Antioch Municipal Code Ch. 8 New Area Development Tax

This chapter shall be known as the “New Area Development Tax Law” of the city.

('66 Code, § 3-8.01) (Ord. 542-C-S, passed 2-24-83)

The Council finds that a number of municipal services are required when property is annexed to the city for residential development. Frequently, a full level of service is required before the city realizes the full benefit of property taxes from the area. This is because a substantial period of time usually elapses between the construction of infrastructure and eventual sale of homes to consumers and before the receipt of taxes on the full value of the homes. During this time the city must provide the full range of municipal services to the area, and the level of property taxes received during this time is insufficient to fund such services. The new area development tax is therefore imposed to avoid a drain on the city's finances during such circumstances. The Council finds that failure to impose such tax would place the residents of the subdivisions in question, or of the immediate community, or both, in a condition perilous to their health and safety.

('66 Code, § 3-8.02) (Ord. 542-C-S, passed 2-24-83)

The new area development tax shall be an alternative to the annexation fees established by Resolution No. 82/43. A developer, at his option, may pay either the annexation fee as established by said resolution or the new area development tax. However, it is mandatory that either said tax or said annexation fee be paid. If the developer pays said tax, he shall receive a credit for moneys paid pursuant to Resolution No. 82/43.

('66 Code, § 3-8.03) (Ord. 542-C-S, passed 2-24-83)

The new area development tax shall be applicable to property which had not been recorded for annexa-tion on or before August 5, 1982. Recognizing that commercial and industrial development generates revenue to the city in addition to property taxes, such as the sales tax and other levies, the new area development tax shall be applicable only to residential development.

('66 Code, § 3-8.04) (Ord. 542-C-S, passed 2-24-83)

(A) The new area development tax shall be paid as follows:

(1) Per gross acre prior to the recordation of annexation, $100; and

(2) Per dwelling unit prior to the city approval of final subdivision maps, use permits, or any other land entitlement, $120.

(B) The amount of tax shall escalate each July 1, beginning the first full year after the adoption of this chapter, at the rate of the Consumers Price Index for the San Francisco Bay Area, as calculated by the Finance Department.

('66 Code, § 3-8.05) (Ord. 542-C-S, passed 2-24-83)

If for any reason a court of competent juris-diction finds the point of collection to be invalid or unenforceable, the new area development tax shall be paid prior to the issuance of a building permit or at such other point which is approved by the court. If for any reason the portion of the tax based upon acreage is found invalid or unenforceable, the base rate of the tax shall be $140 per dwelling unit.

('66 Code, § 3-8.06) (Ord. 542-C-S, passed 2-24-83)

The new area development tax is imposed for revenue-raising purposes. The proceeds shall be placed into the General Fund for general govern-mental purposes and operations.

('66 Code, § 3-8.07) (Ord. 542-C-S, passed 2-24-83)