A. The special public safety tax zones shall be those designated on the official zone map of the city.
B. The records of the Los Angeles County assessor as of March 1 of each year preceding the applicable fiscal year shall determine whether or not any particular lot is unimproved for the purposes of this section. "Parcel of property" as used in this article shall mean any contiguous unit of improved or unimproved real property held in separate ownership, including, but not limited to, any single-family residence, or any other unit or real property subject to the California subdivided lands act 1 .
C. The tax imposed by this article shall be a tax upon each parcel of property, and the tax shall not be measured by the value of the property. (Ord. 0-15-1293, 6-26-2015)
Notes
| 1 | 1. BPC §11000 et seq. |