§ 64-8.402. Setting tax rate—Computation and levy.

(a)

Setting Tax Rate. The district's board of fire commissioners, prior to each July 1st, shall recommend to the district's board of directors the tax rate to be set for the next fiscal year. Thereafter, at a regularly scheduled meeting held prior to the end of July, the board of directors of the Moraga fire protection district shall set the rate which shall be applied to determine the taxes for the next fiscal year. The rate shall be in cents and shall be determined to the closest one-tenth of a cent (e.g., a rate of 4.5 cents) that the board of directors of the district deems appropriate to achieve the purposes of this chapter; provided, however, that said rate shall not exceed six cents unless an increase in such maximum rate is approved by two-thirds of the voters voting on such an increase in a district-wide election.

(b)

Computation of Taxes.

(1)

Improved parcels: the tax on each improved parcel shall be the amount, in dollars and cents, determined by multiplying the rate times the improved parcel combined fire risk factor for the parcel.

(2)

Unimproved parcels: the tax on each unimproved parcel shall be the amount, in dollars and cents, determined for multiplying the rate times the unimproved parcel fire risk factor for the parcel.

(c)

Levy of Taxes. Prior to the end of each July, the district's board of directors shall levy taxes upon the parcels in the Moraga fire protection district for the then current fiscal year by setting the rate and computing the taxes in accordance with subsections (a) and (b) above. Taxes levied on each parcel pursuant to this section shall be a charge upon the parcel and shall be due and collectible as set forth in Section 64-8.402 below. A complete listing of the amount of taxes on each parcel shall be maintained and be available for public inspection at the district's administrative headquarters during the remainder of the fiscal year for which such taxes are levied.

(Ord. 80-19 Art. 3).