HomeMy WebLinkAboutOrd 2057 - Levying a special tax for property tax year 1993-94 & following tax years on all taxable parcels within community facilities Dist No. 1992-1 ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF REDDING
LEVYING A SPECIAL TAX FOR THE PROPERTY TAX YEAR 1993-94 AND
FOLLOWING TAX YEARS ON ALL TAXABLE PARCELS WITHIN COMMUNITY
FACILITIES DISTRICT NO. 1992-1 CITY OF REDDING, COUNTY OF
SHASTA, STATE OF CALIFORNIA
WHEREAS, Community Facilities District No. 1992-1 was formed on
December 15, 1992 , to facilitate the processing of Annexation 90-9,
Kisling Road Area; and
WHEREAS, the District established a special parcel tax to be used
to fund certain public services such as police protection; ambulance
and paramedic services; recreation programs; park, parkway, and open
space operation and maintenance; and flood protection and storm drain
services; and
WHEREAS, in order to collect the parcel tax within the District,
it is necessary for the City Council to adopt an ordinance levying the
special tax;
NOW, THEREFORE, the City Council of the City of Redding does
hereby ordain as follows:
Section 1 . Pursuant to Government Code Sections 53328 and 53340,
and in accordance with the Rate and Method of Apportionment of Special
Tax as shown in Exhibit C to the Resolution of Formation of Community
Facilities District No. 1992-1 (Resolution No. 92-493 ) adopted by this
City Council on December 15 , 1992, a special tax is hereby levied on
all taxable parcels within Community Facilities District No. 1992-1 for
the 1993-94 tax year, and for all subsequent years, in the amount of
the maximum authorized tax ( including the maximum annual indexed
increase of 40) . This amount may be adjusted hereafter, subject to the
maximum authorized special tax limit, by resolution of this City
Council.
Section 2. The Director of Finance is directed, with the aid of
the appropriate officers and agents of the City, to prepare each year,
and without further action of this City Council, the Special Tax Roll
and to provide all necessary information to the Shasta County Auditor
and Tax Collector to effect the proper billing and collection of the
special tax.
Section 3 . The appropriate officers and agents of the City are
authorized to make adjustments to the Special Tax Roll prior to the (`
final posting of the special taxes to the County tax rolls each year, U
as may be necessary to achieve a correct match of special tax levies
with the Assessor ' s parcel numbers finally utilized by the County in
sending out property tax bills.
Section 4. The County of Shasta is hereby authorized to deduct
reasonable charges for collecting the special tax from the amounts
collected prior to remitting the special tax collections to the City.
Section 5. In accordance with Resolution No. 92-493 , taxpayers
who have requested changes or corrections of staff, and who are not
satisfied with the decision of staff (whether the staff simply
disagrees with the taxpayer, or feels it is not authorized to consider
the change requested) , may appeal to the City Council. The appeal must
be in writing and fully explain the grounds of the appeal. Appeals
must be based on the correction of mistakes in the levy based upon the
status of the property.
Section 6. If for any cause any portion of this Ordinance is
found to be invalid, or if the special tax is found inapplicable to any
particular parcel, by a Court of competent jurisdiction, the balance of
this Ordinance, and the application of the special tax to the remaining
parcels, shall not be affected.
Section 7. This Ordinance shall take effect and be in force
immediately as a tax measure; and before the expiration of 15 days
after its passage, the same shall be published at least once in the
Record Searchlight, with the names of the members voting for and
against the same.
I HEREBY CERTIFY that the foregoing Ordinance was introduced and
read at a regular meeting of the City Council of the City of Redding on
the 17th day of August 1993 , and was duly PASSED AND ADOPTED on the
7th day of S=t Iber , 1993 , at a regular meeting of the City Council
by the following vote:
AYES: COUNCIL MEMBERS: Anderson, Dahl, Kehoe, Moss and Arness
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
ABSTAIN: COUNCIL MEMBERS: None
CARL ARNESS, Mayor
City of Redding
ZAEST: FORM PPROVHDA•:
CONNIE STROHMAYER ity Clerk RANDALL �. HAYS, City Attorney
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