HomeMy WebLinkAbout17- City Attorney -CH Y OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: James F. Penman, City Attorney Subject: Ord...Adding Chapter 3.65 to the San
Bernardino Municipal Code Relating to a
Dept: City Attorney Special Tax for Police and Fire Protection
And Providing That it Shall Not Take
Date: November 13, 1996 Effect Until Approved by 2/3 of the
Voters.
Synopsis of Previous Council action:
Assessment District 9994
Recommended motion:
Waive further reading and lay over for final adoption. --
Signature
Contact person: Dennis A. Barlow Phone: 5355
Supporting data attached: Ward:
FUNDING REQUIREMENTS: Amount:
Source: _(Acct. No.)
_(Acct. Description)
Finance:
Council Notes:
/le��7 67:t ll 10 0
75-0262 Agenda Item No. /I
STAFF REPORT
Council Meeting Date: November 18, 1996
TO: Mayor and Common Council
FROM: Dennis A. Barlow, Sr. Assistant City Attorney
DATE: November 13, 1996
AGENDA ITEM: An Ordinance . . . adding Chapter 3.65 to the San Bernardino
Municipal Code relating to a special tax for police and fire protection and
providing that it shall not take effect until approved by Z/3 of the voters
Crime is still a serious problem in our community and ability to respond through
normal revenue channels has not been adequate. When coupled with the expiration of the
City-wide Street Sweeping and Street Lighting Assessment District #994 in July of next year,
and the resultant loss of the general fund monies made available by this district, this problem
becomes even more immediate.
Both Proposition 13 and the recent Proposition 218 allow local governments to present
a proposition for a special tax to the voters. Such special tax must be approved by a 2/3 vote.
The City Clerk has determined that the date of March 18, 1997 would meet the necessary time
lines for a special election on such a matter.
The attached ordinance would establish a special tax for police and fire protection at a
gradually increasing rate for the first 5 years, after which it would remain constant. For
instance the proposed annual tax on a single family residence would begin at $101.75 in fiscal
year 1997-98 ($8.48 per month), and increase to $120.50 in fiscal year 1998-99 ($10.04 per
month), and $153.11 in fiscal year 1999-00 ($12.76 per month), $180.55 in fiscal year 2000-
01 ($15.05 per month), and $183.75 in fiscal year 2001-02 and thereafter ($15.31 per month).
The money would be earmarked for use for front-line police officers and related
equipment and fire fighters and related equipment, as well as grant matches. To assure the
voters that the funds would be used for the purpose intended, the ordinance would make it a
misdemeanor for any City officer or employee, either elected or appointed, to divert such
funds to any other use. In addition to a criminal penalty, such a conviction would result in
removal from office or employment of the offending officer or employee, and the
disqualification for office or employment in the City for 8 years.
The ordinance provides that income from the special tax may not be used to supplant
general fund monies which have historically been budgeted for police and fire. To accomplish
this, the ordinance also establishes a minimum base budget for the police and fire departments
which amount would be subject to annual adjustments based on the CPI and the necessities of
DAB/js [SpecTax.Rpt] 1
Charter Section 186.
The ordinance also allows the City Attorney, and in some cases, private citizens, on
behalf of the City, to bring an action against a City officer or employee, in their personal
capacity, to recover for the police and fire funds, monies that have been diverted contrary to
the terms of the ordinance.
The ordinance is only effective when approved by '/a of the voters of the City voting on
the measure.
DAB/js [SpecTax.Rptl 2
CITY OF SAN BERNARDINO
OFFICE OF THE CITY ATTORNEY
INTEROFFICE MEMORANDUM
TO: Mayor and Common Council
FROM: James F. Penman, City Attomey
DATE: November 13. 1996
RE: Special Police and Fire Tax: Safeguards
Please find attached the ordinance for police and fire services to be presented to the Mayor and Common
Council at the regular November 18,1996 meeting.
This ordinance provides, among other provisions, for the authorized uses of the special tax funds: for the
establishment of base budget amounts for the police and fire departments which will be adjusted each year
by the changes in the Consumer Price Index (CPI) and by the amounts necessary to fund Charter §186
salaries; that it is a crime for any official, elected or appointed, or any other city-employee, with appropriate
duties, to tamper with the police and fire tax funds or use them for any purpose other than the ordinance
prescribes. Penalty for those convicted include fines,jail rime, automatic loss of office and employment with
the city.
