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DIVISION 6 SPECIAL ASSESSMENT DISTRICT PROCEDURES
CHAPTER 1 PROCEDURE FOR FINDING AND DETERMINING THAT PUBLIC CONVENIENCE AND NECESSITY REQUIRE IMPROVEMENTS OR ACQUISITIONS OF PROPERTY
CHAPTER 2 STREET IMPROVEMENTS
CHAPTER 3 STREET LIGHTING IMPROVEMENTS
CHAPTER 4 OPEN SPACE MAINTENANCE DISTRICTS
CHAPTER 5 UNSTABLE LAND AREAS
CHAPTER 6 STREET TREE IMPROVEMENTS
CHAPTER 7 MAINTENANCE DISTRICTS
CHAPTER 8 ASSESSMENTS FOR ESSENTIAL PUBLIC UTILITIES
CHAPTER 9 LANDSCAPING, SECURITY, PROGRAMMING AND MAINTENANCE DISTRICT
CHAPTER 10 COMMUNITY TAXING DISTRICTS
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Table of Amending Legislation for Chapter 1A
CHAPTER 10
COMMUNITY TAXING DISTRICTS
 
 
Article
   1   Procedures for the Establishment of Community Taxing Districts
   2   Proceedings to Create a Community Taxing District
   3   Changes in Authorized Facilities, Services and Special Taxes
   4   Annexation of Territory
   5   Procedures for Levying
   6   Bonds
   7   General Powers
 
 
 
ARTICLE 1
PROCEDURES FOR THE ESTABLISHMENT OF COMMUNITY TAXING DISTRICTS
 
 
Section
6.700   Power of the Council.
6.701   Title.
6.702   Definitions.
6.703   Establishment of a Community Taxing District to Finance Certain Services.
6.704   Other Financing Powers of a Community Taxing District.
6.705   Transfer of Funds; Use of Money; Interest.
6.706   Advances of Funds or Work In-kind; Acceptance by Legislative Body; Use; Repayment; Agreement; Conditions.
6.707   Liberal Construction of Article; Error; Irregularity, Neglect or Omission.
6.708   Failure to Receive Notice, Resolution, Order, or Other Matter Not Affecting Proceedings.
6.709   Special Tax – Property Acquired by Public Entity Through Negotiated Transaction or by Gift or Devise – Voluntary Application of Special Tax.
6.710   Special Tax – Special Assessment on Property Acquired by Public Entity Through Eminent Domain; Lease or Possessory Interest by Exempt Entity to Nonexempt Person or Entity and Related Lease Provisions.
6.711   Joint Community Facilities Agreement or Joint Exercise of Powers Agreement.
 
 
Sec. 6.700. Power of the Council.
 
   The Council, exercising the powers reserved to the City under the Constitution of the State of California, and its power under the provisions of the City Charter may establish Community Taxing Districts (“Districts”) to finance certain public and private capital facilities and certain services, and may further determine that bonds, notes, certificates or other evidences of indebtedness shall be issued and secured by the special taxes levied in these Districts.
 
SECTION HISTORY
 
Added by Ord. No. 177,051, Eff. 11-20-05.
 
 
Sec. 6.701. Title.
 
   This Chapter shall be known and may be cited as the “Special Tax Improvements Ordinance of the City of Los Angeles.”
 
SECTION HISTORY
 
Added by Ord. No. 177,051, Eff. 11-20-05.
Amended by: Ord. No. 177,974, Eff. 12-3-06.
 
 
Sec. 6.702. Definitions.
 
   Unless the context otherwise requires, the definitions contained in this section shall govern the construction of this Chapter.
 
   A.   “Community Taxing District” or “District” means a district established pursuant to this Chapter for the purpose of financing capital facilities and/or services.
 
   B.   “Cost” means the expense of constructing or purchasing the facility and of related land, rights-of-way, easements, including incidental expenses, and the cost of providing authorized services, including incidental expenses.
 
   C.   “Debt” means any binding obligation to pay or repay a sum of money, including obligations in the form of bonds, certificates of participation, long-term leases, loans from government agencies, or loans from banks, other financial institutions, private businesses or individuals. This Debt may or may not constitute indebtedness for purposes of Section 18 of Article 16 of the California Constitution.
 
   D.   “Incidental expense” includes all of the following:
 
   1.   The cost of planning and designing capital facilities to be financed pursuant to this Chapter, including the cost of environmental evaluations of those facilities;
 
   2.   The costs associated with the creation of the District, issuance of debt, determination of the amount of taxes, collection of taxes, payment of taxes, or costs otherwise incurred in order to carry out the authorized purposes of the District;
 
   3.   Any other expenses incidental to the management, administration, completion, and inspection of the construction and/or acquisition of the capital facilities.
 
