Chapter 4.23
COUNTY PARKS FUNDING
Sections:
4.23.040 Purposes and uses of tax.
4.23.060 Computation and collection of tax—Interest and penalties.
4.23.080 Examination of books and records and annual audit.
4.23.010 Title and purpose.
This chapter may be cited as the “County parks funding ordinance.” [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.010].
4.23.020 Definitions.
The following words and phrases whenever used in this chapter shall be construed and defined in this section as follows:
(A) “Director” shall mean the Director of the Department of Parks, Open Space and Cultural Services, or their designee.
(B) “Owner” shall mean the legal owner of any parcel of real property, except when the legal owner of the real property is such due to the holding of a mortgage, note or other security, in which case the “owner” shall be deemed to be the beneficial owner of said parcel of real property.
(C) “Parcel” shall mean the smallest, separately segregated lot, unit or plot of land having an identified owner, boundaries and surface area which is documented for property tax purposes and given an assessor’s identification number by the County Assessor.
(D) “Possessory interest” shall mean possession of, claim to, or right to the possession of land or improvements and shall include any exclusive right to the use of such land or improvements. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.020].
4.23.030 Tax levy.
The tax as set forth in this section is hereby levied as follows, commencing the fiscal year 2014-2015, on all improved parcels within the boundaries of the unincorporated area of the County of Santa Cruz outside of recreation and park districts.
(A) For each improved parcel, the annual tax rate shall be $8.50.
(B) The tax imposed by this chapter shall be assessed to the owner unless the owner is by law exempt from taxation, in which case the tax imposed shall be assessed to the holder of the possessory interest in such parcel, unless such holder is also by law exempt from taxation.
(C) For the purposes specified in SCCC 4.23.040, the tax shall be levied so long as it is necessary to pay for services as specified in SCCC 4.23.040.
(D) The tax is levied pursuant to California Government Code Section 50075 et seq. and is a tax upon each improved parcel of property.
(E) The amount of the tax is not measured by the value of the parcel. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.030].
4.23.040 Purposes and uses of tax.
(A) There is hereby established a special segregated fund entitled “County Parks Parcel Tax Fund” to be maintained and administered by the County.
(B) Proceeds of the tax, together with any interest and penalties thereon (collectively, the “tax proceeds”), shall be collected each fiscal year and deposited in said special fund, and shall be used exclusively for the purpose of providing, maintaining, and preserving County parks and open space and to operate recreational and cultural programs within County Service Area No. 11, or securing the payment of any indebtedness incurred for these purposes.
(C) The tax proceeds may also be used to enforce and administer the tax, including to pay costs for submission of any measure to the voters for the establishment or alteration of the tax and to pay any costs associated with the collection of the tax. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.040].
4.23.050 Exemption.
The tax imposed by this chapter shall not be construed as imposing a tax upon any person when the imposition of such tax upon that person would be in violation of either the Constitution of the United States or the Constitution of the State of California. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.050].
4.23.060 Computation and collection of tax—Interest and penalties.
(A) The Director or their designee is hereby authorized and directed each fiscal year, commencing with the fiscal year 2014-15, to determine the tax amount to be levied for the next ensuing fiscal year for each taxable parcel of real property within the unincorporated area of the County of Santa Cruz outside of recreation and park districts, in the manner and as provided in SCCC 4.22.030. The Director is hereby authorized and directed to provide all necessary information to the County to effect proper billing and collection of the tax, so that the installments of the tax shall be included on the secured property tax roll of the County of Santa Cruz. Unless otherwise required by the Board of Supervisors, no Board action shall be required to authorize the annual collection of the tax as herein provided.
(B) The tax shall be collected in the same manner as ordinary ad valorem taxes are collected by the County of Santa Cruz and shall have the same lien priority. The tax shall be subject to the same penalties and the same procedures for sale in cases of delinquency as provided for ad valorem taxes; provided, however, that the Board of Supervisors may provide for other appropriate methods of collection of the tax.
(C) The tax shall constitute a lien upon the parcel upon which it is levied until it has been paid. Any unpaid tax due under this chapter shall be subject to all remedies provided under the Santa Cruz County Code and as provided by law. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.060].
4.23.070 Accountability.
Pursuant to Government Code Sections 50075.1 and 50075.3, the specific purposes of the tax, the requirement that the tax proceeds be applied to such purposes, and the establishment of a special fund for the tax proceeds are as set forth in SCCC 4.23.040. So long as the tax is collected hereunder, commencing no later than July 1, 2014, the Auditor is hereby authorized and directed to cause to be prepared and filed with the Board of Supervisors a report that shows the amount of tax collected and expended and the status of any projects funded with the tax proceeds. For purposes of this section, the Auditor is authorized to retain such consultants, accountants or agents as may be necessary or convenient to accomplish the foregoing. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.070].
4.23.080 Examination of books and records and annual audit.
(A) The Auditor or Director of the Department of Parks, Open Space and Cultural Services or their designee is hereby authorized and directed to examine assessment rolls, property tax records, records of the County Recorder and any other records of the County of Santa Cruz deemed necessary in order to determine ownership of parcels and computation of the tax authorized under this chapter.
(B) The Auditor shall perform an annual audit to assure accountability of the proper disbursement of these tax proceeds in accordance with the objectives stated herein. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.080].
4.23.090 Refund of tax, penalty, or interest paid more than once, or erroneously or illegally collected.
When the amount of the tax, any penalty, or any interest has been paid more than once, or has been erroneously or illegally collected or received by the County under this chapter, it may be refunded provided a verified claim in writing therefor, stating the specific grounds upon which the claim is founded, is filed with the Auditor within one year from the date of payment. If the claim is approved by the Auditor, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the person from whom it is collected or by whom paid, and the balance may be refunded to such person or their administrators or executors. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.090].
4.23.100 Savings clause.
The provisions of this chapter shall not apply to any person, or to any property, as to whom or which it is beyond the power of the County to impose the tax herein provided. If any provision, sentence, clause, section or part of this chapter is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such provision, sentence, clause, section or part of this chapter and shall not affect or impair any remaining provisions, sentences, clauses, sections or parts of this chapter. It is hereby declared to be the intention of the County that this chapter would have been adopted had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.100].
4.23.110 Regulations.
The Auditor and the Director of the Department of Parks, Open Space and Cultural Services are hereby authorized to promulgate such regulations as they shall deem necessary in order to implement the provisions of this chapter. [Ord. 5290 § 10, 2019; Ord. 5184 § 1, 2014. Formerly 4.22.110].