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HomeMy WebLinkAbout274ORDINANCE NO. 274 AN ORDINANCE OF THE CITY OF THE TOWN OF LOS ALTOS HILLS IMPOSING A SPECIAL TAX FOR POLICE PROTECTION SERVICES The City Council of the City of the Town of Los Altos Hills DOES ORDAIN as follows: SECTION 1. PURPOSE AND INTENT. There is being submitted to the voters of the City of the Town of Los Altos Hills (herein referred to as the "TOWN") at the General Municipal Election to be held on April 13, 1982, an Ordinance pro- posed by an Initiative Petition, which, if adopted by the voters and among other things, would require that police service continue to be provided at the present level of service or better within the TOWN by way of contracts with public agencies other than the TOWN, unless an affirmative majority of the voters approved the furnishing of a specific service by the TOWN itself. At present the TOWN provides police protection services by con- tract with another public agency, namely, the County of Santa Clara and the Office of the Sheriff thereof. If the Initiative Ordinance is adopted by the voters and the TOWN is compelled to continue con- tracting with and paying the County of Santa Clara for police pro- tection services, or to contract with another public agency for police protection services, then as a result of the passage of Proposition 13 in June, 1978, the TOWN will be unable to increase property tax revenues to meet the anticipated annual increase in the cost of obtaining police protection services by contract with the County of Santa Clara, or with another public agency, as the case may be. V V It is the purpose and intent of this Ordinance to impose a special tax pursuant to the provisions of California Government Code Section 53976 on real property, other than property owned by governmental agencies, within the TOWN for the purpose of augmenting funding of police protection services in order to continue or improve the present level of service. The revenues raised by this tax are to be used solely for the purposes of obtaining, furnishing, operating and maintaining police protection equipment or apparatus, for paying the salaries and benefits of police protection personnel, and for such other police protection expenses as are deemed necessary by the City Council of the TOWN. SECTION 2. DEFINITIONS. The following definitions shall apply throughout this Ordinance: (a) "Parcel" means the land and any improvements thereon designated by a Santa Clara County Assessor's Parcel Map and parcel number and carried on the secured property tax roll of the County of Santa Clara. For purposes of this Ordinance "parcel" does not refer to any land or improve- ment located outside the boundaries of the TOWN or owned by another governmental entity. (b) "Improvement" means any building, structure or fixture located on the land, except fences, poles and walls that are not a part of or connected to a structure. (c) "Combustible improvement" means any improvement any part of which is combustible or the contents of which are combustible. MM V (d) "Improved parcel" means any parcel upon which any combustible improvement exists. (e) "Unimproved parcel" means any parcel, except any improved parcel. (f) "Improved residential parcel" means any parcel containing a dwelling unit. It shall not include parcels which also contain churches or other institu- tional improvements. (g) "Dwelling unit" means any building or portion.. thereof used or designed as a separate living accom- modation with cooking, living and sleeping facilities. SECTION 3. SPECIAL TAX LEVY. The following annual special tax is hereby imposed on all parcels within the City of the Town of Los Altos Hills: (a) Unimproved Parcel. A special tax is imposed on each unimproved parcel in the sum of $ 25.00 per acre or fraction thereof; provided, the tax shall not exceed $ 100.00 regardless of the size of the parcel. (b) Improved Residential Parcel. A.special tax is imposed on each improved residential parcel in the amount of $ 200.00 SECTION 4. ALTERATION OF TAX BY CITY COUNCIL. The City Council of the TORN is authorized to reduce the special taxes imposed by Section 3 of this Ordinance by a simple majority vote; provided, the same percentage reduction is made in the tax on -3- #4r 4 each of the two categories of property specified in Section 3. Having reduced the tax below the rates set forth in Section 3, the City Council may by a simple majority vote increase the tax up to the amount stated in Section 3, provided the same percentage increase is made in the tax on each of the two categories of property specified in Section 3. Under no circumstances may the tax exceed that set forth in Section 3. SECTION 5. COLLECTION AND ADMINISTRATION. (a) Liens. The special taxes imposed under this Ordinance shall constitute a lien on the real property in accordance with Revenue and Taxation Code Section 2187 and shall have the same effect as an ad valorem real property tax lien until fully paid. For fiscal year 1982-83 the lien shall attach at 12:01 a.m. on May 1, 1982, and for subsequent years the lien shall attach at 12:01 a.m. on March 1st preceding the fiscal year for which the taxes are levied. (b) Collection. The special tax shall be collected by,the Tax Collector of the County of Santa Clara at the same time as and along with, and shall be subject to the same interest and penalties, as general ad valorem property taxes collected by the County of Santa Clara on behalf of the TOWN. The taxes on each parcel shall be