CHAPTER 4.40
THE CITY OF PETALUMA SPECIAL TAX PROCEDURE CODE
4.40.010 Short title.
This chapter shall be known and may be cited as the "City of Petaluma Special Tax Procedure Code," and shall be referred to herein as the "Code"). (Ord. 2119 NCS § 2 (part), 2001.)
4.40.020 Municipal and state affairs; authority conferred by code; applicability of laws.
This code is adopted pursuant to the Charter of the city of Petaluma. In proceedings had pursuant to this code which are a municipal affair, any general laws referred to in this code are deemed a part of this code.
In the event that any proceeding had pursuant to this code shall be adjudged a state affair, it is declared to be the intention that the proceedings were had pursuant to any applicable general law or laws.
This code provides an alternative method of financing certain public and private capital facilities and municipal services. The provisions of this code shall not affect or limit any other provisions of law authorizing or providing for the furnishing of facilities or services, or the raising of revenue for these purposes. The city may use the provisions of this code instead of or in conjunction with any other method of financing part or all of the cost of providing the authorized kinds of public and private capital facilities and municipal services. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.030 Conflicting provisions; severability.
Any provision in this code which conflicts with any general law or act shall prevail over the other such provision in connection with any proceedings taken pursuant to this code.
In the event any portion of this code shall be declared illegal, unenforceable, or unconstitutional, such provision shall be deemed severable from the rest of the provisions of this code. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.040 Actions or determinations; proceedings.
The city council may take any actions or make any determinations which it determines are necessary or convenient to carry out the purposes of this code and which are not otherwise prohibited by law. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.050 Purpose and intent.
The purpose and intent of this chapter is to establish a method whereby the facilities described in Section 4.40.170 A. hereof may be constructed, installed and/or maintained, and whereby the costs thereof may be specially taxed to property; and to establish a procedure whereby such special taxes may be collected. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.060 Compliance with chapter.
Any proceedings taken or assessment levied pursuant to this chapter shall not be held invalid for failure to comply with the provisions of this chapter provided such failure is not a constitutional defect. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.070 Necessary or convenient procedure authorized.
Any procedure not expressly set forth in this chapter but deemed necessary or convenient to carry out any of its purposes is authorized. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.080 Nonexclusiveness of remedies.
The remedies provided in this chapter for the enforcement of any assessment levied pursuant to this chapter are not exclusive, and additional remedies may be provided at any time. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.090 Abandonment of proceedings.
Proceedings under this chapter may be abandoned at any time prior to the levy of special taxes. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.100 Effect upon other law.
This chapter does not affect other law relating to the same or any similar subject, but provides an alternative authority and procedure for the subject to which it relates. When proceeding under this chapter, its provisions only need be followed. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.110 Construction.
This chapter is to be liberally construed. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.120 Compliance.
Any proceedings taken or special tax levied pursuant to this chapter shall not be held invalid for failure to comply with the provisions of this division provided such failure is not a constitutional defect. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.130 Special taxes; incorporation of the Mello-Roos Community Facilities Act of 1982.
The Mello-Roos Community Facilities Act of 1982 (Chapter 2.5, commencing with Section 53311 of Part 1, Division 2, Title 5 of the California Government Code) (the "Act"), as amended from time to time, is incorporated in and made a part of this chapter. Except as otherwise provided by this chapter, the mode and manner of making facilities and for levying and collecting special taxes shall be as prescribed in the Act. It is hereby specifically provided that in proceedings under this chapter exclusively for maintenance and/or services, the provisions of Section 53312.7 of the Act, relating to goals and policies, shall not apply. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.140 Authority applicable.
Proceedings under this chapter shall be conducted under the authority contained in Section 4.40.130 for special taxes, which authority shall be designated in the resolution of intention for such proceedings. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.150 Alteration of boundaries.
The boundaries of any district created under this chapter may be altered from time to time in the manner provided in the designated authority or as otherwise may be provided by the council in the resolution initiating proceedings for any such alteration. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.160 Name and nature.
The name of any district created under this chapter shall be substantially as follows: "City of Petaluma, Special Tax District No. _____ (_____)." A district created hereunder shall be deemed to be a financing district and not separate governmental agency, distinct from the city. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.170 Definitions.