Responsible officials and employees may be sued personally to recover funds handled improperly.
In addition to the City Attorney private citizens, under certain circumstances, may also sue. Note: it is the
general rule that cities may not create a right of action between third persons by ordinance. However, there
are exceptions and in the cases striking such provisions from ordinances money recovered went to the private
citizen. Here,any money recovered goes into the police and/or fire tax fund. If we err we do so on the side
of the taxpayer. In any event we have included a severability clause that enables the rest of the ordinance to
remain intact if any given provision is stricken by the court.
If this ordinance is placed on the ballot with the safeguards contained therein, the public will be assured that
the special tax money will be spent as directed.
Sincerely,
IJ
i
,Cames F. Penman
ity Attorney
attachment
cc: Rachel Clark, City Clerk
David C. Kennedy, City Treasurer
Shauna Clark, City Administrator
Lee Dean, Chief of Police
Will Wright, Fire Chief
Barbara Pachon, Finance Director
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF SAN BERNARDINO ADDING CHAP'T'ER 3.65
TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO A SPECIAL TAX FOR
POLICE AND FIRE PROTECTION AND PROVIDING THAT IT SHALL NOT TAKE
1 EFFECT UNTIL APPROVED BY 2/3 OF THE VOTERS.
2 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO
3 ORDAIN AS FOLLOWS:
4 SECTION 1. Findings. The Mayor and Common Council of the City of San
5 Bernardino do hereby find and determine as follows:
6 a. In 1990, the Mayor and Common Council did adopt a City-wide assessment district
7 known as Assessment District #994, which district was continued, expanded and increased in
8 1994, with a 1996-97 single family assessment of$64 per parcel.
9 b. The purpose of said City-wide Assessment District #994 was for street sweeping and
10 street lighting costs, as well as graffiti removal, thereby freeing up money in the City's General
11 Fund to be used for additional police officers and related costs.
12 c. The Mayor and Council have publicly committed to place the question of this additional
13 cost before the voters of the City for their approval.
14 d. It appears appropriate and less confusing to present to the voters a direct special tax
T
15 for police and fire services rather than the indirect method of imposing an assessment for street
16 sweeping and street lighting.
17 e. The Mayor and Common Council have received reports from the Chief of Police and
18 the Fire Chief indicating that the ability of the City's Police and Fire Departments to provide
19 adequate police and fire protection service and to adequately respond to public safety emergencies
20 could be severely impaired if the City does not receive an additional source of revenues with
21 which to employ and retain additional Police Department and Fire Department officers and
22 purchase and acquire additional equipment for those departments as hereinafter specified.
23 f. The need for additional police officers and additional fire protection assistance continues
24 to be a significant need in the City of San Bernardino which cannot be funded out of standard City
25 revenues, without severe cuts in other City services and programs.
26 g. City-wide Street Sweeping and Street Lighting Assessment District #994 will expire
27 in July 1997, which will necessitate the reduction of the staffing increases that the revenues from
28 that district allowed without a source of revenue to replace the assessment district revenue.
DAB:tbm[SpecTax.Ord] 1 November 18, 1996
AN ORDINANCE . . . ADDING CHAPTER 3.65 TO THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO A SPECIAL TAX FOR POLICE AND FIRE
PROTECTION AND PROVIDING THAT IT SHALL NOT TAKE EFFECT UNTIL
APPROVED BY 2/3 OF THE VOTERS.
1 h. Government Code §50077 grants the Mayor and Common Council the power to
2 propose a special tax by ordinance which shall only be done following notice and a public hearing,
3 which proposition shall be submitted to the voters of the City, and upon the approval of?/3 of the
4 votes cast by voters voting in an election on the proposition, the City shall levy and collect the
special tax.
6 i. An election shall be called and held within the City on the proposition of the City being
7 authorized to annually levy and collect special taxes on or with respect to parcels of property
8 within the City to pay for additional Police and Fire Department officers and equipment on March
9 18, 1997.
10 j. If that proposition is approved by 2/3 of the votes cast by voters voting thereon in that
11 election, the amount of the special tax which will be levied annually on or with respect to a parcel
12 improved with a single family residence, commencing in the 1997-98 fiscal year, will be $101.75;
1 in 1998-99, $120.50; in 1999-00, $153.11; in 2000-01, $180.55; and in 2001-02 and thereafter,
14 $183.75.
