Napa County Municipal Code Ch. 3.10 Assessments and Service Charges—county Service Area No. 3

A. The purpose of this chapter is to set forth the methodology which shall be used in the annual setting and levying of benefit assessments and services charges within County Service Area No. 3 to provide for the cost of providing to those properties located within County Service Area No. 3 those services of structural fire protection, streetside landscaping, street and highway lighting and street sweeping authorized by law to be provided within said service area under the provisions of Government Code Section 25213.

B. This chapter and the procedures set forth herein are adopted in accordance with the provisions of California Government Code Sections 25215.4 and 25215.5, as such may be amended from time to time.

(Ord. 1068 § 1 (part), 1994: prior code § 3800)

(Ord. No. 1354, § 1, 3-11-2011)

For purposes of this chapter, the following definitions shall apply:

"Assessment," "charge," or "service charge" mean those amounts assessed and/or charged to properties located within County Service Area No. 3 in accordance with the procedures set forth in this chapter.

"Assessor" means the assessor for the county of Napa.

"Board of supervisors" or "board" means the board of supervisors of the county of Napa.

"Clerk" or "clerk of the board" means the clerk of the board of supervisors of the county of Napa.

"County" means the county of Napa.

"CSA No. 3" or CSA #3" means County Service Area No. 3 within the county of Napa.

"Developed parcel" means a parcel of real property which has structures or improvements located thereon, based on the current tax roll.

"Director" means the director of public works or the director's designee.

"Fiscal year" means the Napa County fiscal year commencing on July 1st and ending on June 30th.

"Parcel of real property" means a unit of real property, including but not limited to a legal parcel as defined in Title 18 of this code, having a separate assessor's parcel number as shown on the local secured tax rolls of the county, or an assessment of a classified structural property on the unsecured tax rolls of the county, or an assessment made by the State Board of Equalization, exclusive of administrative splits for such purposes as easements and tax rate areas.

"Report" means that report described in subsection (A) of Section 3.10.050 of this chapter.

"Vacant land" means a parcel of real property having no structures or improvements based on the then current tax roll.

(Ord. 1202 § 2, 2002; Ord. 1068 § 1 (part), 1994: prior code § 3801)

(Ord. No. 1354, § 2, 3-11-2011)

A. In General. An annual assessment to raise that revenue reasonably necessary to fund those structural fire protection services identified annually by the board to be provided in the ensuing fiscal year shall be levied each year upon all parcels of real property within CSA No. 3 identified in the report.

B. Calculation of Assessment for Developed Parcels of Real Property.

1. Apportionment by Special Benefit. The amount of each assessment levied under this section shall be determined by apportioning the total cost to provide structural fire protection service, not otherwise offset by other available revenue, in proportion to the estimated benefit from this service to be received by each parcel of real property so assessed. No assessment shall be imposed on any parcel of real property which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

2. Calculation of Assessments. The calculation of the assessment under this section for a particular parcel of real property shall be as set forth in the report, which calculation shall consider the use, construction type, size, and presence of on-site fire detection equipment and prevention systems for each structure or other improvement on the parcel, proximity of the structure or improvement to other structures or improvements, and the amount of water reasonably required for fire suppression for all of the structures and improvements on the parcel.

C. Calculation of Assessment for Vacant Land. All parcels of real property comprised solely of vacant land shall be assessed at that flat rate per acre set forth in the report, which shall be reflective of the estimated cost of open space fire suppression within the urbanizing environment of CSA No. 3.

(Ord. 1124 § 1, 1997; Ord. 1068 § 1 (part), 1994: prior code § 3802)

(Ord. No. 1354, § 3, 3-11-2011)

A. In General. An annual assessment to raise that revenue reasonably necessary to fund those services of streetside landscaping, street and highway lighting, and street sweeping identified annually by the board to be provided in the ensuing fiscal year shall be levied each year upon all parcels of real property within CSA No. 3 identified by the board for that year as being within one or more zones sufficiently urbanized to have need for and to receive benefit from such services.

B. Calculation of Assessment.

1. Apportionment by Special Benefit. The amount of each assessment levied under this section shall be determined by apportioning the total cost to provide each of the services of streetside landscaping, street and highway lighting, and street sweeping within the zones of benefit where such services are to be provided in the fiscal year in question, not otherwise offset by other available revenue, in proportion to the estimated benefit from this service to be received by each parcel of real property so assessed. Such apportionment shall be made for each service only among those parcels of real property located within the zone of benefit where such service is to be provided in the fiscal year in question. No assessment shall be imposed on any parcel of real property which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

2. Calculation. The calculation of the assessment under this section for a particular parcel of real property shall be as set forth in the report, which calculation shall take into account each parcel's proportionate building square footage, linear street frontage and daily trip ends (as determined by that parcel's land use type) as compared to that of all parcels within the zone applicable to each service.

