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)