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Sec.2-19-105 FINDINGS. (a) The City Council ("Council") recognizes that residentially and non-residentially developed parcels both use police protection services. The Council has, therefore, determined that the tax should be imposed on both residentially and non-residentially developed properties, and that the tax on each type of property should be proportionate to their use of the services. (b) The apportionment of the tax to various types of properties is based, in part, on the intensity of police protection services requested for different kinds of land uses and on the average number of occupants of a parcel of each type of property. The Council finds that users of residential property typically generate more calls for service from the police department. Therefore, it is appropriate for the residential property owners to bear a higher percentage of the burden on residential property. (c) The rates are not tailored to individual use both because such tailoring is not administratively feasible and because the City must make police protection services available to all parcels and owners of parcels equally. (d) The Council finds that lower income senior citizen residential property owners may be disproportionately affected by this tax, as a higher proportion of these owners will be on a fixed income. The Council has determined that it is appropriate to permit lower income senior citizen residential property owners to apply to the City for a reduced tax rate. (e) The Council finds that the operators ofnon-profit educational facilities and places of worship operate without a margin for profit and in a manner that provides many community benefits. The Council has determined that owners of property used for non-profit educational uses and places of worship shall be subject to the tax at a lower rate than that charged to other improved parcels. (fl Parcels that are unimproved contain no occupants who may avail themselves of police services, but they generally require some police and fire protection services to protect property and may be the response site of rescue calls to the police department. Accordingly, the Council has determined that owners of unimproved shall be subject to this tax at lower rate than is placed on improved parcels. By approving this Ordinance, the People of the City of San Leandro confirm and adopt these findings in this Section 2-19-105. Sec.2-19-110 DEFINITIONS. The following definitions shall apply throughout this Ordinance. (a) "Developed" shall be defined in administrative regulations adopted pursuant to this Ordinance.