Indian Wells Municipal Code Ch. 3.17 Special Parcel Tax Within the Famd No. 1

Note: The Special Parcel Tax was passed by the voters of the FAMD No. 1 at a Special Municipal Election held on June 17, 1997 to satisfy the requirements of Proposition 218, passed by the voters of the State of California in November, 1996.

The special tax imposed by this Chapter shall be known as the "FAMD No. 1 Special Parcel Tax." The purpose of the tax is to replace in its entirety the parcel fee which has been levied annually to finance security, street maintenance and repair and entrance landscape services within Fire Access Maintenance District No. 1 within the City.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)

"District"

as used in this Chapter means the territory located within the Fire Access Maintenance District No. 1 as described in the Fire Access Maintenance District Boundary Map dated April, 1996.

"FAMD No. 1"

as used in this Chapter means Fire Access Maintenance District No 1.

"Fiscal year"

as used in this Chapter means the period starting on July 1 and ending the following June 30.

"Golf Club/Golf Course"

as used in this Chapter shall mean a parcel or parcels under common use as a golf course and club house, which according to the records of the Riverside County Assessor as of March 1 of the preceding fiscal year, is designated for golf course or clubhouse uses or non-residential use.

"Parcel"

as used in this Chapter shall mean each assessor parcel of improved or unimproved real property including, but not limited to, any single-family residence or any other unit of real property subject to the Subdivision Map Act (Government Code Sections 66410 et seq.) that is within the boundaries of Fire Access Maintenance District No. 1 within the City, based on the Riverside County equalized tax roll.

"Residential dwelling unit"

as used in this Chapter shall mean any single-family residence.

"Residential parcel"

as used in this Chapter shall mean a parcel, which, according to the records of the Riverside County Assessor as March 1 of the preceding fiscal year, is designated for residential use.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)

Pursuant to the authority of Article XI, Section 7 of the California Constitution and Government Code Section 53724, a special tax is hereby imposed on each and every parcel of property located within the boundaries of Fire Access Maintenance District No. 1 within the City of Indian Wells for each fiscal year, commencing with fiscal year 2025-2026. The tax shall be imposed annually by resolution of the City Council in amounts deemed necessary by the City Council, upon recommendation of the board of Directors of FAMD No. 1, to generate sufficient revenue to furnish security, street maintenance and repair and entrance landscape services within the District, but in no event shall the tax exceed the maximum amounts permitted in this Chapter without approval of two-thirds (2/3) of the voters of the District voting on the question.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)

(a) Residential Parcels. The amount of the tax imposed for fiscal year 2025/2026 on residential parcels shall be as follows:

Each year following fiscal year 2025/2026 the special parcel tax shall increase between a maximum three percent or the annual change from January of the preceding year to January of the current year in the consumer price index (CPI) for Riverside-San Bernardino-Ontario Area for All Urban Consumers.

(b) Golf Club/Golf Course. The amount of the tax imposed for fiscal year 2025/2026 for the Golf Club/Golf Course shall be $279,300.00. Each year following fiscal year 2025/2026 the special parcel tax shall increase between a maximum three percent or the annual change from January of the preceding year to January of the current year in the consumer price index (CPI) for Riverside-San Bernardino-Ontario Area for All Urban Consumers.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)

The special tax imposed by this Chapter shall be collected in the same manner, on the same dates, and shall be subject to the same penalties and interest as other charges and taxes fixed and collected by the County of Riverside on behalf of the City of Indian Wells.

Said special tax, together with all penalties and interest thereon, shall constitute a lien upon the parcel upon which it is levied until it has been paid, and said special tax, together with all penalties and interest thereon, shall, until paid, constitute a personal obligation to the City of Indian Wells by the persons who own the parcel on the date the tax is due.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)

The revenue raised by the special tax imposed by this Chapter shall be placed in a special fund to be used by FAMD No. 1 or any successor entity providing services for the territory located within the District only for the purposes of obtaining, providing, operating and maintaining the gate houses and gate house grounds, security, street maintenance and repair, including the cleaning of storm drains and the purposes described in Section 2 of Resolution No. 73-18, including equipment acquisition, costs of labor and materials, and administrative expenses incurred by FAMD No. 1 in connection therewith.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)

The City Council shall be empowered to amend this Chapter by three affirmative votes of the members thereof for the purposes of carrying out the general purposes of this Chapter in order to conform to State law that permits the County Tax Collector, or other proper official, to collect a special tax such as is levied by this Chapter in conjunction with County taxes or in order to assign duties pursuant to the ordinance to other officers. However, in no event shall any such amendment result in an increase in the maximum amount of the tax as set forth in Section 3.17.040 or a change in the use to which the tax revenue is put as set forth in Section 3.17.060.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)

The special tax imposed by this Chapter shall not be imposed upon a Federal or State governmental agency or another local governmental agency or upon any parcel of property that is exempt from the special tax imposed by this Chapter pursuant to any provision of the Constitution or any paramount law.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)

Unexpended revenues raised by the special tax imposed by this Chapter may only be used in the succeeding year for the purposes stated in this Chapter by lowering the next year's tax by the amount unexpended or returned to the taxpayers on the same pro rata basis as originally levied.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)

The authority and duties of the City Council set forth in this Chapter may by resolution of the City Council be transferred or delegated to the governing body of a successor entity to FAMD No.1, if any, authorized by statute to impose special taxes.

(Ord. 413 § 1, 1997; Ord. 572 § 1, 2005; Ord. 763, 5/6/2025)