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HomeMy WebLinkAbout69-198 ZONING 1 OF 3CM � Would then; ;in turn, be forced to a". for; financial, asslat- once? cult to appraise a mobile home accurately. One may be sold With bare walls and nothing, It is acknowledged that the mobile home owner, more, Another ;may have expensive all•electric kitchen apoliances, air-conditioning, magnificent furnishings; although paying his share oft does not receive his and an individually designed floor plan, share of city services, The park; using his money paid for rent, provides Arid maintains streets, ]fighting ®ervlcPa, Five mobile homos, built In the same pi ant and de - livered on the bwimmIng, pool, recreational facilities arld sewer %Ind baa lines, :same day, all bearing the, amine fraise name, may have Widely differing market values, Thin la' the p. anal property tax, AccesF�y jatl,'ings or addltlons and furnishings not punch&_. a with the Hbw. ,1i1'D WHY �� TJMD The presen- system of fossil the a mobile home ark resident Iso p not only, paying ' 'tris ariallle home are subject to this tax. In this Instance the n of mobile horges; fife. , so-called in -lieu tax, was instigated at the requegl; a uel conetructlon y q In the same nutghborhood. position of the mobile home owner Is almost Identical With that of the non-mobile Name owner, of the Industry when it was recognlxnd that If mobile fiomes, then "trailers " madE at city and state levels, fiery factually honept study of this hind made in California has shown that It is alsparent that the mobile home owner is paying called did not pyy the0x share. of tares It would be impossible to secure permits for ' should mobile homes be re- moved from the !n-tteu:tax systezta, It Jn his share of taxes, although he may not be paying 'as new mobil home parks, it home, owraan ,to-lsould pay st►orat than as fair alaesee Orf taxed based on value, is as absurd aA if the owner of,a ton-yeir� ,y much as Is the owner of a conventional home, whose dwelling is more elaborate, more valuable, and occupies Assessors had the utmost difficulty in appraising dax ens of different sized trailers, vwitb.tstrt payers, dop their .job with eoatipeisnt .thbirougltn+sss, ;seta on atm tm airtial basis "according to two'or three times as much ground area, of unequal values, with varluus types of furnishings. has yet suggested that taxation should be baaed an any other than classic base ;of valuation 'suggest What then, Is the argument? That the mobile Thome owner is loot paying his sharept taxes? Some assessor's offices 'took the attitude that the revenue obtained from assessing MO ea. This deprpclation rate W. iustifle ; z s the industry was This 1s;; an emotional' argument, Few persons pay their "share" of taxes directly to the .government. The trailers did not ;equal the expense Involved in making appraisals, issuing tnx bills, and collecting, Today, !n same government other citizens, and gay lase In the way of tIIites, is tb display► igporance, intcilerance, or both.' conventional home owner with six children `ire school Would need to yield from $2,500 to over $3,800 :a -year areas; that is still the attitude insofar as personal property in apartment butidi,�gs or small homes is concerned, roosts, double -10s And d6obte 12% All these sizes are sold today but;,in ibis =state, dou- bl&widE homes re r`esont a p to pay .his 'share° of a school's expenses Yet no one, would suggest that families with children be taxed more Ulan ;ban Francisco Assessor Joseph Tinney recently said that the tax on `household goods and while requiring little to 'the Way of city services, put& lror+t L80,000 to $10t)�000 info the economic bloadatctatn " , the childless families, 'Another emotional debate 16 touched oft by floe ,de- .alinin'Amount ersonai.furnishings, iii "Wiltiltable, uneconomic and of no Valise."'siert Broom - mel, president of, the State Assoclation of County d!`d b few' yea`t'a ago', when: this writer bought a 35 -foot 3-wido Saratoga far ffi5��0, mount of taxes paid by mobile; home owns as +thole dwellings grow older,. When the home roiaches its ,Assesa;_', ore, referring to 'the tali, remarked "I'd .just love toot: rld of thisll These statements are true, r eveatual.limit of depreciatl6h taxes are nominal,; although a ttll `leased on valtat►. ,moth Tlnnay and Broemn}el pointed out that some ; It is usually alder Individuals who, live in old aandl counties asseso 'the tax and others don't. Tlnr�yy Wd tbo tax brought :tan FYanclsco Ile x x ,.. ,._.._ _.... _ ... -.. _ ,. .... _ .. i IyK,•{� t� �N11, .l flr ycfd:.abru. nc..ua., _._� fully deproGiated a�obtle homes. Is there some eon these persons should be forced to move, or retire to a a net of X3,000;- cost the county g""rest effort, many man-hours and much annoyance of taxpayers, Tinney Dome for the aged, simply because their homer falls- be- _ also ,asked how an assessor could, determine the value neath an arbitrarily ,fixed scale of values? they possession, of a family _Should be taxed more; proportionately, to'proviie school services and w'elfare,, assistance, items whlch make up 'the bulk, ' When trailers were small, so-called "trailerlstg" often -. moved on or beforethe date tastes of state anti metropolitan government_ budgets, when the' result would be .that the elderly mot lie home owners, were due. Today, although the mobility problem is 'not as seri- ous as it was it is still Aifft` Would then; ;in turn, be forced to a". for; financial, asslat- once? cult to appraise a mobile home accurately. One may be sold With bare walls and nothing, It is acknowledged that the mobile home owner, more, Another ;may have expensive all•electric kitchen apoliances, air-conditioning, magnificent furnishings; although paying his share oft does not receive his and an individually designed floor plan, share of city services, The park; using his money paid for rent, provides Arid maintains streets, ]fighting ®ervlcPa, Five mobile homos, built In the same pi ant and de - livered on the bwimmIng, pool, recreational facilities arld sewer %Ind baa lines, :same day, all bearing the, amine fraise name, may have Widely differing market values, A good edge could be made for the proposition that And,: unlike more conventional homes; their value cannot be determined by the the a mobile home ark resident Iso p not only, paying ' 'tris current selling price of p p y pproximatrr house and ro ert of a til-Adulbt asses, ut some of those made necessary by the prop a uel conetructlon y q In the same nutghborhood. llflc iyubdlvlsion residents about- him. `? Many studies, of mobile home taxation have beta We do not know of an assessor who, has complained that the burden and expenre of madE at city and state levels, fiery factually honept study of this hind made in California has shown that assessing irtobile homes has been removed, from his office, Should there be such a general complaint, 'and atfoit hamo citizens carry their faiIe sh!►re of the tat 'burden: should mobile homes be re- moved from the !n-tteu:tax systezta, It Jn atioh ' meat that 4h -is itroot. oarauM, Wt~ ori,. ttaab!!e' not probable that the sat return to' localoverttuamat wauld.bai snore than it tit itt ln"eaattt, Aloe is It likely "that the' mobile home, owraan ,to-lsould pay st►orat than as fair alaesee Orf taxed based on value, is as absurd aA if the owner of,a ton-yeir� ,y home owner would pay more _tosses, , Assessors, althou h no ^ y popular g t genea^ali old autoindbile were told he should a as much ;ln 4atteas p 1? ab the ossarsaor of a brand new Lincoln ;Gbntinentall. It vwitb.tstrt payers, dop their .job with eoatipeisnt .thbirougltn+sss, ;seta on atm tm airtial basis "according to is obvioua that both, car owners have uses of +exactly► that sumo facilities in return for their tax dollars, but, no ane, ,law. In californla e*ceptlona to this general rule are few alga tar. between; . The original; schedule of deprecldtibn " has yet suggested that taxation should be baaed an any other than classic base ;of valuation 'suggest on trmigr.s" wars set Up without a b6ttom valde beln establlsho'd 'The depreclatlan was rapid; exactly ;as^ on,aru To go othenyise would 14e indulge !n an ti* cynfclsm-. MO ea. This deprpclation rate W. iustifle ; z s the industry was Ts su ggest that mobile home owners receive »tore from -than constantly changing and lhiprdO k.', tnoblle b6thes: Fro"m 8=Vides mobile homes,becarry`d", 0.tvidea, then 1(� government other citizens, and gay lase In the way of tIIites, is tb display► igporance, intcilerance, or both.' wider whit eft ndin 'roams, expanding', thph '12=ivldea; 12•wides with expanding All tmpartiIIl, studiEs ,show that mobile boos regi- aro ',.od citizens who more thfin pAy their way roosts, double -10s And d6obte 12% All these sizes are sold today but;,in ibis =state, dou- bl&widE homes re r`esont a p lne the canrinuNty'. Informal surveys reveal'that a 2410 apiFce adult parki. pproxthiatel half of all salegt' The chat y per; square' foot 'of mbblle h't6rnes has con. sts,'ntly been redi;eed,'whlle the of while requiring little to 'the Way of city services, put& lror+t L80,000 to $10t)�000 info the economic bloadatctatn " quality equipment and furniahlnRs has been improved,, A 12.W14e ,f�?.foot model today .Pit less than: a 35 -foot 8-wlde t of'the community every month, en uest oned to 9 keg state firtstl d!