Chapter 3.32
FIRE SPECIAL PARCEL TAX
Sections:
3.32.010 Imposition of fire and emergency medical parcel tax.
3.32.030 Accountability measures.
3.32.040 Collection with property taxes.
3.32.010 Imposition of fire and emergency medical parcel tax.
A special tax to fund fire and emergency medical services is hereby imposed on every parcel of land in the city of Greenfield. The tax shall be imposed each fiscal year in the amounts permitted by this chapter. The tax imposed by this chapter shall be a tax upon each parcel of property within the city and the tax shall not be measured by the value of the property. (Ord. 524 §1(part), 2017).
3.32.020 Maximum tax amounts.
The maximum annual amount of the tax imposed on each parcel pursuant to this chapter shall be determined as follows:
A. A tax of two hundred dollars ($200.00) shall be imposed on each single-family residential parcel within the city including an annual increase equal to the inflation index as established each year by the city council. A "single-family residential parcel" shall mean a parcel zoned to accommodate single-family residences.
B. A tax of one hundred fifty dollars ($150.00) per residential unit shall be imposed on each multifamily residential parcel within the city including an annual increase equal to the inflation index as established each year by the city council. A "multifamily residential parcel" shall mean a parcel zoned for a building or those portions thereof that accommodate or is intended to accommodate two (2) or more residential units.
C. A tax of eighty-five dollars ($85.00) to two hundred dollars ($200.00) plus seven cents ($0.07) per building square foot for nonresidential parcels shall be imposed on each nonresidential parcel within the city including an annual increase equal to the inflation index as established each year by the city council. (Ord. 524 §1(part), 2017).
3.32.030 Accountability measures.
A. Special Fund--Use of Proceeds: In accordance with Government Code Section 53978, the proceeds of the tax imposed by this chapter shall be placed in a special fund and shall be dedicated and used only for approved fire and emergency protection services as authorized by majority vote of the city council.
B. Annual Review Report: An annual review report shall be prepared by the city manager, or his designee, setting forth the amount of revenues received under the special tax and the amount and purpose of disbursements. The purpose is to assure accountability and the proper disbursement of the proceeds of the special tax. The annual review report shall be presented to the city council not later than January 1st following each fiscal year in which the tax is collected. The annual review report shall be filed with and maintained in the city clerk’s office. (Ord. 524 §1(part), 2017).
3.32.040 Collection with property taxes.
The special tax imposed by this chapter shall be due in the same manner, on the same dates, and subject to the same collection penalties and interest as established by law for other charges and taxes fixed and collected by the county of Monterey on behalf of the city of Greenfield. The special tax imposed by this chapter, together with all penalties and interest thereon, shall constitute a lien upon the parcel upon which it is levied until it has been paid, and shall constitute a personal obligation of the owners of the parcel on the date the tax is due. (Ord. 524 §1(part), 2017).