CC Resolution 2001-138 RESOLUTION NO. 2001-138
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LA QUINTA, CALLING AND GIVING NOTICE OF THE
HOLDING OF A SPECIAL MUNICIPAL ELECTION TO BE
HELD ON TUESDAY, MARCH 5, 2002, FOR THE
PURPOSE OF SUBMITTING TO THE QUALIFIED
ELECTORS OF SAID CITY, AN ORDINANCE RELATING
TO LEVYING A SPECIAL TAX UPON EACH PARCEL IN
THE CITY FOR FIRE PROTECTION AND PARAMEDIC
SERVICES
WHEREAS, under the provisions of the laws relating to general law cities in
the State of California, the La Quinta City Council desires to call a Special Municipal
Election which will be held in the City of La Quinta on the 5th day of March, 2002
for the purpose of submitting to the voters at the Special Municipal Election an
ordinance regarding the levy of a special tax upon each parcel in the City for fire
protection and paramedic services.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF LA QUINTA DOES
HEREBY RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. That pursuant to the requirements of the laws of the State of
California relating to General Municipal Elections, there is called and ordered to be
held in the City of La Quinta, California, on Tuesday, March 5, 2002, a Special
Municipal Election to be consolidated with the Statewide Primary Election for the
purpose of submitting to the qualified voters the following question:
"Shall an ordinance be adopted to authorize the levy of a
YES
special tax on each eligible parcel in the City to fund fire
NO
protection and paramedics services?"
A mark placed in the voting square after the word "YES" in the manner
hereinbefore provided shall be counted in favor of the approval of the question. A
mark placed in the voting square after the word "NO" in the manner hereinbefore
provided shall be counted against the approval of the question.
Resolution No. 138
Special Tax / Fire & Paramedics
Adopted: November 6, 2001
Page 2
SECTION 2. That the proposed complete text of the ordinance measure
submitted to the voters is as attached hereto as Exhibit A.
SECTION 3. It is desirable that said Special Municipal Election be
consolidated with the Statewide General Election to be held on the same date and
that within the city, the precincts, polling places and election officers of the two
elections be the same and that the Riverside County Election Department canvass
the returns of the Special Municipal Election and that the election be held in all
respects as if there were only one election.
SECTION 4. That the polls for said election shall be open at seven o'clock
a.m. of the day of said election and shall remain open continuously from said time
until eight o'clock p.m. of the same day when said polls shall be closed, except as
provided in the Elections Code of the State of California.
SECTION 5. That the City of La Quinta agrees to reimburse Riverside County
for services performed when work is completed upon presentation of a bill.
SECTION 6. That in all particulars not recited in this Resolution, 'said election
shall be held and conducted as provided by law for holding municipal election in
said City.
SECTION 7. That notice of the time and place of holding of said election is
hereby given and the City Clerk is hereby authorized, instructed, and directed to
give such further or additional notice of said election, in time, form and manner as
required by law.
SECTION 8. That the City Clerk shall certify to the passage and adoption of
this Resolution; shall enter the same in the book of original Resolutions of said City;
and shall make minutes of the passage and adoption thereof in the records of the
proceedings of the City Council of said City, in the minutes of the meeting at which
the same is passed and adopted.
