HomeMy WebLinkAboutORD 2452',·-.. •
ORDINANCE NO. 2452. -----
ORDINANCE OF THE COUNCIL OF THE CITY OF
PROVIDING \'FOR THE TRANSFER OF DUTIES RELATING TO
PROPERTY TAX ASSESSMENT, LEVY' AND COLLEC1iION· 01',
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'!'AXES·, .SPECIAL ASSESSMENTS AND RELATED FUNCTIONS
TO THE COUNTY OF SANTA CLARA:.Afil!NDING CERTAIN
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SECTIONS OF THE PALO ALTO MUNICIPAL CODE TO REMOVE
P.EFEREN_CES TO THE FUNCTIONS ANO DUTIES OF CITY
ASSESSOR
The ·council of the.City of Palo Alto does ORDAIN as follows:
SECTION 1.-Pursuant to the provisions of section 11 of
Article III of the Charter and the provisions of Article 2 '·
Chapt~~ 2-;-and 1-..!:tl:cle-T;--Chapte1:: .;-, oo-th of Part 2, Division 1,
Title 5 of the Government Cade of the State of California, the
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Council does by tpis ordinance provide that the assessment, levy
and colleetio.t\ of taxes fer municipal purposes, including . special
assessments, and all functions and duties relating to the assess~
men't, levy and collection of such taxes .and assessments including
equaliza~ion and correction of assessment, ·collection, payment and . ----. , . .~ .... ~ ·,. ·. -
enf~rcement thereof and including delinque~t· ~axes, assessments
and penalties and interest, and the redemption of property from
sale LO:i: the nonpayment·. thereof, are transferred from City Off ice rs
to be perfo:t.med and accomplished oy ~he officers of the· county of·
Sant;l <n·~ra ,who$~ ,duties and functions rela,te thereto. -Said
transfer shall b~ -~if~~t:iVP. .u?'n. t'1~ det!l ~~-d .·in, the .m_a?mer
forth in an agreement between the City of Palo Alto and the County
of Santa Clara relating thereto.
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SECTION 2. s~ction 2. oe. 01cr::of tne Palo· Alto -Municipal_. code
is amended to read as follows:
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"2.0B.olo Officers of.,the ·city. ·~he following shall
b.econsidered as-officers of ·the city:
(1)
(2)
( 3)
(4) ·-
(5)
(6)
;.: c;:i ty manager
·city attorney
City conttolJer
City clerk "
City engineer·
· C::i ty treasurer. "
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SECTION 3. Section 2.08.140 {Office and duties of the city
assessor) of the Palo Alto Municipal Code is hereby 1e_pealed.
SECTION 4. Item (6) of Section 2r08.220 (Fire department)
of the Palo Alto Municipal Code is hereby amended to read as
follows:
"(6) It shall .be the duty of tll43_ fire_.chief to notify
the assessor and the building official of, all property
e-:UOage caused by fire. " ·· ·
'\'SECTION 5. Subsection (8) of section :LOS.310 (Office and
auties of the_uity treasurer) of the Pa.lo.Alto Municipal Code is
amended t.o read as follows:
'"c·-,,
_ -" (8) ~e $hall conduot Lax sales. in ac00.tda.nce -with
st'ai;e law and shall <:iot as-redemption officer fbr the oity
e:>iC::ept as may otherwise be provide,d by the charter, state
law or city _ordinances_11 ·
SECTION 6. section 2.280190 (Assessment, levy and collection
of property taxes) of _-the Palo Alto Municipal Code is arnenqed to -
read as follows:
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"2. 2 8 .190 Assessm~nt, leyj' and, co~ lection ~roperty
taxes, s~ecial assessments, and related·. matters~ Pursuant to
the prov sions of the charter and of Article 2 ;-chapt_er 2 anti
Article 1, Chapter 4, both of Part 2 ,-D!vision 1, Ti t],e 5 of
the. Government Code of the State of California, .. certain duties
of city officers are transferred to officers of the County of
Santa Clara,·state of Californi'a, as foll9ws:
(a} "Officers of the County of $~nta Clara who P?rf9m
duties_fQor said county ralat.ing to the assessfuent 6f pr~perty
.for county taxes,. the equalization andcorrection of the
assessment,,. the collectiqn, payment and enforcement of the
tues, incl\lding·delinquent taxes and in:~eJ:'est and penalties,
and the redemption.of property from_ sale or other penalty
for nonp~i'!t!~n,~. Of: --,ccunt~i-·· ta..~e::-·;_-:-->::?-fJ:~l-t=cl:-fptm -such ... dliti~G ·
~s _.applied to city t~xes. · .,.-.,_
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._ (b) qQunty cif ficers sha11 · i.evy, .coilfic_t .. &nd ~nfotce : : _
for the city ·its special assessm~nts' iri corinectton. with ·
special· improv~m~nt-,districts, si_dewalk. repairs·i·· ·a._nd .. the
abatement· of nljis~rices_, including t):ie -enforcement of _ tl;l~ir,_ .
