Los Angeles County Municipal Code Ch. 4.92 Consolidated Fire Protection District—benefit Assessments

This chapter and the benefit assessment authorized herein is adopted pursuant to California Government Code Sections 50078, et seq.

(Ord. 91-0108 § 1 (part), 1991.)

The express purpose for which the benefit assessment is levied is to establish a stable source of supplementary funds to obtain, furnish, operate and maintain fire suppression equipment, or to provide fire suppression services by paying the salaries and benefits of firefighting personnel, or both, whether or not fire suppression services are actually used by those obligated to pay the benefit assessment.

(Ord. 91-0108 § 1 (part), 1991.)

The level of fire suppression services which can be provided by existing revenue sources has been determined to be inadequate to meet the current needs for fire suppression services in the District.

(Ord. 91-0108 § 1 (part), 1991.)

Any funds collected from the benefit assessment authorized by this chapter shall be expended only for fire suppression services provided within the District. Any unexpended funds raised by the benefit assessment remaining at the end of a fiscal year shall be carried over for use for the same purpose in following fiscal years.

(Ord. 91-0108 § 1 (part), 1991.)

For a term of 20 years, commencing with District fiscal year 1991-1992, an annual benefit assessment to raise revenue to fund fire suppression services is hereby levied upon improved real property located within the cities of Agoura Hills, Artesia, Azusa, Baldwin Park, Bell, Bellflower, Bell Gardens, Bradbury, Calabasas, Carson, Cerritos, Claremont, Cudahy, Diamond Bar, Duarte, Glendora, Hawaiian Gardens, Hidden Hills, Huntington Park, Industry, Irwindale, La Cañada Flintridge, Lakewood, La Mirada, Lancaster, La Puente, Lawndale, Lomita, Malibu, Maywood, Norwalk, Palmdale, Paramount, Pico Rivera, Rancho Palos Verdes, Rolling Hills, Rolling Hills Estates, Rosemead, San Dimas, Santa Clarita, Signal Hill, South El Monte, South Gate, Temple City, Walnut, West Hollywood, Westlake Village, and Whittier, and within the developed, unincorporated areas of the county of Los Angeles served by the District, including any cities later formed from such currently developed, unincorporated areas, except for wildland or watershed fire suppression on land located in a State Responsibility Area, and government-owned property utilized for government uses. The benefit assessment is based on the type of use of the property and size of improvements upon a parcel which directly relate to the benefit to the parcel. The amount of assessment per parcel for the initial fiscal year, July 1, 1991 to June 30, 1992, and the maximum assessment per parcel for the duration of the assessment are set forth in Table A, Schedule of Assessment, which is incorporated herein by this reference.

(Ord. 91-0108 § 1 (part), 1991.)

A.

On or before August 31st of each year, or such other date as determined by the board of supervisors of the county of Los Angeles as the governing body of the District, hereinafter called "board of supervisors," the board of supervisors shall levy a benefit assessment for the next fiscal year pursuant to this chapter upon all improved parcels in the District, as described in Table A, in amounts not exceeding the stated maximum per parcel. However, notwithstanding the increase to assessments permitted by Table A, no annual benefit assessment may exceed an amount greater than twice the initial assessment unless the board of supervisors makes a finding of specific need. A finding of specific need may be made under the following circumstances:

Legislative action that adversely affects the income of the District;

Recovering the cost of extraordinary emergencies in the previous year such as earthquake, fire siege, or flood;

Addressing service deficiencies that adversely affect public safety.

B.

In no event will the maximum assessment set forth in Table A be exceeded during the duration of the assessment.

(Ord. 92-0084U § 1, 1992: Ord. 92-0070U § 1, 1992: Ord. 91-0108 § 1 (part), 1991.)

The benefit assessment levied on each parcel to this chapter shall be a charge upon the parcel and shall be due and collectable as set forth in Section 4.92.080 of this chapter.

(Ord. 91-0108 § 1 (part), 1991.)