A. Under this chapter, the term "facilities" shall include the installation, construction, planting and/or acquisition of any public or private (1) landscaping, including trees, shrubs, flowers, groundcover, grass or other ornamental and/or erosion control or privacy or buffer vegetation, irrigation systems and controls, statuary, fountains, water features or other ornamental structures, fencing, soundwalls or other barriers, lighting facilities and related signage; (2) streets, including any street, highway, road, alley, lane, boulevard, pedestrian mall, parkway, bicycle or pedestrian path, trail, gutters, sidewalks with or without curbs and gutters, or other way dedicated to or used for travel and all appurtenances including medians, soundwalls, traffic signals and warning devices, street signs and street lights; (3) parks, including recreational facilities, play fields, park or recreation administrative or neighborhood community center facilities, open space, hiking trails and access points; (4) sewer facilities, including drains, tunnels, sewers, conduits, culverts, and channels for drainage purposes; with necessary outlets, manholes, catch basins, flush tanks, septic tanks, disposal plants, connecting sewers, ditches, drains, conduits, channels, treated effluent dispersal sites and appurtenances; (5) flood control and storm drainage facilities, including, pipes, mains, channels, weirs, bulkheads, retention and detention basins, drop inlets, headwalls, dikes, levees, rip rap, vegetation and appurtenances; and (6) riparian habitat, including stream beds, vegetation and related features.
B. Under this chapter, the term "incidental expenses" shall include, together with any and all costs incidental to the creation of the district or any annexation thereto, including costs of reports, publications, notices, city staff, engineers, attorneys, special tax consultants and other required consultants, planning, designing, constructing or acquiring the facilities, including any environmental evaluations and all costs and expenses incurred in connection with the administration of a district created pursuant to this chapter or with the enforcement of the duty of a property owner pursuant to this code to maintain or repair any improvement, including but not limited to compensation of any attorney and/or consultant employed to render services in connection with such district or such enforcement proceedings.
C. Under this chapter, "services" shall include (i) operation (including, but not limited to, the provision of utilities, the hiring of personnel by contract or otherwise and the funding of reasonable reserves), maintenance, cleaning, repair, replacement or removal of any improvements that can be financed under this chapter or the Mello-Roos Community Facilities Act of 1982 (the "Act") and (ii) to the extent not included in the preceding clause (i), the operation, maintenance, cleaning, repair, replacement or removal of any improvement, providing for the life, growth, health and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing or treating for disease or injury, removal of debris, rubbish, trimmings, or other solid waste, cleaning, sandblasting and painting of walls or other facilities to remove graffiti, whether or not benefit assessments are utilized, any of which items may be necessary and/or convenient for the care and preservation of the facilities described in subsection (A) of this section, including, without limitation, any related studies, testing, monitoring, weed abatement, riparian habitat restoration and/or preservation, dredging, desiltation and the removal of or remedial action for the cleanup of any hazardous substance released or threatened to be released into the environment in or near any improvement and the furnishing of electric current or energy, gas, or other illuminating agent for any lighting facilities or for the lighting or operation of any other facilities and water for irrigation of any landscaping, water features or the maintenance of any other imorovements. (Ord. 2441 NCS § 2, 2006; Ord. 2119 NCS § 2 (part), 2001.)
4.40.175 Financing of services.
It is hereby specifically provided that in proceedings under this chapter for maintenance and/or services, the following shall not apply:
A. The final paragraph of Section 53313 of the Act.
B. The limitations set forth in the third and fourth sentences of Section 53313(c) of the Act.
C. The second sentence of Section 53339.3(d) of the Act.
(Ord. 2441 NCS § 3, 2006.)
4.40.180 Hearings.
Any required hearing may be held not sooner than fifteen days from the date of the resolution ordering such hearing, upon not less than five days published notice. Any published notice shall be sufficient if published one time in a newspaper of general circulation within the city. Any notice of hearing to be published may be in summary form with reference to documents on file in the office of the city clerk for further information. Any hearing may be continued from time to time without further notice, but shall be completed within one year of the original hearing date. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.190 Installment levy and collection of special taxes.
The city may, by resolution, determine that the estimated cost of the maintenance of any improvement authorized under this chapter is greater than can be conveniently raised from the single installment or imposition and order that the estimated cost shall be raised by an assessment or special tax levied and collected in installments over such period of time as may be set forth in that resolution. Special taxes may be collected upon the county tax roll or in any other suitable manner prescribed by resolution of the council adopted during or after the proceedings, including direct billing to property owners or otherwise. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.200 Relief from payment.
