Purpose

(a)

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. Those services which the city provides include, but are not limited to police protection, fire protection, parks and recreational facilities and administrative services.

(b)

It is further recognized that, from the time that a new building or structure is completed and occupied until the improvements are reflected on the tax roll as of the ensuing January 1, services are provided for which no part of the cost of said services is compensated. The purpose of the interim proprietary and general services fees, therefore, is to defray the cost to the city in providing city services to newly improved property prior to the imposition of ad valorem taxes on such improved 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. 10601, § 1, 7-13-89; Code 1980, § 13-102)