§ 46-217. Purpose.

(a)

It is recognized that the city provides police protection, and other municipal services that escalate when a new building or home is completed. It is further recognized that the cost of municipal services that are provided, from the time that a new building or structure is completed and occupied until the improvements are reflected on the tax roll as of January 1 of the year following the date when the improvements were completed, are not compensated.

(b)

The purpose of the interim proprietary and general services fee is to defray the cost of municipal services provided to newly-improved property prior to the imposition of ad valorem taxes on the property. The fee is neither intended as an ad valorem tax, directly or indirectly, nor is the amount of the fee related to the valuation of the property receiving municipal services.

(Ord. No. 96-04, § 2, 6-4-96)