The treasurer and tax collector of the county of Los Angeles shall collect the benefit assessment authorized herein for the initial fiscal year 1991-1992 and for subsequent fiscal years on the tax roll at the same time and in the same manner, and subject to the same penalties as the general taxes fixed and collected by or on behalf of the county of Los Angeles. The county may deduct its reasonable costs incurred for that service before remittance of the balance to the District.

(Ord. 91-0108 § 1 (part), 1991.)

Insofar as feasible and not inconsistent with this chapter, the times and procedures regarding exemptions, due date, installment payments, corrections, cancellations, refunds, late payments, penalties, liens, and collections for secured roll ad valorem property taxes shall be applicable to the collection of this benefit assessment. Notwithstanding anything to the contrary in the foregoing, the secured roll tax bills shall be the only notices required for any benefit assessment levied under this chapter.

(Ord. 91-0108 § 1 (part), 1991.)

On order of the board of supervisors, the benefit assessment levied under this chapter may be corrected on any particular parcel of real property within the benefit assessment area. A copy of the board of supervisors' minutes shall be delivered to the county of Los Angeles auditor-controller and treasurer and tax collector.

(Ord. 91-0108 § 1 (part), 1991.)

If any portion of the levy, collection or expenditure of the benefit assessment provided herein or any provision of this chapter is declared invalid, unconstitutional or unenforceable by a court of competent jurisdiction, that holding shall not affect the validity or enforceability of the remaining levy, collection or expenditure of the benefit assessment or remaining provisions of this chapter, which shall remain in full force and effect.

(Ord. 91-0108 § 1 (part), 1991.)

The fire chief of Los Angeles County shall establish and administer an appeals process to address potential inequities in the levy of the benefit assessment provided herein.

(Ord. 91-0108 § 1 (part), 1991.)

ORDINANCE TABLE A

Schedule of Assessment

Description (Use Code) (Type) Rate Per Unit [5] Initial Assessment Maximum Assessment

EXEMPTIONS: The following property shall be exempt from the benefit assessment established by this chapter:

(a)

Property owned by a federal, state or local agency while such property is utilized for government uses;

(b)

Unimproved property;

(c)

Wildland or watershed fire suppression on land located in a State Responsibility Area, as defined in Public Resources Code, Section 4102;

(d)

Property located in the cities of Commerce and Palos Verdes Estates are in the District, but are exempt from the benefit assessment. Commerce and Palos Verdes Estates are fee-for-service cities and pay actual cost of services each year.

NOTES:

Use codes are taken from the Los Angeles County assessor records. However, in some instances assessor use codes are changed to more accurately reflect existing land use.

A parcel that is designated as a vacant parcel (V) by the assessor and has improvements on the parcel is assigned to the most appropriate use code of the use code category it is a part of.

A parcel with an unknown square footage of improvements is assigned the average square footage of the use code category it is a part of.

Use codes are grouped into 7 use code categories:

00—Residential

10 & 20—Commercial

30—Industrial

40 & 50—Agricultural

60—Recreational

70—Institutional

80—Miscellaneous

Use codes with no known square footage are assigned the rate per unit of the most appropriate use code in the use code category they are a part of.

Rights-of-way, denoted by Use Code 85, are not assessed.

District Use Code 372, Petroleum and Chemical Refineries, is assessed on the basis of the average acreage of the parcels rather than the average square footage of improvements on the parcel. Refining equipment is considered as fixtures rather than improvements by the assessor's office, therefore, square footage is not available. The method of assessment multiplies the average acreage of all refineries in the District (14.41) by the average number of residences per acre in the District (4.41) to arrive at the rate per unit.

Any building located on more than one parcel shall be assessed only once annually as if it were located entirely on one parcel.

(Ord. 96-0050 § 1, 1996; Ord. 91-0108 § 1 (part), 1991.)

Note— Rate Per Unit denotes relative risk. One Benefit Assessment Unit is 13.99.