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4/25/2018 Measure DD: Police and Fire Parcel Tax - Alameda County, CA
<br />http://www.smartvoter.org/2004/11/02/ca/alm/meas/DD/5/8
<br />The rates are not tailored to individual use both because such tailoring is not administratively feasible and
<br />because the City must make police and fire protection services available to all parcels and owners of parcels
<br />equally.
<br />The Council finds that lower income residential property owners may be disproportionately affected by this tax,
<br />as a higher proportion of these owners will be on a fixed income. The Council has determined that it is
<br />appropriate to permit lower income residential property owners to apply to the City for a reduced tax rate.
<br />The Council finds that the operators of non-educational facilities and places of worship operate without a
<br />margin for profit and in a manner that provides many community benefits. The Council has determined that
<br />owners of property used for non-profit educational uses and places of worship shall be subject to the tax at a
<br />lower rate than that charged to other improved parcels.
<br />Parcels that are unimproved contain no occupants who may avail themselves of police services, but they
<br />generally require some police and fire protection services to protect property and may be the response site of
<br />rescue calls to either or both the police and fire departments. Accordingly, the Council has determined that
<br />owners of unimproved parcels shall be subject to this tax at a lower rate than is placed on improved parcels.
<br />By approving this Ordinance, the People of the City of San Leandro confirm and adopt these findings in this
<br />Section II.
<br />SECTION III. DEFINITIONS.
<br />The following definitions shall apply throughout this Ordinance.
<br />A. "Developed" shall be defined in administrative regulations adopted pursuant to this Ordinance.
<br />B. "Fiscal year" means the period of July 1 through the following June 30.
<br />C. "Occupied" shall be defined in administrative regulations adopted pursuant to this Ordinance.
<br />D. "Lower income residential property owner" shall be defined in administrative regulations
<br />adopted pursuant to this Ordinance.
<br />E. "Mixed use" shall be defined in administrative regulations adopted pursuant to this Ordinance.
<br />F. "Multi-family" shall mean 2 or more residential units.
<br />G. "Parcel" means the land and any improvements thereon, designated by an assessor's parcel map
<br />and parcel number and carried on the secured property tax roll of Alameda County.
<br />H. "Police and Fire Protection Services" means obtaining, furnishing, operating, and maintaining
<br />police protection equipment or apparatus, paying the salaries and benefits of police protection
<br />personnel, and such other police protection service expenses as are deemed necessary by the City
<br />Council for the benefit of the residents of the City; and (b) obtaining, furnishing, operating, and
<br />maintaining fire protection equipment or apparatus, paying the County for fire protection
<br />personnel, and such other fire protection service expenses, including capital expenses, as are
<br />deemed necessary by the City Council for the benefit of the residents of the City.
<br />I. "Unimproved" shall be defined in administrative regulations adopted pursuant to this Ordinance.
<br />SECTION IV: AMOUNT AND LEVEL OF TAXES.
<br />The tax on each parcel of real property in the City shall depend on the use code assigned to the property by the
<br />Alameda County Assessor. The tax per year on each parcel in the City shall not exceed the amount applicable to
<br />the parcel, as specified below.
<br />No later than July 15 of each year, City Manager shall determine the amount of taxes to be levied upon the
<br />parcels in the City for the then current fiscal year as set forth below.
<br />Description Associated Use Codes 1 Rate
<br />Commercial/31, 32, 33, 34, 35, 36, 37, 38,$16.00
<br />Industrial 39, 41, 42, 43, 44, 45, 46, 48,per thousand
<br />49, 67, 68, 80, 81, 82, 83, 84,square feet
<br />85, 86, 87, 88, 89, 90, 92, 93,
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