and not inconsistent with this chapter, the times and procedures regarding exemptions, due dates, installment payments, corrections, cancellations, refunds, late payments, penalties, liens, and collections for secured roll ad valorem property taxes shall be applicable to the collection of this benefit assessment. Notwithstanding anything to the contrary in the foregoing, the secured roll tax bills shall be the only notices required for any benefit assessment levied under this chapter.
(Ord. 1240 § 1(part), 1990)
On order of the board of supervisors the benefit assessment levied under this chapter may be corrected on any particular parcel of real property within the benefit assessment area. A copy of the board of supervisors' minutes correcting any benefit assessment shall be delivered to the auditor/controller and treasurer/tax collector.
(Ord. 1240 § 1(part), 1990)