CHAPTER 3.41
SPECIAL OPEN SPACE TAX
Sections:
   3.41.010   Imposition of special tax.
   3.41.020   Definitions.
   3.41.030   Tax amounts.
   3.41.040   Classification of parcels.
   3.41.050   Exemptions.
   3.41.060   Administrative determinations—Appeal procedures.
   3.41.070   Corrections, cancellations and refunds.
   3.41.080   Special fund—Use of tax proceeds.
   3.41.090   Collection with property taxes.
   3.41.100   Sunset of tax.
§ 3.41.010 IMPOSITION OF SPECIAL TAX.
   Except as otherwise provided in this chapter, a special tax to fund the acquisition and maintenance of open space and recreational land in the city is hereby imposed in the amounts established by this chapter on every parcel of land in the city. The tax imposed by this chapter shall be a tax upon each parcel of property, and the tax shall not be measured by the value of the property.
(`83 Code, § 3.41.010) (Ord. 2000-07(A), § 1, 2000)
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