Rolling Hills Estates Municipal Code Ch. 3.24 Dwelling Unit Annexation Tax

It is found and declared that the taxes required to be paid hereby are imposed for the purpose of equalizing the burden borne by new construction of dwelling units within the city pursuant to the new construction tax set forth in Chapter 3.20 of this code. Addition of dwelling units presently outside the city by annexation imposes the same burdens upon public facilities, increases population, impacts the environment and otherwise can adversely affect inhabitants of the city and its environment to the same extent as construction of such dwellings within the city. Since annexed dwelling units create the same burden as constructed dwelling units, they should bear their fair share of the costs of public service.

(Prior code § 890)

"Dwelling unit" means and includes each single-family dwelling and each unit of an apartment, a condominium, duplex or multiple-dwelling structure designed as a separate habitation for one or more persons, but shall not include additions to any existing structure or the reconstruction, repairing or rebuilding of any structure destroyed or damaged by fire, explosion or act of God.

"Person" includes an individual, partnership, limited partnership, corporation, firm or other entity.

(Prior code § 891)

There is imposed upon each person owning or maintaining a dwelling unit brought within the city's boundaries by annexation completed after July 1, 1979 a dwelling unit annexation tax of five hundred dollars for each such dwelling unit.

(Prior code § 892)

The city council may waive imposition of all or part of the tax with respect to any annexation if it finds that offsetting benefits will accrue to the city therefrom or that the city will not otherwise be burdened by the annexation. The determination of the city council thereon shall be final and conclusive.

(Prior code § 895)

The tax imposed by this chapter shall be due and payable upon completion of annexation of the real property on which the dwelling unit is located.

(Prior code § 893)

The city council may adopt any ordinance or resolution to provide procedures for collection or other provisions necessary to implement and make effective this chapter.

(Prior code § 896)

All sums collected pursuant hereto shall be deposited in the capital outlay fund and used solely for capital expenditures as needed.

(Prior code § 894)