Chapter 3.20
FIRE PROTECTION SPECIAL TAX
Sections:
3.20.040 Schedule of fire flow points.
3.20.050 Determination of use and flow.
3.20.070 Procedures for levying tax and setting appeal hearing.
3.20.080 Changes due to lot status change.
3.20.090 Deposit of tax proceeds into special fund.
3.20.010 Title.
This chapter shall be known as “Fire Protection Special Tax Ordinance of the City.” (Ord. 476 § 2, 1997)
3.20.020 Purpose.
It is the purpose of imposing the tax hereinafter set forth to levy a non ad valorem special property tax as an excise tax against all parcels of property located within the City in order to provide an equitable method of paying for a portion of the costs of fire protection within the City. The terrain of the City and its vulnerability to wildland fires exposes the City to extraordinary danger from fires. To meet the needs of fire protection services in Poway, a fire protection fee was established and in 1982 amended to provide for the collection of revenue for fire protection services in accordance with a formula not based on the assessed value of property but upon the relative fire flow needed to provide fire protection to various types of property. The adoption of Proposition 218 in 1996 invalidated the fire protection fee. It is the purpose of this chapter to replace the fire protection fee with a special tax calculated in accordance with the fire flow formula previously used to calculate the fire protection fee. It is intended that this chapter not be an ad valorem special tax. It is intended that adopting the fee as a tax will not result in an increase in the amount paid by taxpayers. It is intended that this chapter require two-thirds approval of the voters of the City and be amended only by subsequent voter approval. The people find that the imposition of the tax based upon the schedule of points for fire flow necessary to service a parcel is a fair and reasonable method of apportioning the tax according to the use of the parcel, and not the value. (Ord. 476 § 2, 1997)
3.20.030 Tax imposed.
There is imposed on each parcel of real property in the City in accordance with the formula hereafter set forth, a special non ad valorem property tax to be collected by the County on the property tax bill, deposited into a special fund of the City and used only for fire protection purposes, including, but not limited to, the acquisition of equipment and the payment of personnel costs. (Ord. 476 § 2, 1997)
3.20.040 Schedule of fire flow points.
Points shall be assigned, as set forth in the following schedule, to each tax parcel in the City based upon the use of the parcel and fire flow required to serve the parcel in accordance with the Fire Suppression Rating Schedule of the Insurance Services Office (ISO), 1980 Edition:
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Residential parcels (includes apartments, mobile homes) |
10 points per each dwelling unit on each parcel |
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Commercial, industrial, institutional parcels |
20 points per 1,000 GPM required fire flow (minimum 500 GPM, maximum 12,000 GPM per building) |
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Irrigated farmland (each parcel) |
4 points per acre – (maximum 10 acres) |
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Vacant parcel (each parcel) |
2 points per acre – (maximum 10 acres) |
On residential lots of more than two acres, the per acre unit charge for either irrigated or vacant land, shall be added to the residential charge. (Ord. 476 § 2, 1997)
3.20.050 Determination of use and flow.
A. The Director of Safety Services shall determine the use of the parcel and calculate the fire flow, and maintain a record of the calculation for all commercial, institutional, irrigated and vacant acreage subject to the fire protection special tax. These records shall be made available to the property owner, lessee, or resident of the property upon request. If a dispute exists regarding the calculation, the Director of Safety Services shall investigate and render a final written decision which shall be mailed to, or otherwise made available to, the person requesting the investigation.
B. If as a result of the investigation of the Director of Safety Services it is determined that the calculation was incorrect, the Director of Finance shall adjust the current year’s tax for the property.
C. For the purpose of this tax, all single-family residences, mobile home units, and apartment dwelling units shall be considered equal and shall not be subject to a separate calculation, except as expressly provided herein.
D. The determination of use or flow may be appealed to the City Council in accordance with Chapter 2.20 PMC. (Ord. 811 § 1, 2017; Ord. 476 § 2, 1997)
3.20.060 Calculation of tax.
The Director of Finance shall cause to be calculated the tax on each parcel by multiplying the number of fire flow points assigned to the parcel by the tax rate. The tax rate shall be $3.12 per point. (Ord. 811 § 2, 2017; Ord. 476 § 2, 1997)
3.20.070 Procedures for levying tax and setting appeal hearing.
The Director of Safety Services shall cause to be prepared and annually filed with the Director of Finance a written report containing a description of each lot or parcel of property subject to the fire protection special tax for each fiscal year. The Finance Department shall calculate the amount of the fire protection tax to be levied on each parcel. The amount of the tax along with the description of each parcel shall then be filed with the City Clerk. The City Clerk shall set a time and place for a public hearing to be held regarding the annual levy of the fire protection tax, and publish and notice said hearing in accordance with the Government Code. Following approval of the tax by City Council, the Council shall confirm the calculation and levy of the tax and provide for placement of the tax upon the assessment rolls and for collection in accordance with law. (Ord. 811 § 3, 2017; Ord. 476 § 2, 1997)
3.20.080 Changes due to lot status change.
Any time a parcel changes status during the year which would change its point designation the Director of Department of Development Services shall notify the Director of Safety Services and the Director of Safety Services shall redetermine the fire flow points assigned to the parcel for the calculation of the tax for the current fiscal year. (Ord. 518, 1999; Ord. 476 § 2, 1997)
3.20.090 Deposit of tax proceeds into special fund.
Upon collection of the tax by the Tax Collector of San Diego County and receipt of the proceeds by the City, the proceeds shall be placed in a special fund and used only for fire protection purposes, including, but not limited to, the acquisition of equipment and the payment of personnel costs. (Ord. 476 § 2, 1997)