§ 21A-2. Special tax established and levied.

a.

In accordance with and subject to the requirements for voter approval pursuant to the provisions of Articles XIIIA and XIIIC of the California Constitution and Sections 23027, 50075, 50076, 50077 and 53722 et seq. of the California Government Code, a special property tax is hereby established and shall be levied annually, on all taxable real property in that portion of the unincorporated area of Butte County that is co-terminus with the boundaries of CSA 37, existing as of the effective date of this Article, which area is hereby designated as a special zone of benefit within the County of Butte for the purpose of funding emergency room services, the boundaries of which are described in Exhibit "A," attached hereto and incorporated by reference. Commencing in the fiscal year 2006-2007, the special property tax shall be levied annually against all taxable real property, at the maximum flat rate of no more than seventy dollars ($70.00) per Single Family Equivalent Residential Unit (ERU), per year. For the purposes of defining an Equivalent Residential Unit, the following categories are established:

(1)

Single family residential (1);

(2)

Multi-family residential unit (.75);

(3)

Condominium (.75);

(4)

Vacant parcels and parcels without residential units shall not be subject to the Tax.

The imposition and levy of this special tax is expressly conditioned upon the adoption by the cities of Biggs and Gridley and the approval of their respective electorates, of special tax measures within their respective jurisdictions which also provide funding for the hospital emergency room at the same rates and for the same duration as set forth in this Article.

b.

For purposes of this Chapter, "taxable" properties are those not owned by the County, the State of California, any other public district or agency of the State or the United States of America.

c.

The Tax shall not exceed the maximum amount set forth in this section, except that the Tax shall, unless otherwise directed by the Butte County Board of Supervisors, be increased annually by the percentage equal to the percentage change in the Construction Engineering Index for the geographic area most applicable for the preceding twelve (12) month period calculated from April 1 to March 31. Provided, however, that any such annual increase in the Tax shall not exceed three (3) percent. If this index should cease publication, the Auditor-Controller shall use any appropriate official index published by the Bureau of Labor Statistics, or successor, or similar agency as may then exist or may then may be most nearly equivalent thereto.

(Ord. No. 3937, § 1 (part), 7-25-06)