Chapter 3.30


3.30.010    Findings, purpose and intent.

3.30.020    Definitions.

3.30.030    Special tax.

3.30.040    Collection.

3.30.050    Appeals.

3.30.010 Findings, purpose and intent.

A.    Section 4 of Article XIIIA of the California Constitution permits cities by a two-thirds vote of their qualified electorate to impose a special tax on property, and Government Code Section 50075 authorizes a local agency to impose a special tax pursuant to Government Code Section 53978 for fire protection prevention services.

B.    It is the purpose of this chapter to authorize the levy of a special tax on parcels of real property on the secured property tax rolls of Lake County that are within the city in order to augment funding for fire protection, prevention, medical aid, ambulance service, and hazardous materials responses. Because the burden of this tax falls on property, it is a property tax, but it is not determined according to, nor is it in any manner based on the value of the property. This tax is based, to the extent practical, upon the risk of fire or the need for medical aid service to each parcel and the improvement thereon. Insofar as not inconsistent with this chapter, such provision of California Revenue and Taxation Code as related to ad valorem property taxes are intended to apply to the collection and administration of this tax. As authorized by Government Code Section 53978, this tax is not an ad valorem tax and the exemptions contained in or authorized by Article XIII of the California Constitution shall not apply.

The revenues raised by this tax are to be used solely for the purposes of obtaining, furnishing, operating, and maintaining fire suppression equipment or apparatus, for paying the salaries and benefits of fire fighting personnel, and for other necessary fire protection and prevention services, for providing medical aid, rescue services and hazardous materials responses. (Ord. 784 §1, 1996: Ord. 763 (part), 1994)

3.30.020 Definitions.

As used in this chapter: “Developed parcel” means any parcel upon which an improvement exists.

“Improvement” means those items included within the Revenue and Taxation Code Section 105 definition of improvement, except for: a) fence, poles and walls that are not a part or connected to a structure; b) trees and vines.

“Lakeport” means the city of Lakeport.

“Parcel” means the land and improvements thereon, designated by a parcel number on the assessor’s parcel map and carried on the secured property tax roll of Lake County, for the purpose of this chapter, parcel does not include any land or improvement outside the boundaries of the city of Lakeport.

“Taxpayer” means the assessee of the property shown on the secured tax roll or the person or legal entity actually paying the tax, if different from the assessee.

“Year” or “fiscal year” means the period of July 1 through the following June 30. (Ord. 784 §2, 1996)

3.30.030 Special tax.

A special annual tax in the amount of one dollar and five cents per unit of benefit as adjusted each year by the March report of the Bay Area Census, All Urban Consumers Price Index, in accordance with the Units of Benefit Table as set forth in the ordinance codified in this chapter shall be imposed on all parcels within the city for the purpose of providing fire protection and prevention services (salaries and benefits of fire fighting personnel, necessary fire protection and prevention services, medical aid, ambulance services and hazardous materials control); to be collected in the manner authorized by Division 1 of the Revenue and Taxation Code. (Ord. 784 §3, 1996: Ord. 763 (part), 1994)

3.30.040 Collection.

The tax shall constitute a lien against each parcel for which the tax is not collected in accordance with Revenue and Taxation Code Section 2187.

The County of Lake shall be charged with the collection of this tax and shall deduct the reasonable cost, not to exceed the present percentage rate, incurred by the county from the taxes collected. (Ord. 784 §3, 1996: Ord. 763 (part), 1994)

3.30.050 Appeals.

Appeals as to the amount of the tax assessed or as to the classification of real property, land use or improvement, may be made to the city council by December 31st of the fiscal year for which the tax pertains. (Ord. 784 §5, 1996)