It is recognized that the costs of providing certain city services exceed the fees
charged for said services, and that those costs are borne in large part through ad
valorem taxation. These services which the city provides include, but are not limited
to, police protection, fire protection, public works, administrative services, and
capital projects. It is further recognized that, from the time a new building or structure
is completed and occupied until the improvements are reflected on the tax roll as
of the ensuing January first, the city is obligated to provide these services, as
well as providing other direct services for which no part of the cost of the services
is compensated. The purpose of the interim proprietary and general services fee, therefor,
is to defray the cost to the city of providing city services to newly improved property
prior to the imposition of ad valorem taxes on such property. The fee is not in any
manner, directly or indirectly, intended as an ad valorem tax, nor is the amount of
the fee established herein related in any way to the valuation of the property receiving
said services.
(Ord. No. 86-6, § 1, 4-8-86)
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