paymeijt, th~. co1_1~ctioh of penal t:J,.~s ,·and interest, ~hd the .
sale-of property :,:of .. 'nci'npayment and ;·,the redemption--Q:f · ·· ·
property from sale':/; •• : -· · . ·.. . --·.-.' _.·. ~-... .:·-
<c> City-(j£f.i6ers·;~ha11 ·p~rforiti·-·a11 ci\itie~-:rei•ti~~;'c
to the collection··of cl ty taxes·· levj;ed pri~r to the :fiscal·
year 1969-::-1970, includiJ'l.q·the enfo~~~n,tent,Af th~ir payment,
the sale of. property fot' nonpayment -4nd redemption f r::om. ·
sale."
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SECTION 7. Section 8.08.090 (Collection on tax roll) of the
Palo Alto Municipal Code ls amended to read as follows:
"8.08.090 Collection on tax· roll. On or before the
1st d•Y of "September of each year, the' amounts of ·such---
assessments against the respective parcels of land shall.be
entered on the next t.ax roll uponw:tiich general city taxes
are to be collected. Thereafter, such amounts shall be
. collected at t.he sarn'9 time, and in the same manner, as .·.
general city taxes are collected, and shall be subject to
the same interest and penalties,. and the same procedure and
sale in c~!.e of delinquencies~ All law-s applicable to the
levy, cQllection and enforcement of city taxes are hereby
made applicable to sucb assessments~"
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SECTION 9. Puragr.aph (1) ·of subsection (ci) -of Section
9.56.o,;rn (Manner of giving noti~~r of -the Palo Ai to Municipal
Code is amen~ed to read as follows:
II (l) To -the owner: As such person's name and address
appear on the last equalized_ assessment roll. or as known·to
the enforcement officer or the.person authorized by the
enforcement officer to give such notice."
SECTION 9. Subsection (a) of Section 12.16.040 (Council may
designate additional underground utili~y districts) of the Palo
Alto Municipal Code is amended to read as follows:
"12 .16. 040 council ma'.l_ designate _addi tioraal underground
~jl.ity districts._ (a) The city council may from time to
time call public hearings to ascertain whether· the public
necessity, health or safety requires the removal of poles
and overhead lines and associate~ overhead structures
from some d~siqnated ~~~a of th"e'o.tty. The city·clerk shall
notify all affected property· .. oW'ners -as shown on the last equaliz
ed assessme11t roll and affected util.i ties. by ina:il of the
time anq. place of J!JUch hearings at least thirty. days prior
to the date thereof."
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SECTION 10. Subsecti6~~·:·;{:k.)~: (1), (m) I (x) (4)', (y), · (z); and
(ee) ·'of Section 13 .16 .150 (Bond plan· G--Vehicle off street parking
bonds) of the Palo Alto Municipal.Code are hereby amended to re~d
as follows:
;:·n (k) Deteriai.nation of G:ros·S· s'quare Fo~taqe: : On qr-~--
before July first of each year 11ext succeeging -thP..issuance .
: a~ the, l>olids.1 th~ :city-lt\ana.gei: or· .such off ic~r a$ n\&Y be,, ... -
~·. dati;if.:'t~d b.y·. h.i!!! )3!i~ll :d-=t~rnJ.h~_0 _'f~~ro. ___ ~!\Y· !'.'~{",_~tq~-· ¢;r Qth~J;'
. sotjrces.· .l~qally available tQ. him the gr;oss.·n~~fr-of·--square
fe~t:,. t;;ast;!d. on exterior.,measu_rements; .~of ,rt~~_. ~loor .. al:·ea.'-of·
each bu11diner or structure wt thin the boundaries of ·the ··,
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·. park.inq. assessment, district ·:other . than.-the . f6llowj.ng:
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Cl) 'OWellinq units, as defined by S'9c.tj,on·1a .. 04.200;
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°( 2) · ,~uildings or stl:u.ctures completely vacant on
the_. lien :aat.e ;· and
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(3} Tax~exempt property,
A complete list of said square foot~ge fiqures 1 set opp0site
the assessor's parcel numbers to which they pertain, shall
be transmitted to the city planning officer. Atay references
to square footage or adjusted square footage hereinafter
mentioned shall be deemed to refer to'floor areas in ·buildings
or structures as defined and limited in this subsection (k).
