Finance and Taxation:
Section 87. The fiscal year of the City of Napa shall commence upon the first day of July of each year, or at such time as may be fixed by ordinance. (Amended May 11, 1921; March 4, 1997.)
Section 88. The City Council shall by ordinance provide a system, not inconsistent with the provisions of this Charter, for the assessment, levy and collection of all City taxes. The City Council shall have the power to avail itself, by ordinance, of any law of the State of California, now or hereafter in force, whereby assessments may be made by the Assessor of the County in which the City of Napa is situated and taxes collected by the Tax Collector of said County. Other provisions of this Charter concerning the assessment, levy and collection of taxes shall be subject to the provisions of any such ordinance while the same shall be in force.
Department estimates of annual requirements.
Section 89. On or before the first Monday in July in each year or on such date in each year as shall be fixed by the City Council, appointive officers and boards shall send to the City Manager a careful estimate in writing of the amounts, specifying in detail the objects thereof, required for the business and proper conduct of their respective departments, offices and boards for the subsequent fiscal year. (Amended May 25, 1949.)
Annual estimate of City's requirements and revenue.
Section 90. On or before the first Monday in each year, or on such date in each year as shall be fixed by the City Council, the City Manager shall submit to the City Council an estimate of the probable expenditures of the City government for the subsequent fiscal year, stating the amount required to meet the interest and sinking funds for the outstanding funded indebtedness of the City, and the wants of all the departments of the municipal government in detail, showing specifically the amount necessary to be provided for each fund and department; also an estimate of the amount of income from fines, licenses and other sources of revenue exclusive of taxes upon property and the probable amount required to be levied and raised by taxation. (Amended May 25, 1949.)
Section 91. The City Council shall meet annually, prior to fixing the tax levy, and make a budget of the estimated amounts required to pay expenses of conducting the business of the City government for the subsequent fiscal year. The budget shall be prepared in such detail as to the aggregate sum and the items thereof allowed to each department, office or board as the City Council may deem advisable. (Amended May 25, 1949.)
Annual tax levy.
Section 93. Not later than the first Tuesday in September of each year, the City Council must levy a tax upon the assessed valuation of the property of the City, subject to the provisions of this Charter, designating the number of cents upon each one hundred dollars of the valuation thereof, sufficient to raise the amounts estimated in the annual budget, less the amounts estimated to be received from fines, licenses and other sources of revenue.
Limit of tax levy.
Section 95. The tax levy authorized by the City Council to meet the municipal expenses for each fiscal year shall not exceed, except as in this Charter otherwise provided, the maximum rate of one dollar and forty cents on each one hundred dollars of the assessed value of all real and personal property within the City, and the City Council in making said levy shall apportion not less than four cents to the recreation fund to be used and applied to the cost and expense of maintaining and operating public parks, playgrounds and recreational facilities of the City; *(provided, however, that in the event any bonded indebtedness of the City is authorized at a special bond election on May 4, 1959 and thereafter incurred in whole or in part, then so long as any bonds so authorized shall be outstanding said maximum rate of one dollar and fifty cents shall be reduced for each fiscal year in which any tax is levied pursuant to this Charter for payment of the principal of and interest on such outstanding bonds, by an amount equal to the rate of bond tax so levied, and in any such fiscal year the amount of money which would have been raised by the tax levy pursuant to this section had said maximum rate of one dollar and fifty cents not been so reduced shall be provided by the City from any other source of available monies; provided, further that no reduction in the maximum tax rate pursuant to the foregoing proviso shall be deemed to be a limitation on the right and obligation of the City to levy taxes without limitation of rate or amount, except for any intangible personal property which is taxable at limited rates, for the payment of the principal of and interest on all bonded indebtedness of the City at any time outstanding).
All sections of the Charter, or parts thereof, in conflict with this section are repealed. (Amended June 10, 1959; February 17, 1964.)
*(Note: The electorate failed to authorize bonded indebtedness at the special bond election May 4, 1959; therefore, the portion in parenthesis has no effect.)
Tax levy providing emergency medical technician service.
Section 95.1. City Council of the City of Napa shall be authorized to increase the tax levy set forth in Section 95 of this Charter by an additional sum not to exceed six cents on each $100 of assessed valuation for the purpose of providing emergency medical technician service “Paramedic” through the Fire Department. (Added January 25, 1977.)
Bonds and other special taxes.
Section 96. The City Council shall have power to levy and collect taxes, in addition to the taxes herein authorized to be levied and collected, sufficient to pay the interest and maintain the sinking fund of the bonded indebtedness of the City, and to levy and collect special taxes, in addition to the annual tax hereinbefore provided for, whenever authorized by the people at any general Municipal Election, by the majority vote of the electors voting thereon. At any such Election the City Council may be authorized to levy a special tax each year, for a period of years not exceeding five years, in all, for any permanent municipal improvement.
Section 97. All taxes and assessments levied, together with any percentage imposed for delinquency and the cost of collection, shall constitute liens on the property assessed; every tax upon the personal property shall be a lien upon the real property of the owner thereof. The liens provided for in this section shall attach as of the first day of March in each year and may be enforced by actions in any court of competent jurisdiction to foreclose such liens, or by a sale of the property affected and the execution and delivery of all necessary certificates and deeds therefor, under such regulations as may be prescribed by ordinance; provided that when real estate is offered for sale for City taxes due thereon, the same shall be struck off and sold to the City, in like case and in like manner and with like effect and with like right of redemption as it may be struck off and sold to the State when offered for sale for State or County taxes; and the City Council shall have power to provide for the procedure to be followed in such sales to the City and redemption thereafter. (Amended June 30, 1970.)
Section 98. All deeds made under any sale of property for or special assessments, under the provisions of this Charter, shall have the same force and effect in evidence as is or may be provided hereafter by law for deeds for property sold for non-payment of State and County taxes.
Uniform accounts and reports.
Section 99. The City Manager shall prescribe uniform forms of accounts, which shall be observed by all officers and departments of the City which receive or disburse monies. (Amended May 25, 1949.)