Earlier editions: 2026-09
Nevada City Municipal Code Ch. 3.28 Fire Equipment and Firehouse Tax
Nevada City Municipal Code · 2026-10 edition · updated 2026-10-04 · Nevada City
Cite as: Nevada City Municipal Code Chapter 3.28 · Text as of 2026-10-04
3.28.010 - Statutory authority.¶
This chapter and the tax authorized herein is adopted pursuant to the provisions of Article 16 (Section 53978) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code of the state.
(Ord. 86-6 § 1, 1986)
3.28.020 - Findings—Purpose.¶
A. The city fire department needs additional funds to upgrade and expand its services to the public, and the city budget is not sufficient to finance said improvements.
B. The express purpose for which this tax is imposed is to establish a source of funds to purchase and renovate fire trucks, fire equipment and fire houses within Nevada City.
(Ord. 86-6 §§ 2, 3, 1986)
3.28.030 - Limitations on use of funds.¶
Any funds collected from the tax authorized by this chapter shall be expended only for such fire protection and prevention purposes as stated in this chapter. No other use of the tax funds shall be made, excepting that if such special taxes are collected by the county on behalf of the city, the county may deduct its reasonable costs incurred for such services before remittal of the balance to the city.
(Ord. 86-6 § 4, 1986)
3.28.040 - Rate and method of assessment.¶
Each parcel of unimproved real property within the city shall be annually taxed as follows:
| Type of Property | Annual Taxes |
|---|---|
| Single Family Residence | $12.00 |
| Each Town Home, Condominium, Mobile Home Unit, and each Apartment | 8.00 |
| All Commercially Used Property, including Commercial, Industrial, Office, Professional, Retail, Hotels, Motels, and Bed & Breakfast facilities as follows: | |
| (a) 0 to 5,000 square feet in size | $50.00 |
| (b) 5,001 to 7,500 square feet in size | 75.00 |
| (c) 7,501 to 10,000 square feet in size | 100.00 |
| (d) 10,001 to 20,000 square feet in size | 150.00 |
| (e) 20,001 to 50,000 square feet in size | 200.00 |
| (f) 50,001 square feet or greater in size | 250.00 |
(Ord. 86-6 § 5, 1986)
3.28.050 - Collection by county.¶
The city may authorize to have the taxes levied under this chapter collected by the tax assessor of Nevada County in any manner that is authorized by law.
(Ord. 86-6 § 6, 1986)
3.28.060 - Annual carryover of remaining funds.¶
Any unexpended residue of any funds raised by this tax remaining at the end of any fiscal year shall be carried over by the city to the next succeeding year.
(Ord. 86-6 § 7, 1986)
3.28.070 - Authorization to spend funds collected.¶
The government spending limitation imposed on the city by Art. XIIIB of the Constitution of the state shall be raised by the amount of the revenue generated by this chapter, enabling the city to expend funds for the purposes enumerated herein.
(Ord. 86-8 § 2, 1986)
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