Chapter 3.36
LAW ENFORCEMENT SERVICES SPECIAL TAX
Sections:
3.36.030 Calculation of amount.
3.36.040 Determination of lots and building improvements.
3.36.060 Time and method of payment of special tax.
3.36.070 Administration of tax.
3.36.080 Appropriations limit increase.
3.36.100 Fiscal accountability.
3.36.110 Severance provisions.
3.36.120 Effective date – Expiration.
3.36.010 Imposition of tax.
Pursuant to the provisions of Article 3.7 of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code (Cal. Gov. Code §§ 53720 through 53730) and the California Constitution, Articles XIII A, Section 4 and XIII D, Section 3(a)(2), there is hereby levied and assessed a law enforcement services special tax, as defined in Cal. Gov. Code § 53721, by the city of Palos Verdes Estates for each of the nine fiscal years commencing with fiscal year 2018-2019 and ending with fiscal year 2026-2027. For purposes of this chapter a “parcel of property” shall mean any contiguous unit of improved or unimproved real property held in separate ownership, including, but not limited to, any vacant property, commercial property, single-family residential property, any condominium unit as defined in Cal. Civ. Code § 783, or any other unit of real property subject to the California Subdivided Lands Act (Cal. Bus. & Prof. Code §§ 110000 et seq.). (Ord. 732 § 1, 2018)
3.36.020 Use of revenue.
A. The sole purpose of this chapter is to raise revenues for law enforcement services in the city of Palos Verdes Estates. Use of the revenue generated by the parcel tax is restricted to obtaining, providing, operating, and maintaining local and independent community based law enforcement services throughout the entire city, which shall include paying the salaries and benefits of police personnel, upgrading technology and safety equipment, maintaining response times, paying for any such other necessary law enforcement expenses and paying the direct costs in levying this tax.
B. The proceeds from this chapter shall be used only for the purposes identified in subsection A of this section.
C. Upon the effective date of the ordinance codified in this chapter, the city finance director shall create a separate account into which all revenue raised by this chapter shall be placed.
D. The city finance director shall file a report with the city council no later than July 1, 2019, and at least once a year thereafter which shall contain both of the following: (1) the amount of funds collected and expended under this chapter; and (2) the status of any project required or authorized to be funded to carry out the purposes set forth in subsection A of this section. (Ord. 732 § 2, 2018)
3.36.030 Calculation of amount.
A. The tax imposed by this chapter shall be a tax upon each parcel of property and the tax shall not be measured by the value of the property.
B. For fiscal year 2018-2019, the annual amount of the law enforcement services special tax shall be determined for each parcel of property by calculating the following sum: (1) the amount of three hundred forty-two dollars (the “base amount”) for each lot within such parcel of property, plus twenty cents (the “improvement amount”) for each square foot of building improvements located on such parcel of property as of January 1, 2018.
C. For each fiscal year after fiscal year 2018-2019, the maximum annual amount of the law enforcement services special tax for each parcel of property shall be determined by adding the base amount for each lot within such parcel of property to the improvement amount multiplied by the number of square feet of building improvements, as such lots and improvements exist as of January 1st of the fiscal year.
D. For the purposes of this chapter, the term “building improvement” shall mean any “structure” “erected” on the parcel of property, as those terms are defined in Chapter 17.08 PVEMC. (Ord. 732 § 3, 2018)
3.36.040 Determination of lots and building improvements.
The records of the city of Palos Verdes Estates shall be utilized to determine the number of lots within any parcel of property. The records of the Los Angeles County assessor shall be used to determine the amount of building improvement located on a parcel of property; provided, however, that the records of the city of Palos Verdes Estates building department may be utilized as necessary should there be a discrepancy between the records of the Los Angeles County assessor and the actual amount of building improvement on a parcel of property. (Ord. 732 § 4, 2018)
3.36.050 Exempt property.
The law enforcement services special tax shall not be imposed upon a federal or state governmental agency, any local public agency, or any parcel of property which is exempt from ad valorem taxes by any other applicable law. (Ord. 732 § 5, 2018)
3.36.060 Time and method of payment of special tax.
A. The law enforcement services special tax shall be due in two equal installments in accordance with the collection procedures of the Los Angeles County tax collector, and shall be collected in the same manner, subject to the same penalties and interest, 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 Palos Verdes Estates. The county of Los Angeles may deduct its reasonable costs incurred for such services before remittal of the balance to the city of Palos Verdes Estates.