`d b few' yea`t'a ago', when: this writer bought a 35 -foot 3-wido Saratoga far ffi5��0, ners 0� y e, and'that a, qualm stabile hamoW :1s an eosin shary Pet to any community: After mobile homes; fain standardization readied a certain ilio and cer= A - the o ry brulted These statements are true, r was abbot in goy- ornntPntal circles that the dept eclatioa irate was naw too Ile x x ,.. ,._.._ _.... _ ... -.. _ ,. .... _ .. i IyK,•{� t� �N11, .l flr ycfd:.abru. nc..ua., _._� Ing basis over a: Period of IS years, when they, are 91V611t , steep, should be.oxtended over a greater number of years, a value equal to 15910 of the original selling price►, which; anti° could not fail below a ccrtah,r limit as long as the value they retain for all succeeding years. home was habitable. In short, It is now believed that the Exact details of the tax ire contained in the State. mobile ,home and'furtiishi'ntya depreciate at a campara- of California Vehicle Code, -available front all Division tively 11ow rate. of Highways offices for. $1.00. In the harsh search for increased revenue, made The rate of depreciation spelled out In the code is necessary' by the extension' of the Welfare State, and an attacked by prejudiced or uninformed people who are influx of indigents, it was :logical that those responsible apparently unaware of the difficulties inherent In any for obtaining monies to operate total governments would taxation problem, However, this schedule has, been ha7n- seek out every possible source and scan ,.every: loophole mored out an an anvil of practicality by legislators, rep - in the taxation system, resentatves of local governments and spokesmen for mo - The job of city and county officials is to keep the 'bile home owners.. Because it is based on a theoretical Sovernment operating. To da so It, is necessary to obtain, "average" it is not entirely accurate, but It '1s workable., under the law and Willi, all due ca,nsideraiion for justice, No scale o4 depreclation could be exactly applied to all possible revenuers. ,, every mobile home or to every automobile. Q6ne such study; "'t'raller Coach In -Lieu Tax Study, No .ane can predict with certainty what a mobile *arias made by the County Supervisors Association of Call home's market value will be "8, 10 or 15 years from now. 'fOrnia and prepared and printed by its affilated organ; Sut,lh a figure can only U approximated. tet4tioi i, The California County Government Education But if this. law were to be attacked succosefully, on -Foundation, an ethical basis, It could only be done by mobile ho11 me, The quality of the, study may be judged by the est» ownEra''questioning !f they could actually get 16% of a '. cadence And''reputatlona of the men heading the or�etl- name's value at the expiration of 20 or 25 years! �n as oreaident, vice president and gond vise Vii» Strangely enough; it is not mobilehome owners who' dent: These, were Vance A, Webb of Tact, ILern County; object to Code provisions, Most parlc residents seem Robert W, Boles,, Hahaway Plnea Calveraa County; and agrecd'that they should pay 'something toward Yocal sow 'Warren M. Dorn, La Canada, L,oa Angeles Country, ernment whether this payment is strictly equitable or The study is designed to show local affielsla hour to not, or whether they receive municipal services or nut, get the full taxes they are entitled to. One extracted Some attacks against this lacy are purely emotional, sentence gives, the gist of the supervisor's purpose. 'Now based an curious premises, One such Is that most (mobile that "the good points which these mobile home parks, home owners have money and should therefore pay more p wess have been discussed, let us consider those avenues taxesl osis 'methods open to us in making sure that all mobile Another is that If the depreciation were as claimed home parks throughout the state are evaluated by the no'one would buy a ;mobile' home, This Is tied with on - same critia ' other assumption even stranger; that cor►v�ntional homes Many angles of mobile home living are conefdared always appreciate In Value, in t'f is study, and a serious student of the subject should let us examine these oddities of thought. abtein a copy of the report from the County Supervisors Conventtonai haCnes�- do; not "always" appreciate In Association; 1100 Elks Building, Sacramento, Calif. 35$l�k: value `even in California, For the past fevi years aver /► letter from Wiliiatn R. MacDougall, General Coun-° built conditions have existed in such fast growing areas set ;anis manager of the County Su," ervisora Association as Orange County and many thousands of homes have contained these words: "The study was undertaken in sold at a discount, an attempt to compare tuxes paid and benefits rgceived yV};en''hom�s" appreciate It is usually the "pr 'pertu"' by mobile 'home owners and by house- owners. 1#s the that increases in value, not the building proper, study proceeded, the picture Which emerged was this: For the sake of argunrentr it might be granted that to ltee county! . ose loco home parka are not'a i�urden long term pull of 10, 20 or 30 years many homes: trailers located in moG'le b th ted outside such parlcs (usually, over a, In Call, ornla will Increase In value, but some homes will: }n: the unincorporated area) are a burden." also certainly decrease in value) The last part oP this statement undoubtedly [$ due; Actually,��V►�hen ''honles" appear to Increase in value at least h, part, to the evasion, of taxes Which the report, but the refers ,ta in passing,.by, individuals who park trailers ;an v u$b1e ' Callfdrbla 's tbd slohn have thebhighest.'ratin private property and refrain from paying tu>tca aoile�t�+'1, aft lot 'cost to birildinR cost of any'. in the (J»;ted' States: to vehicle departure irt, anti'` are not,nmees A !lai5 0110 home here' might well stall in the $15,000-$23,00U figtl atathortties, echo rnioy be unaware of, the home , range. odor other metropolitan centers. be�in' ll in th !r territory: , More, worthy of analysis !s the proposition sometimes `l'he Ff%dy explored ways to make single .units `on Bet forth that If there were depreclatlon of a mobile home private property conform; to state requirements;, far health na one except a person seeking a tax shelter would buy and Unitation, toi pay proper fees,. and enumerated ether lterna at' import "ante to $jjp6rvisars and Asse�isars. ; In ode` L et "us exan1lnc this propositlan. brief, it at;tempteil to show how, single -units outside mai Few persons lire seriously concerned; With depreciar eras ham"c' fiat cal' I be properly taxed:* tion. About � ot)0,000 automobiles airs sold a year, These Mdre i,inport int' to mobile home reai'dents �vaa 'cite are heavily depreciated by the second, year of awnershlp, change •in the' In'»Ileu tax lav' _vyhich can be attrib1- 1ute, yet no one ;sug+fesfs drat the purchasers are con`'cerned directly to this -report, with anytlring other than owning a car, for reasons which are ;heir awn - dl" 'itE )<PI'i.IIJ A house' full of,; furniture sig ,tnohths. old will liar y 'I'�IUq is7c, replaces the Personal property `tax rind .fa, bring half its original price if'so1d at section, but na ane, #lregtrrn' `castled ' "in -lieu.' " It, is applied, automatically, serious) states thi§''as a reasfln for eat furnishing a Name. to :e et 1rilttal selling pried less depreclation;!;liut people Wtiy mobile homes, for many'reasans, ar.carn "steps" ai averages, made fo"r easel in account bloat➢ons of reasons ars` £head are so cogent that dept"e IrtiS. �' elation Is a minor matter. " T �e"tax starts Wlt�h 85% of selling Pxire and descends ,or llving'coai. A n►obild �hoind dods,,coot less in` otr a.sIding scale' each year, Until x988 the tak deseeniled taxes than a rears expensive statiatrary name, but thin lby; the` "ninth year a cxiilIng `bit of the totgl saving. A mobile hd►ne costs evel'„ Io;nen ' sold aft r+;,Xanuary 1968 (''.trailer coach which`<•leas to heal'-ar air condition: The garden" is ,often rackefl rti A be moved_ un er permit'+) are taxed oir a descend .* k . �' ! j ......u,e.......vte:y.yenrwus.Mi`sur.i4arv!1ktrN}if�W''rillr�,.+aF++1'Yf.l;4'dW.'nl"i�imirew•N `.+K w:, iyx �+.r "'. ••:.. runic>K',,'wf`v"R-�M'a(�'rgq M?vM! .�A •i�YeAtrw.+,W:G SbMF.* ii^�.