(Ord. 1124 § 2, 1997; Ord. 1068 § 1 (part), 1994: prior code § 3803)

(Ord. No. 1354, § 4, 3-11-2011)

A. Services Plan and Report.

1. Services Plan. Each fiscal year the board shall approve by resolution on or before June 30 of the previous fiscal year a services plan which indicate which of the authorized services are proposed to be provided within each zone of benefit within CSA No. 3 during the ensuing fiscal year and the manner in which those services will be provided, including but not limited to, provision by county employees, contract with other public agencies, or contract with private vendors.

2. Report.

a. Preparation and Filing of Report. Following the adoption of the services plan described in subsection (A)(1) of this section, the board shall cause to be prepared and filed with the clerk of the board on or before July 10 of the fiscal year in question a written report which shall contain a description of each parcel of real property receiving each particular service and the amount of the assessment or charge for such parcel computed in conformity with this chapter.

b. Notice of Hearing on Report. Upon the filing of the report, the clerk shall fix a time, date, and place for hearing thereon and for the filing of objections or protests thereto. The date of such hearing shall be on or prior to August 10 of the fiscal year in which the services will be provided. The clerk shall publish notice of such hearing at least once a week for two successive weeks, as provided in Government Code Section 6066, in a newspaper of general circulation published in the county of Napa. To the extent required by Section 4 of Article XIIID of the California Constitution and/or Government Code Section 54954.6 and in accordance therewith, the clerk shall also give written notice by mail to the record owners of all parcels of real property subject to the proposed assessments.

B. Action on the Report. At the time, date, and place stated in the notice of hearing on the report, the board shall hear and consider all objections or protests, if any, to the report and may continue the hearing from time to time. Upon conclusion of the hearing, the board may adopt, revise, change, reduce, or modify downward any assessment or charge and shall make its determination upon each assessment or charge as described in the report. Such revisions, changes, reductions, or modifications shall be made only to correct factual errors in the calculation pertaining to estimated service costs, property uses, building square footage, street frontage, acreage, or the location of a parcel within or without the zone of benefit for a particular service for the ensuing fiscal year. The board shall then, by resolution, confirm the report as so modified and order the assessments and/or charges as described therein to be levied and collected as provided in this chapter.

(Ord. 1194 § 1, 2002; Ord. 1124 § 3, 1997; Ord. 1068 § 1 (part), 1994: prior code § 3804)

(Ord. No. 1354, § 5, 3-11-2011)

All funds collected from assessments and charges imposed under the procedure set forth in this chapter shall be expended only to provide the particular services for which the amounts were levied, including the funding during the fiscal year of that portion of the cost of the infrastructure necessary for such service which may come due in that fiscal year.

(Ord. 1068 § 1 (part), 1994: prior code § 3805)

(Ord. No. 1354, § 6, 3-11-2011)

Any unexpended residue of funds raised pursuant to this chapter which remain unspent at the end of the fiscal year for which such funds were raised shall be carried over for use only to partially offset the costs of providing the same type of services within CSA No. 3 during the next fiscal year.

(Ord. 1068 § 1 (part), 1994: prior code § 3806)

(Ord. No. 1354, § 7, 3-11-2011)

For purposes of preparing the report and calculating the amount of the assessments and charges to be imposed under this chapter, the Napa County assessment roll as of the lien date for each fiscal year and the public records of the Napa County assessor for the ensuing fiscal year shall determine whether a parcel of real property within CSA No. 3 actually contains, as of that lien date, residential, commercial, industrial, recreational, institutional uses or structures designed and available for use therefor even if not so occupied and used. For purposes of this section, "available for use" shall mean that the structure has passed all final inspections and been issued a certificate of occupancy if such is required by Title 15 of this code.

(Ord. 1124 § 4, 1997; Ord. 1068 § 1 (part), 1994: prior code § 3807)

A. The following parcels of real property shall be exempt, in the manner noted, from any assessment or charge which would otherwise be imposed under this chapter:

1. Government Property. The assessments or charges established in accordance with this chapter shall be imposed upon real property owned and operated by a federal, state, or local agency unless the governmental agency can demonstrate by clear and convincing evidence that the publicly owned parcel at issue in fact receives no special benefit. Assessments imposed on governmental parcels hereunder, however, shall not be collected by the tax collector to the extent such collection is prohibited by law. Nothing in this exemption shall preclude a governmental entity which owns real property from paying, and requiring its lessees, including lessees who are governmental agencies, to pay as part of the rental, an amount equivalent to the charge or assessment which would otherwise have been levied under this chapter, where such payment has been deemed necessary by the governmental landowner to mitigate an environmental impact cognizable under the California Environmental Quality Act (Public Resources Code Section 21000 et seq.) or to comply with adopted planning documents (such as the airport master plan in the case of the Napa County airport) to which such government property is subject.

