Res 97-013RESOLUTION NO. 97- 013
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF POWAY,
CALIFORNIA, CALLING AND GIVING NOTICE OF THE HOLDING
OF A SPECIAL MUNICIPAL ELECTION TO BE HELD ON
TUESDAY, JUNE 3, 1997, FOR THE SUBMISSION
TO THE QUALIFIED VOTERS A PROPOSED ORDINANCE
TO ADOPT AS A SPECIAL TAX THE FIRE PROTECTION FEE
ESTABLISHED BY POWAY MUNICIPAL CODE CHAPTER 3.20
WHEREAS, the City Council of the City of Poway, California desires to
submit to the voters at a special municipal election a proposed ordinance which
would establish as a special tax the fire protection fee which has been in effect
since 1982; and
WHEREAS, the City Council is authorized and directed by statute to submit
the proposed ordinance to the voters.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF POWAY, DOES RESOLVE,
DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. That pursuant to the requirements of the laws of the State of
California relating to General Law Cities there is called and ordered to be held
in the City of Poway, California, on Tuesday, June 3, 1997, a Special Municipal
Election for the purpose of submitting the following proposed ordinance:
Shall an Ordinance replacing the Yes
fire protection fee in effect in
Poway since 1982 with a fire
protection special tax be adopted
which will not increase the No
amount of the assessment and will
be used only for fire protection
purposes?
Section 2. That the text of the ordinance submitted to the voters is
attached as Exhibit "A".
Section 3. That the ballots to be used at the election shall be in form
and content as required by law.
Section 4. That the City Clerk is authorized, instructed and directed to
procure and furnish any and all official ballots, notices, printed matter and all
supplies, equipment and paraphernalia that may be necessary in order to properly
and lawfully conduct the election.
Section 5. That the polls for the election shall be open at seven o'clock
a.m. of the day of the election and shall remain open continuously from that time
until eight o'clock p.m. of the same day when the polls shall be closed, except
as provided in Section 14401 of the Elections Code of the State of California.
Resolution No. 97-013
Page Two
Section 6. That in all particulars not recited in this resolution, the
election shall be held and conducted as provided by law for holding municipal
elections.
Section 7. That notice of the time and place of holding the election is
given and the City Clerk is authorized, instructed and directed to give further
or additional notice of the election, in time, form and manner as required by
law.
PASSED, ADOPTED AND APPROVED, by the City Council of the City of Poway,
California, at a regular meeting thereof this 25th day of February, 1997.
Don Higginsol~, Ma~6~
ATTEST:
Wahlsten, City Clerk
STATE OF CALIFORNIA )
) ss
COUNTY OF SAN DIEGO )
I, Marjorie K. Wahlsten, City Clerk of the City of Poway, do hereby certify
under penalty of perjury that the foregoing Resolution No. 97- 013 was duly
adopted by the City Council at a meeting of said City Council he~[-d~ the 25th
day of February, 1997, and that it was so adopted by the following vote:
AYES:
CAFAGNA, EMERY, REXFORD, HIGGINSON
NOES: NONE
ABSTAIN: NONE
ABSENT: GOLDBY
· Wahlsten, City Clerk
ay
Resolution No.97-013
Page Three
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF POWAY, CALIFORNIA AMENDING
CHAPTER 3.20 OF THE POWAY I~IUNICIPAL CODE TO IMPOSE A NON
AD VALOREM SPECIAL TAX ON ALL PARCELS OF REAL PROPERTY
WITHIN THE CITY TO PROVIDE FIRE PROTECTION SERVICES
WHEREAS, California Government Code Section 50077 authorizes the City to adopt
a special tax following notice, public hearing, and approval by two-thirds of the voters; and
WHEREAS, California Constitution Article XIII A, Section 4 permits the adoption by
a two-thirds vote of the qualified electors of the City of a special non ad valorem tax on real
property; and
WHEREAS, a special non ad valorem property tax approved by two-thirds vote of
the qualified electors of the City does not violate the one percent (1%) limitation on ad
valorem property taxes imposed by California Constitution Article Xlll A, Section 1; and
WHEREAS, this ordinance would adopt a special tax on real property in the nature
of an excise tax which is not derived from applying a property tax rate to the assessed
value of property and is therefore not an ad valorem tax as that term was construed in
Heckendorn v City of San Marino, 42 Cai. App.. 3d 481 (1986); and
WHEREAS, the tax imposed by this ordinance is a special tax because it is imposed
for the specific purposes of providing for fire protection, all in accordance with the definition
of a special tax set forth in California Constitution Article XIII C, Section 1 (b); and
WHEREAS, as the result of the passage of Proposition 218 in November, 1996, the
fire protection fee established by Poway Municipal Code Chapter 3.20 became
constitutionally invalid as a fee imposed for general fire protection purposes in violation of
California Constitution Article XlII D, Section 6(b)(5); and
WHEREAS, it is the intention of the voters of the City of Poway by the adoption of
this ordinance to impose as a special non ad valorem property tax, an excise tax applied
to each parcel of property in the City of Poway according to the same formula upon which
the fire protection fee was calculated in Chapter 3.20 of the Poway Municipal Code; and
WHEREAS, in adopting this ordinance, it is the intention of the voters of the City of
Poway to replace the revenue source formerly set forth in Poway Municipal Code Chapter
3.20 as a fire protection fee with the special tax imposed with voter approval by this
ordinance.