"(1) Dett'!rmination of Credits: Immediately upon re
ceipt of the square footage figures, the planning off ice_r
shall determine, for each parcel of land ·within the parking
assessment district, the number of offstreet automobile ·
parking spaces which would be required to be provided under
·city ordinances generally then in-effect, and the nUrnber
being provided by said parcel and which would be oredited
in satisfaction of said requirement if said ordinances
applied to said parcel. The figures, together with the
gross square footage ·fig~res provided under subsection (k),
shall be tra_~smitted to the city engineer.-
"(m) Pr~:r;:aration of Engineer= s ·Report:: I1tu11c:aia.t.~ly · -· · ·
upon receipt of the fpregoing data, the ci:ty engineer shall
prepare a report containing the f ollowAri_q data as to each .
parcel within the parking assessment district in colwnnarized
form:
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'' (l) A description of each par\!el of, land in the
parking aasessment district, by a legal description,
assessor'sparcel nl.imber or other description suff.icient
to identify the same;
(2) The gross number of square feet of floor area
in any building or titructure on each parcel, as pro
vided under subsection (k);
(3) The l)umber of parking spaces required for each
parcel, as provided by the planning officer;
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(4) The nuinb~r of offstreet parking spaces pro•
_vided in satisfaction thereof, as provided by the
planning officer.;
(5) The ratio of (4) to (3);
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· '. (6) The amount of ~djust:e~dc-f:fqifate -f(?_Otage in each
building· uj;" -st:uctur~ : .. d~_tf!rm~~~d .bY :ted~c:ing the <Jross .
square foota,9e set· ·torth in --c2r by ·tne-r·at:io· setJfrirth.
in (5), an~ the' total,·'adjUsted .~quare· footage in the . ·.
parking assessment district·;
·c11 The rate of assessment per adjusted squ~re
foot, dete~ined_})y dividing the figure prQvided by tjle
city.controller under subdivision (6) of subseet.;ion Ci>
· by the total ·amount of ~djusted square footage in ·the
. parking assessment disti·ict determ~p.ed under < 6 f'. The
rate of assessment . shall in no event exceed a. rat~. per _
adjusted sq'uare foot to be determined by the Council.
and set forth in the resolution of intention. · _, In the
event· that the proceeds o~ , an· assessment . levieg at:'-' th~
maximum rate in any year are in$ufficient to raise 'the' : ..
cundunt·: ·of money provided in )lubdivision (6) 6£. subsection
(i),, the baiance ·shall b~ ra1sed by· an_ aqdit_ional assess·.:..
. ment on all taxable lands (exclusive of i.mp~ovemerits) .
within"._the parking assessment districts, in the ratio
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of their assessed valu-."!;lon as said valuation appears
on the assessor's roll for the current fiscal years
The enqineer's report ~or such year shall include a
colwnn for· such ad valorem land assessment.
':'(x) ( 4) · Remedy and correct any error or informality in
the report, and revise and correct any of the acts or dete~
minations of ~ny city officers or employees, as contained
therein; ·
11 (y) Certification·: The report, together with the
certif.i;.,Cate Of the clerk as to the fact and date Of app't'oval
_-by ~he 'C<?uncil, shall be delivered, at or before the time the.
council fixes the general city tctx.rate for said fiscal year,
to the officer designated by law tQ extend city taxes upon
the tax -roll on which they are collected.
"J_~} ~_-:Paa ting-and' Report"~----~S-afd-o£f icer -shall post to
-·th~f---Eak ro.i.l t.he total amount of tlle assessment proposed to
be levied and collected for said year, as set forth in said
report.
11 (ee} Ondtted Property: If any parcel of property
is. omitted from the tax roll for any year it sh-111 be added
at the en~ of_ the roll and assessed as contained in the
report.. • If any prope-rty-1.s-omitted· in any ·such report -.tt·
shall b~ ass<~ssed for the omitted amount--in the next year
after said omission is discovered, and appropriate provisions
~hall be ·made in the report for said year."
SECTION 11. Section 16.40.170 (Collection--Procedure) of the
Palo Alto Municii;>al Code is amended to:-read as follows:
11 16.40.170 Collection--Procedure. The amount of said
•-lien shall be ent!!red on the next· tax roll upon which
general municipal taxes are :to be collected. Thereafter
such amount shall be collected at.'.the same time and ·in the
same manner as-general.c~ty taxes ·ttre collected, and .
shall be s\tbject.tq the same interest l'.rid penalties and to
the same procedure'and sale in the case of delinquency.
All laws applicable to the leVy ,., co;l.lect:ion and enforcement
·of city taxes are hereby made applicable to su~h asses~mento"
SECTION 12. Subsection (b) of Section 18. 90 ~ 030 '(Application-
Contents)· of the Palo Alto Municipal Code is 'Elm.ended. to read as
follows.:
,.. "(b) A certified -list as shown on -t.he last equalized
~!!'!:!~::;ru.cht roii --of 'the names and addresses of alli per£ons to wham·is_ "'ssesst;:d the property within" two hundred fifty
feet of the property involved."
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SECTION 13. This ordinance shall become effective upon the
expiration of thirty days from its passage.
lN'.l'ROOUCED t August 5, 1 968
PASSED: August 19, 1968
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AYES:Arnold, Beahrs, Berwald, Clark, Dias, Gullixson, Pearson, Spaeth,
Wheatley·
NOES: .None
ABSENT: Coms;tock, Gallagher
APPROVED:
APPROVED:
2/~IG~ · City Treasurer
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