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Chapter 3.23 — FIRE SPECIAL PARCEL TAX

Parlier Municipal Code · 2026-09 edition · updated 2026-09-27 · Parlier

3.23.010 - Imposition of fire special parcel tax.

A special parcel tax to fund fire protection services is hereby imposed on every parcel of property in the City of Parlier. 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 be measured by the value of the property.

(Ord. No. 2017-01, § 1, 11-7-2017)

3.23.020 - Maximum tax amounts.

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

A tax rate equal to the county-wide tax rate of Fresno County, California, for the Fresno County Fire Protection District, as adjusted for the most recent fiscal year, shall be used to compute the special parcel tax for fire protection services.

The tax rate set forth in subsection (1) of this section shall be applied to the Fresno County assessed parcel values of all parcels within the City of Parlier, as adjusted for the most recent fiscal year.

(Ord. No. 2017-01, § 1, 11-7-2017)

3.23.030 - Exemptions.

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 are specifically exempted from a parcel tax enacted as a special tax under applicable federal or state statute or regulation shall be exempt from the imposition of the special parcel 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 not later than March 31 prior to the first fiscal year for which the exemption is sought.

(Ord. No. 2017-01, § 1, 11-7-2017)

3.23.040 - Administrative determinations; appeal procedures.

A.

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

B.

The city manager, or authorized designee, shall administer the special parcel tax under this chapter.

C.

Appeals of any determination of the city manager shall be submitted in writing to the city clerk within thirty days of the date of the notice of the determination. The city council shall consider the appeal and issue a decision to the appellant in writing not later than June 30 of the fiscal year prior to imposition of the tax.

(Ord. No. 2017-01, § 1, 11-7-2017)

3.23.050 - Collection with property taxes.

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 Parlier. 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 personal obligation of the owners of the parcel on the date the tax is due.

(Ord. No. 2017-01, § 1, 11-7-2017)

