Butte County Municipal Code Art. X County Service Area 31 (Biggs Swimming Pool) Special Tax

For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section unless the context clearly requires a different meaning. The definition of a word or phrase applies to any of that word or phrase's variants.

"CSA" means CSA 31 (Biggs Swimming Pool).

"Parcel of real property" means a separate parcel of real property having a separate assessor's parcel number as shown on the secured tax rolls of the County of Butte.

"Special tax" means that special tax authorized by and imposed pursuant to this article. The tax is a special tax within the meaning of Article XIIIA, section 4 and Article XIIIC, section 1 of the California Constitution.

(Ord. No. 3435, § 1, 7-14-98)

This article is adopted pursuant to Article XIIIA, section 4, Article XIIIB, section 4, and Article XIIIC, section 2(b) of the California Constitution, Government Code Section 25210.6a, Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the California Government Code, and Article 3.7 (commencing with Section 53720) of Chapter 4 of Division 2 of Title 5 of the California Government Code.

(Ord. No. 3435, § 1, 7-14-98)

The board of supervisors has heretofore levied service charges upon the parcels of real property within the boundaries of the CSA, pursuant to Government Code Section 25210.77a, to pay for the cost of the services provided by the CSA. However, due to the passage of Proposition 218 on November 5, 1996, adding Article XIIID, Section 6(b)(5), to the California Constitution, such services are "general governmental services" and such service charges are "fees" which cannot be imposed beginning July 1, 1997. There are no other adequate funds presently available or anticipated to be available for the fiscal year beginning July 1, 1997, to pay for the full cost of such services. Therefore, the amount of revenue which will be available to the CSA commencing with the 1997-98 fiscal year will be inadequate to meet the cost of providing services at the existing level.

(Ord. No. 3435, § 1, 7-14-98)

The purpose for which the special tax is authorized herein is to maintain swimming pool services within CSA 31 at the same level as in 1996-97 and to provide a stable and adequate source of revenue to meet the costs of providing such services, to replace the 1996-97 service charges.

(Ord. No. 3435, § 1, 7-14-98)

The board of supervisors is authorized to levy a special tax each year on each parcel of real property within the CSA, except parcels of real property owned by a federal, state, or local agency, for the purpose stated in section 21-4 of this article. The special tax may be levied in an amount not to exceed seventeen dollars and fifty cents ($17.50) per parcel of real property per year. The board shall set the rate of the special tax each year as provided in section 21-135 of this article, provided that in no year shall the tax exceed the maximum amount per parcel specified in this section.

(Ord. No. 3435, § 1, 7-14-98)

Each year prior to the imposition of the special tax, a report shall be prepared in the same manner as specified in Article VI of Chapter 21 of the Butte County Code (commencing with section 21-85) identifying each parcel of real property subject to the tax, the owner(s) thereof, and the proposed special tax levy thereon. Upon the receipt of such report, the board of supervisors shall set a date for a public hearing thereon and shall cause notice of the hearing to be given in the same manner as specified in said Article VI of Chapter 21.

(Ord. No. 3435, § 1, 7-14-98)

The special tax shall appear as a separate item on the tax bill and shall be collected on behalf of the CSA by the County of Butte in the same manner and at the same time as ad valorem property taxes and subject to the same penalties.

(Ord. No. 3435, § 1, 7-14-98)

Persons having ownership of more than five (5) parcels of undeveloped property within the CSA may apply for a tax exemption on those undeveloped parcels above five which are under a single ownership. The treasurer-tax collector, in cooperation with the auditor-controller and such other county officer or department as designated by the board of supervisors, is authorized and directed to establish an exemption application and procedure to become effective as soon as feasible.

(Ord. No. 3435, § 1, 7-14-98)

The special tax authorized by this article has been approved by two-thirds of the votes cast by voters of the CSA voting upon the proposition of approving the tax at a special election held on June 2, 1998.

(Ord. No. 3435, § 1, 7-14-98)

This article may be amended by the board of supervisors; provided, however, that the amount of the tax authorized by this article cannot be increased unless an election is held in the CSA on the question of the increase and the increase is approved by two-thirds of the votes cast.

(Ord. No. 3435, § 1, 7-14-98)