Chapter 3 — DELTA FIRE PROTECTION TAX

Sections:

3-4300 - IMPOSED.

In accordance with Section 53978 of the Government Code a special fire tax for fire prevention and suppression is proposed to take effect upon the approval of two-thirds of the voters voting upon the proposed tax.*

(Ord. 3208)

* Editor's Note: The imposition of the tax provided for in this chapter was approved by the voters.

3-4301 - PROPERTY USE OR IMPROVEMENT CLASSES.

The maximum rates allowable under this special tax shall be calculated as follows, based upon the following classes of improvements to property or use thereof, or a combination thereof:

(a)

"Residential dwelling" means any building or structure which is occupied or intended to be used for living purposes with the exception of duplexes, triplexes, fourplexes, etc., or apartment houses, hotels or motels.

(b)

"Commercial residential" means any apartment house, condominium, hotel, motel, or any other building or structure containing two or more residential units.

(c)

"Agriculture" means any building or structure used or intended for use for the purpose of agriculture or agriculture-related activities including residences, with the exception of dairies.

(d)

"Dairy" means any building or structure used for the production of milk, including residences and excluding loafing barns.

(e)

"Commercial" means any building or structure used or intended to be used for storage, wholesale (other than wholesale nurseries), retail or other commercial activities.

(f)

"Industry" means any building or structure used, or intended to be used, for the purpose of production or manufacturing of goods and products, including the storage of such goods or products.

(g)

"Vacant residential lot" means any uninhabited ground or property which is intended to be used or developed for dwelling purposes.

(h)

"Vacant commercial lot" means any vacant ground or property to be used for any commercial building or development of any commercial purpose.

(i)

"Vacant industrial lot" means any vacant ground or property to be used for any industrial building or development of any other industrial purpose.

(j)

"Berm" means any uncultivated tule-covered, brush-covered or tree-covered islands.

(k)

"Gas wells" means fixed components located on property designed for the purpose of producing natural gas, storage of natural gas, or other petroleum products.

(l)

"Wasteland" means uncultivated or desolate property.

(m)

"State Board of Equalization properties" means utility, railroad and other properties valued by the State Board of Equalization.

(n)

"Mobile home residential lot" means any space, pad or other area provided in any mobile home park for mobile homes.

(o)

"Marina or yachting club" means any building or structure used for the purpose of boat storage or related boating activity, including restaurants and bars and offices.

(Ord. 3208; 3398)

3-4302 - MAXIMUM RATE.

(a)

Vacant residential lots, commercial vacant lots, vacant industrial lots, gas wells, wastelands, mobile home residential lots, State Board of Equalization properties, and berms, shall be assessed an annual fee each fiscal year, with the rest of the charges being based on a square foot rate each fiscal year. The maximum rate for each category shall be as follows:

(1)

Residential dwelling, up to 7.5 cents per square foot;

(2)

Commercial residential, up to 8.5 cents per square foot;

(3)

Agriculture, up to 5.5 cents per square foot;

(4)

Dairies, up to 5.5 cents per square foot;

(5)

Commercial, up to 8.5 cents per square foot;

(6)

Industry, up to 10.5 cents per square foot;

(7)

Marina or yachting clubs, up to 6.5 cents per square foot;

(8)

Berms, two dollars ($2.00) per acre unit per fiscal year;

(9)

Vacant residential lots, thirty dollars ($30.00) per fiscal year;

(10)

Vacant commercial lots, twenty dollars ($20.00) per acre unit per fiscal year;

(11)

Vacant industrial lots, twenty dollars ($20.00) per acre unit per fiscal year;

(12)

Gas wells, fifty dollars ($50.00) per fiscal year;

(13)

Wastelands, ten dollars ($10.00) per fiscal year;

(14)

State Board of Equalization properties, fifty dollars ($50.00) per acre unit per fiscal year;

(15)

Mobile home residential lots, fifty dollars ($50.00) per fiscal year.

(b)

Under subdivisions (8), (10), (11) and (14) of subsection (a) of this section, each lot shall be rounded up to the next even acre: 1.01 acres equal two (2) acres, 2.65 acres equal three (3) acres, etc.

(Ord. 3208; 3398)

3-4303 - SETTING RATE.

The Board of Directors of the Delta Fire Protection District may set the special tax and collect less than the maximum amount of the approved special taxes designated in Section 3-4302.

(Ord. 3208)

3-4304 - COLLECTION.

The approved special tax shall be collected in the same manner as other charges and taxes collected by the County of San Joaquin on behalf of the Delta Fire Protection District. Any tax levied under this chapter shall become a lien upon the property against which it is assessed and collectible in the manner and subject to the same penalties as provided for the collection of other taxes collected by the County of San Joaquin on behalf of the Delta Fire Protection District. The special tax shall be in addition to the annual tax rate allowed by law.

(Ord. 3208)

3-4305 - APPEAL.

(a)

Each property owner in the district shall, within thirty (30) days after mailing of the notice of the special tax bill for that fiscal year, have the right to file a written appeal with the District protesting the levy of such special tax. The filing of an appeal is not grounds for failing to timely pay the entire amount of taxes specified as due on the tax bill. If the special tax is either reduced or increased as a result of the decision of the Board of Directors, the special tax shall either be refunded or the increased amount collected.

(b)

The property owner, or the owner's designated representative, may be present at the protest hearing concerning the setting of the special tax rate. The property owner or the owner's designated representative may present any relevant evidence and may be examined under oath by the Board of Directors of the District. The District's representative may also present any relevant evidence and be examined under oath by the taxpayer or the taxpayer's designated representative and the Board of Directors of the District. The burden of proof on any factual question shall be on the taxpayer.

(c)

Within thirty (30) days after the hearing, the Board of Directors, by majority vote, shall render a decision concerning the protest of the special tax.

(Ord. 3208)

3-4306 - USE OF PROCEEDS.

All proceeds of the special tax levied under this chapter shall only be expended for the purpose of obtaining, furnishing, operating and maintaining fire protection, suppression and emergency medical services.

(Ord. 3208)