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Home My WebLink About97-073 CC ResolutionRESOLUTION NO. 97-73 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TEMECULA ESTABLISHING PROCEDURES FOR APPEALING THE APPLICATION OR IMPLEMENTATION OF THE SPECIAL TAX TO PROVIDE FOR RECREATION AND COMMUNITY SERVICES PROGRAMS AND THE OPERATION, MAINTENANCE AND SERVICING OF PUBLIC PARKS AND RECREATIONAL FACILITIES, MEDIAN LANDSCAPING, AND ARTERIAL STREET LIGHTS AND TRAFFIC SIGNALS THE CITY COUNCIL OF THE CITY OF TEMECULA HEREBY FINDS, RESOLVES, DECLARES, DETERMINES AND ORDERS AS FOLLOWS: Section 1. Pursuant to the authority of Article XI, Section 7 of the California Constitution, Government Code Section 37100.5, and other applicable law, the City Council adopted, and the voters of the City of Temecula approved, Ordinance No. 96-21, levying and assessing a special tax on each parcel of property in the City of Temecula for each fiscal year, commencing with fiscal year 1997-98. Section 2. Pursuant to Ordinance No. 96-21, a property owner subject to the special tax may challenge the amount of the special tax to be levied on such property owner's property pursuant to standards and procedures established by resolution of the City Council. Section 3. Pursuant to Ordinance No. 96-21, if a property owner subject to the special tax believes that payment of the special tax during a specific fiscal year would create a hardship for that property owner during that fiscal year, such property owners may appeal the levy by filing a hardship appeal pursuant to standards and procedures established by resolution of the City Council. Section 4. To provide standards and procedures for challenges and appeals to the special tax levied by Ordinance No. 96-21, the City Council hereby adopts the "Appeals Standards and Procedures For City of Temecula Special Tax" in the form attached hereto as Exhibit A, and incorporated herein by reference as though set forth in full. Section 5. If any provision of this Resolution or the standards and procedures adopted herein or the application thereof to any per,son or circumstances is held invalid or unconstitutional by any court of competent jurisdiction, such invalidity or unconstitutionality shall not affect any other provision or applications, and to this end the provisions of this Resolution are declared to be severable. The City Council does hereby declare that it would have adopted this Resolution and the standards and procedures adopted herein and each section, subsection, sentence, clause, phrase, part or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, parts or portions thereof, be declared invalid or unconstitutional. Section 6. The City Clerk shall certify to the adoption of this Resolution. PASSED, APPROVED AND ADOPTED by the City Council of the City of Temecula this 24th day of June, 1997. ATTEST: Ju~d:~k, CM'~C/'A A~ City Clerk Patricia H. Birdsall, Mayor [SEAL] STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) CITY OF TEMECULA ) I, June s. Greek, City Clerk of the City of Temecula, Calfiornia, do hereby certify that Resolution No. 97-73 was duly and regularly adopted by the City Council of the City of Temecula at a regular meeting thereof held on the 24th day of June, 1997, by the following vote: AYES: 5 COUNCIL MEMBERS: Ford, Lindemans, Roberts, Stone, Birdsall NOES: 0 COUNCIL MEMBERS: None ABSENT: 0 COUNCIL MEMBERS: None &n;S. Greek, CMC/"~~AAE City Clerk Resos\97-73 2 · APPEALS STANDARDS AND PROCEDURES FOR THE CITY Of{ TEMECULA SPECIAL PARK/LIGHTING TAX 1. Appeal of Classification or Correction of Errom Where a property owner (including an individual or business entity) subject to the special tax established by Ordinance No. 96-21 (the "special tax") (1) quesuons the classification of the owner's property for any fiscal year, or (2) claims that an error has been made with respect to the implementation of the special tax or the applicauon of the specml tax to the owner's property, that property owner shall utilize the appeals procedure set forth belo~ as the exclusive procedure for appealing such issues and correcting errors. (a) The property owner shall f-de a written appeal in the form established by the City Clerk. stating in detail the reasons why the property owner seeks a review of the classification of the owner's property for the fiscal year or the facts and circumstances surrounding the error in the implementation of the special tax or the application of the speciai mx to the owner's property. The written appeal shall include the parcel number, proof of ownership, and any other reformation the property owner beheves Id be relevant to the appeal. (b) The last day to file an appeal shall be December ! of the fiscal year in which the special tax is levied, or the next succeeding business day