Orange Cove Municipal Code Ch. 3.34 Special Police and Fire Tax

A special tax to fund police services and fire prevention and protection services is hereby imposed on every parcel of land in the City of Orange Cove. The tax shall be imposed each fiscal year in the amounts permitted by this chapter. The tax imposed by this chapter shall be a tax upon each parcel of property within the city and the tax shall not be measured by the value of the property.

(Ord. No. 368, § 1, 11-4-2014)

The maximum annual amount of the tax imposed on each parcel pursuant to this chapter shall be determined as follows:

A. A tax of ninety-five dollars shall be imposed on each single family residential parcel within the city. A "single family residential parcel" shall mean a parcel zoned for single family residences.

B. A tax of sixty-five dollars shall be imposed on each multi-family residential unit within the city. A multi-family residential unit shall mean a building or portion of a building designed for or occupied by one family which is part of a multiple residential unit parcel. A "multiple residential unit parcel" shall mean a parcel zoned for a building or those portions thereof that accommodate or is intended to accommodate two or more residential units.

C. A tax of ninety five dollars shall be imposed on each agricultural parcel within the city. An "agricultural parcel" shall mean a parcel zoned for agriculture under the city's R-A zone.

D. A tax of four hundred ninety five shall be imposed on each commercial parcel within the city. A "commercial parcel" shall mean a parcel zoned for commercial purposes within the city.

E. A tax of seven hundred fifty shall be imposed on each industrial parcel within the city. An "industrial parcel" shall mean a parcel zoned for light or heavy manufacturing purposes within the city.

(Ord. No. 368, § 1, 11-4-2014)

A. Parcels owned by the city, federal or state government or any other public agency and parcels owned by any public or private entity that is specifically exempted from a parcel tax enacted as a special tax under applicable federal or state statue or regulation shall be exempt from the imposition of the special tax set forth in this chapter.

B. Private property owners claiming an exemption under Subsection A above shall file proof of exemption on a form prescribed by the city manager prior to June 30 for the first fiscal year for which the exemption is sought.

(Ord. No. 368, § 1, 11-4-2014)

A. The records of the Fresno County Assessor as of March 1 of each year shall be used to determine each parcel for the calculation of the tax applicable to that parcel in the following fiscal year.

B. The city manager shall administer the special police and fire tax under this chapter.

C. Appeals of any determination of the city manager shall be submitted in writing to the city clerk not later than June 1 of the prior 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. No. 368, § 1, 11-4-2014)

A. Special Fund; Use of Proceeds. In accordance with Government Code Section 53978, the proceeds of the tax imposed by this chapter shall be placed in a special fund and shall be dedicated and used only for city council approved police services and fire prevention and protection services. Eighty percent of the special tax proceeds shall be used for Police Services and twenty percent of the special tax proceeds shall be used for fire prevention and protection services.

B. Annual Review Report. An annual review report shall be prepared by the city setting forth the amount of revenues received under the special tax and amount of disbursements. The purpose is to assure accountability and the proper disbursement of the proceeds of the special tax. The annual review report shall be filed in the city clerk's office not later than January of each fiscal year in which the tax is levied.

C. Special Tax Oversight Committee. A special tax oversight committee comprised of city residents shall be established by the city council to review the annual review report and related records and to make comments and recommendations to the city council at a scheduled council meeting to ensure compliance with this chapter.

(Ord. No. 368, § 1, 11-4-2014)

The special tax imposed by this chapter shall be due 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 Fresno on behalf of the City of Orange Cove. The special tax imposed by this chapter, 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 person obligation of the owners of the parcel on the date the tax is due.

(Ord. No. 368, § 1, 11-4-2014)

The special tax adopted under this chapter shall sunset and expire by operation of law on November 30, 2024.

(Ord. No. 368, § 1, 11-4-2014)