Chapter 3.30 — Local Health Facilities and Services Parcel Tax

3.30.120 Refund of tax, penalty, or interest paid more than once, or erroneously or illegally collected. 3.30.130 Savings clause.

3.30.140 Regulations.

• 3.30.150 Increased appropriations limit.

• 3.30.160 Effective date.

This chapter may be cited as the "City of Gridley Local Health Facilities and Services Parcel Taxes".

(Ord. 760, 2006).

A. The City Council (the "Council") of the City of Gridley (the "City") hereby determines as follows:

1. That the cost to maintain satisfactory levels of health care at local health care facilities, including the Biggs-Gridley Memorial Hospital, is greater than those facilities receive.

2. Absent supplemental funding by the citizens of Gridley, the local health care facilities including the Biggs-Gridley Memorial Hospital may be forced to close.

3. Closure of the local health care facilities would constitute a detriment of and to the health, welfare and safety of the citizens of the city.

4. That the levy of a city-wide special tax as hereinafter provided is necessary to provide funding to maintain the local health care facilities and services.

B. This ordinance will become effective as stated in § 3.30.160, provided, however, that the taxes provided in this chapter shall become effective when approved by the voters of the city. An election seeking such voter approval has been consolidated with the State General Election to be held on November 7, 2006. The taxes imposed by this chapter shall become effective provided that the voters (by a two-thirds vote of the voters voting at the election) approve the imposition of the taxes specified in this chapter. Upon the certification that the taxes called for in this chapter were approved by a two-thirds vote of the voters voting at the November 7, 2006, election, the taxes specified in this chapter shall be due and payable as provided herein and the City of Gridley Local Health Facilities and Services Parcel Tax (the "Tax") shall be levied based upon all applicable law.

(Ord. 760, 2006).

A. The tax not exceeding the maximum amount set forth in this section is hereby levied, commencing in the fiscal year 2006-2007, on all taxable properties within the boundaries of the city at the maximum flat rate of seventy dollars ($70.00) per Single-Family Equivalent Residential Unit (ERU). 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 per each unit of the multi-unit complex);

3. Condominium (.75 per each condominium unit);

4. For mixed uses, such as commercial and residential, the tax shall be based upon the residential units existing on such parcel as specified above.

5. Vacant parcels shall not be subject to the tax.

B. For purposes of this chapter, "taxable" properties are those not owned by the city, 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 may be increased annually by the annual percent increase for the prior calendar year, if any, 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. If this index should cease publication, the City Administrator 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.

D. If approved by the voters, the special tax shall continue until repealed by the City Council or by the voters, or on July 1, 2017, at which time the taxes imposed by this chapter shall cease.

• (Ord. 760, 2006).

The proceeds of the tax shall be deposited in a special fund, maintained by the city, which proceeds, together with any interest and penalties thereon, collected each fiscal year (collectively, the "Tax Proceeds,"), shall be used for maintenance of local health care. The city may transfer the tax proceeds to another public entity for the same purpose. The city shall direct and oversee the expenditure of the tax proceeds.

(Ord. 760, 2006).

A. The tax imposed by this chapter shall be subject to the exemptions set forth in this section.

B. Low-Income Homeowner Exemption. Exempt from this tax are owners of single-family residential units in which they reside whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low-income" for a family of such size under Section 8 of the United States Housing Act of 1937 [42 U.S C.A. Sections 1437 et seq.], for such year. The application process will be in the form of selfcertification under penalty of perjury. Owners must apply for the exemption provided for in this section annually by petition to the Finance Director of the City in the manner and at the time set forth by the Finance Director. Such petitions shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Finance Director may require additional information, including, but not limited to, federal income tax returns and W-2 forms of owner-occupants eligible for this exemption.

(Ord. 760, 2006).

The city's Finance Director or his/her designee or employee is hereby authorized and directed each fiscal year, commencing with the fiscal year 20062007, to determine the tax amount to be levied for the next ensuing fiscal year for each taxable parcel of real property within the city, in the manner and as provided in § 3.30.030. The Finance Director is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Butte to effect proper billing and collection of the tax, so that the installments of the tax shall be included on the secured property tax roll of the County of Butte. Unless otherwise required by the Council, no Council action shall be required to authorize the annual collection of the tax as herein provided.

(Ord. 760, 2006).

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 § 3.30.030. So long as the tax is collected hereunder, commencing no later than July l, 2007, or as soon thereafter after said tax may be levied, the Finance Director is hereby authorized and directed to cause to be prepared and filed with the Council 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 Finance Director is authorized to retain such consultants, accountants or agents as may be necessary or convenient to accomplish the foregoing.

(Ord. 760, 2006).

The Finance Director or his/her designee or employee 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 city will perform an annual audit to assure accountability of the proper disbursement of these tax proceeds in accordance with the objectives stated herein.

(Ord. 760, 2006).

This special tax is a property tax and qualified property owners and renters shall be entitled to the benefits of California Revenue and Taxation Code Section 20501 et seq. and the Senior Citizens and Disabled Property Tax Postponement Law (California Revenue and Taxation Code Section 20581 et seq.), as provided by law.

(Ord. 760, 2006).

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 Council may provide for other appropriate methods of collection of the tax by appropriate resolution(s) of the Council.

(Ord. 760, 2006).

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 city under this section, it may be refunded, provided a verified claim, in writing, therefore, stating the specific ground(s) upon which claim is founded, is filed with the Finance Director within one (l) year from the date of payment. If the claim is approved by the Finance Director, 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. 760, 2006).

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

(Ord. 760, 2006).

The Council is hereby authorized to promulgate such regulations as it shall deem necessary to implement the provision of this section, including implementing this chapter which is hereby codified in Title 3 of the Gridley Municipal Code or as otherwise directed by the city. (Ord. 760, 2006).

Pursuant to California Constitution Article XIIIB, the appropriation limit for the City of Gridley is hereby increased by the aggregate sum authorized to be levied by this tax for fiscal year 2006-2007 and each year thereafter.

(Ord. 760, 2006).

This ordinance relates to the levying and collecting of the tax by the city and shall be in full force and effect ten (10) days after the certification by the Council of the election returns indicating passage of the ordinance by two thirds of the voters casting votes in the election.

(Ord. 760, 2006).