Hollister Municipal Code Ch. 3.20 Public Safety Tax

As used in this chapter:

Building means any structure having a roof supported by columns or by walls and used or designed for the housing or sheltering of persons or property.

Parcel of real property means any contiguous unit of unimproved or improved real property held in separate ownership, including, but not limited to, any single-family residential unit, any multiple-family residential unit and any mobile home, or any other unit of real property subject to the California Subdivided Lands Act, Sections 11000 et seq., of the Business and Professions Code of the state of California.

(Prior code § 19-52)

Pursuant to the authority of Section 4 of Article XIII-A of the Constitution of the state of California and Sections 53970, et seq., of the Government Code of the state of California, there is levied and assessed a special public safety tax by the city on each parcel of real property, each single-family residential unit, each multiple-family residential unit, each mobile home and each commercial or industrial building in the city for each fiscal year, commencing with the fiscal year 1990-1991.

(Prior code § 19-51)

The records of the San Benito county assessor, as of March 1st of each year preceding the applicable fiscal year, shall determine whether or not any particular parcel of real property is unimproved or improved for the purposes of this chapter.

(Prior code § 19-52)

The tax imposed by this chapter shall be a tax upon each parcel of real property or building, and shall not be measured by the value of the property or building.

(Prior code § 19-53)

A. The special public safety tax imposed by this chapter shall be due in two equal installments in accordance with the collection procedures of the San Benito County tax collector, in the same manner, and on the same applicable dates as established by law, for the due dates for other charges and taxes fixed and collected by the county on behalf of the city.

B. The special public safety tax imposed pursuant to this chapter shall be collected in the same manner, on the same dates, and be subject to the same penalties and interest, in accordance with the established dates as, or with, other charges and taxes fixed and collected by the county of San Benito on behalf of the city, and the county may deduct its reasonable costs incurred for such services before remittal of the balance to the city.

C. The special public safety tax, together with all penalties and interest thereon, shall constitute a lien upon the parcel of real property upon which it is levied or upon the parcel of real property upon which the building is situated until it has been paid, and the special public safety tax, together with all penalties and interest thereon, shall, until paid, constitute a personal obligation to the city by the person or persons who own the parcel or who own the parcel upon which the building is situated on the date the tax is due.

(Prior code § 19-54)

The revenue raised pursuant to this chapter shall be placed in a special fund to be used only for the purposes of obtaining, furnishing, providing, operating and maintaining fire protection, prevention or suppression services and police protection services, including, but not limited to, the supplying of apparatus or equipment therefor, the payment of salaries and benefits of fire and police personnel and other necessary fire protection, prevention or suppression and police protection expenses of the city.

(Prior code § 19-55)

The city council, by three affirmative votes, is empowered to:

A. Establish the special public safety tax rates for each fiscal year by resolution during the month of July of that fiscal year in such amounts as the city council finds, in the exercise of reasonable discretion and fiscal prudence, are required to provide an adequate level of fire protection, prevention or suppression services and police protection services in the city; provided, however, that in no event shall the special public safety tax rates exceed the rates set forth in Table 3.20.070, Maximum Tax Rates. Any unexpended residue of any revenue raised pursuant to this chapter shall only be used in the next succeeding fiscal year for the purposes stated in this chapter by lowering such fiscal year's tax rates by the amount unexpended or returned to taxpayers on the same pro rata basis as originally levied;

B. To amend this chapter to carry out the general purposes of this chapter, in order to conform to state law that permits the San Benito County tax collector, or other proper official, to collect the special public safety tax levied pursuant to this chapter in conjunction with real property taxes, or in order to assign duties pursuant to this chapter to other officers;

C. Sit as a board of equalization, under procedures to be adopted, to equalize inequities and reduce hardships created by the literal application of this chapter, and such shall be deemed an administrative remedy;

D. Annually provide an official assessment book designating the actual tax levy on each parcel of real property and each building and to place and keep the same on file in the office of the clerk of the city.

Table 3.20.070

MAXIMUM TAX RATES

Notes

1. A multiple-use parcel pays separately for each use. For example, a parcel containing two apartments above a beauty shop of 500 square feet would have a maximum tax calculated as follows:

2. Commercial and industrial buildings shall be classified annually, based on the service load imposed on fire and police services. The classification shall be done by the city council, based on information provided by the fire and police departments.

(Prior code § 19-56)

The special public safety tax imposed by this chapter shall not be imposed on any federal or state governmental agency, any local public agency, or any parcel of real property or building that is exempt from the special public safety tax pursuant to any provision of the Constitution of the state of California or any paramount law.

(Prior code § 19-57)

Except as expressly provided in this chapter, this chapter, or any provision thereof, may only be amended or repealed by approval of two-thirds of the voters of the city, voting at an initiative or referendum election.

(Prior code § 19-58)