§ 4.92.120. Appeals


Latest version.
  • The fire chief of Los Angeles County shall establish and administer an appeals process to address potential inequities in the levy of the benefit assessment provided herein.

    ORDINANCE TABLE A

    Schedule of Assessment

    Description (Use Code) (Type) Rate Per Unit Initial Assessment Maximum Assessment
    Residential:
    00 (Open) Residential 1.1756 $ 16.45 $ 65.80
    01 Single Residential 1 13.99 55.96
    010C Single Residential—Condominium 0.9084 12.71 50.84
    010D Single Residential—Planned Residential Development 1.1789 16.49 65.96
    010E Single Residential—Condominium Conversion 0.6036 8.44 33.76
    010F Single Residential—Cooperative 0.5322 7.45 29.80
    010H Single Residential—Own-Your-Own 0.7335 10.26 41.04
    02 Double, Duplex or Two Units 1.1942 16.71 66.84
    03 Three Units—any combination 1.5758 22.05 88.20
    04 Four Units—any combination 2.1188 29.64 118.56
    50 Five or More Apartments or Units—less than 5 stories 7.3548 102.89 411.56
    055 Five or More Apartments or Units—greater than 5 stories 40.1401 $ 561.56 $2,246.24
    06 Modular Home 1.2668 17.72 70.88
    07 Mobile Home 1.1905 16.66 66.64
    08 Rooming House 2.2385 31.32 125.28
    09 Mobile Home Park 9.4863 132.71 530.84
    Commercial:
    100 (Open) Commercial 7.2857 101.93 407.72
    101 Miscellaneous Commercial 3.0048 42.04 168.16
    11 Store 3.4215 47.87 191.48
    120 Store and Office Combination 6.1886 86.58 346.32
    121 Store and Residential Combination 1.8025 25.22 100.88
    130 Department Store 20.9130 292.57 1,170.28
    131 Discount Department Store 73.5923 1,029.56 4,118.24
    132 Building Supply Store 13.6374 190.79 763.16
    133 Home Furnishing Store 9.7694 136.67 546.68
    134 Retail-Warehouse Combination 19.9909 279.67 1,118.68
    140 Supermarket—12,000 square feet or more 15.5973 218.21 872.84
    141 Supermarket—6,000 to 11,999 square feet 5.6001 78.35 313.40
    142 Small Store—greater than 6,000 square feet 1.8345 25.66 102.64
    15 Shopping Center—Neighborhood 13.1898 184.53 738.12
    16 Shopping Center—Regional 25.8031 360.99 1,443.96
    17 Office Building 6.8516 95.85 383.40
    180 Hotel—under 50 rooms 9.6214 134.60 538.40
    181 Hotel—50 rooms and over 46.4346 649.62 2,598.48
    182 Motel—under 50 rooms 5.9829 83.70 334.80
    183 Motel—50 rooms and over 21.2553 297.36 1,189.44
    184 Hotel/Motel and Apartment Combinations—under 50 units 4.9716 69.50 278.20
    185 Hotel/Motel and Apartment Combinations—50 units and over 29.5533 413.45 1,653.80
    19 Professional Building 8.5470 119.57 478.28
    20 (Open) Commercial 3.9987 55.94 223.76
    21 Restaurant, Tavern 2.2208 31.07 124.28
    22 Wholesale and Manufacturing Outlet 4.1288 57.76 231.04
    23 Bank, Savings and Loan 5.9363 83.05 332.20
    24 Service Shop 2.0388 $ 28.52 $ 114.08
    25 Service Station 1.4038 18.64 78.56
    260 Auto Service Shop 3.0808 43.10 172.40
    261 Used Car Sales 1.6111 22.54 90.16
    262 New Car Sales and Service 8.7159 121.94 487.76
    263 Car Wash 2.9556 41.35 165.40
    264 Car Wash—Self Service 1.8447 25.81 103.24
    265 Recreation Equipment Sales 5.2555 73.52 294.08
    266 Farm and Construction Equipment Sales 3.9987 55.94 223.76
    267 Auto Service Center 4.4895 62.81 251.24
    270 Parking Lot 1.1844 16.57 66.28
    280 Animal Kennel 4.3872 61.38 245.52
    29 Nursery, Greenhouse 9.2514 129.43 517.72
    Industrial:
    30 (Open) Industrial 11.4055 159.56 638.24
    31 Light Manufacturing 12.4950 174.81 699.24
    32 Heavy Manufacturing 27.4379 383.86 1,535.44
    330 Warehouse—under 10,000 square feet 3.9071 54.66 218.64
    331 Warehouse—10,000 to 24,000 square feet 13.6276 190.65 762.60
    32 Warehouse—25,000 through 50,000 square feet 26.3485 368.62 1,474.48
    333 Warehouse—over 50,000 square feet 84.0976 1,176.53 4,706.12
    334 Public Storage (Lyons, Bekins) 21.0591 294.62 1,178.48
    335 Public Storage—Mini Warehouse 40.9521 572.92 2,291.68
    340 Food Processing Plant 15.9276 236.82 947.28
    350 Motion Picture, Television, and Radio Studios 28.7413 402.09 1,608.36
    352 Motion Picture, Television, and Radio Microwave Relay Towers 0.0932 1.30 5.20
    36 Lumber Yard 9.8409 137.67 550.68
    370 Mineral Processing 13.6968 191.62 766.48
    371 Cement, Rock, Gravel Plants 8.0932 113.22 452.88
    372 Petroleum, Chemical Refineries 63.4761 888.03 3,552.12
    38 Parking Lot—Industrial 1.1844 $ 16.57 $ 66.28
    39 Open Storage 3.5900 50.22 200.88
    Irrigated Farms:
    40 (Open) Irrigated Farm 1.3771 19.27 77.08
    41 Fruits and Nuts 2.2139 30.97 123.88
    43 Vine and Bush Fruits 0.6681 9.35 37.40
    44 Truck Crops 1.3771 19.27 77.08
    45 Field Crop 2.8653 40.09 160.36
    46 Pasture 2.2779 31.87 127.48
    47 Dairies 4.1737 58.39 233.56
    48 Poultry 4.5016 62.98 251.92
    49 Feed Lots 7.9865 111.73 446.92
    Dry Farms:
    50 (Open) Dry Farms 1.4191 19.85 79.40
    51 Fruits and Nuts 1.2437 17.40 69.60
    53 Field Crops 0.8996 12.59 50.36
    54 Pasture 2.1627 30.26 121.04
    58 Desert 1.1005 15.40 61.60
    59 Waste 1.2419 17.37 69.48
    Recreational:
    69 (Open) Recreational 7.3868 103.34 413.36
    61 Theater 7.8478 109.79 439.16
    62 (Open) Recreational 1.5166 21.22 84.88
    63 Bowling Alley 21.2011 296.60 1,186.40
    64 Clubs, Lodge Halls and Fraternal Organizations 4.4397 62.11 248.44
    65 Athletic and Amusement Facilities 7.3831 103.29 413.16
    66 Golf Course 9.7397 136.26 545.04
    67 Race Track 10.1664 142.23 568.92
    68 Camps 1.9677 27.53 110.12
    69 Skating Rink 7.4072 103.63 414.52
    Institutional:
    70 (Open) Institutional 8.7059 121.80 487.20
    71 Church 5.5527 77.68 310.72
    72 School—Private 6.2425 87.33 349.32
    73 College—Private 19.3798 271.12 1,084.48
    74 Hospital 21.5037 $ 300.84 $1,203.36
    75 Home for Aged 10.4304 145.92 583.68
    76 (Open) Institutional
    77 Cemetery, Mausoleum, Mortuary 3.6377 50.89 203.56
    771 Mortuaries, Funeral Homes 4.1904 58.62 234.48
    Miscellaneous:
    80 (Open) Miscellaneous 1.0376 14.52 58.08
    81 Utility—Commercial and Mutual Pumping Plants 1.1987 16.77 67.08
    82 Mining 1.0025 14.02 56.08
    83 Petroleum and Gas 1.0025 14.02 56.08
    85 Rights-of-Way EXEMPT
    87 Rivers and Lakes 0.3936 5.51 22.04
    88 Government-Owned Property EXEMPT
    89 Dump Site 1.9652 27.49 109.96