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▸Contents — Parlier Municipal Code
Parlier Municipal Code
  1. Title 1 — GENERAL PROVISIONS
  2. Title 2 — ADMINISTRATION
  3. Chapter 2.01 — ELECTIONS
  4. Chapter 2.04 — CITY COUNCIL
  5. Chapter 2.08 — OFFICIALS OF THE CITY
  6. Chapter 2.10 — CITY MANAGER
  7. Chapter 2.15 — POLICE DEPARTMENT
  8. Chapter 2.16 — LAW ENFORCEMENT
  9. Chapter 2.20 — CIVIL DEFENSE, EMERGENCIES AND DISASTER RELIEF
  10. Chapter 2.40 — REDEVELOPMENT AGENCY
  11. Title 3 — REVENUE AND FINANCE
  12. Chapter 3.04 — PURCHASING PROCEDURES
  13. Chapter 3.08 — FUNDS
  14. Chapter 3.12 — TAX COLLECTIONS AND ASSESSMENT
  15. Chapter 3.14 — UTILITY USERS TAX
  16. Chapter 3.16 — TRANSACTIONS AND USE TAX
  17. Chapter 3.20 — TRANSIENT OCCUPANCY TAX
  18. Chapter 3.23 — FIRE SPECIAL PARCEL TAX
  19. Chapter 3.24 — REAL PROPERTY TRANSFER TAX
  20. Chapter 3.25 — POLICE SPECIAL PARCEL TAX
  21. Chapter 3.26 — CLAIMS FOR MONEY OR DAMAGES BY THE STATE OR BY …
  22. Chapter 3.30 — DEVELOPMENT IMPACT FEES
  23. Title 4 — PERSONNEL
  24. Chapter 4.01 — PERSONNEL SYSTEM
  25. Chapter 4.02 — PERSONNEL BOARD
  26. Chapter 4.03 — DISCIPLINARY ACTIONS
  27. Chapter 4.04 — LAYOFF PROCEDURES
  28. Chapter 4.05 — EMPLOYER-EMPLOYEE RELATIONS
  29. Chapter 4.06 — AT-WILL EMPLOYEES
  30. Chapter 4.07 — POST STANDARDS FOR RECRUITMENT AND TRAINING OF …
  31. Chapter 4.08 — PERSONNEL SYSTEM RULES
  32. Article 1 — APPLICATIONS AND APPLICANTS
  33. Article 2 — METHOD OF FILLING VACANCIES
  34. Article 3 — PROBATIONARY PERIOD
  35. Article 4 — TRANSFER, PROMOTION, DEMOTION AND REINSTATEMENT
  36. Article 5 — ADMINISTRATIVE LEAVES, REPORTS AND RECORDS
  37. Article 6 — GRIEVANCE-COMPLAINT PROCEDURE
  38. Article 7 — HARASSMENT OF EMPLOYEES
  39. Article 8 — ALCOHOL AND DRUG ABUSE POLICY
  40. Article 9 — INCONSISTENT, INCOMPATIBLE OR CONFLICTING EMPLOYME…
  41. Title 5 — BUSINESS LICENSES AND REGULATIONS
  42. Chapter 5.04 — BUSINESS LICENSE TAX
  43. Chapter 5.05 — TOBACCO RETAILERS
  44. Chapter 5.07 — MOBILE VENDORS
  45. Chapter 5.08 — PEDDLERS
  46. Chapter 5.12 — SOLICITORS AND CANVASSERS
  47. Chapter 5.16 — SOLICITING OR PEDDLING ON PRIVATE PROPERTY
  48. Chapter 5.18 — STREET VENDORS
  49. Chapter 5.20 — AMUSEMENT ARCADES AND MACHINES
  50. Chapter 5.24 — GAMING AND AMUSEMENTS
  51. Chapter 5.28 — LAUNDRIES
  52. Chapter 5.32 — BINGO
  53. Title 6 — HEALTH AND SAFETY
  54. Chapter 6.04 — MILK
  55. Chapter 6.08 — DISEASED FRUITS AND VEGETABLES
  56. Chapter 6.10 — PROPERTY MAINTENANCE
  57. Chapter 6.11 — NUISANCES
  58. Article 1 — UNLAWFUL PROPERTY RELATED NUISANCES
  59. Article 2 — PARLIER BUILDING CODE
  60. Article 3 — VACANT BUILDINGS
  61. Article 4 — MANAGEMENT OF REAL PROPERTY
  62. Article 5 — NUISANCE RELATED ACTIVITIES
  63. Article 6 — UNLAWFUL NOISE RELATED NUISANCES
  64. Article 7 — OTHER NUISANCES AND ENFORCEMENT
  65. Article 8 — SEVERABILITY
  66. Chapter 6.12 — ABATEMENT, APPEALS AND ADMINISTRATIVE HEARINGS
  67. Article 1 — PROPERTY ABATEMENT PROCEDURES
  68. Article 2 — ADMINISTRATIVE HEARINGS
  69. Article 3 — SEVERABILITY
