Parlier Municipal Code Ch. 3.23 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)

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

1. 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.

2. 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)

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)

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)

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)