     

    EXEMPTIONS: The following property shall be exempt from the benefit assessment established by this chapter:

    (a) Property owned by a federal, state or local agency while such property is utilized for government uses;

    (b) Unimproved property;

    (c) Wildland or watershed fire suppression on land located in a State Responsibility Area, as defined in Public Resources Code, Section 4102;

    (d) Property located in the cities of Commerce and Palos Verdes Estates are in the District, but are exempt from the benefit assessment. Commerce and Palos Verdes Estates are fee-for-service cities and pay actual cost of services each year.

    NOTES:

    1. Use codes are taken from the Los Angeles County assessor records. However, in some instances assessor use codes are changed to more accurately reflect existing land use.

    2. A parcel that is designated as a vacant parcel (V) by the assessor and has improvements on the parcel is assigned to the most appropriate use code of the use code category it is a part of.

    3. A parcel with an unknown square footage of improvements is assigned the average square footage of the use code category it is a part of.

    Use codes are grouped into 7 use code categories:

    00—Residential

    10 & 20—Commercial

    30—Industrial

    40 & 50—Agricultural

    60—Recreational

    70—Institutional

    80—Miscellaneous

    4. Use codes with no known square footage are assigned the rate per unit of the most appropriate use code in the use code category they are a part of.

    5. Rights-of-way, denoted by Use Code 85, are not assessed.

    6. District Use Code 372, Petroleum and Chemical Refineries, is assessed on the basis of the average acreage of the parcels rather than the average square footage of improvements on the parcel. Refining equipment is considered as fixtures rather than improvements by the assessor's office, therefore, square footage is not available. The method of assessment multiplies the average acreage of all refineries in the District (14.41) by the average number of residences per acre in the District (4.41) to arrive at the rate per unit.

    7. Any building located on more than one parcel shall be assessed only once annually as if it were located entirely on one parcel.

(Ord. 91-0108 § 1 (part), 1991.)

(Ord. 96-0050 § 1, 1996; Ord. 91-0108 § 1 (part), 1991.)