Mountain House Municipal Code Ch. 4 Public Works Tax

There is hereby continued within the City of Mountain House a special tax for the following purpose:

Public Works. Funding the capital and operating costs, including administrative costs, of providing public works services, including, but not limited to, flood control and prevention, stormwater and drainage, sewer services, water services, street lighting, utility undergrounding, and telecommunications services.

(Ord. 2024-006, § 5(Exh. 4), 2024)

The tax was most recently established by the Board of Directors of the City of Mountain House by resolution, and shall remain the same thereafter, provided that the City Council in any year may re-establish the tax by resolution, provided that the tax shall not exceed the amount specified in section 3-3-402 of this chapter.

(Ord. 2024-006, § 5(Exh. 4), 2024)

(a) Maximum Special Tax on Developed Land. As used in this chapter, developed land means land for which a permit has been issued for the construction of a building on or prior to June 30 of the prior fiscal year. The maximum amount of special tax for developed land in any fiscal year for each separate parcel as shown on the latest equalized assessment roll shall be:

(1) $4.74 per one hundred square feet or fraction thereof of the area within the living area of residential buildings and the total area within nonresidential buildings or other structures.

(2) $0.88 per one hundred square feet or fraction thereof of a parcel area for non-residential parcels and for residential parcels under 6,000 square feet.

(3) $0.14 per one hundred square feet or fraction thereof of a parcel area for residential parcels equal to or greater than 6,000 square feet.

(b) Increase of Maximums. The maximum amounts set forth in section 3-3-402(a) may be increased by 4.0% per year for each year after adoption of this chapter.

(Ord. 2024-006, § 5(Exh. 4), 2024)

The taxes shall be collected by way of the tax bills of San Joaquin County, in the same manner as, and subject to the same penalties and procedures for collection of delinquencies, as San Joaquin County ad valorem property taxes.

(Ord. 2024-006, § 5(Exh. 4), 2024)

This chapter is not intended to and shall not be construed or given effect in a manner that imposes upon the City, or any officer or employee thereof, a mandatory duty of care towards persons or property within the City or outside of the City so as to provide a basis of civil liability for damages, except as otherwise imposed by law.

(Ord. 2024-006, § 5(Exh. 4), 2024)