Reso 1994-543RESOLUTION NO. f y- 5413
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COSTA MESA SANI-
TARY DISTRICT ADOPTING A LONG- STANDING POLICY FOR E)MMPTIONS
AND REFUNDS OF SEWER USER FEES IMPOSED PURSUANT TO ORDINANCES
17 and 18 AND STATING REASONS THEREFOR.
THE BOARD OF DIREC'T'ORS OF THE COSTA MESA SANITARY DISTRICT DOES HEREBY
RESOLVE AS FOLLOWS:
THAT WHEREAS, Ordinance 17 was adopted_ May 12, 1983 and Ordinance 18 was
adopted June 9, 1983, both of which created the District's sewer assessment dis-
trict; and
WHEREAS, the Board of the District, though not required to do so by law, has
followed a practice of granting exemptions and refunds in appropriate cases; and
WHEREAS,, it is necessary to set forth the criteria which must be followed in
order to obtain a refund of taxes paid or an exemption for future taxes;
THAT exemptions may be allowed under the following circumstances:
1. Undeveloped /vacant parcels.
2. Developed parcels but not requiring sewer service: i.e., parks, park-
ing lots, etc.
3. Existing parcels presently being served by septic tanks or cesspools.
THAT the Board of Directors of the District will decline an exemption or
reduction in the assessment amount for any residential type developed properties
except as provided for in Item 3, above. The Board of Directors will consider a
reduction in floor area assessed for commercial, industrial, and other zoned de-
veloped parcels subject to the following:
(a) Floor area assessed is used solely for storage and warehouse space.
(b) Floor area assessed has no floor drains and /or connections. to Dis-
trict's facilities.
THAT refunds may be allowed under the following circumstances:
Refunds shall be allowed where the District has made an error in the
assessment, such as an assessment of exempt properties as set forth in this Resolu-
tion, or over - assessment of non - exempt properties; however, no refund will be made
for claims filed after the deadline as set forth below or beyond one year.
THAT any person or entity requesting a refund must file a request no later
than June 30th of the calendar year.
THAT forms for the application for refund must be filed with the District
Clerk whose current office is on the fourth floor, City Hall, 77 Fair Drive, Costa
Mesa, California. Refund forms may be provided by the District; provided, however,
that other methods of making claims for refunds will be honored if claim is valid.
BE
THAT refund requests will be considered by the Board of the District at its
regular meeting the second Thursday of each month and will be approved or denied by
the Board, and if approved will be paid as soon as reasonably possible thereafter.
PASSED AND ADOPTED this > y-, day of ui 1994.
ATTEST:
-2-
P siden the Board lofDi
rector
ta.Mesa Santa
STATE OF CALIFORNIA)
COUNTY OF ORANGE )SS
CITY OF COSTA MESA )
I, Florine T. Reichle, Assistant Manager /Clerk of the Costa
Mesa Sanitary District, hereby certify that the above and foregoing
Resolution No. 41 -S-47 , was duly and regularly passed and adopted
by said Board of Directors at a regular meeting thereof held on the
Ze_1 &, day of 664 - , - 19 VIV .
IN WITNESS WHEREOF, I have hereunto set my hand and affixed
the seal of the Costa Mesa Sanitary District, this IP a day of
printed on recycled paper
J,� y. Z:: � �'
Assistant Manager /Clerk
Costa Mesa Sanitary District