Butte County Municipal Code Art. IIA CSA 37 Area Special Property Tax for Stand by Costs of Providing…

a. The Board of Supervisors has determined:

1. It is critically important to the residents and businesses located within the cities of Biggs and Gridley and the adjacent unincorporated area of Butte County (which is co-terminus with the area within the boundaries of County Service Area ("CSA") 37) that a hospital within these communities be available to provide emergency room services; and

2. The Biggs-Gridley Memorial Hospital, which is the sole provider of critical emergency room facilities within these communities, is facing the closure of its emergency room in the absence of funding of the costs of emergency room services which are not otherwise offset by the revenues from operation of the emergency room (referred to herein as the "standby costs"); and

3. Closure of the Biggs-Gridley Memorial Hospital's emergency room would constitute a significant detriment of and to the health, welfare and safety of the citizens residing within the area encompassed by CSA 37; and

4. The levy of a special tax as hereinafter provided within the area co-terminus with the boundaries of CSA 37 and corresponding special taxes levied in the cities of Biggs and Gridley, is necessary to provide funding to maintain operation of the Biggs-Gridley Hospital's emergency room, so as to provide these critical services within the southern portion of Butte County.

b. This Article is adopted in order to establish a dedicated source of funding in the form of a special property tax that will be used exclusively for the purpose of contracting with the Biggs-Gridley Hospital for maintenance of the emergency room services.

(Ord. No. 3937, § 1 (part), 7-25-06)

a. In accordance with and subject to the requirements for voter approval pursuant to the provisions of Articles XIIIA and XIIIC of the California Constitution and Sections 23027, 50075, 50076, 50077 and 53722 et seq. of the California Government Code, a special property tax is hereby established and shall be levied annually, on all taxable real property in that portion of the unincorporated area of Butte County that is co-terminus with the boundaries of CSA 37, existing as of the effective date of this Article, which area is hereby designated as a special zone of benefit within the County of Butte for the purpose of funding emergency room services, the boundaries of which are described in Exhibit "A," attached hereto and incorporated by reference. Commencing in the fiscal year 2006-2007, the special property tax shall be levied annually against all taxable real property, at the maximum flat rate of no more than seventy dollars ($70.00) per Single Family Equivalent Residential Unit (ERU), per year. For the purposes of defining an Equivalent Residential Unit, the following categories are established:

(1) Single family residential (1);

(2) Multi-family residential unit (.75);

(3) Condominium (.75);

(4) Vacant parcels and parcels without residential units shall not be subject to the Tax.

The imposition and levy of this special tax is expressly conditioned upon the adoption by the cities of Biggs and Gridley and the approval of their respective electorates, of special tax measures within their respective jurisdictions which also provide funding for the hospital emergency room at the same rates and for the same duration as set forth in this Article.

b. For purposes of this Chapter, "taxable" properties are those not owned by the County, the State of California, any other public district or agency of the State or the United States of America.

c. The Tax shall not exceed the maximum amount set forth in this section, except that the Tax shall, unless otherwise directed by the Butte County Board of Supervisors, be increased annually by the percentage equal to the percentage change in the Construction Engineering Index for the geographic area most applicable for the preceding twelve (12) month period calculated from April 1 to March 31. Provided, however, that any such annual increase in the Tax shall not exceed three (3) percent. If this index should cease publication, the Auditor-Controller shall use any appropriate official index published by the Bureau of Labor Statistics, or successor, or similar agency as may then exist or may then may be most nearly equivalent thereto.

(Ord. No. 3937, § 1 (part), 7-25-06)

a. The Board hereby calls an election to be held within the County of Butte on November 7, 2006, pursuant to Articles XIIIA and XIIIC, of the California Constitution and Sections 23027, 50075, 50076, 50077 and 53722 et seq. of the California Government Code, and Elections Code Section 9140.

b. The question to be submitted to the County voters at said election shall be:

Shall a special property tax in the amount of seventy dollars ($70.00) per residential equivalent unit, as enacted by Butte County Ordinance No. _____ for a period of ten (10) years, to fund stand-by costs of providing emergency room services at the Biggs-Gridley Memorial Hospital, and a corresponding increase in the County's spending limit for a period of four (4) years, be approved?

c. The Butte County Clerk/Recorder shall serve as the election official conducting this election, in all respects, which shall be consolidated with the general election to be held on November 7, 2006. The costs of the election shall be borne by the County.

(Ord. No. 3937, § 1 (part), 7-25-06)

The proceeds of the Tax shall be deposited in a special fund, maintained by the County, which proceeds, together with any interest and penalties thereon, collected each fiscal year (collectively, the "Tax Proceeds"), shall be used solely for stand by costs in maintaining the operation of emergency room services by the Biggs-Gridley Memorial Hospital as a critical access hospital. The revenues from the tax shall be expended only for the above specified purpose. Upon formation of the Biggs-Gridley Hospital Agency (Agency) the County may transfer the Tax Proceeds to the Agency in order to provide funding which shall be used to contract with the Hospital to fund standby costs incurred in maintaining the Hospital's emergency room.