   E.   “Landowner” or “owner” or “owner of land” means any person shown as the owner of land on the last equalized assessment roll or otherwise known to be the owner of the land by the City Engineer. Notwithstanding the foregoing, “landowner” or “owner” or “owner of land” means, with respect to any land that is the subject of condemnation action, the person entitled to possession of the land. The Council has no obligation to obtain other information as to the ownership of the land, and its determination of ownership shall be final and conclusive for the purposes of this Chapter. The City or any other public agency is not a landowner or owner of land for purposes of this Chapter unless the land owned by the City or any public agency or any leasehold therein would be subject to a special tax levied pursuant to this Chapter as provided in Sections 6.709 or 6.710.
 
   F.   “Legislative body” means the legislative body or governing board of any local agency, and with respect to the City shall mean the Council.
 
   G.   “Local agency” means any city or county, whether general law or chartered, special district, redevelopment agency, school district, joint powers entity created pursuant to State law or any other municipal corporation, district, or political subdivision of the State.
 
   H.   “Rate” means a single rate of tax or a schedule of rates.
 
SECTION HISTORY
 
Added by Ord. No. 177,051, Eff. 11-20-05.
Amended by: Subsecs. D.1. and E., Ord. No. 177,974, Eff. 12-3-06; Subsec. E., Ord. No. 181,595, Eff. 4-10-11.
 
 
Sec. 6.703. Establishment of a Community Taxing District to Finance Certain Services.
 
   A Community Taxing District may be established under this Chapter to finance any one or more municipal services within an area including, but not limited to, the following:
 
   A.   Police protection services, including, but not limited to, criminal justice services. Criminal justice services shall not be limited to providing services for jails, detention facilities, and juvenile halls;
 
   B.   Fire protection and suppression services, and ambulance and paramedic services;
 
   C.   Recreation program services, library services, and the operation and maintenance of parks, parkways, open space, and museums and cultural facilities;
 
   D.   Flood and storm protection services, including, but not limited to, the operation and maintenance of storm drainage systems;
 
   E.   Maintenance of sanitary sewer system facilities and storm drainage facilities of the City including, but not limited to, sanitary sewer mains, laterals, maintenance holes, pump stations and appurtenances of the City to convey, treat and dispose of sewage, and all storm drainage lines, mains, inlets, channels and all appurtenances of the system of the City designed to convey storm waters by cleaning, repairing and removal of debris, rubbish and other solid waste;
 
   F.   Any other municipal services which the City is authorized by law to provide.
 
   For purposes of this Article, municipal services that may be financed include the performance by employees of functions, operations, maintenance and repair activities.
 
SECTION HISTORY
 
Added by Ord. No. 177,051, Eff. 11-20-05.
 
 
Sec. 6.704. Other Financing Powers of a Community Taxing District.
 
   A Community Taxing District may also finance the purchase, construction, expansion, improvement or rehabilitation of any real or other tangible property with an estimated useful life of three years or longer, whether the real or tangible property is publicly or privately held, or may finance planning and design work directly related to the purchase, construction, expansion or rehabilitation of any real or tangible property, whether real or tangible property is publicly or privately held. The facilities need not be physically located within the District. A District may finance the purchase of facilities whose construction has been completed before or after the adoption of the ordinance of formation if the facility is inspected by the City and found to be in compliance with applicable building codes and standards. A Community Taxing District may finance facilities, including, but not limited to, the following:
 
   A.   Local park, recreation, parkway and open-space facilities;
 
   B.   Public parking facilities, including parking structures and surface parking lots;
 
   C.   Libraries, community centers, recreational facilities and child-care facilities;
 
   D.   The construction or undergrounding of natural gas pipeline facilities, telephone lines, facilities for the transmission or distribution of electrical energy, and cable television lines. The District may enter into an agreement with a public utility to utilize those facilities to provide a particular service and for the conveyance of those facilities to the public utility. Any reimbursement by the public utility made to the District shall be utilized to reduce or minimize the special tax levied within the District or improvement area, or to construct or acquire additional facilities within the District or improvement area, as specified in the ordinance of formation;
 
   E.   The purchase, construction, expansion, improvement, equipping, and/or rehabilitation of any structure, or any portion of any structure, whether publicly or privately owned, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, or other similar structure or portion of the structure, which shall further include any trailer court, camp, park or lot where trailer spaces, or combinations of such spaces and trailers, including mobile homes, are occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes;
 
   F.   Pay in full all amounts necessary to eliminate any fixed special assessment liens or to repay or decease any indebtedness secured by any tax, fee, charge or assessment levied within the area of a Community Taxing District or may pay debt service on that indebtedness;
 
   G.   Improvements to or rehabilitation of real property related to fire suppression and/or asbestos removal;
 
   H.   Any other facilities, public or private, which the City is authorized by law to contribute revenue to, or construct, own or operate.
 
SECTION HISTORY
 
Added by Ord. No. 177,051, Eff. 11-20-05.
 
 
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