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HomeMy WebLinkAboutOrdinance 69 ORDINANCE NO. 69 ~ -~ AN ORDINANCE OF THE CITY OF SARATOGA IMPOSIN AND LEVYING A SPECIAL TAX FOR MAINTENANCE OF PUBLIC STREETS AND ROADS The City Council of the City of Saratoga does ordain as follows: SECTION 1. PURPOSE AND INTENT. It is the purpose and intent of this Ordinance to impose a special tax pursuant to the provisions of Article XIII(A) of the California 'Constitution and Sections 50075-50077 of the California Government Code, to be levied annually for five succeeding fiscal years beginning 1985-86, for the purpose of maintaining public streets and roads within the City of Saratoga. SECTION 2. DEFINITION. The following definitions shall apply throughout this Ordinance: (a) "Parcel" means the land and any improvements thereon designated by an assessor's parcel map and parcel number and carried on the secured property tax roll of the County of Santa Clara.' (b) "Dwelling unit" means any building or portion thereof which is used or designated for personal habitation exclusively by one household and contains living accommodations with cooking, living and sleeping facilities. (c) "Household" means one or more persons who live together in a dwelling unit an~l maintain a single domestic establishment. (d) "Residential parcel" means any parcel containing one or more, but not more than four dwelling units. It shall not include parcels which also contain churche~ or other commercial, industrial or institutional improvements. (e) "Vacant parcel" means a parcel which is not improved with any building, structure.or other appurtenance located on the land, except vacant parcel shall include a parcel improved only with fences, poles, walls or~ water wells. (f) "Agricultural parcel" means a parcel in which the land is used for the cultivation of crops, vines, food products, livestock, grazing, horticulture or open space. (g) ~"Commercial parcel," "industrial parcel," "institutional parcel" means any parcel wl~ieh is not a residential, vacant or agricultural parcel. SECTION 3. SPECIAL TAX LEVY. There .is hereby levied annually for a term of five succeeding fiscal years beginning 1985-86, upon each parcel of real property in the incorporated area of the City of Saratoga a special tax as set forth below. No such special tax shall be imposed upon federal, state or local governmental agencies or upon any utility, school \ 6/20/84 9r fire district. The special tax shall be imposed and is levied upon parcels described in the last equalized assessment roll for each of the five fiscal years during thee° term of the tax, at rates not to exceed the following schedule: ~ TYPE OF ANNUAL RATE PER ANNUAL RATE PER PARCEL PARCEL FOR FISCAL PARCEL FOR FISCAL YEAR 1985-86 YEARS 1986-87 THROUGH 1989-90 Residential, agricultural or v~cant parqel $ 80 $100 . Co.mmercial, industrial or institutional parcel $ 160 $200 SECTION 4. USE OF TAX REVENUE. The revenues raised from the special tax imposed by this Ordinance shall be kept by the City of Saratoga as a separate fund and utilized exclusively for payment of costs and expenses relating to the maintenance, resurfaeing and repair of public streets and roads within the City. SECTION 5. ALTERATION OF TAX BY CITY COUNCIL. The City Council of the City of Saratoga is authorized to reduce the special tax imposed by Section 3 of this Ordinance by a simple majority vote; provided the same percentage reduction is made in the tax on each type of parcel specified in Section 3. Having reduced the tax below the amount set forth in Section 3, the City Council may by a simple majority vote .increase the tax to the. amounto stated in Section 3, provided the same percentage increase is made .in the tax on ~ch type of parcel specified in Section 3. lJnder no eir'eumstanees may the tax exceed the amount set forth in Section 3. SECTION 6. 