`+u..n ..4.a ,ai., G Y s�4,'O.i4q,;l2lp3.n'Mf � and in any case is easy to maintain without the costly, servlces of a gardener, Insurance Is-less, There is a ter- Beverly Hills, "welfare" Is a word, not a continuing strain on the budget: rtfic saving in !maintenance, A non-profit association of homeowners, United Residential Service Association of Officials of neither place worry about now publio faellitie,s, such as schools, parks or playgrounds, 6515 Sunset Blvd., Los Angeles, reports that the average Los Angeles county homeowner .spends from $400 to $500 At the other end of fire spectrum are some areas in such cities as Los Angeles, annually on maintenance, repair and Improvement of his home. Fifty 'dollars a Year would appear to be a high Here buildings are old and sale of land almost Impossible. There is a heavy conce,n= tration of Demand average for mobile home 11 f ors, Many mobile homes sell for cash or with large down papulation, on school facilities; public transportation, and the Welfare Department are high, The supply of skilled techniclans to area Industry payments,. Interest, totaling twice the cost of a convem- tional .home, does not mount up over a thirty year period. is 1ow. Such concentrations are a efty official's Permanent pigntmare. Financing is easily obtainable and no "points" need be The problems of most city offir;;�ls are given. Closing costs are non-rxistent. The home may be moved in an emergency for about the of somewhere between these two extremes, Zoning, price moving a household full of. furniture and without making a finan- right of landowners to use their property, and dozens of ;other factors dial sacrifice. Better", living. The list of "reasons why"living Is are puzzles and anything we say here In less than 160 pages would not do justlea to the 1694}, moral and financial complexities facing bettor in a mobile home is almost endless and in sonic Instances Is linked with lower cost living., Amusements In planners and councilmen as they attempt to grant building permits and see .that zoning variations are kept a modern park cost nothing, Shuffleboard, cards, swimming, sauna baths, therap6ulic psora, game nights, under control,' Fortunately for the dltlzenry most officials have a vision of a city and its parts billiards and even fully equipped hobby rooms are avail- able without necessity for costly travel or tiny expends- and are realistic and tdenNs&Ic. at the same time, Even .tradltlonaiLsts now Peel bound to tare of money for maintenance or use, consider mobile home park zoning. The, hest modern planners are even In an ddUlt mobile home park there is a ,controlled more open minded. Unlike the un,' informed citizet'ry at large they environment to the extent that nwighbors.are,gUIet, streets and home sites well kept, and ciereaming children throw- eeluate ndbile home partes and subdivisions with conventional subdivisions f,:�,rd apartment houses,: ing balls (or rocks) and'leaving bicycles or tricycles or,, 1 the •street or In driveways are conspicious, by their An examinntlon of the facts is `academic Insofar as -most ab- scare, Fast,drivers are usually restrained so that it is taking:anti/or zoning authorities are concerned, but for those not versed in the mutter a review safe to stop for a moment In front of ore's home, In is In order. of the Orange Inform, a research publication short, reasons for buying a mobile home are' so many, so good and so personal that the non-mobile home County Planning Department, had this to say in 1965; "Although moblle home owr has -no way ofo ne computing them, :residents constituted only 2,2h of the County's estimated 1,136,255 say that a s Suffice it to say mall saving In taxation is but a oil tato, part of the inducements which lead "many persons as of April T, 19651 they represent a "community" whose popula ion exceeds . Individuals to the freedom of mobile living, over half (thirteen] of the cities in (Jrange County, If the mobile home park is. a This isle obvious When statistics are studied, Accord- ing to industry studles It ;appears that �as of 1961-M ap- permanenE and sl nt- flcant feature of the landscape; what criteria, and policies should b'e applied In determining theirlocati:on proximately 75��'r" of all homes built selling for less than within the urban pattern?" $12,500, and 301,{. of all homes built, are mobile 'homes, This is a national average, having little .to do with The ;planners examined the situation ,t*rid are now, searching fora sofution to a Californias in•lieu tax, and it is obvious that the inherent appeal of mobilo home living is natipn-wide, problem,„ exactly as they do for business, industry, subdivisions or apartment houses, This is as it should be, If 'the taxation brise of mobile ' PRACTICAL TAXATION It Ms all well good to speak of '"justice" and home parks was compared with that of certain- sub- marginal' residential .dtstridts, and the minimum city and "equitable taxation but. at the practical, level city ofi'i- dials 'have other obligations 'which must be services' required by the parks measured 'against the maximum services required by slums and near slums, it, considermd, Most want thein cities to'grow, to,Improv a, and ti► remain would be easy, o 'demonstra to than sirnble, � parks are more de- solvent, 'T'premaih` solvent city officials must consider their taxatlon base, the economic conditlon of their It the taxation, base o1 mobile borne parks woo comp mer= chant's, the availability of skilled labor, tran,$portatlon, etvI beauty, and dozens of other factors. parnd with hoiavily bull4 up.. enmrkiercial or Industrial property, multiple dwelltnR 'Gaits, 6 ultra ez penatvi k'rom the standpoint of a city'�Manager or mayor the City, homes, it: a probable that the;,comparinon would be' ung . favorable even Wheh., Wlow,aric6 of Industry, one of 27 "contract" cities which. t7c pends: on agreements wftii. th6oiJnty of Los -Angeles for is was made for the self sufflcleney of a inoblh homy park, Comparison should rightly be made, with services, ideal. Wtth 1�I.a square territory zoned industrial or, ct�mmerclal, "�35, an aver, residential area :oP the icily ,or cotanty; resident's and 20th voters, the area has no city taxes of any kind, depending, on When .this !s done- th6 mcbi`le 'home,park d6os not suffer, California sales tak, and other Indirect taxes for Its ex- penses, In -965 the California Senatie Fadi Finding There are other cities In the Los Angeles County terrtt3iry which ares n,almost the same excellent financial .Cpsnmtt- tee `on Revenue and Taisho again Investigated the ub- ject of",obile horns 'ta Catloti Wand review materlal''pre-' ° coodiilon. The Ideal would: be just enough voters for a pa ed try the iregislativ6 Analyst, Wo eXfraGt trom the ' Commlttee's quorum .and ;all land bulli' srlidly with valuable factories. Asirrtilar, ideal for a mobile home park' Would be one report of May', x965,11 "Where Is little or. no evidence to support colt with e homes, no p p , r1, ,,, l' eo le or°pets and ren,_checks , t b _ tions that mobilehomes create problems which differ sign griificantly from those regtsterrd iraail the 'first of every monthx;. Another tine dity for career connected :with convontiona] housing, In fact, It can be nrgueil that certain fhrl managers is Beverly Hlllc„ Ladd ;is valuable, domes Are expansive and, ex• Pensive. 'Chlldrr n burdenin g public schools are few, Na» which Increasingly irharacIe rrt o tie r n mobilehoine parks, such as lighting i " amusement ;and reFreation';; fa, t five tired crime is no';�-existent, Fire' hazard is low, In the City ,of �Indgstry rind ;its sister cities, as to cilities, offer commUnity advantages, over Other types, of 'developments 4 , . With resp-edt to schools, ag" ther6 16 littl6 o`vidende that rnobilelti`omes unduly-�compll_cel w M-7 swar�7 NLTl. p,fj' "�if �i.Ns.1R�«p{�'�ifL......:Nr-�'°•MMWi.i.-@m'A-.'.P �r..t'fitw E , x -N 4I Hr Y: aA1. Mri...� Q A W their fiscal problems , , , But regardless of revision of the th This means that evert with fava�rable slanting of basic casts toward individual conventional homes :an depreciation formula (Editors Note: this has since been tare of residential single-family homes with density of reviseddespite the statement made by ther committee), five to the a shows net balance to govern- the evidence does not Indicate that the present distribu- the license fees results in any gross In- doesfoyo meat of ani; a57 more than does itn.acre of mobile homes tion of attobllchome equities to school districts, cities, or counties." wititT density e e to the acre, would be if ihis difference is ed to ehoctttian t informed city officials agree with this conclusion and an examination of representative surveys readily re- l the .figures were changed to show a net balance of $150 in favor of the mobile homepark. veal! the reason fo r` their concurrence. A recent survey wasmadeby Western Aiobilehome Association of a small city in Los Angeles County, It TAXATION STUD IES, An `Appraisal of Mobile Home Living" made for 9 like this: Four parks, 52.7 acres, 513 spaces; 90%i occupied, Trailer Coach Association by Construction Industries valued as real property at $1,594,800, paying real estate Research, Inc., under the direction of Dr. ,James Gilles, taxes of $40,000. formerly Assistant,, Dean Graduate 'School of Business' orminlstrAssis University, of California (Los Angeles) In -lieu tax paid by mobile home owners, $44,814, with $14,938 going to city, and the same to school district le illuminating and we quote: "In recent years it has become common to suggest and --county. At a minimum expenditure of $7.50 a family per that certain trypes of developments are .inappropriate month (most estimates are a third higher) the potential for inclusion 1" the city structure, since they do not yield incoWe to merchants would be $1,386,001) a year, sufficient tax revenue to support the costs of services There were _no Children in any park, which they consume, I7 this respect, mobile home parks Total taxes paint per mere were, are often a specific but unjustified target. This type oPNiabtle home parks $1720.00 unalysls is faulty In conception, slnee it is essential to Single family residences 71700.00 maintain a .collective balance in the community of all Not considered here are various license fees paid to each depends upon the other, development, and each de types and +he city by moblirv- home parks, In this particular case �,e. situations over -ctrl- Mast analysts of the are unusually high and inclusion would unbal- 'phasizefthe importance of the real_ property tax :Sales .fees ance the report in favor of mobile homes, taxes; ri-lieu taxes, license fees and other sources must While indt,stry studies are ,persuasive they are not also be conside red, all conclusive to city Officials who grant mobile hoarse "Careful study shows that municipal costs depend park constrrxotion permits, are interested In a, taxation ,not.Only upon the type of, development, but upon the base, or are responsible for financial support of var15?us oharacterilsts of the population within each dovoloped governmental departments. Such persons are apt to ask area, Me comparing' different types of land arses'. area, for some specifics applying to their own communities, regard to the other factors governing costs wilt Every such survey, we have seen, formal or informal, lead to :inacedeate results, comes to conclusions which largely concur with those of "It is the accepted policy In many tntnunities to ' studies made at other governmental lev els or by the in- zone areas in order to encourage commercial and Indus- dustry. It is now time to consider such a local survey. trial activity because it Is realized: that these atctivities b,-,Ar a substantial portibn of the tax load, And yet, If >i'T.ATl�1cBs :SDS-it3OBrlEs Planning. Department of the City this land is never adenuatedly developed, it may, end up In 1965 the City home parks in more of a burden to the community, than an asset," of Westminster made a survey of mobile the the city The report also comments: "If the community has a the area and a comparison between revenue dwellings, multiple choice of the development of a high-density residential derlyid from single fatnily ,'residences subdivision or 'a recreational' retirement mobile home and moblte homes, interesting because it was ,or par%, there Is no doubt that. from a strictly cost»revenue This survey is especially to anything. situatlon, the community Is better, off with the park,'' narrow and specific and not designed prove can be by a This report also has same fairly comprehensive I stress this point because anything proven -a), with a new mobile tables showing revenue ffrom all sources and costs to the survey, Comp -'e a depressed Oren, hoimes In value from city of parks and sin gle•faltnily residences. park, replete .with mobile ranging dollars, and one result is With a` mobile home park density, 6f,16 homes per twelve to thirf,y thousand to' ecce and a residential single-family home density of,, achieved, 'CorhParr an,,old park with $mall spaces ,A hundred thous= l#va to the and *ith the prcnutnption that neither residthtiai Otrex of homes worth several -acre, single 'resident homes nor nabile homes. have. school and dollars and quite anoth® picture appears: to children, the `cost -revenue. balances Are shown as follows: The Westminster suave;` was made approximate For an acre. of mobile, ,homes the revenrle from all city revenues Prom varying sources. Westminster has sources, is $1,706, the cost oP ser rices l! $840, and the no real slums and, to our knowledge, no elaborate Priv but it does cast -revenue balance reveals a plus of $8601. -'ate estates, or is it overly comrnercialixed, The report then takes an extremely favorably ,sta- have `lta share Of business and irtdultry. Westminster tistical` base for single family residents. 'no school-age In 4965, when tills survey was' made, CM on 55. acres children' and a concentration oP five homes to the aI'llcre, lead six mobile home parks' with spaces It .also, aelpl- the Endestry pponsor, ,leans back-' of land, There Were 1,430 residents in .these parks, or city Average ward fin accepting Plgttres which trilght be $i 11ubiect to disc-; thzec+ per cele: of the population, mobile -606upancy'was The had, puts. The report shows for" ,the park a total protection;. home2.16 persons. city recently home with 'f00 :and coat aga}nit fire Of per acre, sand for the homes a' approved three inoblle parks spaces ,$3W cost of •$125 per acre« Evert ,m'ore' subject` to tttestlpti 74' acres of land, 'report to ""hraCl- is the "annual operating cost`s per' acre for` streets," Which The said, in.rr ferringi property,taces� ao, their share 'af taxes' is a statement is given for the park as X350, and, for the homes as $250. er°parks not, pay' City Couneil Inasmuch as Very fete parks get sir, internal sfroet ser- often heard at Planning Cominlsslon and '1'hl9 i` vie", Whatsoever it can `be=seen that the report is not mee`tirrgs.; report ;aitentp'ts to view tits economic slanted In favor of.parks. advehtaiges or ,disadvantages 'offered by ea'e,, type of With these differences'' In costs, which might be land use, taking' into consideration the assessed valua- "IlAleu'a"#axes . suspect, revenue from an acre of residentlal property tion, property taxes and paid by each use, 'upon With five homes Is shown as $1,408, ;casts as $485, leaving" the 'demand fob' Varibu's service9ti and demand a 'pr,i#it" balance of $923, . p chile ach(xtls, _ i v :! , nday) ' with twO- ent The rL V. that of the Coun yessey $Uporvisors Associa- other reports, „Trailer Coach Yn•l,i6u Tax StUdy;' The r4partthen takes the eedrdnethel assessorof fsrtax tion of California,on as they P roc- and report of the Senate Fact Fitiding Committee he type propertied ,ctentifir method but a P f, rA11 I,va! anon 01'the rolls; admittedly nota Revenue and axation (May 138 �), tical one. The report said- d''lwreflect ile i a �fai"�P#eture for. Taxation o! Mobileh es I Calif 01-1111i", #��`� tithough trailer to be a true overall averagesay the Westminster comparison purpgseg."je, (sic) Parks yield less in proith other perty taxes pemobile home r given fors The et assWas ess dthat vaitie Periprluare foot lands area, highest, foot; single family unit as is a Rsorussessed the motoand r Vehicle in eople h ve the a per square Owner The concept that many people- have $1,1.8; commercial was $0.81 P o that trailer (sic) parks and ,mobile home owners do not dwellings were O.ti7 per square foot and mobile home are of taxes in support of tate city, county, e in at the iowesk figure of $0.21 Per square foot> shown oil Chart p Parks cam pay their fair sh The planners estimated Wegtminsterowould average rr In the Y dwelling, and school districttba he factstrelated #n this ejwrt Geptton, feet in area as'is borne ou Y one home, four units in a multiple family CHILDg>aN'S PARI�`�' two mobile home spaces. and the foregoing a mobile ' d a Planning Using a special census ofi6etjgr 8G3 and Department Survey, of. Augt Theoretically the numto do ber of childrhe ficceptan. en in e came Up with this analysis, home should parks ar subdivisions.t This thought Il well data; they and Wilt There would, be approxi,- mob#leof "single F'ainlly Dwellings., The estimated' expressed in. "°1'he.'Y'axati n re M edlby he OffI c o! the 8 persons residing in the dwelling'- would be home,Parks 1n California;' P p r' mately 4. dwelling number of chlidren per single family �t caree n should be epi of dear that In h - tt �v.duid be'$48. 4• he and .bee 1964. made 2.8. The assessed valuation I Ity N torical an nt legal eonc the Keneral pprbe tie about $2824, and LegislAai t Ana1y d tw the c Y his st ecenintended relationship be - the revenue receive_ erty tax there is no actual or i `•Multiple family P0611" .200 It is dreasonable square> individual taxpayer+ The general overnment to an tween the amount rEy me ilial four unify can be devclope . y � e app roximately 11.4' aid and the services rendered bylocal feel of land areln tThere Whe apartment project• The estimated property tax is on the basis of the tax payer s pro,�e,or persons resldinl; 4 The assessed value value whether or not etY Converselyecl.rthe servio , o fthe s number of ehlidren would 'be .. desired by that taxpayer. tion is estlmt►ted at $8,352, and the revenue received by a taxes. would be X83.52' local government ere available to aor ll within its boundaries the city whether or not they own Prope Hers ofY a sizeable and "'i toiler -?Park (sic), If we assume that two mobile "The, childless, el�erro ert tax based upon the en valuable mansion pay P P y lace no burden home Spaces can bI'here6woti d be aPpr �ximately `1.32 sesser's appraised value although they p The + a feet of land_ area. upon the local 'schools and may make minimalernrnent persons residing in the two trailers (sic?� tpumber o! children would be ;32. The assess demands upon the other°services of the local g i said. ire about: h1,512; and the revexes of (2x$38) y "On the other hand, a near indigent family with a W yus to -lieu to half, dozen children ltv.