Earlier editions: 2026-09
Nevada City Municipal Code Ch. 3.44 Special Tax Measure
Nevada City Municipal Code · 2026-10 edition · updated 2026-10-04 · Nevada City
Cite as: Nevada City Municipal Code Chapter 3.44 · Text as of 2026-10-04
3.44.010 - Authorization of law.¶
This chapter and the tax measure authorized herein are adopted pursuant to Government Code Sections 53978 and 50077.
(Ord. 2002-06 § 1, 2002)
3.44.020 - Determination of necessity.¶
The Nevada 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.
(Ord. 2002-06 § 2, 2002)
3.44.030 - Purpose of special tax.¶
The express purpose for which this tax will be imposed is to establish a source of funds to be used for capital acquisition and personnel costs for the fire department.
(Ord. 2002-06 § 3, 2002)
3.44.040 - Limitation upon expending tax proceeds.¶
Any funds collected from the tax measure authorized by this chapter shall be expended only for such 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 deduce its reasonable costs incurred for such services before remittal of the balance to the city.
(Ord. 2002-06 § 4, 2002)
3.44.050 - Rate and method of assessment.¶
Each parcel of improved real property within the city of Nevada City shall be annually taxed as follows:
| Type of Property | Annual Tax |
|---|---|
| Single-family residence | $24.00 |
| Each apartment or condominium | 16.00 |
| Each mobilehome | 16.00 |
All commercially used property, including but not limited to commercial, industrial, office, professional, retail, hotels and motels as follows:
| 0 feet to 5,000 square feet in size | $100.00 |
|---|---|
| 5,001 square feet to 7,500 square feet in size | 150.00 |
| 7,501 square feet to 10,000 square feet in size | 200.00 |
| 10,001 square feet to 20,000 square feet in size | 300.00 |
| 20,001 square feet to 50,000 square feet in size | 400.00 |
| 50,001 square feet or greater in size | 500.00 |
(Ord. 2002-06 § 5, 2002)
3.44.060 - Collection.¶
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. 2002-06 § 6, 2002)
3.44.070 - Carry over 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. 2002-06 § 7, 2002)
3.44.080 - Adopting, amendment and repeal.¶
This chapter shall be adopted if approved by two-thirds (2/3) of the voters voting on it at the November 5, 2002 election. If approved by the voters, this chapter shall take effect as of January 1, 2003 and may thereafter only be amended or repealed in the manner provided by law.
(Ord. 2002-06 § 8, 2002)
3.44.090 - Authorization to spend funds collected.¶
The government spending limitation imposed on the city of Nevada City by Article XIIIB of the Constitution of the state of California 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. 2002-06 § 9, 2002)
3.44.100 - No effect on tax approved November 4, 1986.¶
This chapter and the tax measure it authorizes shall have no effect on the tax approved by the voters on November 4, 1986 and any tax approved pursuant to this chapter shall be in addition to the tax approved on November 4, 1986.
(Ord. 2002-06 § 10, 2002)
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