San Joaquin County Municipal Code Div. 4 Special Taxes

There is hereby established within the Mountain House Community Services District a special tax for the following purposes:

(a) Transportation. Funding the capital and operating costs, including administrative costs, of providing public transportation, including, but not limited to, construction and maintenance of streets and road rights-of-way, bus service and equipment and facilities, train station facilities, and programs for the provision of public transportation, including, but not limited to, such items as programs for transportation demand management and alternative transportation programs.

(b) Operations and Administration. Funding the operational and administrative functions of the community services district to the extent these latter functions are not funded from other sources.

(Ord. 96-1 § 1, 1996)

The tax shall be initially established by the Board of Directors by resolution, and shall remain the same thereafter, provided that the Board of Directors in any year may re-establish the tax by resolution, provided that the tax shall not exceed the amount specified in Section MH-3-4002 of this chapter.

(Ord. 96-1 § 2, 1996)

(a) Maximum Special Tax on Developed Land. As used in this chapter, developed land means land for which a building permit has been issued on or prior to June 30th of the prior fiscal year. The maximum amount of special tax for developed land in any fiscal year for each separate parcel as shown on the latest equalized assessment roll shall be:

(1) Six dollars and seven cents ($6.07) per one hundred (100) square feet of the area within the living area of residential buildings and the total area within nonresidential buildings or other structures.

(2) Two dollars and seven cents ($2.07) per one hundred (100) square feet of parcel area.

(b) Maximum Special Tax on Undeveloped Land. The maximum amount of special tax for undeveloped land in any fiscal year shall be one hundred seventeen dollars ($117.00) per acre for each separate parcel as shown on the latest equalized assessment roll. The maximum total special tax that can be levied on undeveloped land in any fiscal year is three hundred ninety-five thousand eight hundred dollars ($395,800.00). Cumulative special taxes levied on undeveloped land shall not exceed six hundred sixty-three thousand seven hundred dollars ($663,700.00).

(c) Increase of Maximums. The maximum amounts set forth in subsections (a) and (b) of this section may be increased each year by no more than an amount equal to the percentage increase, if any, in the CPI from the prior year.

(d) Undeveloped Land Special Tax Suspension and Termination. The special tax on undeveloped land established by subsection (b) of this section shall be suspended and shall not be levied or collected to the extent that the operational and administrative functions of the community services district are funded from other sources of revenue. No special tax on undeveloped land shall be levied or collected in any fiscal year subsequent to the fiscal year in which building permits have been issued for one thousand two hundred (1,200) residential units.

Prior to collection of special taxes from undeveloped land, the Board of Directors shall make the following findings:

(1) CSD general fund revenues will not cover CSD expenditures; and

(2) The CSD has investigated and implemented all possible expenditure reductions which would not cause a significant adverse impact upon the CSD's ability to provide services; and

(3) There are no other available revenues to help meet the anticipated funding shortfall; and

(4) The maximum cumulative special taxes have not been collected from undeveloped land.

(Ord. 96-1 § 3, 1996; Ord. 4082 § 1, 2000)

The taxes shall be collected by way of the tax bills of San Joaquin County, in the same manner as, and subject to the same penalties and procedures for collection of delinquencies, as San Joaquin County ad valorem property taxes.

(Ord. 96-1 § 4, 1996)

This chapter is not intended to and shall not be construed or given effect in a manner that imposes upon the community services district, or any officer or employee thereof, a mandatory duty of care towards persons or property within the community services district or outside of the community services district so as to provide a basis of civil liability for damages, except as otherwise imposed by law.

(Ord. 96-1 § 5, 1996)