Source: http://www.codepublishing.com/CA/FortBragg/html/FortBragg03/FortBragg0330.html
Timestamp: 2018-08-17 09:42:57
Document Index: 711816651

Matched Legal Cases: ['art 1', '§ 50075', '§ 1', '§ 1', '§ 50075', '§ 50075']

Chapter 3.30 FIRE EQUIPMENT TAX LEVY AND EXPENDITURE
FIRE EQUIPMENT TAX LEVY AND EXPENDITURE
3.30.010 Authority to adopt measure
3.30.020 Authorization to levy special fire equipment acquisition tax
3.30.025 Use of tax proceeds and accountability measures
3.30.030 Tax rate/method of assessment
3.30.040 Collection
3.30.050 Funding and expending proceeds
3.30.060 Increase appropriations limit
3.30.070 Unexpended residue
3.30.080 Severability
3.30.090 Duration, amendment or repeal
Prior ordinance history: Ord. 578 and 770.
3.30.010 AUTHORITY TO ADOPT MEASURE.
This chapter and the tax authorized in this chapter are adopted pursuant to the provisions of Cal. Government Code Article 3.5 of Chapter 1 of Part 1 of Division 1 of Title 5 (§§ 50075 through 50077.5), and the California Constitution Article XIII(B), Section 4.
(Ord. 844, § 1, passed -- 2004; Ord. 910, § 1, passed 06-23-2014)
3.30.020 AUTHORIZATION TO LEVY SPECIAL FIRE EQUIPMENT ACQUISITION TAX.
In any fiscal year commencing on or after July 1, 2015, the City Council shall levy a special tax for the fiscal year on each parcel of real property within the City in the manner provided in this chapter. This special tax shall be in addition to the annual tax rate allowed by law. Revenues derived from the special tax shall be used exclusively for the acquisition of fire equipment for use by the Fire Department.
3.30.025 USE OF TAX PROCEEDS AND ACCOUNTABILITY MEASURES.
All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special fund or account designated only for the acquisition of fire equipment for use by the Fire Department. Pursuant to Cal. Government Code § 50075.3, the City Treasurer shall file a report with the City Council at least once a year stating the amount of funds collected and expended, and the status of the acquisition of fire equipment as authorized by this chapter. This section is intended to satisfy the accountability requirements of Cal. Government Code §§ 50075.1 and 50075.3.
3.30.030 TAX RATE/METHOD OF ASSESSMENT.
In any fiscal year commencing on or after July 1, 2015, the City Council shall, by resolution, fix a special tax upon all parcels within the City in an amount of $22.00 per parcel of real property within the City not exempted by law for purposes of acquisition of fire equipment.
3.30.040 COLLECTION.
The City Council may elect to have any special tax authorized under this chapter collected either by the City, or in the alternative, by the Tax Collector of the county.
3.30.050 FUNDING AND EXPENDING PROCEEDS.
Proceeds of any tax levied under this chapter shall be set apart in a special fund and expended only for the purpose of acquisition of fire equipment for use by the Fire Department, after deducting the costs of the November 4, 2014, special election.
3.30.060 INCREASE APPROPRIATIONS LIMIT.
Pursuant to California Constitution Article XIII(B), the appropriations limit for the City will be increased by the aggregate sum collected by levy of this special tax in each of the years covered by this chapter.
3.30.070 UNEXPENDED RESIDUE.
Unexpended residue of any money raised by the City under this chapter in any fiscal year may only be used in a succeeding year for the purposes stated in this chapter.
3.30.080 SEVERABILITY.
If any section, subsection, sentence, clause or phrase of this chapter is for any reason held by a court of competent jurisdiction to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of the chapter.
3.30.090 DURATION, AMENDMENT OR REPEAL.
A. The authorization to levy a tax under this chapter shall expire with the fiscal year ending June 30, 2025. This chapter, or any provision thereof, may only be amended or repealed by approval of 2/3 of the voters voting on the proposition at any initiative or referendum election.
B. This chapter shall be adopted and go into effect on July 1, 2015, if it is approved by 2/3 of the voters voting on the proposition at an election to be held on Tuesday, November 4, 2014, and if the City Council has declared that the measure was approved by 2/3 of the voters voting thereon.