Reso 2004-105 - Laserfiche WebLink

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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. The City Council shall adopt administrative guidelines that will allow lower income residential property owners 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. 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 FranciscolOaklandBay Area. 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 V, below. SECTION V: 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. SECTION VI: USE OF TAX PROCEEDS. All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special revenue account designated for support of Police and Fire Protection Services only. SECTION VII: DETERMINATION OF USES. The records of the County Assessor of the County of Alameda and the records of the City maybe used to determine the actual use of each parcel of real property for purposes of determining the tax hereunder. 4