15 k. If the proposition is so approved, the revenues from the levy and collection of the
16 special taxes shall be utilized only for the purposes specified in this Ordinance.
17 1. If the proposition is so approved, the Mayor and Common Council intend to provide
18 police and fire protection services which will be commensurate with the population and needs of
19 the City.
20 m. The Mayor and Common Council have held a noticed public hearing with regard to
21 the proposed special taxes as required by Government Code §50077.
22 SECTION 2. Chapter 3.65 is hereby added to the San Bernardino Municipal Code
23 to read as follows:
24 "3.65.010. Special Tax Imposed. Pursuant to the authority of
25 California Constitution, Article XIIIA, §4, and Article XIIIC, §2(d), and
26 Government Code §50077 and §53978, there is hereby imposed upon the
27 real property within the City a special tax for police and fire protection as
28 specified in TABLE I, attached hereto and incorporated herein. The
DAB:tbm[SpecTax.Ord) 2
November 18, 1996
AN ORDINANCE . . . ADDING CHAPTER 3.65 TO THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO A SPECIAL TAX FOR POLICE AND FIRE
PROTECTION AND PROVIDING THAT IT SHALL NOT TAKE EFFECT UNTIL
APPROVED BY 2/3 OF THE VOTERS.
1 income from said special tax shall be divided between the Police and Fire
2 Departments as follows: FY 1997-98: Police 72% and Fire 28%; FY 1998-
99: Police 62% and Fire 38%; FY 1999-00: Police 66% and Fire 34%; FY
4 2000-01: Police 69% and Fire 31%; FY 2001-02 and thereafter: Police
69% and Fire ')I%.
6 On July 1 following the approval of this Ordinance by the voters
7 pursuant to §3.65.170, the Street Sweeping and Street Lighting Assessment
8 District #994 shall expire and be of no further force and effect.
9 3.65.020. Collection. The special taxes shall be collected by the
10 County of San Bernardino on behalf of the City of San Bernardino in the
11 same manner and be subject to the same penalty and interest as all other
12 taxes which are collected by the County of San Bernardino on behalf of the
13 City. The special taxes shall be first collected in the 1997-98 fiscal year.
14 3.65.030. Police and Fire Protection Funds Created. There is
15 hereby created a Police Tax Fund and a Fire Protection Tax Fund into
16 which the proceeds of the special tax imposed pursuant to Section 3.65.010
17 shall be deposited. Income/interest from the normal investing of such
18 funds shall be restricted to uses for police and fire as specified in Section
19 3.65.040.
20 3.65.040. Authorized Uses of Funds. The tax funds generated from
21 the special tax imposed pursuant to Section 3.65.010 shall be used only as
22 follows:
23 a. In the Police Department only for front-line personnel, their
24 necessary uniforms, equipment and grant matches.
25 b. In the Fire Department only for fire personnel, uniforms, fire
26 equipment (purchase, lease/purchase and maintenance), and grant matches.
27 c. Except insofar as the funds to the Police and Fire Departments
28 are reduced by the expiration of the City-wide Street Sweeping and Street
I
DAB:tbm[SpecTax.Ord] 3 November 18, 1996
1
AN ORDINANCE . . . ADDING CHAPTER 3.65 TO THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO A SPECIAL TAX FOR POLICE AND FIRE
PROTECTION AND PROVIDING THAT IT SHALL NOT TAKE EFFECT UNTIL
APPROVED BY 2/3 OF THE VOTERS.
1 Lighting Assessment District #994, the special tax revenues provided
herein shall not be used to supplant general fund money provided to the
Police and Fire Departments.
4 3.65.050. Base Budget Amount. The general fund money budgeted
5 for the Police and Fire Departments shall not be reduced below that amount
6 budgeted in the 1996-97 fiscal year, which base amount shall be adjusted
7 each year by the changes in the Los Angeles-Anaheim-Riverside Consumer
8 Price Index (CPI), in an amount not to exceed ten percent (10%) per year
9 and by the amount necessary to fund the salaries and any overtime pay
10 increases required by Section 186 of the Charter of the City of San
11 Bernardino, except that salary adjustments and overtime increases required
12 pursuant to Charter Section 186 relative to new fire and police employees
13 hired with this special tax money may also be paid with such special taxes.