EXHIBIT A
Resolution
Page Four
Ordinance No.
Page 2
No. 97-013
NOW, THEREFORE, THE PEOPLE OF THE CITY OF POWAY DO ORDAIN AS
FOLLOWS:
Section 1: Chapter 3.20 of the Poway Municipal Code and the fire protection fee
imposed thereby is hereby repealed in its entirety.
Section 2: There is hereby added to the Poway Municipal Code as Chapter 3.20
the following provisions to provide for the imposition of a special non ad valorem property
tax to be levied at the rate established by the formula hereinafter set forth, and to be
collected in accordance with the method hereinafter set forth. Upon approval by two-thirds
of the voters of the City in the special election held June 3, 1997, the City shall levy and
collect the tax hereinafter specified:
Chapter 3.20
FIRE PROTECTION SPECIAL TAX
Sections:
3.20.010
3.20.020
3.20.030
3.20.040
3.20.050
3.20.060
3.20.070
3.20.080
3.20.090
Title
Purpose.
Tax Imposed
Schedule of Fire Flow Points.
Determination of Use and Flow.
Calculation of Tax
Procedures for Levying Tax and Setting Appeal Hearing.
Changes Due to Lot Status Change.
Deposit of Tax Proceeds Into Special Fund.
3.20.010 Title. This Chapter shall be known as "Fire Protection Special Tax
Ordinance of the City."
3.20.020 Purpose. It is the purpose of imposing the tax hereinafter set forth
to levy a non ad valorem special property tax as an excise tax against all parcels of
property located within the City of Poway in order to provide an equitable method of paying
for a portion of the costs of fire protection within the City of Poway. The terrain of the City
and its vulnerability to wildland fires exposes the City to extraordinary danger from fires.
To meet the needs of fire protection services in Poway, a fire protection fee was
established and in 1982 amended to provide for the collection of revenue for fire protection
services in accordance with a formula not based on the assessed value of property but
upon the relative fire flow needed to provide fire protecton to various types of property. The
adoption of Proposition 218 in 1996 invalidated the fire protection fee. It is the purpose of
this ordinance to replace the fire protection fee with a special tax calculated in accordance
with the fire flow formula previously used to calculate the fire protection fee. It is intended
that this ordinance not be an ad valorem special tax. It is intended that adopting the fee
as a tax will not result in an increase in the amount paid by taxpayers. It is intended that
Resolution No. 97-013
Page Five
Ordinance No.
Page 3
this ordinance require two-thirds approval of the voters of the City of Poway and be
amended only by subsequent voter approval. The people find that the imposition of the tax
based upon the schedule of points for fire flow necessary to service a parcel is a fair and
reasonable method of apportioning the tax according to the use of the parcel, and not the
value.
3.02.030 Tax Imposed. There is hereby imposed on each parcel of real property in
the City of Poway in accordance with the formula hereafter set forth, a special non ad
valorem property tax to be collected by the County of San Diego on the property tax bill,
deposited into a special fund of the City of Poway and used only for fire protection
purposes, including, but not limited to, the acquisition of equipment and the payment of
personnel costs.
