Rocklin Municipal Code Ch. 3.34 Park Maintenance and Development Fund

Footnotes:

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Editor's note— Ord. No. 1093, § 4, adopted April 10, 2018, repealed Ch. 3.34 in its entirety and enacted new provisins to read as herein set out. Former Ch. 3.34, §§ 3.34.010—3.34.070 pertained to similar subject matter, and derived from Ord. No. 781 § 1 (part), adopted in 1998; and Ord. No. 949, §§ 2, 3, adopted April 14, 2009.

This chapter shall be known as the Park Maintenance and Development Act of 2018.

(Ord. No. 1093, § 4, 4-10-2018)

A. It is the intent of the city council in re-adopting this chapter to continue to provide a source of funds for the development, installation, servicing, maintenance, repair and operation of parks and related recreation and appurtenant facilities which may be either currently or subsequently operated, serviced and maintained by the city of Rocklin. Such funds shall be used for the development of parks and recreation facilities, including but not limited to architectural, engineering and environmental services, and the furnishing of services and materials for the ordinary and usual operation, maintenance and servicing of these facilities including, but not limited to: personnel for maintenance and operations such as mowing, litter control, irrigation and equipment maintenance; utilities such as water for park irrigation, electricity and sewer; fertilizers, pesticides, soil amendments, and other agricultural products; replacement trees, shrubs, plants, park and playground equipment, fencing, and sports facilities including lighting; building maintenance and custodial items such as light bulbs, paint, floor care products, sanitation equipment and paper goods; maintenance of swimming pool equipment, building heating, ventilating and air conditioning systems, and park maintenance equipment; contract maintenance services; and rents and leases of maintenance equipment.

B. The tax imposed under this chapter is solely for the purpose of raising revenue necessary for the development and maintenance of parks and related recreation and appurtenant facilities in the city of Rocklin as described in this section.

C. The revenue raised by this special tax shall be placed in a special fund to be used only for the purposes set forth in this section.

(Ord. No. 1093, § 4, 4-10-2018)

This chapter and the tax authorized herein is adopted pursuant to the provisions of Government Code Sections 37100.5 and 53720 et seq. and California Constitution Article XIIIA, Section 4, Article XIIIC, Section 2, and Article XIIID, Section 3. This special tax is not an ad valorem tax on real property, nor a transaction tax, nor sales tax on real property.

(Ord. No. 1093, § 4, 4-10-2018)

A. A special tax for park development and maintenance is hereby imposed and shall be levied annually on each residential parcel within the city of Rocklin.

B. What qualifies as a residential parcel shall be determined by reference to the assessor's use code assigned to the parcel as it appears on the most current Placer County equalized assessor's tax roll, or by actual land use, as determined by land use or building permits issued to the property.

C. The maximum tax rate, by type of residential parcel, is hereby established as follows:

D. Notwithstanding subsection C of this section, the following maximum tax rate is hereby established for homeowners sixty-two years of age and older for a single-family residence, duplex unit, triplex unit, condominium, or a residence located on a commercially zoned lot of which they are the principal occupant.

E. The classification for each parcel shall be based on the most current Placer County equalized assessor's tax roll.

(Ord. No. 1093, § 4, 4-10-2018)

A. The county of Placer tax collector shall annually levy on each residential parcel of real property located within the city of Rocklin a special tax in the amount specified in Section 3.34.030. The tax shall be added by the tax collector to the parcel's real property tax bill, and the tax collector shall take any and all action necessary to collect the tax.

B. The special tax for each fiscal year and subsequent fiscal years shall be due on the same basis, in the same manner, and on the same applicable dates as established by law for the due dates for the other charges and taxes fixed and collected by the county of Placer on behalf of the city of Rocklin.

C. The special tax imposed hereby shall be collected in the same manner, on the same dates, and subject to the same penalties and interest in accordance with the established dates as, or with, other charges and taxes fixed and collected by the county of Placer on behalf of the city of Rocklin. Such special tax, 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 such special tax, together with all penalties and interest thereon, shall, until paid, constitute a personal obligation to the city of Rocklin by the persons who own the parcel on the date the tax is due.

(Ord. No. 1093, § 4, 4-10-2018)

A. The following parcels shall be exempt from the special tax imposed by this chapter:

a. Parcels owned by federal or state agencies;

b. Parcels owned by local governmental agencies, including but not limited to, special districts and school districts;

c. Parcels exempt from taxation by the city pursuant to the laws or constitutions of the United States and the state of California.

B. Any person claiming an exemption from the special tax imposed by this chapter shall file a verified statement of exemption on a form prescribed by the city manager prior to June 30 of the first fiscal year for which the exemption is sought.

(Ord. No. 1093, § 4, 4-10-2018)

A. The records of the Placer County Assessor shall determine the use and improvement of each parcel for the calculation of the tax applicable to that parcel in the following fiscal year. As used in this chapter, a parcel shall mean a contiguous unit of improved or unimproved real property in possession of an owner, as identified on the Placer County assessor's parcel map.

B. The city manager shall administer this chapter. Actions or decisions of the city manager, or his/her designees, regarding the administration of this chapter may be appealed in writing to the city clerk in accordance with the procedures set forth in Chapter 5.01 of the Rocklin Municipal Code.

(Ord. No. 1093, § 4, 4-10-2018)

A. The tax rates imposed by this chapter are maximum rates and may not be increased by the city council above such maximum rates.

B. The tax imposed by this chapter may be levied at a reduced rate or eliminated by the city council for any fiscal year upon a determination by the city council that, after such reduction or elimination, there will be sufficient revenues available to fund park development and maintenance for the ensuing fiscal year. Such reduction or elimination shall be effective only for the fiscal year following such determination.

(Ord. No. 1093, § 4, 4-10-2018)

On or before January 1 of each successive year that this ordinance is in effect, the city's finance director shall file an annual report with the city council reporting the amount of funds collected and expended under this section, and explaining the status of any project required or authorized to be funded by the special tax authorized by this section. The annual report shall comply with all the requirements set forth in Government Code Section 50075.3. The annual report shall be presented to the city council at a regular meeting of the city council.

(Ord. No. 1093, § 4, 4-10-2018)

This chapter shall expire by its own terms on June 30, 2029.

(Ord. No. 1093, § 4, 4-10-2018)

The city council of the city of Rocklin is hereby authorized to amend this chapter by three (3) affirmative votes of its members for the purpose of carrying out the general purposes of this chapter, to conform the provisions of this chapter to applicable state law, to permit the county tax collector or another public official to collect the special tax levied by this chapter in conjunction with county taxes, or to re-assign the duties of public officials under this chapter. In no event, however, may the city council alter the provisions of Sections 3.34.030 or other provisions which increase the maximum tax rate, without the approval of two-thirds of the voters of the city voting on the question.

(Ord. No. 1093, § 4, 4-10-2018)