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. The lien shall attach at 12:01 a.m. on March 1 preceding the fiscal year for which the~ taxes are levied. (b) Collection. The special tax is not an ad valorera tax on real proper~oty; however, as authorized by Government Code Section 50077, the special tax shalll6e 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 valorera property taxes. The taxes on each parcel shall be.billed on the secured roll tax bills. Failure to pay when due will result in the imposition of penalties and interest in the same manner as if the taxes were ad valorera property taxes. (e) Recovery of County Costs. The County of Santa Clara shall-be entitled to deduct the reasonable costs of collection and administrati~{~ o'f this Ordinance before remitting the tax revenues collected to the City of Saratoga. (d) Administrative Regulations. The City Council of the City of Saratoga may from time to time adopt regulations necessary for the enforcement and 6/20/84 -2- administration of the special tax provided herein. Such regulations shall be consistent with the purpose and intent of this Ordinance. SECTION 7. APPEALS. (a) Notice of Right to Appeal. Within twenty (20) calendar days after the tax bills containing the special taxes imposed by this Ordinance have been mailed, the City Council shall cause a notice of right to appeal to be published once a week for two successive weeks in a newspaper of general circulation in the City of Saratoga. Such notice shall be headed "Notice of Appeal Period and Procedure for City of Saratoga Special Tax for Maintenance of Public Streets-and Roads" and shall contain the wording of paragraph (b) of this Section 7. (~) Appeals Procedure. Appeals from the amount of the special tax for maintenance of public streets and roads levied upon a parcel, or from any component of the tax, must be made in accordance with the following: (1) Application. Appeal shall be initiated by the taxpayer by written application addressed to the Saratoga City Council, 13777 Fruitvale Avenue, Saratoga, California 95070. The application must be received no later than December 31, 1985, for the 1985-86 tax and no later than December 31 for subsequent years. Such application for reduction shall set forth all facts upon which the taxpayer relies as support for the tax reduction sought. The application must give the mailing address of the taxpayer, 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 statement by the taxpayer made under penalty of perjury that the facts set forth in the application are true. Applications which comply with the requirements stated above shall be set for hearing by the Saratoga City Council as soon as reasonably possible. Notice of such hearing shall be mailed to the appealing taxpayer at least fourteen (14) calendar days in advance of the hearing date. Filing of an appeal is not grounds for failing to pay the entire amount of the special tax as due on the tax bill. (2) Hearing. The taxpayer or the taxpayer's designated representative 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 City's representatives and by members of the City Council. The City's representatives may also present any relevant evidence and may be examined under oath by the taxpayer or'the taxpayer's designated representatives and by members of the City Council. The burden of proof of any factual question shall be on the taxpayer. A decision on the appeal shall be rendered by the City Council within thirty (30) days after the conclusion of the hearing. SECTION 8. SEVERABILITY CLAUSE. If any section, subsection, sentence, clause or phrase 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. The voters of the City of Saratoga hereby declare that they would have adopted this Ordinance and each section, subsection, sentence, clause or phrase thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses or phrases be declared invalid. 6/20/84 -3- SECTION 9. EFFECTIVE DATE~ REPEAL. This Ordinance shall take effect immediately upon approval by two- thirds of the votes cast by voters voting upon the proposition that this Ordinance be adopted in an election to be held on November 6, 1984. In the event the initiative measure for amendment to Article XIIIA of the California Constitution is adopted by the voters in the general election to be held on November 6, 1984, the City Council of the City of Saratoga may repeal this Ordinance by majority vote. PASSED AND ADOPTED at a regular meeting of the City Council of.the City of Saratoga held on the 18th day of July , 1984, by the following vote: AYES: Councilmembers Callon, Clevenger, Hlava, Moyles and Mayor Fanelli NOES: 'None AT'~ ~/ J. WAYNE DERNETZ~-~ City Clerk APPROVED AS TO FORM: Ibe above and foregoing is a irue and correct copy cf O~ ii~!nr%'e ........ wrfich has been HAROLD S. TOPPEL City Attorney bep.' c%?CrZ:ii:E' Date NOTE: This ordinance was voted down 11/6/84 and thus never became effective. 6/20/84 -4-