#i g in a worthless shack is equally tion, would be $15.72 p the city entitled to call Upon government for aiiy established @ rM0-0, for _a total of $87>1`2." ared to single service, a'nd,the 'children, regardless of taxes tsaid or not Ids mobile home parks al'o Usually carp se flid, not only 1llayGalifmust scp6iQpe otax, is on an ad rt dwelling residences we shall do likewise "Speclflcall�°, Calif and dins#m&r properties' are u seen that thaesto tharea re tY When occ pi ad by.mo- P given taxing, t It valorurn basis: 'twice as, much revers This alloyvs valued and within any aril also for capable of beinta pile homes'lnstead of single dwelling, un itsb owners, re presume considerable leeWa,y for error in ,the surv6y� uriadtotian those assigned the wine value a$ of the ser= to pay the sante amount of inxe+i, reaardles the' depreciation schedule on tr►oblie homes set up by mires trnu#red or rec`at�nd lay the o considernttbn Of s staCe late• "Tit+ g��rrrie7r<� clurrstlKin. l`n any 1 wlt1ether It is not our"`Intention to Provo that mobile hon c,s ro 3erty ta?c, taierefore, pay more in the way of taxes t`.o ldt'61, ggvernmerl , w l "lair share oP� th+ P t s ctfic study lei on6 loeahty h,as been a?prctPro{tet tir!s inuitiei� J►irt�• we doubt that any pe communre ardlesa xon with the Valdes af'okhei YPiee dr type of, cdiat tiurdi' equat6 exactly with conditions prevailing elseWh6rr► out the Property roperty place on ih't dictIpn and ntv� Wit I ah4 diel thi'6 is a study of ea tnessgdf the methpd used• prig the awners+�r`inhabttanty of that P of the scfe budget." axatlon, s4c- rnaticaily of great value: at few ,claims on city ser' jurisdiction's q+hAt is the tlledry df real Property T have already stressed that n toto•� Put, En children' this heory and in this eah- vicea oris i n exeby to examine the c i , at PEThis �indtly;p i#t~htened Ideal gftic ii s a4ce w�ieh wI.ill mobile home parks; text tE Some affic#als tent' at' influx of en put a great sadeibeforetth ,increase, ' Onnypurely adult ^parks ,,. this fear survey Was M or'18 are permitked� Yet the Wker moSG riawaiiar( q h -0c dee tf adult on1 ,Cal forntar where no` children under 16 lingers ori end, the result i.s that, tYiase desiring t4 build :cotat number of school oonye�tionaldhomes st#11 etricill vvh6t' files their npplicafion for compared with the c ermision to build side_traoked. 'Thts survey`shows that in'100 1n 200imobileihomes, n r.n admtttlntS'c ildren may 'This is understandable, there Were" 260 schaoi age childeere Were 32,,,chlldren -ai 1c�7 Report of the For a stUdy�of a sttUatlon where there itre1 ;"acfuh occu¢ying the 'same acreage'+ arks we mIght go to Ehe Jarrtiary, gC1rR01 Age, i-lii;hway Interim Colilm sloe" ai the State of Minnesota= The' report says: ' Th t le Highway j that req iced let n +The purpose of tills''.. lIvfins dndr the mo ileUnbiased hotrie (sic) parks aresomeW single family , and multiPle ' f amtly uses beeause the fee- industry home dweller, the industry, of call's for fire and p If the state lelslattire 1s, td rntage 1ti 1nEelii• slice protection are sub• appraised of mobile Dome . ;quency.. fewer sciaols are heeded for frailer ent'plann#rag for the mobile 11 . tl It 1.4 �ptantiaiiy less 4veiling' or tnuitipie family and cU d ei initorh►ation on Which to �basea`i snaltiiatysls ale ac• red level - r tti�` Park development than an equal sized a sped Witho 61111;16 family d 1 dwellings• �. K .ewa r aa`c'.,a. f ^ .,'ky1 '•'4` r`' m - li. r:• "A5 the name implies,, the mobile hd? pas that the ago byhomedthe itycCou+nc 1, was submittedtto councilmen and rt resident. In every sense. It was foundast the majority of tenants in most park and riioreart- hexpensCve ment+lTttsho by ett that ttyrt:obile homes bringtosubstartment t ally clent income to acquire alternatE housing if they so of necessity,sire, laatncf iritfact rare becde In oming districts—than anpdo single family dwellings, to school. by choice, notCity revenue per acre, from mobile home parks is significantly less mobile, ritY estimated at $413, while single family dwellings bring ,Mobile home residents, like residents of any come from all social al s tend t and rearesent a supe iOr s. level $23 .37 from single family dwow- $410. Revenue to school ellings'." co is $A09,13 against even In ?Vitnnesot yThe of educalional ave at tta4`ar ksrs'exhibit nd gtoehave fewer and we ill extract ater concentra- Vfrom Its . OSummaryr and. Conc uid stons ut tion of blue collar "MoU#le homes have become an increasingly Cm - younger children that do stationary home dwellers. d this will continue "As a resrrlE, ,>n�ellcr,5 spend mast or theirtlivesaOn Po be true tant f r the eforsecable Sup ply that mobile home poorly "Revenue to the City from mobile homes Is greater the road, that. they are predominantly low Incorne, p than the costs which may be attributed to them. The net ' educated, and highly Prolific ,people is not so." It can be seen from the above that mobile home return compares favorably with modest cost single-family , School D own:yrs are much alike the nation'over, althou,h in Call- }causing." farina any census would show a much iito tf;her percentage homes,hwithvtheefantilyeCompositioons generally P en the of professional and retired persons, lication to build Ing, is greater than the costs attributable to them, I Local IOfficials, considering an app nyobilc home park lance t which is not Intended for "ad ults case rlsdrepertkwashcamplled as scientifically as, possrir • ot only,, may ,labor, under several misapprehensions. They may believer h taxes recefrounf irtoderately slantedIle ble dtovarduthepmobile home�lndustry,lTndced,It tsome home park do not eq mobile home owners in the area believe itis unfavorable priced sub-divislon. Such'is not the case. They may believe f ssionalbaremoral equalseofstheir veildohomes usedg, which twa9 25rxation base of con- are to D00 and the figure not the intellectual, P general run a[ c#fixens. 'This is obvious g h1)d papula Irt conventional homes of l,Ei ' obviously absurd, as a - tven far c case for a contrary Opinion could easily be matte. . per unit, iat which They may believe unusually fecund With l�ittle exact idata city Imo managers, plannersnot share thandcity councils 'may wis a ell to rn In mh #lis:ho enable but u refer yap to the Minnesota to, both as a source' Of information and for in big letter a technique, re{ Ort above: ". -. , and tend to have fewer and younger oft ansmittalote ttohthe City Cu ManincilPwarneerry S dtland ca cautioned, children than do stationary home dwellers,'" If And when younger couples add to their fum11Y but this is the usual attitude of a City Manager, they tend to movefrom a seebm�s to be the caseoas children most useful fin- Said unctionpere cOnvL fo med byethe tsurvey is the Con tlonal dwe lings. Th although to my knowledge no ftrmation of 'the opinion that parks required to conform. bec Ohio of schOol age,do not cater. to large with statistically accuraily te studies have been made of `the units and that tbignumberaof children per, unit Is less:thari sub jest. At the practical levt Of th y lad` miuch of a burden lmaytbe Ho wever,gasathe number of e Surn chrpm ks�Increase, , United tit s out any exact guide as t imposed on school disbildreh nandservices w much motebor disposition of park operators to cuter tion o�llarge families home park accepting eh , less of a burdQri a new sub -Sun d►vist n!1 nhs Impose. ed and in competition In terms or. local relatively taxaflon 3tCshould ost ubcn noted that He can go to a new take a census; then estimate how many chticl: err there t1�s ire o epsrrCapittttQif School age childrenher , Ilam dither are to the acre. P He ca11 n accept various studies made by athei saai this condition is the result a high ed ate dna In the limited izovernMents, providing, he has [mate of hia'c►wn even ethe City sets Aside an paces lve quamaterially t tyaof land f r' oe he can make a 'iroUgh est. toQ If this last were the case; and nthe rowere nnclus#on that <an,on mbolle Home lark use in relatibnship to other resident#al rice subject, he' might, come to acre, of mobile homes pays approximately the, 'same ►hat he, Is saying is that 3f the council tats In an attcaunt'of taxes its does an a'cr children 0( Children. ageional es� c #ld en�Vi!hathe me does arks not say 19 that all at Once y#fllargeacanven- antl Is unlikely,'to Have s many tlanal-home+ low-priced deVeloprnents we're admitte"d to ­SUNNYVALE Lt18S AT MOS,Ii.>F hOtst►ra±eY the �city limits the sortie condition ticlglr`t result, We liable stated the obvious In saying However, Sunnyvale 'conditions which 'promoted t1t"'e exactly,, be on all fours with , �o+tditlons prevail! In survey we refer to here Were unusual, but are not the will Y it IS'subject o,�f `:this tesuttre, It is enough to say that' the pos- elsetvll, r and'that statistical studies could' be MAde four 'different areas` with varyiousretttilts. howl% approxi- sit Itty, of a true low-cost conventional home develop- interesting tO "not+ thin all,sertme t in the City;,was slight, but there was ouch '#and ntately.jthe same Mat farcansVtaxatlon`attd whch Gould be made availitbie for,riioblle home develop• roobite. �hornes in the me rts,� irurden', ox: city facr#ittes I$ 'concerned. This��� is especlallV This letter, is lntere�ting' because lt, so clearly delin- so tvhe>i. ruiw�ers of „family Qarks" 'an+ 'Made, cotes the diff ktetilveen, lite ,thought and' aatian of The mostrecent -such study was that of the City of the, man responsible for -a city's destiny and the theory Tl1e powee• of 'taxation set forth so 'ably by the Legislative A"aly#st Sunnyvale whlch was. released ileo,':15;'.,1967 whottl p,e•`have prevlous_y quoted, ful nt1d cOnservative i5an rose ktercctry t°enarted on the Fev� city Managers would willingly ,accept a financial survey' In �a front, pane article headhined: SUNNYVALE burden !f it were not necessary'' and could be avoided; FiEPQI;T SHOWS rllp$ILF ii(3IvYES N0." GE'f'1'ING ;cKphr .5=7.: a Y6"thrFn'. .r..•+t.