It is the purpose and intent of this chapter to authorize the levy of a tax on parcels
of real property on the secured property tax roll of Contra Costa County that are
within the Moraga fire protection district in order to augment funding for fire protection
and prevention services.
This tax is a special tax within the meaning of Section 4 of Article XIIIA of the
California Constitution, and this chapter is enacted pursuant to Government Code Section
53978 (adopted by Chapter 397 of the Statutes of 1979). Because the burden of this
tax falls upon property, this tax also is a property tax, but this tax is not determined
according to nor in any manner based upon the value of property; this tax is based,
to the extent practical, upon the improvements to each parcel and, specifically, the
risk of fire attendant to such improvements. Insofar as not inconsistent with this
chapter or Chapter 397 of the Statutes of 1979 and insofar as applicable to a property
tax that is not based on value, such provisions of the California Revenue and Taxation
Code and of Article XIII of the California Constitution as relate to ad valorem property
taxes are intended to apply to the collection and administration of this tax (Section 64-8.402 of this chapter), as authorized by Government Code Section 53978(d).
The revenues raised by this tax are to be used solely for the purposes of obtaining,
furnishing, operating, and maintaining fire suppression equipment or apparatus, for
paying the salaries and benefits of firefighting personnel, and for such other fire
protection or prevention expenses as are deemed necessary by the Moraga fire protection
district.
(Ord. 80-19 Art. 1).
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