PASSED, APPROVED and ADOPTED this 6th day of November, 2001, by the
following vote:
Resolution No. 138
Special Tax / Fire & Paramedics
Adopted: November 6, 2001
Page 3
AYES- Council Members Adolph, Henderson, Perkins, Sniff, Mayor Pe~a
NOES' None
ABSENT- None
ABSTAIN' None
JOH
City o~[a Quint~ California
ATTEST:
City of La Quinta, California
(City Seal)
APPROVED AS TO FORM'
--IERINE JENS rney
City of La Quinta, California
Resolution No. 138
Special Tax / Fire & Paramedics
Adopted: November 6, 2001
Page 4
EXHIBIT A
AN ORDINANCE OF THE CITY OF LA QUINTA,
CALIFORNIA, REGARDING THE AMENDMENT OF
CHAPTER 3.19 OF THE CITY OF LA QUINTA MUNICIPAL
CODE AUTHORIZING THE LEVY OF FIRE PROTECTION
SERVICES SPECIAL TAX
WHEREAS, pursuant to the authority of California Government Code Section
53970, et seq., the City is authorized to levy special taxes for the provision of fire
protection and paramedic services in accordance with the provisions of California
Government Code Section 53720, et seq. and Article XIIIC of the Constitution of
the State of California; and
WHEREAS, in order to accomplish the foregoing it is necessary to amend
Chapter 3.19 to the City of La Quinta Municipal Code;
THE PEOPLE OF THE CITY OF LA QUINTA, CALIFORNIA DO ORDAIN AS
FOLLOWS:
SECTION 1. The City of La Quinta Municipal Code is hereby amended by
deleting in its entirety the existing Chapter 3.19 enacted by Ordinance No. 166 on
March 6, 1990 and amending Chapter 3.19 to read as follows:
Section 3,19,010, Special Tax For Fire Protection and Paramedic Services,
This Chapter shall be deemed to provide a supplemental and additional
authority for the levy of special taxes for fire protection and paramedic
services and shall be regarded as supplemental and additional to those
powers conferred by California Government Code Section 53970, et
seq. Notwithstanding any provision to the contrary contained in said
provisions, the City may utilize annual escalators or inflators in
prescribing the maximum special tax to be levied in each succeeding
fiscal year in which it is levied.
Resolution No. 138
Special Tax / Fire & Paramedics
Adopted: November 6, 2001
Page 5
Section 3.19.020. Imposition of Tax.
Pursuant to the authority of the Charter of the City of La Quinta and
California Government Code Section 53970, et seq., there is hereby
levied and assessed a fire protection and paramedic services special
tax by the City of La Quinta on each parcel of property within the City
of La Quinta. For purposes of this ordinance a "parcel of property"
shall mean any contiguous unit of improved or unimproved real
property, including, but not limited to any vacant property,
commercial/industrial property, single family residence, multifamily
residential units, any condominium unit as defined in California Civil
Code Section 783, or any other unit of real property subject to the
California Subdivided Lands Act (Business and Professions Code
Sections 11000, et seq.).
Section 3.10.030. Use of Revenue.
(a) The purpose of this ordinance is to raise revenue only for the
purposes of obtaining, providing, operating and maintaining fire
protection and paramedic services, facilities and equipment, for paying
the salaries and benefits to fire protection and paramedic personnel,
and for such other necessary fire protection and paramedic services
expenses of the City of La Quinta as such services shall be made
available throughout the entire City.
(b) The proceeds from this ordinance shall be used only for the
purposes identified in subsection (a) of this Section.
(c) Upon the effective date of this ordinance, the City Finance
Director shall create a separate account into which all revenue raised
by this ordinance shall be placed.
(d) The City's Finance Director shall file a report with the City
Council no later than January 1, 2003, and at least once a year
thereafter which shall contain both of the following: (i) the amount of
funds collected and expended under this ordinance; and (ii) the status
of any project required or authorized to be funded to carry out the
purposes set forth in subsection (a) of this Section 3.1 9.030.
Resolution No. 138
Special Tax / Fire & Paramedics
Adopted: November 6, 2001
Page 6
Section 3.19.040. Calculation of Amount.
(a) The tax imposed by this ordinance shall be a tax upon each
parcel of property and the tax shall not be measured by the value of
the property.
(b) For fiscal year 2002-2003, the maximum annual amount of said
fire protection and paramedic services special tax shall be imposed
upon each parcel of property in the City in accordance with the
following schedule of amounts (the "Base Year Amount"):
Residential Parcels $85.00 per unit per
year
Multifamily Residential Parcels $50.00 per unit per
year
Commercial/Industrial Parcels $610.00 per acre per
year
Hotel Parcels $65.00 per room per
year
Residential Undeveloped Land ~10.00 per acre per
year
Commercial/Industrial Undeveloped $10.00 per acre per
Land year
Golf Course Parcels $1 5.00 per acre per
year
(c) For each fiscal year after fiscal year 2002-2003, the maximum
annual amount of said fire protection and paramedic services special
tax for each category of property shall be determined by multiplying
the Base Year Amount for each lot within such parcel of property by
an inflation factor of Three Percent (3.0%). In succeeding years, the
maximum annual amount of the fire protection and paramedic services
special tax for each category of property shall be determined by
multiplying the preceding fiscal year's maximum special tax by an
inflation factor of Three Percent (3.0%).
Section 3.19.050. Determination of Lots and Building Improvements.
