15.14.040 Park maintenance tax.
(a) If approved by the voters, commencing July 1, 2018 for fiscal year 2018-2019, the city shall continue collecting funding for parks, open space, street trees and related public recreational facilities in the form of a special park tax in the manner and at the rates set forth herein.
(1) Developed Property. The maximum special tax for all parcels of developed property shall be determined by reference to Table 1 below:
Table 1
Maximum
Special Tax Rates
|
Land Use Class |
Description |
Maximum Special Tax |
|
1 |
Single-family residential |
$49.00 per unit |
|
2 |
Multifamily residential |
$49.00 per unit |
|
3 |
Group living |
$20.00 per resident |
|
4 |
Commercial |
$40.00 per 1,000 square feet of improved building space up to a maximum of 10,000 square feet |
|
5 |
Industrial |
$12.80 per employee up to a maximum of 30 employees |
|
6 |
Day care |
$14.30 per 1,000 square feet of improved building space up to a maximum of 10,000 square feet |
(2) Vacant Land. The maximum special tax rate for vacant land shall be forty-nine dollars per assessor’s parcel.
(b) Method of apportionment of the special tax.
(1) For fiscal year 2018-2019, the city shall levy the special tax at the maximum tax rates set forth above. For fiscal years 2019-2020 and each fiscal year thereafter, the maximum tax rate shall be increased at the beginning of each fiscal year by two percent. For each fiscal year beginning with the 2019-20 fiscal year, the city council shall set the actual tax rate for the applicable fiscal year, not to exceed the maximum tax rates set forth above as adjusted as set forth in this section and in Section 15.14.060, and the special tax shall be levied at the amount set by the city council.
(2) The special tax shall be levied on each parcel of land in the amount determined by reference to this Section 15.14.040:
(A) On each parcel of taxable property in Land Use Classes 1 through 6, inclusive.
(B) If there is more than one land use class on a parcel, the special tax shall be determined by separately applying the appropriate special tax for each land use class on the parcel and levying the sum total of the combined special taxes. (Ord. 1927 § 1; Ord. 2048 § 1, 2001; Ord. 2074 § 1, 2001; Ord. 2243 § 1, 2006; Ord. 2387 § 1, 2012; Ord. 2521 § 1, 2018; Ord. 2648 § 8, 2023)