*•.;- an v xMfa , + :,"• a.r "�..17.5, �'�in,'v cdu',r:-='F,,^%',a,:$.', Fi J ~ passing It might be said that even at this level a tax free °HR PROBLEM status may be resented. In one l �s Angeles Count:+ city a 1 The taxation problem cannot br..neatly segmented, able g Bank Property tax imposed. An 185-space mobile home park it ;is all, of,a piece and based an aa� satiable govern' large .retirement center, clutch tlperat•ed, has had no mental �+ i �t!iike for money, The Ch taxes and fees in the same city, whose resideniK rlgight be expected to I. i. be in the same general tax braol(ot as those in the retire- s tltt►t in 1966 the paid $213 billit%n In t home,, oairl property taxes fn excess of ,$20,000. tt ou'at nual to almost 29;"0 to all govern [so units, an am mer, Of ' the gross national product. " r In-liou 17 s and in 1968 taxes and fees Richard. Nevins, Southern recently member of the In 1929 toial tax ,epresented 11°Ih of gross national State Beard of Park residerizS aEqut�itzationi recently scads "InstitutlonRl product, in 19;39 it was 9 _ - took 29�'a or. the GRIP. exemptions numbered 15,136 in 1957 but now number 21,83$ in the state. Traditional concepts of charity have The nc�nprof It Tax odation breaks it down an- other wr4y:. "They relate all tax receipts to total g that been blurred throu€h amendments and court decisions, tion and the number of families. `Then, assuming that the urgent need to re-define standards, the burden of the corporate tax is shlfte a t4 xat on load This erosion, will o re. �eogn ll in tlkut onal exemptions as a cast of"doing business, the$ l 7w 1660, $2,264- 1965, `The assessed veto per family as follows, In 1656, ., , � amounted, 'to $394;121,000 in 1657 and UPS 396,000 in $2,768; 1061,,$3,385. 1967-a 171, per cent increase." The burden set out above includes total Federal,. it can be seen why local officials closely examine all tate and local government tax receipts, but excludes, property and sources of reventie in an effort to nbtaln fees collected by the government, the maximum return. When local, state and national Two-thirds of tax monies are taken by the Federal of#icicle examine religious and charitable exemptiarix government, but local government collations are fast it 1s only to be i�xpec"ted than concerned they uspecir Increasing. from 1.957 to 1967 Faders i taxes increased voice disapproval of any minozcty while state taxes rose 7996, , to be escaping' a share of tho mxatl{en ustly or unjustly in the past, mobile home resi- Taxes bear heavily on inlay two-thieds Of$the�F d- burden. Unfortunately, $25,000 income bracket, They paydents have, not been acquainted with the fernier and were of oral IncoMe Not Much can ar daneoaboutre of 'this, oFigur FLher igures 4 taxation, the inarticulate when accused of not paying S' , Congre Taxation of all sor s cluding that of pr total Joint Committee on Internal Revenue Tax- taxes. operty, Will atlon show that comRY plete confiscationof )elate re-turns)` come. in excess of $25,000 (, Cities, Counties and School Districts obtain approxi- woula' produce x revenue ga of only $21 billion. Ex°' mately as much revenue from an acre of a modern mobile tending this 100% `tax to all Income over $10, 000 -$20,000 in joint return) would net $,13.2 billion. home park as from an acre of moderately priced conven- President Lyndon Johnson"s forecast far 1968 is a tional homes. $35 billion deficit. The cost of service rendered by city and County` to In California State Senator Randolph Collier, chair a mobii4 home park is less than the cost of services ren- man of the 'powerful highways committee of the Senate, hat the 16919.1 dered to a comparable acreage of conventional `►tomes, warned the_Srasted in b Chamber of Commercoftra.pid transit: School Districts obtain approximately as .much reve- laturo is ante a ,� nue from a mobile home park as from a comparable s Ad- Director d- State Finance Dlr�re -fare tolls zChas doubled In the last four age of cc nventlonai residences. In the case of parks, fly ber of people on ore doesn't do something about it, m!"ting "adults only"' 4r1e School District profits greatly years, If, the legislat as the number, or, such parks increase, there will be an appreciable increase,, in taxee every, ye"T The population per acre In an adult mobile home for, the foreseeable future for welfare and Medical aid. crit is less tha;l in an acre of conventional fomes= a At the purely total level the need for money is obvi- P The population per acre In a family mobile home pEirk is the name or less than in an acre of conventional homes, sus, ;A new Pennsylvanfa law is evidence of the desperate It is probable ,teat in a new end modern "tamely"� measures being triken, It allows the Philadelphia school district to impose a tax on reSWO'ots' investment income, by the Schooj i]igtrlct - revenues end scrvtres rendered will app"fuxf�nate revenues racefy�pd. exempting only Interest on bonds and se V1nBs accounts. mobile Nome picrk the convcnfloiiat Sn urgent is the need for more taxes )hut the U.S, and servlces re, ndered to an equal Area,of News �c World Report of June A. 1967 `ran a two page ^IQsto erticle: 5HOUID CHURCH pROPb;RTY SE TAXEiD? Wo l"` 1456 ;survey ran be hgpectrd tonfRrKn �Altttiaiigh extract )ram the Article. mother"made In n differrn ark` operatorsset of Istoerestrlet the "'Tax-exempt privileges are enrAbiing religious basics the tendency of modern P. across the nation to but, afrtmenr bliildinBs,siness e ndustriestand riumber,< of children who obile lame park asnth�[r family' eludes large farms" a P ,, ont6 often mov'L Pram a t+a many other profit�lmaking ventures, fncreeses, statistics campiied lsy one jurisdictiein may not "In Washington, tax officials are caiisulting with be expettod to ►nat4h r!xactly wltl 'those oont►PUed else• Congressmen ori federal loopholes ilei permit' churches' One last item for kltie student of taxation, tette~ in to ;acquire' business ,firm s orad pay for them out of 'tax- where. le, hojno'� pay Exec earnings our survey lave been based on cdcnparisons in are ,Iri Rb6de Island, legislators have been urged , to a lexes rh rover they live in the Stat' :if Call- nke .sure that ehurchee rend :other `ta'c exeeript: bodies h� s I here iS 'y high tax rate' Areais a 1'lumas ('aunty e usin : Heir properties' as rewired, a g forma,?This Means ttiat in sue Those'- )ntereted in this per2lcular' facbt 'o# taxation Ale ip, t .County, the mobile home oma wner f-third that of taxes. o s Paying mere arc,xeferrcd to the original article, We are here caricecned, where tie tax rata is aPPr only with 'taxation of mobile homes and proportyi, but in than his share of , jack Kueaan i, to &lett+. Cs+lif. oma Newt; Box 1131, it0 l Copies oP`this bookte •e` heclil�pbkasl+ withfroini ®order. W5 Foreil.fldil R5 V06 1Q8, $ta'Qgf SUt1t 55,00, igt�0, x.110.00, " � 4b001, Plm�r4 ooelo l`t tdd gnat fall�be over a e3t�tlTd greater number of'yeara, In basis over a period of 18 Years loev a certain limit as long as .he g egWal to '15 of the origingl selling the are ' a value Y $lid' wha �.s:ibit thlf* Yn thiel, it Is now believed that the y retain for all :succeedin Price value the �r y home and furnishings depreciate at a cohtpara- Exact details of the tax era cgonta in the ,State threli slow rate, of Califor�$7ia Vehicle Code, available from all itiivisfois In the harsh search for Of revenu-.made of Highways offices for $1"00. teary' by the extension of the Welfare State and an hMux, of indigents, it Wass logical that those responsible attackedThe rays of depreciation spelled out to the code' Is for obtaining monies tp o rate IoCal governmenta would apparently by prejudiced cof the difficulties ! fork out eve people who are taxation Inherent in Any I'Y possible source And acatt every, loophole problem. However, this schedule has been ham- txt@ taxaiion system, meted out on an anvil of practicality by legislators, lase+ The lob P city and county officials la to keep the resentatives of local governments and spokesmen for ma- li'erasment apercting. To do $o It !s `necessary to o}�n. bile HOme owners, Because it is based: on a theoretical USA the law and with all due cdnsideratton for wed, "average" It ib pelt entirely accurate, but It 1s workable. bible revenues. No scale of depreciation could be exactly :applied tO . One'such study, "T'rttfler Coach In -Lieu Tax Study; every mobile home Or to every be Oiled +z8s made by the County Supervisors association at Calf-. Pio one can .predict with certain"ty tt hat a mobile la and prepatn and Printed by Its affllated beryls s market value will' be 8, 10 or 15 -years from hail. . 