Contra Costa County Municipal Code Ch. 64-8 Moraga Fire Protection District Real Property Tax

It is the purpose and intent of this chapter to authorize the levy of a tax on parcels of real property on the secured property tax roll of Contra Costa County that are within the Moraga fire protection district in order to augment funding for fire protection and prevention services.

This tax is a special tax within the meaning of Section 4 of Article XIIIA of the California Constitution, and this chapter is enacted pursuant to Government Code Section 53978 (adopted by Chapter 397 of the Statutes of 1979). Because the burden of this tax falls upon property, this tax also is a property tax, but this tax is not determined according to nor in any manner based upon the value of property; this tax is based, to the extent practical, upon the improvements to each parcel and, specifically, the risk of fire attendant to such improvements. Insofar as not inconsistent with this chapter or Chapter 397 of the Statutes of 1979 and insofar as applicable to a property tax that is not based on value, such provisions of the California Revenue and Taxation Code and of Article XIII of the California Constitution as relate to ad valorem property taxes are intended to apply to the collection and administration of this tax (Section 64-8.402 of this chapter), as authorized by Government Code Section 53978(d).

The revenues raised by this tax are to be used solely for the purposes of obtaining, furnishing, operating, and maintaining fire suppression equipment or apparatus, for paying the salaries and benefits of firefighting personnel, and for such other fire protection or prevention expenses as are deemed necessary by the Moraga fire protection district.

(Ord. 80-19 Art. 1).

The following definitions shall apply through this chapter:

(1) "Ad valorem property taxes" or "ad valorem real property taxes" means taxes on that secured roll real property which is subject to being sold for delinquency of such taxes. "Ad valorem property taxes" or "ad valorem real property taxes," therefore includes taxes based on the March 1, 1975, value of real property and taxes based on the value of real property at date of change of ownership, completion of new construction, or purchase where such has occurred after March 1, 1975.

(2) "Approved sprinkler system" means a sprinkler system conforming with the requirements of the district's fire code and any applicable building codes.

(3) "Combustible improvement" means any building or other improvement, including all attached parts of such building or other improvement, if any contents or part of the building or other improvement is capable of burning.

(4) "Component" means any part of the formula for the improved parcel fire risk factor or the unimproved parcel fire risk factor.

(5) "District" means Moraga fire protection district.

(6) "Fiscal year" means the period of July 1st through the following June 30th.

(7) "Improved parcel" means any parcel upon which any combustible improvement exists.

(8) "Improved parcel combined fire risk factor" means the total of the improved parcel fire risk factors for all combustible improvements on a parcel.

(9) "Improved parcel fire risk factor" means the figure calculated for each combustible improvement on an improved parcel, according to the following formula:

Improved parcel fire risk factor =

18 × C × √A × .5S

Where:

C = the coefficient for the type of construction of the improvement, as specified on page 1 of the Insurance Services Office Guide for Determination of Required Fire Flow, dated December, 1974. The type of construction of the improvement, which will determine the coefficient to be used, is to be determined in accordance with the definitions set forth in the first part of the appendix to the abovementioned guide. A copy of the guide shall be available for public inspection at the administrative headquarters of the district, Moraga, California.

Area = the approximate total square footage of the improvement, including all floors (basements included) and all attached parts of the improvement.

5 2/ft. for a combustible improvement that does not contain an approved sprinkler system.

S = 1/ft. for a combustible improvement that does contain an approved sprinkler system.

(10) "Improvement" means those items included within the Revenue and Taxation Code Section 105 definition of improvements, except for (a) fences, poles and walls that are not a part of or connected to a structure, and (b) trees and vines.

(11) "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 Contra Costa County. For purposes of this chapter, "parcel" does not include any land or improvement outside the boundaries of the Moraga fire protection district nor any land or improvements owned by any governmental entity.

(12) "Rate" or "tax rate" means the amount, expressed in cents, which is to be multiplied by either the unimproved parcel fire risk factor or the improved parcel combined fire risk factor to compute the amount of tax on a parcel.

(13) "Taxpayer" means the assessee of the property as shown on the secured tax roll and, if different than the assessee, the person or legal entity actually paying the taxes.

(14) "Unimproved parcel" means any parcel except an improved parcel.

(15) "Unimproved parcel fire risk factor" means the figure calculated for an unimproved parcel according to the following formula:

Unimproved parcel fire risk factor

400 + (EA x 5/acre)

Where:

EA = the amount of acreage of the parcel that is in excess of one acre.

(Ord. 80-19 Art. 2).

Article 64-8.4. Imposition, Administration and Appeals

(a) Setting Tax Rate. The district's board of fire commissioners, prior to each July 1st, shall recommend to the district's board of directors the tax rate to be set for the next fiscal year. Thereafter, at a regularly scheduled meeting held prior to the end of July, the board of directors of the Moraga fire protection district shall set the rate which shall be applied to determine the taxes for the next fiscal year. The rate shall be in cents and shall be determined to the closest one-tenth of a cent (e.g., a rate of 4.5 cents) that the board of directors of the district deems appropriate to achieve the purposes of this chapter; provided, however, that said rate shall not exceed six cents unless an increase in such maximum rate is approved by two-thirds of the voters voting on such an increase in a district-wide election.

