San Clemente Municipal Code Ch. 3.28 Taxation of Annexed Property

The provisions of this chapter shall apply to all annexation proceedings commenced after January 19, 1966, and to all 1939 Act annexation proceedings commenced prior to such date but as to which the protest hearings required by the Government Code of the state have not been conducted by such date. As to the latter group of proceedings, the fees or the promise and guaranteeing bond required by this chapter shall be paid or filed not later than the date set for the conduct of the protest hearing set for each particular proceeding unless other arrangements for payment, satisfactory to the City Council, have been made.

(Prior code § 33-1)

It is in the best interests of the City to annex territory to the City only if the petition presented therefor to the City Council contains a request that the questions put to the electors residing therein shall be as follows:

A. Whether the property therein shall be subjected to taxation after annexation to pay the amount of money fixed to represent the value to the territory of municipal improvements already paid for by City taxpayers;

B. Whether the property therein shall be subjected to taxation after annexation equally with the property within the City, to pay the bonded indebtedness of the City outstanding or authorized for the acquisition, construction or completion of any municipal improvements at the date of the first publication of the notice of election.

(Prior code § 33-2)

The sum of seventeen hundred dollars ($1,700.00) per acre, or fractional portion thereof, of property annexed to the City, shall represent the value to the territory to be annexed of municipal improvements already paid for by the City taxpayers.

(Prior code § 33-3)

The Planning Commission shall make a report and recommendation to the City Council relative to each proposed annexation. Where the Planning Commission has favorably reported upon a proposed annexation, it may recommend an increase or decrease therein in the amount specified in Section 3.28.030 and shall present facts to support such recommendation.

(Prior code § 33-4)

A. .....If the City Council determines after consideration of the matter, including such factors as the development or proposed or probable development of such area and the probable burden or benefit which such territory will be to the City, that the amount specified in Section 3.28.030 does not fairly represent such value, it may direct the increase or decrease in such amount so as to fairly represent such adjusted value.

B. .....The City Council may consider the amount of property and improvements thereon within the area proposed for annexation which is dedicated or offered for dedication for public usage (other than streets), and may reduce such amount as an adjustment therefor.

(Prior code § 33-5)

A. .....When there has been a favorable vote by the electors residing in any annexing territory, the property therein shall be taxed in not to exceed ten (10) substantially equal annual installments to pay the amount or adjusted amount of money fixed to represent the value to the territory of municipal improvements already paid for by City taxpayers.

B. .....The City Council shall adopt a resolution not later than the day upon which it adopts the resolution of intention to call a special election within the subject territory, setting forth such amount, the number of annual installments in which such amount shall be paid and the procedure for the collection thereof with respect to each particular annexation.

(Prior code § 33-6)

A. .....The amount or adjusted amount specified in Section 3.28.030 shall be paid by the owners of the property within the territory proposed for annexation.

B. .....Property within the annexed territory shall be taxed after annexation, equally with the property within the City to pay any indebtedness or liability of the City contracted prior to or existing at the time of annexation. If the Council determines and finds after consideration of the matter including, but not limited to, such factors as taxation by another agency, and district services and charges provided by another entity, it may waive taxation and payment for all or any part of such indebtedness or liability of the City contracted prior to or existing at the time of annexation. For such items as prior indebtedness or liability which the Council determines shall be taxed for payment, the written consent thereto of owners of more than two-thirds (2/3) of the assessed value of the territory proposed for annexation shall be filed with the City Clerk pursuant to Section 35319 of the Government Code.

(Prior code § 33-7)

The fees received under this chapter, and not refunded, together with taxes or fees later received, shall be deposited in the general fund of the City.

(Prior code § 33-8)

The tax and fee provided for in this chapter shall be levied and paid in addition to any other special charges, fees or requirements by the City such as off-site sewer connections, subdivision regulation requirements and special fees for water storage facilities.

(Prior code § 33-9)

Property and the value thereof owned by the City or by any of its several departments or by other governmental agencies which is annexed to the City shall be excluded when calculating for the purposes of this chapter the area of the territory being annexed to the City and the total amount due the city, and shall be exempt from the levy or payment of any portion thereof.

(Prior code § 33-10)