000 , TIM Cx�llfornia Gnrrty Government i3 e a figurn can only be approximated, r ridation. The quality of the stud may bpi y � If thia, law were to be attacked successfully, ,on y two rePtstations of the then hes y "-°4" an et?tical heals, It, could only be done by moblle home as imners questioning iP they could actually get YS of a' vka presldsnt also home's value at the expiration of 20 or 25 yearal �� W were v es Vance A. Webb of d 'l'ise Kerne y; Strongly enough It is not mobilehome owners who Warren X l)Orrs Nahanad Fines, Gtiveras t�Cttru0 taxed object to Code provisions, Most La Canada, park residents seem T� stadY id designed to show local ofticlah how to, ernmentw 'thatthey hisdpaymentM IN strictly toward local gov- gart the full taxes they are entitled 'to, 1 ated not, or whether they receive municipal services or riot, }or MOtence gives the gist of the supervisor'* -tat r'vt the e, "Now Some attacks against this law are purely emotional, good potnto which these mobilo home paries based on carious premises, One much Is that most mobile P ares have been diAcussed, let us consider those aveiu as home owners have mons and should therefore M4 methods open to urs In making sure that all mobile taxes! Y pay more lie parks throughout the ,state are evaluiited by the Another' is that if the depreciation were as claimed assns crltla'" no one would buya rnoblle home, lN[any angles of mobile home living are eonWd&rt.A other assumption ven stranger; that conventednalihom fit this study, and a aerlous student of the sub obtoln a copy should always appreciate In valuer py of the report from the County Supervisors Let us examine these oddities of thought. Araorlatlbn, 1104 Mks Building; Sacramento, Cady. t ltl: Conventional "homes do not "always" appreciate in A letter from William R. MacDougall, Geftral Coup- value, even in California, For the Be) and manager of the Count Su rvisortn Past feet years aver Y pe t#s�aodsilOn bulli conditions have existed !n such fait growing areas COMA thette words: "The study eves uhdertalc" in as Orange County and many thousands of homes have an Attempt to compare taxes pall and bene to rdeelved, sold At it discount. by mobile home owners and by house own*m As the When "homes" appreciate it is, Usuallythe r' ,l > Y p>ro ceded, the picture which emeried wee tills; that iftcreases in valUe, not the building ' herb located' to zrtob!)q haa>s "property ll airs nota proper, to tl)e countyy those located outsldo ouch Barks ( over, aAlong t rme PullOf1l)e20 1 yeflbR anyeham�,s let the a last pourt of area) a ptrrtien." In California will increase In value; but some homes, will The, lest part of thio statement undoub ' I least in Pa ng� by :Jnd1v1Q►ials ho t Actually, " " L Y decrease In value! r+efOra "to irevih 1b Y� when homes a ear to increase in value vale property and refraiftsn from of the bulltling but the property that'becbra more ! n ttM'dr a�ApcDe ! Ylgtx teataaa asslssable, Calltornta aubdivlulons have the highest ratio, ° "y b* ° t of 10 cost to building cost of any iln she tTnited 'Staters, attt4tt Y range petty other ttg 1n tfir territory, $15 t ttr� be utlasatpre oR 'thd S39,QOt) horme here m " t we sell; in the 'Tito' rs u metroPOlitan centers. �'� 1 rt confer +vat's to make' strtgla- tsrtitee ot1 More worth° of Onlyala is the proposition sometlnies [taropet ty conform to shite requimmente fog! heetitli set forth that if there were depreciation of,ji mobile home i 'And tsasaltation, to prey PrppeT and ettuunerested no one except a person sral><ing a tax shelter would buy Iterrit of importance to 5upervioors and 'Ash brlef, !t attempted to show how Ain asura In , one, . g1e tznita outside `rnio= bei ua examine this praliosition, bile:hams"parks rauld be properly taxied.° Few persotlq 11 PO PO concerned with deprecla Metre iiralxortatit" to mobilt home restdents the, tion; About S,4f10,tT00 auforritebtles airs aald;ix.yeart Theses change Irk the' in -Tisa fax. law nihlch can be rsRtrlbizta! lire ipavlly deprecia"ted by Elie second year of ownershl ' di rt. P, Ct1Y thfb repo Y dine au�s;ests that the purchasers :tire wnrertted ,� 1N.Y.1iC®,TAX with anything anther than owning a car, for for, ,which 'his taz replaces the full wv their awtL wiled "ln-lieu."' pe istl apF ed Property rpatic�IY, g 1 elf its origi a price it said at qucttoa will } artily help g pr precis nr but na one Wmet � ilial er4g ice less de tion, brit soriously states this r!s''a' reason far ndtYurnlshing s Name. r !tom steps or averaged ma6e Por ease in account People buy rnoblle homes" far' many"rnish naflo And ns br com- b 6ix:atrirts with 8:5% of selling price and descends P"1611on is ttfrriiiior matter,theae are so cogent that r�epre� on a : diHg scale er{ci� year. Until X966, the tax descenda:d I.oebv: llMng cacti A mobile horns t`ttses cost less ]n t@ n �i9 Tbvel 'by► rise ninth, year. takes than a more expe'nsive> stMtldharyhome, but this 00 sold alt i+ ,ianuary�1966 ("Nralle.� coach. which' s's" a trifling bit. of the "total saving, mtwt bap moved uti et,permit) are taxed On a descend7« Leas to,heat or `air condltloq, The $ dem°b&r ' 0me"coats Y, ' „" often ro .cketl o , ,r 1'j4iR�tl9'2i1 h"tfp +rtr�na+a" sh*uld be extended over a greater number of years,. �ottld not tall belovt a certain limit as long as "he teas hablt3ble In short, It in now believed that the 91e: home and furnishings depreciate at a comparn- tlt�ty'$low rate, In the harsh search for increased 'revenue, made nemssary' by the extensionof the Welfare State and, an ItMus; of Indigents, it was logical that those responsible for obtainingmonies to operate local government, would 'sook out every possible source and scan every loophole in the taxation system. The job ,o( city and county officials is to keep that ide*erntgent operating. To do so It -'is necessary to obtain. inder the law and with all due minsiderat!on for justice, AU possible revenues. One such study, "T'ratier Coach In -Lieu Tax' Study seas made by the County Supervisors Association of C W1e ttoarnia and pzxpared and printed by its aftilated_ orPS117 i¢atlon, The California County Government Education . Foundation. " Mie quality of the study may be judgedby t0 ex - and reputations of the men header did as vice president and seed ice" dont. These were Vau'tce A; Webb of Taft, Kern ►; Robert w Boles, I ahaway Flneay Calveraa County; Warren lid. Dorn, La Canada, Loo Angeles County. The study is demignned to show local officleU how to get the rill] taxes they are entitled to. Ono'eziraotts satenee gives the gist of the supervisor's purpose. "Now i the good points which these mobile home parks pmess have been dlVusaed, let us consider triose avenues and methods open to us In making sure that all mobile rftl� n ..throughout the state are eyalirat ed by the same c Many angles of mobile home living, are considered In this study, And, A serious student of the subject abould obtain a copy of the report from the County Supetwlsors Atssociation, 1100 Elks Building, Sacramento, Call:, 9l3s C A bitter from William R, MacDougall, General Cou* rel and manager of the County ;Supervisors "otdatlon contained these word$: "The study was undertmisazr+ In an attempt to compare noes, paid and benefits received, by mobile home owner$ and by, house owners, AS' tl ,a study proceeded, the picture which em'er'ged woA ,thla; trrliors located' in: mobile home parka ars not a to '11►r county; those located oataidie ouch pmrka tusuallXY t,p th'e unincosporated,area.) an a burden" The, last pant of this statement undoubtedly ds ariVtC at least In part, ta, the ev"on of taxes which the report r8fora "to in °passing, by ho' Individuals wpark trallbirs on vats propett,Y and refrain fralei flaying tames g� motdr. IYehiG r > ant, and A" noR: atrthaaritfes; who a" be anawars dltet l bt. tag 1n thjlr territory. ` The study. explored Ways to make single midis on pr1v� property conform to state Yequtrcrosntts Cor 18ee . and sanitation, to pay proper and enumerated other Iteaeiit of, importance to Supe"Isbra and `A asoro. In' brlof it attem pted,to ahoW li" , aingle'AMIts .00b 4, IMI* hwho'Ptrka could tie'properly taxed." Nose 'lmpoftnt` to tnobilc home 'residentu "046 . � ikhgty to flim In-lleU tax law which can be '4004u O dlt ctly to tllim rep()rt. TIM IBf I:trati :'1 " uuc replaces the personal prolMy tiix and is 910d 11th -lieu," It is' applied autolpatleatly► tip Its �e ctiinitial selling price :tea$ depreclatloni but ttlb steps or average$, made for ease !n account• f itnX starts with 936 of selling price and descebds A ding,scale oac yd, r Until 19W the tax descendsltt !o a:.5% level,'by the* ninth year: l[io ,sold aft t, January 1%6 t"trailer coach which tntast 1be moved Under permit"') are taxed on a descend- r � t Ing basis over a 'period of 1i?, years, when they are a value equal to 15gb of the 90ginsl selling price, wiiI* value they retain Por all succeeding years. Exact details of the tax at*a contained In the State of California Vehicle Code, available from all Divisloh of Highways offices for $1,00, The rate of depreciation spelled out In the code Is 3 attacked by prejudiced or uninformed people who are apparently unaware of the difficulties inherent In any a: taxation problem.However, this schedule has been 'hath mered out on an anvil of practicallty by legislators, rep- resentatives of local governments and spokesmen for mo- bile home owners. Because it is based on a theoretical "average" It Id not entirely accurate, but it Is workable. No, scale of depreciation could be exactly] applied t- every mobile home onto every automobile, No one can predict With certainty what a mobile home's market value will be 8, 10 or 15 years from now. Such a figure can only be approximated, East if this; law Were to be attacked $uccesafully, on anethical basis, It could only be done by mobile home , avoncra questioning if they' could actually get 15%. of Imme's value at the expiration of 20 or 25 years! Strangely enough it Is not inobllehome owners who object to Code provisions, Most park residents seem agreed that they should pay something toward local gov- ernment whether this payment Is strictly equitable or" not, or whether they receive municipal services or not: Some attacks against this law are purely emotional, based on curious premises. One such. is that most mobile home, owners have money and should therefore pay more taxa®! Another Is that if the depreciation were as claimed