Municipal Code, Complete - City of Santa Barbara

10.72.050 Contents of Assessment Roll.
The roll prepared pursuant to Section 10.72.020 shall contain in separate columns under the appropriate heading:
(a) The name of the assessee as shown by the last equalized County Assessment Roll or as known to the City
Treasurer, and if not so shown or known, "unknown owners";
(b) The County Assessor's parcel number or other description sufficient to identify the property;
(c) The assessed valuation of the land, the assessed valuation of the improvements, and the total assessed
valuation of land and improvements, as to each parcel, all as shown on the current County Assessment Roll. The
County Assessor of the County of Santa Barbara shall be requested, pursuant to Section 2056 of the Revenue and
Taxation Code, to provide in writing an estimate of the value of all publicly-owned properties within the assessment
district for the fiscal year 1973-74 and any other year as to which the procedures of this chapter are applicable, as
provided in Section 10.72.010, according to his current assessment practices, and such estimate shall be deemed to be
the assessed value for assessment purposes.
In the event the County Assessor fails or refuses to provide such estimate for any fiscal year, the estimated
assessed value of such public property shall be determined by the Director of Public Works in consultation with the
County Assessor, to the extent such consultation is possible, as provided in Section 16 of Ordinance No. 2826, added
by Ordinance No. 3576. In making such estimate, the Director of Public Works may enlist the services of competent
appraisers and shall conform to current assessment practices of the County Assessor insofar as such practices may be
ascertained, through the County Assessor or otherwise;
(d) The zone within which each parcel is located, as established in the proceedings, and the adjusted assessed
valuation resulting from the zone percentages;
(e) The amounts of any credits applied for and granted on account of off-street parking facilities provided under
the criteria established in the proceedings;
(f) The net adjusted assessed valuation for each parcel;
(g) The total net adjusted assessed valuation of all assessable properties in the district;
(h) The changed assessed values of property after the equalization hearing hereinafter provided, the resulting
changes in net adjusted assessed valuation, and the total thereof;
(i) Any other things necessary or desirable for understanding and clarity. (Ord. 3598, 1973.)
10.72.060 Official Map.
The roll shall be accompanied by an official map of the district, which shall show the district boundaries, parcel
boundaries and numbers, zoning, streets, off-street parking lots and facilities and other data necessary for
identification of the properties subject to assessment. (Ord. 3598, 1973.)
10.72.070 Completion and Delivery of Roll.
On or before the first Monday in August in each year the Director of Public Works shall complete his assessment
roll of public properties and deliver it to the City Treasurer; provided that the roll for the fiscal year 1973-74 shall be
delivered on or before September 20, 1973. (Ord. 3598, 1973.)
10.72.080 Notice of Meeting.
Upon receiving notice from the City Treasurer that the assessment rolls are available, the City Clerk shall
immediately give notice of the time, fixed by the Council, when the Council acting as a Board of Equalization will
meet to equalize assessed values. (Ord. 3598, 1973.)
10.72.090 Publication.
The notice shall be given by one (1) publication in a newspaper published in the City. (Ord. 3598, 1973.)
10.72.100 Hearing, Notice, Mailing, First Roll.
The City Clerk shall cause notice of the hearing on the first roll for any bond issue to be mailed to property owners
within the parking assessment district, postage prepaid, as follows:
(1) To all persons owning real property proposed to be assessed, whose names and addresses appear on the
assessment roll, at said addresses, or as otherwise known to the Clerk;
(2) In case of doubt as to the name and address of any owner, the Clerk shall cause said notice to be
conspicuously posted on the property of such person in the assessment district, at or near the entrance thereto, so that
it will be visible to persons on entering, leaving or passing said property. (Ord. 3598, 1973.)
272 rev. 12/31/95