(b) Computation of Taxes.

(1) Improved parcels: the tax on each improved parcel shall be the amount, in dollars and cents, determined by multiplying the rate times the improved parcel combined fire risk factor for the parcel.

(2) Unimproved parcels: the tax on each unimproved parcel shall be the amount, in dollars and cents, determined for multiplying the rate times the unimproved parcel fire risk factor for the parcel.

(c) Levy of Taxes. Prior to the end of each July, the district's board of directors shall levy taxes upon the parcels in the Moraga fire protection district for the then current fiscal year by setting the rate and computing the taxes in accordance with subsections (a) and (b) above. Taxes levied on each parcel pursuant to this section shall be a charge upon the parcel and shall be due and collectible as set forth in Section 64-8.402 below. A complete listing of the amount of taxes on each parcel shall be maintained and be available for public inspection at the district's administrative headquarters during the remainder of the fiscal year for which such taxes are levied.

(Ord. 80-19 Art. 3).

(a) Taxes as Liens Against the Property. The amount of taxes for each parcel each year shall constitute a lien on such 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.

(b) Collection. The taxes on each parcel shall be billed on the secured roll tax bills for ad valorem property taxes and shall be due the Moraga fire protection district. Insofar as feasible and insofar as not inconsistent with this chapter, the taxes are to be collected by Contra Costa County on behalf of the district in the same manner in which the county collects secured roll ad valorem property taxes. Insofar as feasible and insofar as not inconsistent with this chapter, the times and procedures regarding exemptions, due dates, installment payments, corrections, cancellations, refunds, penalties, liens, and collections for secured roll ad valorem property taxes shall be applicable to the collection of this tax. Notwithstanding anything to the contrary in the foregoing, as to this tax: (1) the secured roll tax bills shall be the only notices required for this tax, (2) the appeal procedures set forth hereinbelow shall apply in lieu of appeals to the assessment appeals board, and (3) the homeowners' and veterans' exemptions are not applicable, because such exemptions are a function of dollar amount of value and this tax is a function of square footage or acreage.

(c) Publication of Notice of Time Limit for Filing Appeals. Within twenty days after the bills for the first installment of secured roll taxes have been mailed, the board of fire commissioners of the Moraga fire protection district shall cause a notice of right to appeal to be published once a week for two weeks in a newspaper of general circulation throughout the district. Such notice shall be headed "Notice of Appeals Period for Moraga Fire Protection District Special Tax for Fire Protection and Prevention Services" and shall contain the precise wording of all of Section 64-8.406.

(d) Costs of Administration by County. The reasonable costs incurred by the county officers collecting and administering this tax shall be deducted from the collected taxes before remittal of the balance to the district.

(Ord. 80-19 Art. 4).

(a) Filing.

(1) Appeals of the amount of the special tax for fire protection and prevention services for a parcel, or of any component of the tax, must be made by written application of the taxpayer to the district's board of fire commissioners and must be received at the district's administrative headquarters, Moraga, California, no later than the 31st of December following receipt of the tax bill for the first installment of secured roll taxes.

(2) Any such appeal must set forth all facts upon which the taxpayer contends that the taxes should be reduced. Any such appeal also 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 made under penalty of perjury that the facts set forth in the application are true.

(3) If the district's staff and the appealing taxpayer do not agree on a resolution of the issue(s) presented by the appeal, an application which complies with the requirements stated above shall be set for hearing before the board of fire commissioners of the district as soon as reasonably possible, and notice of such hearing shall be mailed to the appealing taxpayer at least two weeks in advance of the hearing.

(4) Filing of an appeal is not grounds for failing to timely pay the entire amount of taxes specified as due on the tax bill.

(5) If taxes are reduced or increased as a result of the decision of the commissioners, the taxes shall be refunded or collected, insofar as feasible, in the same manner as secured roll ad valorem property taxes are refunded or collected after assessment appeals board hearings.

(b) Hearing.

(1) The taxpayer or the taxpayer's designated representative may, but need not, be present at the hearing. If present, the taxpayer or the taxpayer's designated representative may present any relevant evidence and may be examined under oath by the district's representative and the commissioners. The district's representative may also present any relevant evidence and be examined under oath by the taxpayer, or the taxpayer's designated representative, and the commissioners. The burden of proof of any factual question shall be on the taxpayer.

(2) Within forty days after the hearing, the commissioners, by majority vote, shall determine what (if any) component of the tax bill shall be reduced or increased, and by how much. If taxes are to be reduced or increased as a result of the decision of the commissioners, the taxes shall be refunded or collected, insofar as feasible, in the same manner as secured roll ad valorem property taxes are refunded or collected after assessment appeals board hearings.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 80-19 Art. 5).