Reso 2008-099 - Laserfiche WebLink

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Unimproved 08, 09, 10, 30, 40, 60, 70 $3.00 per thousand s uare feet Non-profit $10.00 per education/Places of 64, 66 thousand square worshi feet Exempt 03, 04, O5, 07, 47, 61, 63, 65 0.00 The tax on mixed-use property shall be based on the predominant use of the property. The exact procedure for determining the predominant shall be defined more specifically in administrative guidelines adopted pursuant to this Ordinance. (c) The City Council shall adopt administrative guidelines that will allow lower income senior citizen residential property owners aged 65 years and older to apply for and receive a reduction in the tax not to exceed 40% of the amount of the tax paid by the property owner. (d) As authorized by Government Code section 53739(b), annually each July, the City Manager shall adjust the tax rates for each land use type listed in this Section by applying in the percentage increase, if any, in the annual Consumer Price Index for Urban Wage and Clerical Workers (CPI-W) for the San Francisco/Oakland Bay Area. (e) The taxes levied on each parcel pursuant to this Article shall be a charge upon the parcel and shall be due and collectible as set forth in Section 2-19-120 below. Sec. 2-19-120 COLLECTION AND ADMINISTRATION. The tax levied and imposed by this Ordinance shall be due and payable on July 1 of each year. If the City elects to have the County collect this tax it may be paid in two installments due no later than December 10 and April 10. The tax shall be delinquent if not received on or before the delinquency date set forth in the notice mailed to the Owner's address as shown on the most current assessment roll of the Alameda County Tax Collector and shall be collected in such a manner as the City Council may decide. The City is authorized, at its option, to have the taxes imposed by this Ordinance collected by the County of Alameda in conjunction with and at the same time and in the same manner as the County's collection of property taxes for the City of San Leandro. If the City elects to so collect the tax, penalties and interest shall be those applicable to the nonpayment of property taxes. Regardless of the method of collection, in no event shall anything herein be construed to impose a tax lien on the Parcel to secure payment of the tax. 4