3.20.040 Schedule of Fire Flow Points. Points shall be assigned, as set forth in the
following schedule, to each tax parcel in the City based upon the use of the parcel and fire
flow required to serve the parcel in accordance with the Fire Suppression Rating Schedule
of the Insurance Services Office (ISO), 1980 edition:
Residential parcels (includes apartments,
mobile homes)
10 points per each dwelling unit on
each parcel
Commercial, Industrial, Institutional parcels
20 points per 1,000 GPM required
fire flow (minimum 500 GPM,
maximum 12,000 GPM per
building)
Irrigated farmland (each parcel)
4 points per acre - (maximum 10
acres)
Vacant parcel (each parcel)
2 points per acre - (maximum 10
acres)
On residential lots of more than two acres, the per acre unit charge for either
irrigated or vacant land, shall be added to the residential charge.
3.20.050 Determination of Use and Flow. A. The Director of Safety Services shall
determine the use of the parcel and calculate the fire flow, and maintain a record of the
calculation for all commercial, institutional, irrigated and vacant acreage subject to the fire
protection special tax. These records shall be made available to the property owner,
lessee, or resident of the property upon request. If a dispute exists regarding the
calculation, the Director of Safety Services shall investigate and render a final written
decision which shall be mailed to, or otherwise made available to the person requesting the
investigation.
Resolution No. 97-013
Page Six
Ordinance No.
Page 4
B. If as a result of the investigation of the Director of Safety Services it is
determined that the calculation was incorrect, the Director of Administrative Services shall
adjust the current year's tax for the property.
C. For the purpose of this tax, all single-family residences, mobile home units, and
apartment dwelling units shall be considered equal and shall not be subject to a separate
calculation, except as expressly provided herein.
D. The determination of use or flow may be appealed to the City Council in
accordance with Chapter 2.20.
3.20.060 Calculation of Tax. The Director of Administrative Services shall cause to
be calculated the tax on each parcel by multiplying the number of fire flow points assigned
to the parcel by the tax rate. The tax rate shall be $3.12 per point.
3.20.070 Procedures for Levying Tax and Settin.q Appeal Hearinq. The Director of
Safety Services shall cause to be prepared and annually file with the Director of
Administrative Services a written report containing a description of each lot or parcel of
property subject to the fire protection special tax for each fiscal year. The Administrative
Services Department shall calculate the amount of the fire protection tax to be levied on
each parcel. The amount of the tax along with the description of each parcel, shall then be
filed with the City Clerk. The City Clerk shall set a time and place for a public hearing to
be held regarding the annual levy of the fire protection tax, and publish and notice said
hearing in accordance with the Government Code. Following approval of the tax by City
Council, the Council shall confirm the calculation and levy of the tax and provide for
placement of the tax upon the assessment rolls and for collection in accordance with law.
Section 3.20.080 Chan.qes due to Lot Status Change. Any time a parcel changes
status during the year which would change its point designation the Director of Department
of Planning Services shall notify the Director of Safety Services and the Director of Safety
Services shall redetermine the fire flow points assigned to the parcel for the calculation of
the tax for the current fiscal year.
Section 3.20.090 Deposit of Tax Proceeds Into Special Fund. Upon collection of the
tax by the Tax Collector of San Diego County and receipt of the proceeds by the City, the
proceeds shall be placed in a special fund and used only for fire protection purposes,
including, but not limited to, the acquisition of equipment and the payment of personnel
costs.
Section 3: Severability. If any section, sentence, clause, phrase, part, or portion of
this ordinance is for any reason held to be invalid or unconstitutional by any court of
competent jurisdiction, such decision shall not affect the validity of the remaining portions
of this ordinance. It is hereby declared that this ordinance and each section, subsection,
sentence, clause, phrase, part, or portion thereof, would have been adopted or passed
irrespective of the fact that any one or more sections, sentences, clauses, phrases, parts,
or portions be declared invalid or unconstitutional.
Resolution
Page Seven
Ordinance No.
Page 5
No. 97-013
Section 4: Effective Date. Pursuant to Elections Code Section 9217, this ordinance
shall be considered as adopted upon the date that the vote by the electorate of the City of
Poway is declared by the City Council, and shall become effective ten (10) days after that
date.
PASSED the 3rd day of June, 1997 by the voters of the City of Poway, California at
a general election on that date in which approval or disapproval of this ordinance appeared
on the ballot. ADOPTED the day of ,1997 upon the declaration
of the vote at said general election.
ATTEST:
MARJORIE K. WAHLSTEN
City Clerk