Marin County Municipal Code Ch. 3.64 Special Tax—special Tax Zone No. 1

The ordinance codified in this chapter is adopted pursuant to Article 3.5 of Chapter 1, Part 1, Division 1, Title 5 (§§ 50075, et seq.) of the California Government Code, and California Education Code Section 19173, and it is the purpose and intent of this chapter to impose a special tax on property within Special Tax Zone No. 1 of the Marin County free library system for purposes of funding library services.

(Ord. 3147 § 1, 1993)

Upon enactment of this chapter as hereinafter provided, a special tax for the purposes outlined in Section 3.64.010 of no more than thirty-six dollars per year for each living unit shall be imposed commencing in fiscal year 1993-1994 and thereafter.

(Ord. 3147 § 2, 1993)

The board shall determine annually, based upon a budget recommended to it, whether the basic rate shall be revised to reflect changes in charges and costs. If the board determines that the basic tax rate shall be revised to a rate lower than set forth in Section 3.64.020, it shall so revise that rate by resolution passed by a simple majority of the board.

(Ord. 3147 § 3, 1993)

The special tax imposed by this chapter, for the purposes outlined in Section 3.64.010, is due from every person who owns real property within this area as defined in Section 3.64.020 (living unit) and as reflected upon the rolls of the county assessor at the same time ad valorem tax is due and is to be collected in the same manner. The Marin County tax collector shall collect the tax and any penalty or interest due hereunder. The full amount due under this chapter shall constitute a debt to the Marin County free library system. An action for the collection of any tax due hereunder may be commenced in the name of the Marin County free library system in any court having jurisdiction of the cause.

(Ord. 3147 § 4, 1993)

To any amount of the tax created by this chapter which becomes delinquent, the Marin County tax collector shall add a penalty in an amount equal to any penalty owing for delinquencies in the ad valorem property tax. The tax and penalty shall bear interest at the same rate as the rate for unpaid ad valorem property tax until paid.

(Ord. 3147 § 5, 1993)

If any section of the chapter is held invalid or unenforceable by any court and such judgment becomes final, then that section may be amended by this board, by a majority vote, to conform with the judgment of such court, provided such amendment is consistent with the purpose and intent of this chapter. If any section, subsection, sentence, phrase or clause of this chapter is for any reason held to be invalid, such decision shall not effect the validity of the remaining portion of this chapter. The people of Special Tax Zone No. 1 of the Marin County free library system declare that they would have adopted this chapter and each section, subsection, sentence, phrase or clause thereof irrespective of the fact that any one or more sections, subsections, sentences, phrases or clauses may be declared invalid.

(Ord. 3147 § 6, 1993)