B. The law enforcement services special tax, together with all penalties and interest thereon, shall constitute a lien upon the parcel of property upon which it is levied until it has been paid, and said special tax, together with all penalties and interest thereon, shall until paid constitute a personal obligation to the city of Palos Verdes Estates by the person(s) who own the parcel of property on the date said special tax is due. (Ord. 732 § 6, 2018)
3.36.070 Administration of tax.
The city council by not less than three affirmative votes is empowered:
A. To establish the amount of the law enforcement services special tax levy annually each fiscal year in amounts not to exceed the maximum amounts specified in PVEMC 3.36.030 as is required to provide an adequate level of law enforcement services in the city in accord with the purposes set forth in this chapter;
B. To sit as a board of equalization under procedures to be adopted by the city council to equalize inequities and reduce hardships created by the literal application of this chapter, and such shall be deemed an administrative remedy;
C. To annually provide an official assessment book designating the actual tax levy on each parcel of property and to place the same on file in the office of the city clerk. In connection therewith, in those instances where building improvements are located on more than one lot within a parcel of property, the city council may designate a single one of such lots as the lot upon which such building improvements shall be considered to be located for purposes of administering this chapter;
D. To amend this chapter as necessary to permit the Los Angeles County tax collector or any other duly designated public official to collect a special tax such as is levied by this chapter in conjunction with other county taxes, or in order to assign duties established by this chapter to other officers as otherwise permitted by law, or to modify procedures required by this chapter, for the sole purpose of levying and/or collecting a special tax in an amount not to exceed that permitted by PVEMC 3.36.030 to be used solely for the purposes permitted by PVEMC 3.36.020. (Ord. 732 § 7, 2018)
3.36.080 Appropriations limit increase.
Pursuant to Article XIII B of the California Constitution, the appropriations limit for the city of Palos Verdes Estates shall be increased by the maximum projected aggregate collection authorized by levy of this law enforcement services special tax, as determined by PVEMC 3.36.030, in each of the years in which this chapter remains in effect. (Ord. 732 § 8, 2018)
3.36.090 Unexpended revenue.
The unexpended revenue of any money raised by the city under this chapter may only be (A) used in the succeeding year for the purposes stated in this chapter by lowering the next year’s tax by the amount unexpended, or (B) returned to the taxpayers on the same pro rata basis as originally levied. (Ord. 732 § 9, 2018)
3.36.100 Fiscal accountability.
A five-member citizen committee comprised of members appointed by the city council must annually review and audit expenditures of revenues derived from the law enforcement services special tax. The results must be included in the city’s annual audit and reviewed by the city council at a publicly noticed meeting. (Ord. 732 § 10, 2018)
3.36.110 Severance provisions.
If any provision(s) of this chapter or the application thereof to any person is held invalid or unconstitutional by any court of competent jurisdiction, such invalidity or unconstitutionality shall not affect any other provision or application, and to this end, the provisions of this chapter are declared to be severable. The city council and the electorate by referendum do hereby declare that they would have adopted this chapter and each section, subsection, sentence, clause, phrase, part or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, parts or portions thereof be declared invalid or unconstitutional. (Ord. 732 § 11, 2018)
3.36.120 Effective date – Expiration.
If the ordinance codified in this chapter is approved by at least two-thirds of those voters casting ballots on the measure at the election, then this chapter shall become effective ten days following the date the vote is declared by the city council in accordance with Cal. Elec. Code § 9217. This chapter will expire nine years after the effective date; provided, however, that the provisions of this chapter relating to the collection of the law enforcement services special tax and/or the enforcement of any liens for a tax imposed hereunder (for fiscal years 2018-2019 through 2026-2027) have been completed. (Ord. 732 § 12, 2018)
3.36.130 Amendment or repeal.
Notwithstanding the city council’s authority as provided in PVEMC 3.36.070, upon becoming effective, this chapter may only be amended or repealed by approval of two-thirds of the voters casting ballots on such amendment or repealed at a duly called initiative or referendum election. (Ord. 732 § 13, 2018)