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Earlier editions: 2026-09

Chapter 35 — TAXATION

Santa Ana Municipal Code § 35-109 Definitions

Santa Ana Municipal Code · 2026-10 edition · updated 2026-10-04 · Santa Ana

Cite as: Santa Ana Municipal Code § 35-109 · Text as of 2026-10-04

Footnotes:

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Amendment note—Ord. No. NS-1018, § 2, enacted May 18, 1970, amended Ch. 35 by adding Art. IV, §§ 35-108—35-112.

Sec. 35-108. - Purpose.

(a) Development of parks within the city will require the construction of park and recreation facilities sufficient to provide two (2) acres of such facilities per one thousand (1,000) population in the city.

(b) Fees paid under the requirements of section 35-110 shall be placed in a special fund to be known as the "Park Acquisition and Development Fund". Moneys in such fund shall be expended for the acquisition, construction and renovation of park and recreation facilities. In the event the city meets the standard of two (2) acres of such facilities per one thousand (1,000) population, and will meet such criterion following all developments for which fees have been collected, any moneys remaining in such fund may be used for renovation of the city's existing parks.

(Ord. No. NS-1018, § 2, 5-18-70; Ord. No. NS-1923, § 1, 7-20-87)

Exceptions & meaning →

Sec. 35-109. - Definitions.

For the purposes of this article, the words defined in this section shall have the meanings assigned to them:

Residential development: The addition of net residential units or the conversion of apartments to condominiums.

Residential unit: Any single-family home, any separate occupancy unit in a two-family or multifamily dwelling building, any other structure designed for human occupancy which contains a kitchen, and any space in a mobile home park designed or intended for a house trailer, mobile home, camper, or similar vehicle; but excluding any building or structure designed or intended to be occupied or used for business or commercial purposes, such as sleeping rooms in hotels and motels without kitchens or kitchen facilities.

Net residential unit: Any increase in the number of residential units constructed on any given piece of real property.

Mobile home park: Any area where one or more lots or spaces are held out for rent or purchase to be occupied by a house trailer, mobile home, camper, or similar vehicle.

Condominium: A residential unit in any of the following:

(i) A condominium project, as defined in Section 1350 of the Civil Code of the State of California.

(ii) A community apartment project, a planned development, or a stock cooperative, as defined in Sections 11003 through 11004 of the Business and Professions Code of the State of California.

Apartment: A residential unit in a two-family or multifamily dwelling building which is not a condominium.

(Ord. No. NS-1018, § 2, 5-18-70; Ord. No. NS-1526, § 1, 4-21-80)

Exceptions & meaning →

Sec. 35-110. - Fees.

Any person adding net residential units or converting apartments to condominiums in the City of Santa Ana shall pay to the city fees in such amounts as shall be set by resolution of the city council.

The fees hereby imposed are imposed under the police power to regulate residential development of the City of Santa Ana, for the purpose of preserving an appropriate balance between the demand by residents for use of park and recreational facilities and the availability of such park and recreational facilities and to preclude residential development which would create an excess demand on such facilities. The distinctions in fees with respect to types of residential units are hereby found to reflect significant differences in the demand for use of public park and recreation facilities by the occupants thereof.

(Ord. No. NS-1018, § 2, 5-18-70; Ord. No. NS-1526, § 1, 4-21-80; Ord. No. NS-1923, § 2, 7-20-87; Ord. No. NS-1968, § 1, 8-1-88)

Exceptions & meaning →

Sec. 35-111. - Payment of fees.

The fees prescribed in section 35-110 for addition of net residential units shall be due and payable prior to the issuance of a building permit for any construction which adds net residential units. No building permit shall be issued until such fees are paid.

The fees prescribed in section 35-110 for conversion of apartments to condominiums shall be due and payable at the time of filing of the final or parcel map required for such conversion. No such map shall be approved until such fees are paid.

(Ord. No. NS-1018, § 2, 5-18-70; Ord. No. NS-1526, § 3, 4-21-80; Ord. No. NS-1968, § 2, 8-1-88)

Exceptions & meaning →

Sec. 35-112. - Refunds.

Any fees paid to the city under this chapter for any residential unit which is not thereafter added or converted shall be refunded upon application of the fee payer and a showing to the satisfaction of the director of finance that the proposed addition or conversion has been abandoned.

(Ord. No. NS-1018, § 2, 5-18-70; Ord. No. NS-1526, § 4, 4-21-80)

Exceptions & meaning →

Sec. 35-113. - Exemption.

Any person otherwise subject to payment of fees pursuant to section 35-110 with respect to the residential development of a specific area of land, shall be exempt from such payment if the owner thereof offers to dedicate a portion thereof to the city for park or recreational purposes, and if the city council determines to accept such dedication; provided, however, that, at any time prior to the acceptance of such an offer of dedication, the city and such person may enter into an agreement providing for payment of a stipulated monetary contribution to the appropriate park acquisition and development fund in addition to such dedication, in which case the exemption granted by this section shall be conditional upon such person's compliance with the terms and conditions of such agreement.

(Ord. No. NS-1526, § 5, 4-21-80)

Exceptions & meaning →

Sec. 35-114. - Residential development tax.

There is hereby imposed an excise tax on the privilege of engaging in residential development in the city. Such tax is imposed on the same persons and the same activities, in the same amounts, and subject to the same terms and conditions as established for residential development fees in sections 35-109 through 35-112 of this article, except that the amount of said tax due from any person for a particular residential development shall be reduced by the amount of the fees paid by or on behalf of such person for the same development pursuant to said sections. Any tax revenues collected pursuant to this section shall not be subject to section 35-108, but shall rather be general fund revenues of the city.

(Ord. No. NS-1923, § 3, 7-20-87)

Exceptions & meaning →

Secs. 35-115—35-124. - Reserved.

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