Monrovia Municipal Code Ch. 3.43 Monrovia Library and Children's Reading Improvement Act Special Tax

(A) Except as otherwise provided in this chapter, a special tax to fund the design, construction and furnishing of a new Monrovia public library facility in the city in the annual amount specified herein is hereby imposed on every parcel of real property in the City of Monrovia. The tax imposed by this chapter shall be a tax upon each parcel of real property, and the tax shall not be measured by the value of the parcel of real property. For the purposes of this chapter, the terms "parcel" or "parcel of real property" shall mean 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.

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

(Ord. 2007-01 § 1, 2007)

The records of the Los Angeles 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.

(Ord. 2007-01 § 1, 2007)

(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 including, without limitation, a public school district;

(3) Parcels exempt from taxation by the city pursuant to the laws or constitution of the United States or of the State of California.

(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 U.S.C. 1381 et seq.);

(b) The record owner who qualifies under subparagraph (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 subparagraph (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.

(Ord. 2007-01 § 1, 2007)

The City Manager shall administer this chapter. Any person aggrieved by an administrative determination of the City Manager may appeal such determination to the City Council. 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.

(Ord. 2007-01 § 1, 2007)

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.

(Ord. 2007-01 § 1, 2007)

The proceeds of the special tax imposed by this chapter shall be placed in a special, separately accounted-for fund to be used for the design, construction and furnishing of a new Monrovia library facility in Library Park, including the payment of principal, interest, and other financing costs with respect to any indebtedness, lease or other obligation incurred for those purposes, and for no other purpose. The proceeds of the special tax imposed by this chapter shall not be used for the salaries of city or library staff or administrators. All expenditures from the special fund containing the library special tax revenues shall be audited not less than once each fiscal year by an independent auditor and the results of such audit shall be presented to the community and to the City Council at a regular meeting of the City Council, with copies made available on the city's website and to the public and press upon request.

(Ord. 2007-01 § 1, 2007)

The city shall collect the special tax imposed by this chapter beginning with the 2007-2008 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 of Los Angeles 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.

(Ord. 2007-01 § 1, 2007)

The special tax imposed by this chapter shall sunset and not be collected thereafter on the earlier of June 30, 2038 or the first June 30 to occur after payment in full of (i) any indebtedness or obligation incurred by the city to accomplish the purposes of, and payable from the proceeds of, this special tax and (ii) any refinancing thereof.

(Ord. 2007-01 § 1, 2007)