(Ord. No. 3937, § 1 (part), 7-25-06)

The Auditor-Controller or his/her designee is hereby authorized and directed each fiscal year, commencing with the fiscal year 2006-2007, to determine the Tax amount to be levied for the fiscal year for each taxable parcel of real property within the boundaries of CSA 37 area in the unincorporated area of the County, in the manner and as provided in Section 21A-2. Unless otherwise required by the Board, no Board action shall be necessary to authorize the annual collection of the Tax as herein provided.

(Ord. No. 3937, § 1 (part), 7-25-06)

Pursuant to Sections 50075.1 and 50075.3 of the California Government Code, the specific purposes of the Tax and the requirement that the Tax proceeds be applied to such purposes and the establishment of a special fund for the Tax proceeds are as set forth in section 21A-3. So long as the Tax is collected hereunder, commencing no later than July 1, 2007, or as soon thereafter after said Tax may be levied, the Auditor-Controller is hereby authorized and directed to cause to be prepared and filed with the Board a report that shows the amount of Tax collected and expended and the status of any projects funded with the Tax Proceeds. For purposes of this section, the Auditor-Controller is authorized to retain such consultants, accountants or agents as may be necessary or convenient to accomplish the foregoing. To the extent that the proceeds of the special tax are transferred to the Biggs-Gridley Memorial Hospital Agency (Agency) to implement the purpose of the special tax, said Agency shall provide appropriate information to the County Auditor-Controller in order to provide the annual report to the Board of Supervisors.

(Ord. No. 3937, § 1 (part), 7-25-06)

The Auditor-Controller or his/her designee or agent, is hereby authorized and directed to examine assessment rolls, property tax records, records of the Butte County Recorder and any other records of the County of Butte deemed necessary in order to determine ownership of parcels and computation of the Tax. A certified public accounting firm retained by the County will perform an annual audit to assure accountability of the proper disbursement of these Tax Proceeds in accordance with the objectives stated herein.

(Ord. No. 3937, § 1 (part), 7-25-06)

The Tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes collected by the County of Butte; provided, however, that the Board may provide for other appropriate methods of collection of the Tax by appropriate resolution(s) of the Board. The County shall annually take such steps as are necessary to have the special property taxes collected through the property tax bill. The County shall be entitled to deduct its reasonable costs incurred in collecting the special taxes, which shall not exceed .05 percent of the amount of the special tax.

(Ord. No. 3937, § 1 (part), 7-25-06)

The amount of the Tax, any penalty, and any interest imposed under the provisions of this Article shall be deemed a debt to the County. In addition to the real property lien status imposed by this Article and by law, delinquent taxes and penalties shall also be considered the personal debt of the person(s) owning the subject property. Any person owing money under the provisions of this Article shall be personally liable to all action brought in the name of the County, at its option, for the recovery for such amount.

(Ord. No. 3937, § 1 (part), 7-25-06)

When the amount of the Tax, any penalty, or any interest has been paid more than once, or has been erroneously or illegally collected or received by the County under this Article, it may be refunded, provided a verified claim, in writing, therefore, stating the specific ground(s) upon which the claim is founded, is filed with the Auditor-Controller within one (1) year from the date of payment. If the claim is approved by the Auditor-Controller, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person, his/her administrators or executors.

(Ord. No. 3937, § 1 (part), 7-25-06)

The provisions of this Article shall not apply to any person, or to any property as to whom or which it is beyond the power of the County to impose the Tax herein provided. If any provision, sentence, clause, section or part of this Article is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such provision, sentence, clause, section or part of this Article and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this Article. It is hereby declared to be the intention of the County that this Article would have been adopted had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein.

(Ord. No. 3937, § 1 (part), 7-25-06)

The Board is hereby authorized to promulgate such regulations as it shall deem necessary to implement the provision of this Article, including implementing this Article, which is hereby codified in this Article of the Butte County Code.

(Ord. No. 3937, § 1 (part), 7-25-06)

To the extent that the revenue from the special property tax enacted by this Article is in excess of the spending limit for the County as calculated in accordance with the provisions of Article XIIIB of the California Constitution and applicable statutory provisions, the approval of the special property tax by the voters shall constitute approval to increase the County's spending limit in an amount equal to the revenue derived from the special property tax for the maximum period of time as allowed by law.

(Ord. No. 3937, § 1 (part), 7-25-06)

a. "Operative date" means the first day that the Tax is imposed and collected. The operative date shall be the day following the certification of the election results reflecting approval of the special tax by no less than a two-thirds vote, as required by Articles XIIIA and XIIIC of the California Constitution.

b. Termination Date. The authority to levy the Tax imposed by this Article shall extend only through June 30, 2017.

(Ord. No. 3937, § 1 (part), 7-25-06)

Pursuant to the provisions of Government Code Section 50077.5, any judicial action or proceeding to attack, review, set aside, void or annul this Article and/or the approval of the subject special taxes and/or increase in the spending limitation pertaining to the special tax shall be commenced, if at all, within sixty (60) days of the date of the adoption hereof.

(Ord. No. 3937, § 1 (part), 7-25-06)