14 3.65.060. Audit. The annual independent audit of the City's finances,
15 mandated by Charter §50, shall pay particular attention to the Police Tax
16 Fund and the Fire Protection Tax Fund to assure that all money collected
17 from the special tax imposed by this Chapter was properly placed into the
18 Police Tax Fund and the Fire Protection Tax Fund and to assure that said
19 money was spent only for the uses described in §3.65.040 herein.
20 In the event that the independent auditor discovers any deviation
21 from the requirements of this Chapter he/she shall immediately notify, in
22 writing, the Mayor, City Attorney and City Treasurer, who, at the next
23 regular meeting of the Common Council shall notify the Common Council
24 of the deviation(s) in open session.
25 If such deviations are not found the auditior shall likewise report
26 such findings in writing to the Mayor, City Attorney and City Treasurer.
27 3.65.070. Criminal Act. It shall be unlawful, and therefore a criminal
28 act, for any official of the City of San Bernardino, either elected or
DAB:tbm[SpecTax.Ord] 4
November 18, 1996
AN ORDINANCE . . . ADDING CHAPTER 3.65 TO THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO A SPECIAL TAX FOR POLICE AND FIRE
PROTECTION AND PROVIDING THAT IT SHALL NOT TAKE EFFECT UNTIL
APPROVED BY 2/s OF THE VOTERS.
1 appointed, or for any other city employee with duties relevant to the Police
2 Tax Fund and Fire Protection Tax Fund, to: a) fail to place into the Police
Tax Fund and/or the Fire Protection Tax Fund any money collected
4 pursuant to the special tax imposed by this Chapter; or, b) take or transfer
5 or to direct. or order the taking or transference of any money from the
6 Police Tax Fund and/or the Fire Protection Tax Fund for any use other
7 than the police and fire uses described in §3.65.040 herein, the normal
8 investing by the City Treasurer mentioned in §3.65.030 herein excepted.
9 3.65.080. Violation - Penalty.
10 A. Any person violating any provision of this Chapter is guilty
11 of a misdemeanor, which upon conviction thereof is punishable by
12 imprisonment in the county jail not exceeding six months, or a fine not
1 exceeding One Thousand Dollars, or both such imprisonment and fine.
14 B. In addition to the fine/imprisonment in paragraph A, the
15 office held by any elected official convicted under this Chapter shall,
16 immediately upon conviction or upon entry of a guilty plea, and without
17 any other action being necessary, become vacant and the official so
18 convicted or pleading guilty shall not be permitted to be a candidate for, or
19 to hold, any office in this city for a period of eight years from the date of
20 said conviction. For purposes of this section a plea of "no contest" shall
21 have the same force and effect as a plea of "guilty".
22 C. In addition to the fine/imprisonment in paragraph A, any
23 appointed official/employee of this city convicted under this Chapter shall,
24 immediately upon conviction or upon entry of a guilty plea, be terminated
25 from his/her position with the city and not be eligible for rehire for a
26 period of eight years from the date of said conviction. A criminal
27 conviction or guilty plea under this Chapter shall be final as to the
28 employment of any appointed official or employee, the Civil Service Rules
I
DAB:tbm[SpecTax.Ord] 5 November 18, 1996
AN ORDINANCE . . . ADDING CHAPTER 3.65 TO THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO A SPECIAL TAX FOR POLICE AND FIRE
PROTECTION A_ND PROVIDING THAT IT SHALL NOT TAKE EFFECT UNTIL
APPROVED BY 2/3 OF THE VOTERS.
1 of the City of San Bernardino notwithstanding. For purposes of this section
a plea of "no contest" shall have the same force and effect as a plea of
'`guilty".
4 3.65.090. Civil Liability for Violating Chapter. Any person or
5 persons who intentionally or negligently violates §3.65.070 shall be
6 personally liable, jointly and severally, in a civil action brought by the City
7 Attorney on behalf of the City for an amount not more than the amount
8 taken or transferred or the amount that should have been placed into the
9 appropriate special tax fund.
10 A finding by a judge and/or jury that a defendant has violated,
11 either intentionally or negligently the provisions of §3.65.070 in a civil
12 action shall be sufficient to establish liability.
