San Marino Municipal Code Art. 04 Special Public Safety Tax

Pursuant to the authority of section 4 of article XIII-A of the California Constitution, California Government Code section 53978, there is hereby levied and assessed a special safety tax by the City of San Marino on each parcel of property in the city of San Marino for each fiscal year, commencing with the fiscal year 2025-2026, and ending with the fiscal year 2028-2029. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

Unless territory is annexed to the city of San Marino following the date of adoption hereof by the city council, the maximum annual amounts of said special public safety tax for each fiscal year shall be as indicated on Exhibit A of. Ord. O-24-1412 codified herein and incorporated herein in its entirety by reference. In the event territory is annexed to the city of San Marino following the date of adoption hereof by the city council, the special public safety tax shall be imposed on such annexed parcels in the same amounts as other parcels in the same zoning classification, and the maximum amount of said public safety tax for the fiscal year of such annexation and each of the fiscal years thereafter shall be increased by the amounts equal to the total special public safety tax imposed on the annexed parcels. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

A. The special public safety tax zones shall be those designated on the official zone map of the city.

B. The records of the Los Angeles County assessor as of March 1 of each year preceding the applicable fiscal year shall determine whether or not any particular lot is unimproved for the purposes of this section. "Parcel of property" as used in this article shall mean any contiguous unit of improved or unimproved real property held in separate ownership, including, but not limited to, any single-family residence, or any other unit or real property subject to the California subdivided lands act (Business and Professions Code §11000 et seq.).

C. The tax imposed by this article shall be a tax upon each parcel of property, and the tax shall not be measured by the value of the property.

(Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

The special public safety tax imposed by this article shall be due in two (2) equal installments in accordance with the collection procedures of the Los Angeles County tax collector, 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 Los Angeles on behalf of the city of San Marino. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

A. The revenue raised by this article shall be placed in a special fund to be used only for the purposes of obtaining, providing, operating and maintaining paramedic services, police equipment or apparatus therefor; paying the salaries and benefits to paramedic, police protection and firefighting protection and prevention personnel; and for other necessary paramedic expenses, police protection expenses and fire protection and prevention expenses of the city of San Marino.

B. The chief fiscal officer of the city of San Marino shall file a report with the city council on January 1 of each year following the enactment of the special public safety tax. The annual report shall contain both of the following:

1. The amount of funds collected and expended.

2. The status of any project required or authorized to be funded pursuant to this article.

(Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

The city council, by three (3) affirmative votes, is empowered:

A. To establish the amounts of the special public safety tax levy annually each fiscal year in amounts not to exceed the maximum amounts specified for each component of the special public safety tax in section 26.04.02 of this article as is required in the discretion of the city council to provide an adequate level of paramedic service, police protection and fire protection and prevention services in the city in accordance with the purposes set forth in this article;

B. To sit as a board of equalization under procedures to be adopted to equalize inequities and reduce hardships created by a literal application of this article, and such shall be deemed an administrative remedy; and

C. To annually provide an official assessment book designating the actual tax levy on each parcel, and to place same on file in the office of the city clerk.

(Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

The city council shall be empowered to amend this article by three (3) affirmative votes of the members thereof for the purposes of carrying out the general purposes of this article in order to conform to the state law that permits the county tax collector, or other proper official, to collect a special tax such as is levied by this article in conjunction with county taxes or in order to assign duties pursuant to this article to other officers. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

This article shall be null and void as of twelve o'clock (12:00) midnight, June 30, 2029, and shall have no force and effect whatsoever after said time and date, and any action by the city council of the city of San Marino to the contrary, notwithstanding, except that section 26.04.10 of this article, relating to the collection and enforcement of liens or obligations for the special public safety tax previously levied hereunder, shall continue in effect until such time as the collection and enforcement procedures have been completed. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

No section of this article shall be construed to permit, and the city council is expressly prohibited from extending, the terms of this article beyond June 30, 2029, or increasing the maximum amount of any special public safety tax levy, or component thereof, or penalty imposed by this article. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

The special public safety 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 Los Angeles on behalf of the city of San Marino and the said county may deduct its reasonable costs incurred for such services before remittal of the balance to the city.

Said special public safety 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 said special public safety tax, together with all penalties and interest thereon, shall, until paid, constitute a personal obligation to the city of San Marino by the persons who own the parcel on the date the tax is due.

(Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

The special public safety tax hereby imposed shall not be imposed upon a federal or state governmental agency or any local agency or upon any parcel of property that is exempt from the special tax imposed by this article pursuant to any provision of the constitution or any paramount law. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

Pursuant to the California Constitution, article XIIIB, the appropriation limit for the city of San Marino will be increased by the maximum projected aggregate collection authorized by the levy of this special public safety tax, as indicated in section 26.04.02 of this article, in each of the years covered by this article plus the amount, if any, by which the appropriations limit is decreased by law as a result of the assessment of the special public safety tax set forth in this article. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

Unexpended revenue of any money raised by the city under this article may only be used in the succeeding year of the purposes stated in this article by lowering the next year's tax by the amount unexpended or by returning the amount unexpended to the taxpayers on the same pro rata basis as originally levied. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)

This article, or any provisions thereof other than those provisions, if any, which provide for modification by the city council of the city of San Marino, may only be amended or repealed by approval of two-thirds (2/3) of the voters voting on the provisions at any City election. (Ord. 0-15-1293, 6-26-2015; amd. Ord. O-24-1412, 12-11-2024)