Indian Wells Municipal Code Ch. 3.26 Special Fire Tax

(a) Pursuant to the authority contained in Chapter 397 of the Statutes of 1979 (Government Code Section 53978) and further approved on April 8, 1980 by the voters of the City, a special tax (Standby and Availability Charges) for upgrading of fire suppression, protection, and related rescue and paramedic services is levied upon property within the City.

(b) The special tax (Standby and Availability Charges) shall be levied upon the class of improvements to property and the use of property basis utilizing estimated fire flow requirements determined in accordance with the formula contained in the Insurance Services Office guidelines in the Fire Prevention and Control Master Planning Guide distributed by the United States Department of Commerce.

(Ord. 170 § 1, 1980)

The maximum tax that may be levied pursuant to this Chapter shall not exceed $10 per month for each dwelling unit and $5 per month for each dwelling unit equivalent on vacant land. For the purposes of this Chapter "dwelling unit equivalent" for vacant land shall be determined upon the basis of the maximum number of residential units which can be developed on such land under the existing zoning applicable thereto.

(Ord. 170 § 1, 1980)

The special taxes (Standby and Availability Charge) levied pursuant to this Chapter shall be collected by the County on behalf of the City in the same manner and subject to the same penalties for delinquencies as other taxes which are fixed and collected by the County. The City Council shall cause a written report to be prepared, noticed and filed with the City Clerk which shall contain a description of each property to be subject to the special tax (Standby and Availability Charges).

(Ord. 170 § 1, 1980)

All of the revenues from the special tax (Standby and Availability Charge) levied by this Chapter shall be paid into a special fund in the treasury of the City and shall be expended only for the purpose of obtaining, furnishing, operating and maintaining an upgraded level of fire suppression, protection, and related rescue and paramedic services.

(Ord. 170 § 1, 1980)

All Federal, State, County and district owned property shall be exempt from the special tax levied by this Chapter.

(Ord. 170 § 1, 1980)

A public hearing shall be held prior to levying the special tax on the tax roll. Accordingly, any time not later than the hour set for hearing, any holder of the interest in the property which is proposed to be charged and who will be obligated to pay any such proposed charge may make written protest against the proposed assessment. The City Council shall hear or consider all objections or protests. Protests representing more than 1/2 of the total amount of the expected revenue may be overruled by an affirmative vote of four fifths (4/5) of the City Council.

(Ord. 170 § 1, 1980)