1 3.65.100 Any resident of the City of San Bernardino or any owner of
14 property in the City of San Bernardino on behalf of the City may bring a
15 civil action against any person or persons who intentionally or negligently
16 violates §3.65.070. Any person or persons found to have violated
17 §3.65.070 shall be personally liable, jointly and severally, for an amount
18 not more than the amount taken or transferred or the amount that should
19 have been placed into the appropriate special tax fund.
20 No civil action alleging a violation of this Chapter may be filed
21 against a person pursuant to this section if the City Attorney or other
22 criminal prosecutor is maintaining a criminal action against that person
23 pursuant to §3.65.070.
24 A finding by a judge and/or jury that a defendant has violated,
25 either intentionally or negligently the provisions of §3.65.070 in a civil
26 action shall be sufficient to establish liability.
27 3.65.110. Written Request to Commence Civil Action. Any resident
28 of the City of San Bernardino or any owner of property in the City of San
DAB:tbm[SpecTax.Ord] 6 November 18, 1996
AN ORDINANCE . . . ADDING CHAPTER 3.65 TO THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO A SPECIAL TAX FOR POLICE AND FIRE
PROTECTION AND PROVIDING THAT IT SHALL NOT TAKE EFFECT UNTIL
APPROVED BY 2/3 OF THE VOTERS.
1 Bernardino before filing a civil action pursuant to §3.65.100, must first file
2 with the City Attorney a written request for the City Attorney to commence
3 the action. The request shall include a statement of the grounds for
4 believing a cause of action exists. The City Attorney shall respond within
5 sixty days after receipt of the request, indicating whether he/she intends to
6 file a civil action. If the City Attorney indicates in the affirmative, and
7 files suit within sixty days after the date of the City Attorney's response,
8 no other civil action may be brought unless the action brought by the City
9 Attorney is dismissed without prejudice.
10 3.65.120. Limitation on Actions Pertaining to Single Violation;
11 Dismissals. Not more than one judgment on the merits with respect to any
12 violation may be obtained under §3.65.090 and §3.65.100. Actions brought
13 for the same violation or violations shall have precedence for purposes of
14 trial in order of the time filed. Such actions shall be dismissed once
15 judgment has been entered or a settlement approved by the court in a
16 previously filed action. The court may dismiss a pending action without
17 prejudice to any other action for failure of the plaintiff to proceed diligently
18 and in good faith. The action may be so dismissed on motion of the City
19 Attorney or any plaintiff in an action based on the same violation.
20 3.65.130. Determination of Liability; Disposition of Award. In
21 determining the amount of liability under §3.65.090 and §3.65.100, the
22 court may take into account the seriousness of the violation and the degree
23 of culpability of the defendant. If a judgment is entered against the
24 defendant or defendants in an action brought under §3.65.090 or
25 §3.65.100, the entire amount recovered shall be paid to/distributed between
26 the Police Tax Fund and/or the Fire Protection Tax Fund of the City of San
27 Bernardino in such division as the court determines.
28 3.65.140. Limitation of Actions. No civil action alleging a violation
DAB:tbm[SpecTax.Ord] 7 November 18, 1996
AN ORDINANCE . . . ADDING CHAPTER 3.65 TO THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO A SPECIAL TAX FOR POLICE AND FIRE
PROTECTION A:N-D PROVIDING THAT IT SHALL NOT TAKE EFFECT UNTIL
APPROVED BY 2/3 OF THE VOTERS.
1 pursuant to §3.65.090 or §3.65.100 shall be filed more than four years
2 after the alleged violation occurred.
3 3.65.150. Costs and Attorney Fees; Plaintiff's Bond. The court may
4 award court costs and reasonable attorney fees to the plaintiff or defendant
5 who prevails in an action brought pursuant to §3.65.090 or §3.65.100.
6 "Attorneys fees" as used in this section shall include the reasonable salary
7 and costs of the City Attorney's Office in such actions. On motion of any
8 parry, a court shall require a private plaintiff to post a bond in a reasonable
9 amount at any stage of the litigation to guarantee payment of costs.
10 3.65.160. Sanctions. Where the defendant has prevailed in a final
11 determination of an action pursuant brought to
g p §3.65.100 and the court
12 finds that the action was clearly frivolous and totally lacking in merit the
13 court may award sanctions against a private plaintiff in an amount not to
14 exceed Five Thousand Dollars to be paid into the General Fund of the City
15 of San Bernardino.