  70. Chapter 6.13 — COST RECOVERY
  71. Article 1 — COST RECOVERY AND PENALTIES
  72. Article 2 — MULTIPLE RESPONSE ORDINANCE
  73. Article 3 — OTHER COST RECOVERY PROVISIONS
  74. Article 4 — SEVERABILITY
  75. Chapter 6.14 — GRAFFITI
  76. Chapter 6.15 — AEROSOL SPRAY PAINTS
  77. Chapter 6.16 — SANITATION
  78. Chapter 6.20 — GARBAGE, RUBBISH, AND CONSTRUCTION WASTE RECYCL…
  79. Chapter 6.24 — WEED REMOVAL
  80. Chapter 6.28 — BURNING OF COMBUSTIBLE MATERIALS
  81. Chapter 6.32 — EXPLOSIVES
  82. Chapter 6.34 — MEDICAL MARIJUANA
  83. Chapter 6.36 — SMOKING AND TOBACCO PRODUCT USE
  84. Title 7 — ANIMALS
  85. Chapter 7.04 — TREATMENT AND USE OF ANIMALS
  86. Chapter 7.08 — KEEPING OF ANIMALS
  87. Chapter 7.12 — DOGS
  88. Title 8 — PARKS, RECREATION AND SPECIAL EVENTS
  89. Chapter 8.01 — PARK OPERATIONS
  90. Chapter 8.02 — SPECIAL EVENTS
  91. Title 9 — PUBLIC PEACE, MORALS AND WELFARE
  92. Chapter 9.04 — INTERFERENCE WITH PUBLIC OFFICERS AND GOVERNMENT
  93. Chapter 9.08 — OPIUM
  94. Chapter 9.12 — INDECENT EXPOSURE OBSCENE BOOKS, ETC.
  95. Chapter 9.16 — GAMBLING
  96. Chapter 9.17 — DANCEHALLS
  97. Chapter 9.20 — LIQUOR CONTROL
  98. Chapter 9.21 — SOCIAL HOSTING
  99. Chapter 9.24 — DISORDERLY CONDUCT AND DISTURBING THE PEACE
  100. Chapter 9.28 — OFFENSES AGAINST PROPERTY
  101. Chapter 9.32 — MINORS' CURFEW
  102. Chapter 9.40 — WEAPONS AND FIREWORKS
  103. Title 10 — VEHICLES AND TRAFFIC
  104. Chapter 10.04 — TRAFFIC REGULATIONS DEFINITIONS
  105. Chapter 10.08 — ENFORCEMENT OF AN OBEDIENCE TO TRAFFIC REGULAT…
  106. Chapter 10.12 — TRAFFIC CONTROL DEVICES
  107. Chapter 10.16 — TURNING MOVEMENTS
  108. Chapter 10.20 — ONE-WAY STREETS AND ALLEYS
  109. Chapter 10.24 — SPECIAL STOPS REQUIRED
  110. Chapter 10.28 — MISCELLANEOUS DRIVING RULES
  111. Chapter 10.32 — PEDESTRIAN REGULATIONS
  112. Chapter 10.36 — STOPPING, STANDING AND PARKING FOR CERTAIN PUR…
  113. Chapter 10.40 — STOPPING FOR LOADING OR UNLOADING ONLY
  114. Chapter 10.44 — STOPPING, STANDING OR PARKING RESTRICTED OR PR…
  115. Chapter 10.46 — SPEED LIMITS
  116. Chapter 10.48 — TRAINS
  117. Chapter 10.52 — SCHEDULES OF DESIGNATED STREETS
  118. Chapter 10.56 — PENALTIES FOR VIOLATIONS OF CHAPTERS 10.04 THR…
  119. Chapter 10.60 — ABANDONED OR INOPERATIVE VEHICLES
  120. Chapter 10.64 — RESIDENTIAL PERMIT PARKING
  121. Title 12 — STREETS AND OTHER PUBLIC PLACES
  122. Chapter 12.04 — OBSTRUCTIONS TO STREETS AND SIDEWALKS
  123. Chapter 12.12 — PROTECTION OF PUBLIC PROPERTY
  124. Chapter 12.16 — TREES AND OTHER PLANTS
  125. Chapter 12.22 — CABLE TELEVISION FRANCHISES
  126. Chapter 12.26 — GARAGE YARD SALES
  127. Title 13 — UTILITIES
  128. Chapter 13.10 — WATER SERVICE
  129. Chapter 13.20 — WATER CONSERVATION
  130. Chapter 13.30 — CROSS-CONNECTION CONTROL
  131. Chapter 13.40 — SEWER SERVICE
  132. Chapter 13.50 — SEWER SERVICE CHARGES
  133. Chapter 13.60 — USE OF PUBLIC SEWERS
  134. Chapter 13.70 — UNDERGROUND UTILITY INSTALLATIONS
  135. Title 15 — BUILDINGS AND CONSTRUCTION
  136. Chapter 15.04 — GENERAL PROVISIONS
  137. Chapter 15.06 — UNIFORM HOUSING CODE
  138. Chapter 15.08 — UNIFORM BUILDING CODE
