§ 64-8.204. Definitions.

The following definitions shall apply through this chapter:

(1)

"Ad valorem property taxes" or "ad valorem real property taxes" means taxes on that secured roll real property which is subject to being sold for delinquency of such taxes. "Ad valorem property taxes" or "ad valorem real property taxes," therefore includes taxes based on the March 1, 1975, value of real property and taxes based on the value of real property at date of change of ownership, completion of new construction, or purchase where such has occurred after March 1, 1975.

(2)

"Approved sprinkler system" means a sprinkler system conforming with the requirements of the district's fire code and any applicable building codes.

(3)

"Combustible improvement" means any building or other improvement, including all attached parts of such building or other improvement, if any contents or part of the building or other improvement is capable of burning.

(4)

"Component" means any part of the formula for the improved parcel fire risk factor or the unimproved parcel fire risk factor.

(5)

"District" means Moraga fire protection district.

(6)

"Fiscal year" means the period of July 1st through the following June 30th.

(7)

"Improved parcel" means any parcel upon which any combustible improvement exists.

(8)

"Improved parcel combined fire risk factor" means the total of the improved parcel fire risk factors for all combustible improvements on a parcel.

(9)

"Improved parcel fire risk factor" means the figure calculated for each combustible improvement on an improved parcel, according to the following formula:

Improved parcel fire risk factor =

18 × C × √A × .5S

Where:

C = the coefficient for the type of construction of the improvement, as specified on page 1 of the Insurance Services Office Guide for Determination of Required Fire Flow, dated December, 1974. The type of construction of the improvement, which will determine the coefficient to be used, is to be determined in accordance with the definitions set forth in the first part of the appendix to the abovementioned guide. A copy of the guide shall be available for public inspection at the administrative headquarters of the district, Moraga, California.

Area = the approximate total square footage of the improvement, including all floors (basements included) and all attached parts of the improvement.

5 2/ft. for a combustible improvement that does not contain an approved sprinkler system.

S = 1/ft. for a combustible improvement that does contain an approved sprinkler system.

(10)

"Improvement" means those items included within the Revenue and Taxation Code Section 105 definition of improvements, except for (a) fences, poles and walls that are not a part of or connected to a structure, and (b) trees and vines.

(11)

"Parcel" means the land and any improvements thereon, designated by an assessor's parcel map and parcel number and carried on the secured property tax roll of Contra Costa County. For purposes of this chapter, "parcel" does not include any land or improvement outside the boundaries of the Moraga fire protection district nor any land or improvements owned by any governmental entity.

(12)

"Rate" or "tax rate" means the amount, expressed in cents, which is to be multiplied by either the unimproved parcel fire risk factor or the improved parcel combined fire risk factor to compute the amount of tax on a parcel.

(13)

"Taxpayer" means the assessee of the property as shown on the secured tax roll and, if different than the assessee, the person or legal entity actually paying the taxes.

(14)

"Unimproved parcel" means any parcel except an improved parcel.

(15)

"Unimproved parcel fire risk factor" means the figure calculated for an unimproved parcel according to the following formula:

Unimproved parcel fire risk factor

400 + (EA x 5/acre)

Where:

EA = the amount of acreage of the parcel that is in excess of one acre.

(Ord. 80-19 Art. 2).

Article 64-8.4. Imposition, Administration and Appeals