16 3.65.170. Voter Approval. This Chapter shall only take effect if
17 approved by 2/3 of the voters voting at an election held within one (1) year
18 of the adoption of this Chapter by the Mayor and Common Council.
19 3.65.180. Liberal Construction. The provisions of this Chapter shall
20 be liberally construed to effectuate its purpose of assuring that money
21 collected under this special tax shall be used only for the purposes listed in
22 §3.65.040.
23 3.65.190. Severability. If any provision of this Chapter, or part
24 thereof, is for any reason held to be invalid or unconstitutional, the
25 remaining provisions shall not be affected, but shall remain in full force
26 and effect, and to this end the provisions of this Chapter are severable."
27
28
DAB:tbm1SpecTax.0rd] 8 November 18, 1996
AN ORDINANCE . . . ADDING CHAPTER 3.65 TO THE SAN BERNARDINO
MUNICIPAL CODE RELATING TO A SPECIAL TAX FOR POLICE AND FIRE
PROTECTION AND PROVIDING THAT IT SHALL NOT TAKE EFFECT UNTIL
APPROVED BY % OF THE VOTERS.
1 I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and
2 Common Council of the City of San Bernardino at a meeting thereof,
held on the day of , 1996, by the following vote, to wit:
4
Council Members: AYES NAYS ABSTAIN ABSENT
5
6 NEGRETE
7 CURLIN
8 ARIAS
9 OBERHELMAN
10 DEVLIN
11 ANDERSON
12 MILLER
13
14 ---CITY CLERK
15 The foregoing Ordinance is hereby approved this day of , 1996
16
17 y
18 City of San Bernardino
19
Approved as to form
20
and legal content:
I21 JAMES F. PENMAN,
22 City Attorney
24
By:
25
26
27
28
DAB:tbm[SpecTax.Ord] 9 November 18, 1996
TABLE I
Properties FY 1997-98 f FY 1998-99 FY 1999-00 =200W-01 FY 2000-02 and
thereafter
Vacant $50.88 per parcel $60.25 per parcel $76.56 per parcel $90.28 per parcel $91.88 per parcel
Unimproved $50.88 per parcel $60.25 per parcel $76.56 per parcel $90.28 per parcel $91.88 per parcel
College
Unimproved $50.88 per parcel $60.25 per parcel $76.56 per parcel $90.28 per parcel $91.88 per parcel
Cemetery
Warehouse $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Light $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Industrial
Heavy $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Industrial
Food $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Processing
Metals $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Water $50.88 per parcel $60.25 per parcel $76.56 per parcel $90.28 per parcel $91.88 per parcel
Distribution
Systems
Parking Lots $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Downtown $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Spot Retail $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Retail Strip $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Amusement $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
and
Recreation
Bank, Savings $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
and Loan, etc.
Motels and $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Hotels
General Office $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Office Condo $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Industrial $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Condo
i
Medical/Dents $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
I Building
Service Station $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Auto Garage $407.00 per acre 5482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Shopping $407.00 per acre 5482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Center
Mobile Home $31.54 per unit $37.36 per unit $47.46 per unit $55.97 per unit $56.96 per unit
Park
Fraternal 5101.75 per parcel $120.50 per parcel $153.11 per parcel $180.55 per unit $183.75 per parcel
Societv
Educational $50.88 per acre $60.25 per acre $76.56 per acre $90.28 per acre $91.88 per acre
Cemetery $50.88 per acre $60.25 per acre $76.56 per acre $90.28 per acre $91.88 per acre
Mortuary $407.00 per acre $482.00 per acre $612.44 per acre $722.20 per acre $735 per acre