The records of the City of La Quinta shall be utilized to determine the
number of parcels of property and the land use or zoning thereof for
purposes of classification under Section 3.1 9.040(b).
Resolution No. 138
Special Tax / Fire & Paramedics
Adopted: November 6, 2001
Page 7
Section 3.19.060. Exempt Property.
The fire protection and paramedic services special tax shall not be
imposed upon a federal or state governmental agency, any local public
agency, or any parcel of property which is exempt from ad valorem
taxes under any other applicable law.
Section 3.19.070. Time and Method of Payment of Special Tax.
The fire protection and paramedic services special tax shall be due in
two equal installments in accordance with the collection procedures of
the Riverside County Tax Collector and the California Revenue &
Taxation Code provisions for secured property tax collection, and shall
be collected in the same manner, subject to the same penalties and
interest, and on the same applicable dates as established by law for
the due dates for the other charges and taxes fixed and collected by
the County of Riverside on behalf of the City of La Quinta. The
County of Riverside may deduct its reasonable costs incurred for such
services before remittal of the balance to the City of La Quinta.
The fire protection and paramedic services special tax, together with
all penalties and interest thereon, shall constitute a lien upon the parcel
of property upon which it is levied until it has been paid, and said
special tax, together with all penalties and interest thereon, shall, until
paid, constitute a personal obligation to the City of La Quinta by the
person(s) who own the parcel of property on the date said special tax
is due.
Section 3.19.080. Administration of Tax.
The City Council by not less than three (3) affirmative votes, is
empowered:
(a) To establish the amount of the fire protection and paramedic
services special tax levy annually each fiscal year in amounts not to
exceed the maximum amounts specified in Section 3.1 9.040 of this
ordinance as is required to provide an adequate level of fire protection
and paramedic service in the City in accord with the purposes set forth
in this ordinance.
Resolution No. 138
Special Tax / Fire & Paramedics
Adopted: November 6, 2001
Page 8
(b) To sit as a Board of Equalization under procedures to be adopted
by the City Council to equalize inequities and reduce hardships created
by the literal application of this ordinance, and such shall be deemed
an administrative remedy.
(c) To annually provide an official Levy Book designating the actual
tax levy on each parcel of property and to place the same on file in the
office of the City Clerk.
(d) To amend this ordinance as necessary to permit the Riverside
County Tax Collector or any other duly designed public official to
collect a special tax such as is levied by this ordinance in conjunction
with other County taxes, or in order to assign duties established by
this ordinance to other officers as otherwise permitted by law, or to
modify procedures required by this ordinance, for the sole purpose of
levying and/or collecting a special tax in an amount not to exceed that
permitted by Section 3.19.040 of this ordinance to be used solely for
the purposes permitted by Section 3.1 9.030 of this ordinance.
Section 3.19.090. Unexpended Revenue.
The unexpended residue of any money raised by the City under this
ordinance may in the discretion of the City Council only be (i) used in
the succeeding year for the purposes stated in this ordinance; or
(ii) used for lowering the next year's tax levy by the amount
unexpended.
Section 3.19.100. Severance Provisions.
If any provision(s) of this ordinance or the application thereof to any
person or circumstances is held invalid or unconstitutional by any court
of competent jurisdiction, such invalidity or unconstitutionality shall
not affect any other provision or application, and to this end the
provisions of this ordinance are declared to be severable. The City
Council and the electorate by referendum do hereby declare that they
would have adopted this ordinance and each section, subsection,
sentence, clause, phrase, part or portion thereof, irrespective of the
fact that any one or more sections, subsections, clauses, phrases,
parts or portions thereof be declared invalid or .unconstitutional.
Resolution No. 138
Special Tax / Fire & Paramedics
Adopted: November 6, 2001
Page 9
Section 3.19.1 10. Effective Date.
This Chapter 3.19 shall be effective only if approved by two-thirds
(2/3) of the voters voting at an election to be held on March 5, 2002,
and shall go into effect only at such time as the City Council has, in
accord with the procedures required by law, declared that the special
tax measure to be vOted on at said election was approved by
two-thirds (2/3) of the voters voting thereon. Except as provided in
Section 3.1 9.080(d), upon becoming effective, Chapter 3.1 9 may only
be amended or repealed by approval of two-thirds (2/3) of the voters
voting on such amendment or repeal at a duly called initiative or
referendum election.