billed on the secured roll tax bills and shall be collected in the same manner as ad valorem property taxes collected by the County of se V rJ Santa Clara on behalf of the TOWN on the secured roll. Failure to pay when due will result in the imposition of penalties and interest in the same manner as if the taxes were ad valorem property taxes. (c) Recovery of County Costs. The County of Santa Clara shall be entitled to deduct the reasonable costs of collection and administration of this Ordinance before remitting the tax revenues collected to the TOWN. (d) Administrative Regulations. The City Council of the TOWN may from time to time adopt regulations neces- sary for the enforcement and administration of the special tax provided for herein. Such regulations shall be consistent with the purpose and intent of this Ordinance. SECTION 6. APPEALS. (a) Notice of Right to Appeal. Within ten (10) days after the tax bills containing the special taxes imposed by this Ordinance have been mailed, the City Council of the TOWN shall cause a notice of right to appeal to be published once a week for two successive weeks in a newspaper of general circulation published nearest to the TOWN. Such notice shall be headed "Notice of Appeals Period and Procedure for the City of the Town of Los Altos Hills Special Tax for Police Protection Services" and shall contain the precise wording of Paragraph (b) of this Section 6. -5- (b) Appeals Procedure. Appeals of the amount of the special tax for police protection and prevention services for a parcel or of any component of the tax must be made in accordance with the following: (1) Application. Appeal shall be initiated by taxpayer by written application address to the City Council, City of the Town of Los Altos Hills, 26379 Fremont Road, Los Altos Hills, CA 99022. The applica- tion must be received no later than December 1 0£ each year, beginning in 1992. Any such application for re- duction shall set forth all facts upon which the tax- payer relies as support for the tax reduction sought. The application must give the mailing address of tax- payer, must specify by precise address or assessor's parcel number the location of the parcel for which the taxes are being appealed and must contain a state- ment made under penalty of perjury that the facts set forth in the application are true. If the Town's administrative staff and the appealing taxpayer do not agree on a resolution of the matters presented by the appeal, an application which complies with the re- quirements stated above shall be set for hearing before the City Council of the TOWN as soon as reasonably possible. Notice of such hearing shall be mailed to the appealing taxpayer at least five (5) days in advance of the date of the hearing. Filing of an, -6- appeal is not grounds for failing to timely pay the entire amount of taxes specified as due on the tax bill. (2) Hearing. The taxpayer or designated repre- sentative may, but need not, be present at the hearing. If present, the taxpayer or designated representative may present any relevant evidence and may be examined under oath by the members of the City Council. The administrative staff of the TOWN may also present any relevant evidence and be examined under oath by the taxpayer, or designated representative, and by members of the City Council. The burden of proof of any factual question shall be on the taxpayer. Within ten (10) days after the hearing the City Council, by majority vote, shall determine what (i£ any) component of the tax bill shall be reduced or increased and by how much. If taxes are reduced or increased as a result of the decision of the City Council, the taxes shall be refunded or collected, insofar as is feasible, in the same manner as secured roll ad valorem property taxes are refunded or collected after Santa Clara County Assessment Appeals Board hearings. SECTION 7. SEVERABILITY CLAUSE. If any section, subsection, sentence, phrase or clause of this Ordinance is, for any reason, held to be invalid, such decision shall not affect the validity of the remaining portion of this Ordinance. -7- �r '0 The voters of the City of the Town of Los Altos Hills hereby declare that they would have adopted this Ordinance and each section, sub- section, sentence, phrase or clause thereof irrespective of the fact that any one or more sections, subsections, sentences, phrases or clauses be declared invalid. SECTION S. EFFECTIVE DATE AND EXPIRATION OR REPEALING. This Ordinance shall take effect immediately upon its confirma- tion by two-thirds of the voters voting within the TOWN at the General Municipal Election to be held on April 13, 1982, and shall expire on June 30, 1983, unless the California State Legislature shall enact a statute prior to June 30, 1983 extending the date of expiration of Government Code Section 53978 beyond June 30, 1983, in which event this Ordinance shall remain in effect as long as Section 53978 shall remain in effect after June 30, 1983, or until this Ordinance is repealed by a vote of the voters of the City of the Town of Los Altos Hills at an election occurring after this date, whichever first occurs. INTRODUCED at a regular meeting of the City Council held this 6th day of January , 1982, and thereafter PASSED AND ADOPTED at an adjourned regular meeting of the City Council held this 14th day of January , 1982, by the following roll call vote: AYES: Councilmember: Hillestad, McReynolds, Nystrom and Proft NOES: Councilmember: Perkins ABSENT: Councilmember: None ATTEST: City Clerk By Mayor -8-