The council may provide, by resolution, for relief from current special tax payments by senior citizens, persons and families of low-income or other classes of persons reasonably entitled, in the judgment of the council, to such relief, by deferred payment until such time as the property is sold to persons not within the protected class, or otherwise. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.210 Limitation of actions.
The validity of any special tax levied under this code shall not be contested in any action or proceedings unless the action or proceeding is commenced within thirty days after the effective date of any ordinance or resolution providing for the levy of such special tax. Thereafter, a special tax may be contested only for the purpose of challenging the accuracy of computation of the special tax. Any appeal from a final judgment in the action or proceeding shall be perfected within thirty days after the entry of judgment. (Ord. 2441 NCS § 4, 2006: Ord. 2119 NCS § 2 (part), 2001.)
4.40.220 Appeals procedures.
The council may provide by separate resolution such appeals procedures as it may deem appropriate to facilitate the levy and enforcement of the assessments. Such procedures may provide for the appeal of confirmed assessments to the director of public works or other official of the city responsible for the collection of special taxes and grounds upon and times within which such appeals must be made. There shall be no appeal from the decision of the appointed official and the perfection of such an appeal shall be a precondition to maintaining any action under Section 4.40.210 hereof. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.230 Extra territorial jurisdiction.
Special tax districts may be created under this chapter within the territorial jurisdiction of the city, or upon compliance with the procedures set forth in Section 5115 through 5118 of Chapter 2 of Part 3 of Division 7 of the Streets and Highways Code, may extend beyond the territorial limits of the city. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.240 Joint community facilities agreements.
Any agreement by and between the city and another public agency for the financing, ownership and/or operation and/or maintenance of any facility or the provision of any service may be entered into at any time at the determination of the city council. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.250 Qualified electors.
For purposes of any property-owner voter election, a public agency as owner of property, whether or not such property is leased, shall be deemed a qualified elector and entitled to vote. For purposes of determining electors, any property used primarily for hotel or residential hotel purposes shall be deemed a commercial and a nonresidential use. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.260 Elections.
For purposes of any election herein, unless otherwise waived by unanimous action of all qualified electors, the time for the conduct of the election shall be not less than thirty nor more than one hundred twenty days from the adoption of the resolution of formation or other resolution ordering such election. For purposes of any such election, the city clerk shall be the election official responsible for conducting and canvassing such election. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.270 Special tax ordinance.
The special tax ordinance may direct the finance director or other official of the city to annually prepare for and collect the special taxes according to the approved method of special tax apportionment without further annual action by the council, unless an increase in the maximum tax or other alteration of such method of apportionment is sought. (Ord. 2119 NCS § 2 (part), 2001.)
4.40.280 Special provisions for leases.
A. If a public agency owning property, including property held in trust for any beneficiary, which is otherwise exempt from a special tax grants a leasehold or other possessory interest in the property to a nonexempt person or entity, the special tax shall be levied on the leasehold or possessory interest and shall be payable by the owner of the leasehold or possessory interest.
B. When entering into a lease or other written contract creating a possessory interest that may be subject to taxation, pursuant to subsection (A) of this section, the public agency shall include, or cause to be included, in the contract a statement that the property interest may be subject to special taxation pursuant to this chapter, and that the party in whom the possessory interest is vested may be subject to the payment of special taxes levied on the interest. Failure to comply with the requirements of this section shall not, however, invalidate the contract.
C. If the special tax on any possessory interest levied pursuant to subsection (A) of this section is unpaid when due, the tax collector may use those collection procedures which are available for the collection of assessments on the unsecured roll.
(Ord. 2119 NCS § 2 (part), 2001.)
4.40.290 Refunding bonds; use of savings.
Bonds may be issued hereunder to refund any outstanding special tax bonds, whether fixed lien bonds or any other improvement or special tax bonds, including ad valorem assessment or revenue bonds. Any savings achieved through the issuance of refunding bonds may be used by the city in any manner that it determines to be in the best financial interests of the city. (Ord. 2441 NCS § 5, 2006: Ord. 2119 NCS § 2 (part), 2001).