Chapter 3.25
PARCEL TAX FOR LONG-TERM CAPITAL IMPROVEMENT OF PARKS AND PARK FACILITIES

Sections:

3.25.010    Findings and purpose.

3.25.020    Definitions.

3.25.030    Established.

3.25.040    Use of tax funds.

3.25.050    Collection of parcel tax.

3.25.060    Exemption from tax.

3.25.070    Termination of parcel tax.

3.25.080    Repeal of conflicting provisions.

3.25.010 Findings and purpose.

A. The City Council finds that city parks and park facilities are one of the most valuable assets of the City of San Carlos, and are an integral part of enhancing the welfare and recreational enjoyment of its citizens.

B. It is a goal of the City of San Carlos (the City) to preserve and enhance the family oriented atmosphere and home town heritage of the City.

C. The City’s parks, and its recreational park facilities including the Senior Center, require periodic major repair and rehabilitation that exceed ordinary maintenance and are a long-term capital improvement.

D. Such long-term capital improvements exceed the current and projected level of the City’s revenue.

E. A nominal parcel tax of six dollars per parcel per year for a limited period of ten years, with the funds dedicated to long- term capital improvement of parks and park facilities, and matched annually by a like amount from the City’s General Fund, would raise a significant portion of the funds needed for long-term capital improvement and would enable the City to properly preserve the quality of its parks and park facilities.

F. The revenue collected from the parcel tax and the matching funds allocated by the City would be segregated and earmarked to be used only for the purpose of long-term capital improvement projects such as those set forth in the list of projects in Exhibit A to the ordinance codified in this chapter. (Ord. 1266 § 1 (part), 1999)

3.25.020 Definitions.

As used in this chapter:

“City” means City of San Carlos.

“Long-term capital improvement” means major repair and rehabilitation of park facilities that exceed ordinary maintenance.

“Parcel” means a legally subdivided parcel of land showing on the annual assessor’s tax roll in the City of San Carlos, County of San Mateo, with a separate assessor’s parcel number.

“Parcel tax” means the tax levied pursuant to this chapter on parcels, also referred to as the “tax.”

“Park facilities” means those public park facilities, including fields, trails, tennis courts, buildings and structures owned and operated in the City by the City of San Carlos for active and passive recreation. It shall not mean City Hall or the library building.

“Parks” means those City owned parks and park facilities for active and passive recreation as currently exist in the City.

“Tax Administrator” means the Finance Director of the City of San Carlos.

“Tax Assessor” means the Tax Assessor of the County of San Mateo.

“Year” means City fiscal year from July 1st through June 30th. (Ord. 1266 § 1 (part), 1999)

3.25.030 Established.

A. There is established an annual parcel tax of six dollars per year for each parcel in the city.

B. The parcel tax shall commence in the year following the approval of the ordinance codified in this chapter by the citizens of the City in an election, and shall continue thereafter for a period of ten consecutive years. (Ord. 1266 § 1 (part), 1999)

3.25.040 Use of tax funds.

A. The tax funds derived from the parcel tax shall be segregated from all other City funds, in an earmarked account, and only used for the purposes of long-term capital improvement of parks and park facilities, including, but not limited to, those parks and park facilities shown in Exhibit A to the ordinance codified in this chapter.

B. Each fiscal year that the parcel tax is collected, the City shall contribute matching funds from the City’s General Fund, to the special earmarked account, with the funds dedicated to be used, with the parcel tax funds, only for the purposes of long-term capital improvement of parks and park facilities.

C. The funds collected from the parcel tax, and matching funds from the General Fund, shall not be used during the first seven years of the tax’s implementation, but must be accumulated in an earmarked account as provided herein.

D. All funds derived from the parcel tax, and matching funds, must be expended on long-term capital improvement of parks and park facilities within twelve years of the implementation of the tax. (Ord. 1266 § 1 (part), 1999)

3.25.050 Collection of parcel tax.

A. The Tax Administrator shall provide the Tax Assessor of the County of San Mateo with a list of parcels prior to September 1st of each year, subject to the parcel tax, and such tax shall be collected on the annual tax roll by the Tax Assessor.

B. Whenever the amount of any tax has been overpaid, or paid erroneously, the Tax Administrator may refund such amount(s).

C. The claim for refunds shall be verified by the person who paid the tax, his or her guardian, executor or administrator. The claim for refund shall not be honored if verified by any other person. Class claims shall not be permitted.

D. The claim for refund shall be filed with the City Clerk not later than ninety days after the payment of the tax. (Ord. 1266 § 1 (part), 1999)

3.25.060 Exemption from tax.

A. Parcels owned and occupied by the residence of senior citizen(s) (age sixty-five or older) shall be exempted annually from the parcel tax by said owner(s) applying to the City each year for an exemption on a form provided by the Tax Administrator and upon submitting proof of age and residence.

B. Parcels owned by churches or religious organizations and used for religious purposes shall be exempt from this tax.

C. Parcels owned by a governmental entity or a public utility and used for governmental or utility purposes respectively shall be exempt from this tax. (Ord. 1266 § 1 (part), 1999)

3.25.070 Termination of parcel tax.

The parcel tax shall automatically terminate at the end of the tenth year of the operation of the tax. (Ord. 1266 § 1 (part), 1999)

3.25.080 Repeal of conflicting provisions.

If this parcel tax is adopted by the voters, the permit user fee adopted by resolution of the City Council on January 11, 1999 shall automatically be rescinded. (Ord. 1266 § 1 (part), 1999)