Veterans $101.75 per parcel $120.50 per parcel $153.11 per parcel $180.55 per parcel $183.75 per parcel
Organization
Nlisc $101.75 per parcel $120.50 per parcel $153.11 per parcel $180.55 per parcel $183.75 per parcel
Residential
Structure
Single Family $101.75 per parcel $120.50 per parcel $153.11 per parcel $180.55 per parcel $183.75 per parcel
Residential
(Suitable for
Permanent
Use)
Mobile Home $64.10 per parcel $75.92 per parcel $96.46 per parcel $113.75 per parcel $115.76 per parcel
Subdivision
(Improved)
Mobile Home 564.10 per unit $75.92 per unit $96.46 per unit $113.75 per unit $115.76 per parcel
Inside Park
(Lease)
Mobile Home $64.10 per unit $75.92 per unit $96.46 per unit $113.75 per unit $115.76 per parcel
Outside Park
(Fee)
Mobile Home $64.10 per unit $75.92 per unit $96.46 per unit $113.75 per unit $115.76 per parcel
Accessories
(Leased)
Courts $64.10 per unit $75.92 per unit $96.46 per unit $113.75 per unit $115.76 per parcel
(Residential)
11
Two Single $183.15 per parcel $216.90 per parcel $275.60 per parcel $324.99 per parcel $330.75 per parcel
Family
Residential
Only
Three Single $274.73 per parcel $325.35 per parcel $413.40 per parcel $487.49 per parcel $496.13 per parcel
Family
Residential
Only
Four Single $366.30 per parcel $433.80 per parcel $551.20 per parcel $649.98 per parcel $661.50 per parcel
Family
Residential
Only
Five Single $457.88 per parcel $542.25 per parcel $689.00 per parcel $812.48 per parcel $826.88 per parcel
Family
Residential
Only
Six Single $547.45 per parcel $650.70 per parcel $826.79 per parcel $974.97 per parcel $992.25 per parcel
Family
Residential
Only
Seven Single $641.03 per parcel $759.15 per parcel $964.59 per parcel $1,137.47 per $1,157.63 per
Family
parcel parcel
Residential
Only
Eight Single $732.60 per parcel $867.60 per parcel $1,102.39 per $1,299.96 per $1,323 per parcel
Family parcel parcel
Residential
Only
Condominium $91.58 per parcel $108.45 per parcel $137.80 per parcel $162.50 per parcel $165.38 per parcel
Co-op
Government $74.28 per unit $87.97 per unit $111.77 per unit $131.80 per unit $134.14 per unit
Assisted
Apartment
Program
Condos Used $74.28 per unit $87.97 per unit $111.77 per unit $131.80 per unit $134.14 per unit
for
Apartments
Townhouse- $74.28 per unit $87.97 per unit $111.77 per unit $131.80 per unit $134.14 per unit
type
Apartments
Garden-type $74.28 per unit $87.97 per unit $111.77 per unit $131.80 per unit $134.14 per unit
Apartments
111
Duplex $183.15 per parcel $216.90 per parcel $275.60 per parcel $324.99 per parcel $330.75 per parcel
Triplex, or 5274.73 per parcel $325.35 per parcel $413.40 per parcel $487.49 per parcel $496.13 per parcel
Duplex and
Single
Quad (True or $366.30 per parcel $433.80 per parcel $551.20 per parcel $649.98 per parcel $661.50 per parcel
Combination)
to 14 Units $74.28 per unit $87.97 per unit $111.77 per unit $131.80 per unit $134.14 per unit
and
Combination
Lowrise 1-2 $74.28 per unit $87.97 per unit $111.77 per unit $131.80 per unit $134.14 per unit
Story 15-40
Units
Lowrise 1-2 $74.28 per unit $87.97 per unit $111.77 per unit $131.80 per unit $134.14 per unit
Story 41-80
Units
Lowrise 1-2 $74.28 per unit $87.97 per unit $111.77 per unit $131.80 per unit $134.14 per unit
Story 81 and
Over
Highrise 3+ $74.28 per unit $87.97 per unit $111.77 per unit $131.80 per unit $134.14 per unit
Story 15+
Units
Recreation $91.58 per parcel $108.45 per parcel $137.80 per parcel $162.50 per parcel $165.38 per parcel
Cabin
Water Well $50.88 per parcel $60.25 per parcel $76.56 per parcel $90.28 per parcel $91.88 per parcel
Citrus $50.88 per parcel $60.25 per parcel $76.56 per parcel $90.28 per parcel $91.88 per parcel
Dairy $50.88 per parcel $60.25 per parcel $76.56 per parcel $90.28 per parcel $91.88 per parcel
Undefined $50.88 per parcel $60.25 per parcel $76.56 per parcel $90.28 per parcel $91.88 per parcel
iv