SECTIONS 53970-53979 - California Statutes

GOVERNMENT CODE

SECTION 53970-53979

53970. As used in this article, "local agency" means any city,
county, or city and county, or a district, public authority, or any
other political subdivision in the state.

53971. As used in this article, "legislative body" means the city
council or board of trustees in the case of a city, the board of
supervisors in the case of a county or a city and county, or the
board of directors, trustees, or governors or other governing body in
the case of a special district or any other municipal or public
corporation or district.

53971.3. As used in this article, "police protection services"
includes county criminal justice facilities, which shall be limited
to, jails, detention facilities, and juvenile halls. The cost of
providing police protection services includes the cost of
constructing, reconstructing, expanding, or improving county criminal
justice facilities, and any necessary debt service associated
therewith.

53971.4. (a) As used in this article, "fire protection services"
includes, but is not limited to, emergency medical services where
provided by a local agency directly or by contract.
(b) "Emergency medical services" includes equipment, apparatus,
and salaries and benefits for personnel as described in Article 5
(commencing with Section 1797.160) of Chapter 3 of Part 1 of Division
2.5 of the Health and Safety Code, the Emergency Medical Services
System and the Prehospital Emergency Medical Care Personnel Act,
where these services are provided by a local agency which also
provides police or fire protection.
This section applies only to San Bernardino County.

53971.5. As used in this article, "ordinance" includes "resolution"
where the local agency is authorized to act only by resolution.

53972.5. A proposal for the creation of a local agency for the
purpose of providing fire protection, prevention, or suppression
services directly, by contract with another local agency, or pursuant
to the Fire Protection District Law of 1987, Part 3 (commencing with
Section 13800) of Division 12 of the Health and Safety Code, or
police protection services, may be combined with a proposal for the
adoption by the local agency of a special tax pursuant to Section
53978, and presented to the voters as a single ballot proposition. If
both proposals are presented as a single ballot proposition, the
proposed local agency shall not be created, and the special tax shall
not take effect, unless the proposition is approved by two-thirds of
the voters voting upon the proposition.

53973. The proceedings of any local agency which has, prior to the
effective date of this section, adopted by ordinance or resolution,
and received voter approval of, a standby or availability charge
pursuant to statutes repealed by the act which enacted this section,
shall be deemed to be in compliance with the provisions of Section
53978. The local agency may levy such assessment pursuant to the
provisions of such ordinance or resolution for all fiscal years
following the effective date of this section pursuant to Section
53978.

53978. (a) Any local agency which provides fire protection or
prevention services directly, by contract with another local agency,
or which provides such services pursuant to Section 25643 of this
code or the Fire Protection District Law of 1987, Part 3 (commencing
with Section 13800) of Division 12 of the Health and Safety Code, or
which provides police protection services, may, by ordinance,
determine and propose for adoption a special tax for fire protection
and prevention provided by the local agency, or a special tax for
police protection services provided by the local agency, or both of
such special taxes if both such services are provided by the local
agency, other than ad valorem property taxes, pursuant to this
section. The legislative body may establish zones or areas within the
local agency and may restrict the levy of the special tax to those
zones or areas. Such proposition shall be submitted to the voters of
the affected area or zone, or of the district, and shall take effect
upon approval of two-thirds of the voters voting upon such
proposition. The local agency which fixes such a special tax shall
not, however, impose such tax upon a federal or state governmental
agency or another local agency.
(b) The ordinance submitted to voter approval pursuant to
subdivision (a), shall specify the amount of each of such special
taxes. Each of such special taxes shall be levied on a parcel, class
of improvement to property, or use of property basis, or a
combination thereof, within the local agency to which fire protection
services or police protection services are made available, for the
purpose of obtaining, furnishing, operating, and maintaining fire
suppression and police protection equipment or apparatus or either
such service, respectively, for paying the salaries and benefits to
firefighting and police protection personnel or either such
personnel, respectively, and for such other necessary fire protection
and prevention expenses and police protection expenses,
respectively, or either such expenses of the local agency in such
area, zone, or local agency to which fire protection and prevention
services or police protection services, or both, are made available.
An ordinance which sets a maximum amount of the tax to be levied
on a parcel, class of improvement to property, or use of property
basis, or a combination thereof, and which permits the local agency
proposing the tax to determine the amount to be levied, annually,
within the maximum amount, shall satisfy the requirements of this
section. However, in no case shall the amount of the tax to be levied
exceed the maximum amount established by the ordinance without the
approval of the voters as prescribed in subdivision (a).
(c) The amount of each such special tax established by the
legislative body, and approved by the voters of the local agency, may
be varied to each parcel, improvement, or use of property based on
the degree of availability of fire protection and prevention services
or police protection services, respectively, in the affected area,
and may restrict such charges to areas lying within one or more zones
or areas established in such local agency.
(d) The legislative body may provide for the collection of the
special taxes in the same manner and subject to the same penalty as,
or with, other charges and taxes fixed and collected by the local
agency, or by the county on behalf of the local agency. If such
special taxes are collected by the county on behalf of the local
agency, the county may deduct its reasonable costs incurred for such
service before remittal of the balance to the local agency.
(e) The revenues from each of such special taxes shall be used for
the service for which it was imposed, and for no other purpose.
(f) This section does not limit or prohibit the levy or collection
or any other fee, charge, or tax, or any license or service fee or
charge for fire prevention or protection services or police
protection services as provided by other provisions of law.

53979. (a) Chapter 9 (commencing with Section 860) of Title 10 of
Part 2 of the Code of Civil Procedure applies to any judicial action
or proceeding to validate, attack, review, set aside, void, or annul
an ordinance approved by the voters on or after January 1, 1986, that
levies a special tax, or modifies or amends an existing ordinance
that levies a special tax.
(b) Any appeal from the final judgment in an action or proceeding
brought pursuant to subdivision (a) shall be filed within 30 days
after entry of the judgment.