  139. Chapter 15.10 — UNIFORM FIRE CODE
  140. Chapter 15.12 — UNIFORM MECHANICAL CODE
  141. Chapter 15.16 — UNIFORM ELECTRICAL CODE
  142. Chapter 15.20 — UNIFORM PLUMBING CODE
  143. Chapter 15.24 — UNIFORM SIGN CODE
  144. Chapter 15.28 — GRADING AND EXCAVATION
  145. Chapter 15.30 — REHABILITATION OF RESIDENTIAL HOTELS
  146. Chapter 15.32 — SUBSTANDARD HOUSING AND UNSAFE STRUCTURES—NUIS…
  147. Chapter 15.40 — AUTO COURTS, RESORTS AND MOTELS
  148. Chapter 15.44 — UNDERGROUND UTILITY DISTRICT
  149. Chapter 15.48 — FLOODPLAIN MANAGEMENT
  150. Article I — STATUTORY AUTHORIZATION, FINDINGS OF FACT, PURPOSE…
  151. Article II — GENERAL PROVISIONS
  152. Article III — ADMINISTRATION
  153. Article IV — PROVISIONS FOR FLOOD HAZARD REDUCTION
  154. Article V — VARIANCE PROCEDURE
  155. Chapter 15.52 — HOME-FINANCING PROGRAM
  156. Title 16 — SUBDIVISIONS
  157. Chapter 16.01 — GENERAL PROVISIONS
  158. Chapter 16.02 — DEFINITIONS
  159. Chapter 16.03 — MAPS—GENERALLY
  160. Chapter 16.04 — PRELIMINARY MAPS
  161. Chapter 16.05 — TENTATIVE MAPS
  162. Chapter 16.06 — FINAL MAPS
  163. Chapter 16.07 — PARCEL MAPS
  164. Chapter 16.08 — DESIGN AND IMPROVEMENT STANDARDS
  165. Chapter 16.09 — DEDICATIONS, FEES, REIMBURSEMENT AND RESERVATI…
  166. Chapter 16.10 — FEES, BONDS, AND DEPOSITS
  167. Chapter 16.11 — EXCEPTIONS
  168. Chapter 16.12 — REVERSION TO ACREAGE
  169. Chapter 16.13 — AMENDMENTS
  170. Chapter 16.14 — SUBDIVISION PROHIBITION AND PENALTIES
  171. Title 18 — ZONING
  172. Chapter 18.02 — PURPOSE AND TITLE
  173. Chapter 18.04 — DEFINITIONS
  174. Chapter 18.06 — DISTRICTS
  175. Chapter 18.08 — ZONING MAP AND DISTRICT BOUNDARIES
  176. Chapter 18.10 — ANNEXED AREAS
  177. Chapter 18.12 — O DISTRICT—OPEN CONSERVATION
  178. Chapter 18.14 — R-1 DISTRICT—SINGLE FAMILY RESIDENTIAL
  179. Chapter 18.15 — R-1, RS-10 OVERLAY DISTRICT
  180. Chapter 18.16 — R-2 DISTRICT—LOW DENSITY MULTIPLE FAMILY RESID…
  181. Chapter 18.18 — R-3 DISTRICT—MEDIUM DENSITY MULTIPLE FAMILY RE…
  182. Chapter 18.20 — T-P DISTRICT—TRAILER PARK RESIDENTIAL
  183. Chapter 18.22 — C-P DISTRICT—ADMINISTRATIVE AND PROFESSIONAL O…
  184. Chapter 18.24 — C-4 DISTRICT—CENTRAL TRADING DISTRICT
  185. Chapter 18.26 — C-5 DISTRICT—GENERAL COMMERCIAL
  186. Chapter 18.28 — M-1 DISTRICT—MANUFACTURING
  187. Chapter 18.30 — P DISTRICT—OFF-STREET PARKING
  188. Chapter 18.32 — GENERAL CONDITIONS
  189. Chapter 18.33 — SMOKE SHOPS AND SMOKING LOUNGES
  190. Chapter 18.34 — CLASSIFICATION OF UNLISTED USES
  191. Chapter 18.36 — COMMISSION REVIEW AND APPROVAL PROCEDURE
  192. Chapter 18.38 — CONDITIONAL USE PERMIT PROCEDURE
  193. Chapter 18.40 — SITE PLAN REVIEW PROCEDURE
  194. Chapter 18.42 — PUBLIC UTILITIES AND SERVICES
  195. Chapter 18.44 — NONCONFORMING USES
  196. Chapter 18.46 — VARIANCES
  197. Chapter 18.48 — AMENDMENTS AND CHANGES
  198. Chapter 18.50 — FEES AND FORM OF APPLICATIONS
  199. Chapter 18.52 — CONDUCT OF PUBLIC HEARINGS
  200. Chapter 18.54 — PROCEDURE, VIOLATION AND PENALTY
  201. Chapter 18.55 — CANNABIS CONTROL

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