Vallejo Municipal Code Ch. 3.15 School Impact Mitigation Tax

This chapter shall be known and may be cited as the "School impact mitigation tax ordinance of the City of Vallejo."

(Ord. 379 N.C.(2d) § 6 (part), 1977.)

The city council makes the following legislative findings and declarations regarding the intent and purpose of this chapter.

The city council is desirous of implementing the city's general plan, the various elements thereof, and several specific plans recently adopted by the city.

The city council has previously received, reviewed, and approved a large number of development proposals and applications within the boundaries of the city and the Vallejo City Unified School District. The city has information that large tracts of remaining developable land in the city, especially land located within five specific areas which are the subject of specific area plans, will soon be the subject of applications to subdivide the land for residential construction.

Many of the projects already approved, and those yet to be considered, have generated and will continue to generate both economic and population load impacts upon the Vallejo City Unified School District. As the specific areas begin to develop, there will be a need for long-range and short-range responses to the demand for school facilities generated by the new residential development.

It appears that without the mechanism provided in this chapter for the collection of fees to mitigate school impacts, it will be difficult if not impossible to meet the short and long-range need for temporary and permanent school facilities. Therefore, as one solution to the impacts on public schools created by residential development, the council has concluded that this chapter is essential to protect the public health, safety, and general welfare.

(Ord. 470 N.C.(2d)1, 1979: Ord. 379 N.C.(2d) § 6 (part), 1977.)

This chapter shall apply to all owners or developers of real property located within the five specific areas for which specific plans have been approved and environmental impact reports certified by the planning commission, and such other areas as the council may designate by resolution.

(Ord. 379 N.C.(2d) § 6 (part), 1977.)

Based on adverse environmental impacts involving cost factors and overcrowding in the school district, and in order to mitigate those impacts, a school impact mitigation tax is established.

(Ord. 379 N.C.(2d) § 6 (part), 1977.)

The council legislatively finds and determines that tentative subdivision maps, involving the areas of the city to which this chapter applies and to which the school impact mitigation tax is chargeable, do and will have substantial adverse impacts on the capacity of the present public schools to serve such residential development. Therefore, the school impact mitigation tax shall be collected as prescribed in this chapter irrespective of whether tentative maps had been approved for any residential subdivision prior to July 20, 1977, the effective date of Ordinance 379 N.C.(2d).

The council also finds that since a large proportion of mobile home dwellers are older adults, mobile hone parks do not create a substantial adverse impact, and new mobile home parks shall be exempt from the tax established herein.

(Ord. 568 N.C.(2d) § 1, 1980: Ord. 470 N.C.(2d) § 2, 1979: Ord. 379 N.C. (2d) § 6 (part), 1977.)

A. The amount of school mitigation impact tax imposed per residential unit shall be as follows:

1. For each single-family residential unit:

2. For each multi-family residential unit (including condominiums):

B. Disputes over the number of bedrooms in any unit shall be submitted to the city manager, or his designated representative, for consideration and final resolution.

C. The tax rates established in this section may annually escalate the same percentage that the latest "Engineering News Record Construction Costs Index" for the San Francisco Bay Area annually escalates. Said escalation, if any, shall be presented annually prior to July 1st, the first complete year after the passage of the ordinance codified in this chapter, and each year thereafter, for consideration and approval by the city council.

D. The city council may also from time to time, at its discretion, revise, alter, amend, and/or delete any of the changes set forth in this section by adoption of the appropriate ordinance or ordinances.

(Ord. 568 N.C.(2d) § 1, 1980; Ord. 470 N.C.(2d) § 3, 1979: Ord. 435 N.C.(2d) § 3, 1978: Ord. 379 N.C.(2d) § 6 (part), 1977.)

The school impact mitigation tax shall be paid to the city prior to the issuance of any building permit for any dwelling unit which is the subject of this chapter.

(Ord. 470 N.C.(2d) § 4, 1979: Ord. 379 N.C.(2d) § 6 (part), 1977.)

The finance director shall establish a school impact mitigation tax fund, and shall place all of the taxes collected under this chapter therein. To the extent possible, the finance director shall keep a record of the moneys received from each subdivision.

(Ord. 379 N.C.(2d) § 6 (part), 1977.)

The school district shall, by resolution of the trustees, request disbursements from the fund from time to time, as funds are needed to mitigate the adverse impacts described in this chapter. The school district shall document the need for such moneys, and shall specify in detail how the moneys would be utilized to alleviate the adverse impacts.

Upon receipt of such request, the city council shall consider the request and if it deems the request proper, may by resolution authorize the finance director to disburse moneys to the school district for the purposes delineated in the request,

(Ord. 379 N.C.(2d) § 6 (part), 1977.)

A. The school district shall submit semiannually to the city manager during the months of January and July a detailed report accounting for all money received and expended by virtue of this chapter. The report shall include detailed documentation related to the expenditures made for the purpose of alleviating adverse school impacts.

B. Upon receipt of the report, the city manager shall place the matter on the city council's agenda at the earliest convenient opportunity for review and comment. A copy of the report, when received, shall be promptly filed in the office of the city clerk for public inspection.

(Ord. 470 N.C.(2d) § 5, 1979: Ord. 379 N.C.(2d) § 6 (part), 1977.)

A. The city and school district shall expend the moneys collected under this chapter only in accordance with the provisions of this chapter and said moneys shall not be used for any other purpose.

B. If the school district, upon the expiration or repeal of the ordinance codified in this chapter, has not made formal request for the total amount of moneys collected by the city, the city council shall take whatever action it deems most appropriate to effect return of the unused funds to the property owners upon whose units the tax was imposed, or spend such funds for their benefit.

C. If funds become available to the school district from state or federal sources to construct schools and related facilities which would alleviate the adverse impact of new residential development, then the moneys collected, but not expended, shall to the full extent possible be returned to the property owners upon whose units the tax was imposed.

(Ord. 470 N.C.(2d) § 6, 1979: Ord. 379 N.C.(2d) § 6 (part), 1977.)

The city council may, by solution, waive the imposition of the tax if the developer offers to dedicate land in lieu of payment of the tax. Such land shall be used only for school purposes or for other public purposes in conjunction with a school. The value of the land to be dedicated must be at least equal to the amount of the tax which would otherwise be imposed. The value of the land shall be the market value thereof at the time of the filing of the tentative map.

(Ord. 379 N.C.(2d) § 6 (part), 1977.)

The provisions of this chapter shall expire and be of no further force and effect on January 1, 1987, unless extended or earlier terminated by ordinance of the city council. The city manager shall request at least sixty days before the date fixed for expiration of this chapter a report in writing from the school district providing data as to the continuing need for funds generated by the tax to aid the council in its determination as to whether to extend further the term of this chapter or let the chapter expire as scheduled.

(Ord. 791 N.C.(2d) § 1, 1984: Ord. 674 N.C.(2d) § 1, 1982: Ord. 624 N.C.(2d) § 1, 1981; Ord. 568 N.C.(2d) § 3, 1980: Ord. 561 N.C.(2d) § 1, 1980: Ord. 556 N.C.(2d) § 1, 1980: Ord. 535 N.C.(2d) § 1, 1980: Ord. 379 N.C.(2d) § 6 (part), 1977.)