Monrovia Municipal Code Ch. 3.41 Special Open Space Tax

Except as otherwise provided in this chapter, a special tax to fund the acquisition and maintenance of open space and recreational land in the city is hereby imposed in the amounts established by this chapter on every parcel of land in the city. The tax imposed by this chapter shall be a tax upon each parcel of property, and the tax shall not be measured by the value of the property.

(`83 Code, § 3.41.010) (Ord. 2000-07(A), § 1, 2000)

For the purpose of this chapter, the following terms and phrases shall have the following meanings:

ACQUISITION OF OPEN SPACE AND RECREATIONAL LAND. The acquisition, by purchase, lease or otherwise, of any interest in real property to be used as open space or recreational land.

ADDITIONAL TAX FOR MAINTENANCE. The portion of the special tax established pursuant to § 3.41.030(B).

BASE TAX. The portion of the special tax established pursuant to § 3.41.030(A).

DWELLING UNIT. Each habitation on a multi-family residential parcel designed or intended for occupancy by one or more persons, whether a separate structure or a portion of a multi-unit structure, as identified in the records of the Los Angeles County Assessor.

IMPROVEMENTS. Shall have the meaning set forth in Cal. Revenue and Taxation Code § 105, as that section now exists or may hereafter be amended.

MAINTENANCE OF OPEN SPACE AND RECREATIONAL LAND. Includes, but is not limited to, weed abatement and other fuel modification required for fire safety, maintenance of fire access roads and pedestrian trails, reestablishment and enhancement of habitat for native species, and steps to correct or prevent landslides, mudslides, or slope failures.

MOBILE HOME PARCEL. A parcel of real property, other than a vacant parcel, that is classified for use as a mobile home park of one or more units, according to the records of the County Assessor.

MULTI-FAMILY RESIDENTIAL PARCEL. A parcel of real property, other than a vacant parcel, that is neither a single-family residential parcel nor a mobile home parcel and that is classified for residential use according to the records of the County Assessor.

NONRESIDENTIAL PARCEL. A parcel of real property that is not a vacant parcel, a mobile home parcel, a single-family residential parcel, or a multi-family residential parcel.

PARCEL or PARCEL OF REAL PROPERTY. A parcel of real property having a separate assessor's parcel number as shown on the last equalized county assessment roll or on the State Board of Equalization assessment roll.

SINGLE-FAMILY RESIDENTIAL PARCEL. A parcel of real property, other than a vacant parcel, that is classified for use as a single-family residence according to the records of the County Assessor.

SPACE. An area of a mobile home parcel occupied by, designed for occupancy by, or capable of being lawfully occupied by a mobile home, travel coach, recreational vehicle, or similar abode.

SPECIAL TAX. The special tax authorized by and levied pursuant to this chapter, including the base tax and the additional tax for maintenance.

VACANT PARCEL. A parcel of real property that has improvements with assessed value of $10,000 or less according to the records of the County Assessor.

(`83 Code, § 3.41.020) (Ord. 2000-07(A), § 1, 2000)

(A) The base tax to be imposed on each parcel of real property pursuant to this chapter, depending on its use and classification, is as follows:

(B) The additional tax for maintenance to be imposed on each parcel of real property pursuant to this chapter, depending on its use and classification, is as follows:

(`83 Code, § 3.41.030) (Ord. 2000-07(A), § 1, 2000)

The records of the County Assessor as of March 1 of each year shall determine the use and improvement of each parcel for the calculation of the tax applicable to that parcel in the following fiscal year.

(`83 Code, § 3.41.040) (Ord. 2000-07(A), § 1, 2000)

(A) The following parcels shall be exempt from the tax imposed by this chapter:

(1) Parcels owned by federal or state governmental agencies;

(2) Parcels owned by local governmental agencies;

(3) Parcels exempt from taxation by the city pursuant to the laws or constitution of the United States or of the state;

(4) Parcels that meet the following criteria:

(a) At least one record owner of the parcel is either a senior citizen 62 years of age or older or eligible for the federal Supplemental Security Income program for the aged, blind and disabled (42 USC 1381 et seq.);

(b) The record owner who qualifies under division (A)(4)(a) of this section has his or her primary residence on the parcel; and

(c) The household of which the record owner who qualifies under (A)(4)(a) of this section is a member is a “very low income household” as that term is defined in Cal. Health and Safety Code § 50105, as it now exists or may hereafter be amended.

(B) Any person claiming an exemption from the tax imposed by this chapter shall file a verified statement of exemption on a form prescribed by the City Manager prior to June 30 of the first fiscal year for which the exemption is sought.

(`83 Code, § 3.41.050) (Ord. 2000-07(A), § 1, 2000)

The City Manager shall administer this chapter. Appeals of any determination of the City Manager shall be submitted in writing to the City Clerk not later than December 1 of the fiscal year for which the tax is imposed. The City Council shall consider the appeal and issue a decision to the appellant in writing.

(`83 Code, § 3.41.060) (Ord. 2000-07(A), § 1, 2000)

On order of the City Manager, or the City Council acting upon an appeal, the tax amount may be corrected for any parcel. The City Manager shall notify the County Assessor and the County Tax Collector of any such adjustment.

(`83 Code, § 3.41.070) (Ord. 2000-07(A), § 1, 2000)

The proceeds of the tax imposed by this chapter shall be placed in a special fund to be used for the acquisition and maintenance of open space and recreational land in the city, including payment of principal, interest, and other financing costs with respect to any indebtedness incurred for those purposes, and for no other purpose.

(`83 Code, § 3.41.080) (Ord. 2000-07(A), § 1, 2000)

The city shall collect the special tax beginning with the 2000-2001 fiscal year in the same manner, on the same dates, and subject to the same penalties and interest as established by law for other charges and taxes fixed and collected by the county on behalf of the city. The 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 shall constitute a personal obligation of the owners of the parcel on the date the tax is due.

(`83 Code, § 3.41.090) (Ord. 2000-07(A), § 1, 2000)

The base tax shall sunset on the sooner of June 30, 2032 or the first June 30 to occur after payment in full of (1) any indebtedness or obligation incurred by the city to accomplish the purposes of, and payable from the proceeds of, this Special Tax and (2) any refinancing thereof. The additional tax for maintenance shall remain in effect until such time as the voters or the City Council repeal the ordinance that adopted this chapter.

(`83 Code, § 3.41.100) (Ord. 2000-07(A), § 1, 2000)