if December 1 is a weekend day or holiday; provided, however, that if an appeal is filed after July 31. the property owner shall reimburse the City for any County Assessor's fees assoc~meo witP, amending the property tax statement. (c) The City Manager or his or her designee Ithe "City Manager"~ shati review the written appeal. The City Manager may request, in wriung, that the property owner provide any additional information needed to make a decision. The City Manager snail nta~e a determ~nanon whether to grant such appeal within thirty (30) days of rece~p~ of the '~ ritten appeal, including all necessary information. The City Manager shall give the propen? owner written notice of such determination of the appeal. (d) In determining whether to grant such an appeal based on tile classification of the owner's property, the City Manager shall consider the following standards: (i'i whether the property in whole or in part is used for the purpose intended for that classification: (ii) whether the classification of vacant property represents the appropriate zomng of the property; ,and (iii) whether unique or special circumstances of the property~ or land use regulations affecting it (e.g., slope and flood plain restrictions), support a modification of the classification. (e) In determining whether to grant such an appeal based on the implementation of the special tax, or the application of the special tax to the owner's property, the City Manaeer'shall consider the following standards: (i) whether the proper steps were taken by the C~ty in implementing the special tax for the fiscal year; and (ii) whether unique or special circumstances of the property, or land use regulations affecting it (e.g., slope and flood plain restrictions), support a modification of the special tax. (f) In granting an appeal, the City Manager may reclassify the proper~y, in whole or tn part, may grant a refund (without interest) of all or a portion of the special tax paid for any fiscal year, and may determine for what period of time the relief granted shall be in effect, (g) In the event the property owner disagrees with the City Manager' s determination, the property owner shall have ten (10) days after the date of the City M. anager's written determination to appeal that determination to the City Council. The property owner shall file a wriften appeal with the City Clerk, containing the information set out in subsection (a) and the reason for the appeal, within the ten (10) day period. (h) Upon receipt of a timely appeal, the City Clerk shall place the matter on the agenda for the next regularly scheduled City Council meeting occurring not less than seven ?7) days From receipt of the appeal. The City Council shall review the written appeal and the C(ty ~anager's determination, and the City Council shall determine, based upon the materials before it and the standards set out in this section, whether the appeal should be grante~. The City Council's decision shall be provided to the property owner in writing within 15 aays after the City Council's determination. The decision of the City Council shall be final. Where an individual property owner subject to payment of the special tax believes that payment of all or portion of the special tax would create a hardship for that property owner during that fiscal year. the property owner may utilize the following procedure. A hardship appeal must be renewed annually unless othem, ise specifically detenmned by the City Manager or City Council. la) The property owner shall file a written appeal with the City Clerk staling in detail the reason the property owner needs such relief. The appeal shall include the parcel number, proof of ownership, and any relevant proof of hardship. The appeal must be subnntted to the City Clerk by the deadline set forth below. (b) The last day to file an appeal shall be DecemVer 1 of the fiscal year ~n which the special tax is levied, or the next succeeding business day if December I is a weekend day or holiday; provided, however, that if an appeal is filed after July 31. the property owner shall reimburse the City for any County Assessor's fees associated with amending the property tax statement. (c) The City Manager shall act on such statement in the same manner as set forth in Section l(b) and the City Manager's determination may be appealed as set forth in Section 1 (g) and '(h). (d) In granting a hardship appeal, the City Manager shall consider whether payment of the special tax during the fiscal year would adversely impact the proper~y owner' s ability to provide for the basic necessities of life. The City Manager may determine To grant such hardship appeal on a case-by-case basis by providing for the deferral of any rate or charge to a subsequent fiscal year. R:\yaamobk\apolexhb.97 3 0624q;