2. Utilities. A railroad, gas, water, or electric utility right-of-way or electric line right-of-way included within CSA No. 3 or zone thereof shall be subject to the assessments and charges and collection thereof authorized under this chapter only if, and to the extent that, such right-of-way or easement is found by the board to specially benefit from the particular service for which the assessment or charge is levied. In determining whether or not the railroad, gas, water or electric utility right-of-way or electric line right-of-way benefits from the service, its use as a right-of-way for a railroad, gas, water, or electric utility shall be presumed to be permanent. The determination of such benefit shall be made by the Napa County fire chief in the case of the service of structural fire protection and by the director in relation to all other services authorized to be provided within CSA No. 3.

B. If exemption under subsection (A)(1) or (A)(2) of this section is sought, the exemption may be granted only upon written request filed with the board of supervisors. The board, upon the recommendation Napa County fire chief (in relation to structural fire protection assessments or charges) or director (in relation to all other services), may then order the assessment levied herein on any particular parcel of real property to be canceled, corrected, or refunded in order to effect the provisions of this section. All requests for exemptions must be received by the board no later than three months after the date of the real property tax bill which shows the assessment or charge for which an exemption is requested. Determinations as to whether collection of an assessment imposed on a governmental parcel would violate the law and should therefore not occur shall be made by the tax collector in consultation with county counsel.

(Ord. 1124 § 5, 1997: Ord. 1068 § 1 (part), 1994: prior code § 3808)

(Ord. No. 1354, § 8, 3-11-2011)

In addition to any corrections, cancellations, or refunds ordered upon the granting of an exemption under Section 3.10.090, the director may order any assessment or charge levied under this chapter on any particular parcel of real property to be corrected, canceled, or refunded if such assessment or charge was imposed in error and the nature of the error could not have been reasonably ascertained by the county or by the property owner prior to the action of the board on the report imposing the assessment or charge. Application for correction, cancellation or refund under this section shall be made in writing by the property owner to the clerk of the board no later than three months after the date of the real property tax bill which shows the assessment, or three months from the date of the imposition of the charge. The decision of the director shall be final.

(Ord. 1124 § 6, 1997; Ord. 1068 § 1 (part), 1994: prior code § 3809)

(Ord. No. 1354, § 9, 3-11-2011; Ord. No. 1399, § 4, 3-24-2015; Ord. No. 1465, § 14, 12-15-2020)

Editor's note— Ord. No. 1354, § 9, adopted March 11, 2011, amended § 3.10.100 title to read as herein set out. Former § 3.10.100 title pertained to corrections, cancellations and refunds; procedure.

The assessments and charges as confirmed and levied pursuant to this chapter shall appear as a separate non-tax item on the property tax bill for the parcel of real property. The assessment or charge shall thereafter be collected at the same time and in the same manner as ordinary county ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure and sale in the case of delinquency as provided for such taxes. All laws applicable to the levy, collection, and enforcement of county ad valorem property taxes shall be applicable to such assessment or charge; except that if for the first year such charge is levied the real property to which such assessment or charge relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on which the first installment of such taxes would become delinquent, the assessment or charge confirmed pursuant to this chapter shall not result in a lien against such real property but instead shall be transferred to the unsecured roll for collection. When collected, such assessments shall be placed in the county treasury to the credit of the county service area.

(Ord. 1068 § 1 (part), 1994: prior code § 3810)

(Ord. No. 1354, § 10, 3-11-2011)

Editor's note— Ord. No. 1354, § 10, adopted March 11, 2011, amended § 3.10.110 title to read as herein set out. Former § 3.10.110 title pertained to collection.

Notwithstanding any other provision of this chapter, the board may determine to impose an assessment for structural fire protection in fiscal years subsequent to the 1996-1997 fiscal year using the same rates and methodology that were used in fiscal 1996-1997. Under these circumstances and to the extent permitted by law, such assessment for structural fire protection shall not be deemed a "new" or "increased" assessment, and the provisions of Sections 3.10.030 and 3.10.090 of this chapter as they existed July 1, 1996, shall govern the levying of such assessment.

(Ord. 1124 § 7, 1997)