no one would buy a mobile ]tome`. This I$ tied with an- other'assumpti-on even stranger: that conventional homes always appreciate in value. Let: us examine these oddities of thought. Conventional homes do not "always" appriactate in value, even. in; California. For the past few ydars over- built conditions have existed In ouch fast growing` areas as Orange County and many thousands of homes have sold at a dincount, When "homes" appreciate it Is usually the "property'! that Increases In value, not the building proper. Fr,r the sake of, argument it might be granted that ovp,• along term pull of 10, 20 or 30 years many home; in California W111 increase in value, but some homes w[Il also certainly rdecrease Iy valuel Actually, when "ho " appear to Increase In value it Ia not the, building but a property that becomes mots vokaabie. California subdiviakons hive the highest ratio of reit Cost tobutiding ,cast of any to the United Statoe, A Mow home here might Well seD BL -11 in the $15,000440 . range near other metropolitan centers, More worthy of analysis is the 'pt'opo'sltion' sometimes Ret forth that if there were depreciation of a mobile home no,one' ox" g a person m4king a tax shelter would. buy Let us eaiamine this profioaition, Few persons are seriously concerned with .deprecta» tion About 8,000,000 automobiles are sold u year.,The are hgavlly deprecidted by kite second, year-ot ownership', yet,no`one suggests :that the purchamra are coneerned 's with anything ntherthan awnlhg a ear, tor, reasone Which ;. are. thele own: A house full, of furniture six months old will hardly ; bring Half lts original price if sold at a000h; but no one sdiriously states this, as a reson.for riot tUrniahing' a; hotrie. people buy, moble homes. roe many" reasons 'br �;oni•'Y binatlons of reasons, ;and these are so cogent that;depre dation is a m Inor mutter, Lower Uoitaq cost; A mobile home does Golf less' lti taxes than a-rriore expensive stati4_ hazy. ¢tome, but. this .4t.a trilling bit of 'the total saving, �A,mdbile'home costs less, to' heat or air co►dltlan, The garden is often rockefl" !N�?qKRM?�=op�t�g5+�" a:m•.,� �. ... .�' +'a * ar�k�,��.�at,�+ ORDINANCENO -. AN O MIi Al CE GOVIERITIDIG THE USE A\TD OCCUPANCY OF 110811Z HOMES: WITHIN THE UNINCORPORATED AREA; OF THE COUhITY OF BUTTE TrIIC1i ARE RIOTCATED I13 _ 1 _ Pri0,BI S -'HO1 "PARnS The. Board of SVLff,0 v1,s0rs of the County of Butte, State of 4 California; do ordain as �r fallos - 5 r - That " The Code of Butte County, California" be amended by 6- . adding Article 29, as foZZOWS: 17- SECTION 29.1... . PURPOSE 0.FORDINANCE. g The.purPase of this ordinance -_is to provide for the control 9. and regulat n of the use. and occupancy of mobile homes; in the un - 10; incorporated 'a -reps of the Go unt3T of Eine in keeping with the ZI j protection- of the public, health,, safety, convenience, and general 23 A.. _ Tiie provisions of this ordinance do not apply to the use 14 -and=:occupancy of mobile homes -which are in mobile name - 25 parks licensed. under Division I3, Part 2 of the Calif- 16 orna Health and Safety Code and the California `Aamin- 17 i:strative Code, Title $, Chapter 9., Articles 2, 2.33 2. 4, and 5. : 19 B. The.pro�sions of`th ordinance do not apply to the use 2.0 and 'occupancy of mobile 1-n roes in labor camps which are 2l_subject to the grovisons of Article 4, Section. '2610, 22: Chapter ,'l, Part Division. Dision 2 ;of, the. California Labor - 24 SECTION ;29.2. DEFINITIONS i 25. A:.. "Mobile Home"': a- vehicle, other than a motor velicle, 26 designed or used for human. habitation, for carrying 27 persons or properly on .its< omn. structure and for being .28 drat~ -n by aiotoY :vehicle. 29 d ependent mob! le home is one not equipped 'with 3.Q.I a toilet for sewage disposal. An. -pendent: mobil e= �io:ne is one equipped with 52 #� a toilet, water -storage tan&: for potable water, .t. 2 and' a sevrage 'holding tank. 2 B-. "Camp. Car": a vehicle `with ox without motive power,; 3 which .s designed or used for•huma.0 habitation. C . "Trailer Coach" a vehicle .o herthan .a for vehicle, 5` which, is designed, or used for. human. habitation, or 6 =, human occupancy for. -industrial, professional, or com- ,. q mercial purposes, for carrying persons or property on 8' its own structure, and for•be ng drawer by a motor vehic1 g D '"Travel trailer": a vehicle other than a motor vehicle,' �0 which is designed or -_used for human habitation ;and mor travel 'or recreational purposes, Which does not exceed 12 - eight (8) feet in width and forty (40) fleet in length, 13: andwhich may be. moved upon a public highway without a sor chauffeur's License, or both, without pecial permit 15:- violating any provision of -,the Vehicle Code. 36. E.,:_" "Parcel, of land'.:• all contiguous real. property assessed I7 to the same owner_ or owners as shown by, the records of 18 the County Assessor's parcel maps,, whether or not the 1g. same is divided into separate lots or parcels by deed, 20 subdivision map, lea;se., contract of sale,, or otherwise. 2Y F "'Mobile Home. Park`: as any area or tract of land where 22 .' one or°more mobile home loos are rented or leased or hel 23,out for re_rit or "lease to accommodate mobile homes for 24 : _ human habitation. 25 G' "Recreational Trailer. Park": is any area or tract of 26° land: within, a designated recreatior_al area, where one 27 or more. lots are rented or -leased or, held out for t.ent 28 or- lease to: owners or,users of travel trailers or camp 29�- �: cars:anl which is occupied for not more than six con :30 secutj months in any- -calendar year, t -H,-, 'Full : Time: Employee": -shall mean a person working for , - paia wage or salary at beast .40 hours per week.. '!Imniedia;te. Family'`: shall mean a group of two (2) o, 2mord persons` related Ly blood, marriage, or adoption, 3 and ;living together as a: single household of the property, 4 o Mer. - SECTIOt. 29.3,. ZImITATIOIT OF USE 6 ' _ A. All :mobile homes and a'II other vehicles-, designed and used ? for human habitation, ;except those: having a valid Tempo g racy Use Permit a provided by thisordinance or as pro - g vided iii, sectionI hereof, shall have aUse: Permit., 10 $.: No; -mobil: -e home shall be used except' by the, owner of the, IZ land; upon whichthe mobile home is locatedother than:: 32 = 1. lA mobike dome -with a valid :Temporary Use Permit,; a 23 2: A mobile home 'owned by a full time employee of the _4 owner" of the "land; or 1& 3. A mobile home. owned and.occupied by members. of the 26, immed1a tec family. 27 C. Evidenceof ownership of the land upon vhich the mobile - r' 2g home is placed shall be by recorded deed, or- recorded a 1g agreement of sale,, or recorded decree of court. 20 SECTION 29..4. - SITE AREA. REQUIREI'SE'i`;TS 2I.4.. The minimum lot size shall be in accordance with the area 22- requirements of the zoning regulations where _mobile hones 23 i are permitted 'to' be placed. Travel- trailers not used for 24 sleeping or living quarters may excluded from the 25 building area requirements by the terms of Section. 5 of 26 this ordinance... 27 B. The. number of mobile homes per parcel shall not exceed'. 28 one. CI) regardless of the number of ds�ell ng, units' per- 29 muted per parcel in accordance with the zoning roguiat- 3fl ions for the �pa'rticular zone in which the, m e ob ke home. is . J2 G', 7 The setbac requitement -s for mobile homes shall be in 3. '1 t i conformance wit' the requirements: of the Zoning` Ordinance pertaining to dwelling units:. 3 - SECTION 29.5•.. SPECIAL, REQUIRMIENZS �. A. All construction and all installations of plumbing, gas 5' piping, electrical equipment, and wiring to the mobile, 6. home shall be in compliance with Division. 13, Part. 1 .2 7of the Health and. Safety Code of the State 'of California s g known as the State Housing Law, and the California Ad utinistra.tive Code, Title 8, CT�apter `9, Article 8°, 10 B. Mobile dome registration required:: robile, homes located in Butte County and owned 12 by California residents msst.he currently registere Z3} in California whether- -or not they are moved over e la. highway 1� 2, - All mobile. homes located in Butte County and owned 26 by residents of another state ' or. county, who are no ? men the armed forces, must ;Lear current regi - the owner' s home- state or they must be 1g re, . .ted in California. If the non-resident own r I 20. -accepts employ.aent in California or becomes a res!- ` 21 dent of California, he must obtain California regis 22. '-ratioTl. t3pon e�pira tion of the- non-resident r -_, 23 I tratian: SECTI01�3 29..6. STORAGE. OF UNOCCUPIED %DBILE HOMES 25j Thn provisions of this ordinance shall not be construed to 26" I. prohibit the: storage o' unoccupied mob unit upon, the owner! s f any - 27 Iand, pr -guided', however,. that such unit may mot be connected to 28' any electrical-, fuel gas,, water, or ;sewage disposal system, and 29 further rovided that the storage of` such unit complies with the 30� `.requirements. df the County Zoni rig Ordinance zegulations for that 31 particular parcel. of. land. - 32 SECTIO 29.7. USE _ON CQNSTRUC.TION PROJECTS Mobile. units used: solely as ccnstructio-n offices, stops _ r t 4 1' or storage rooms shall, be .exempted from the, Use,Permit Fee require- ents of- th] s ordinance provided said use doe3 not..exceed Si X (6)' 3 oaths _during the fiscal'year, in any one location. Upon, appl:iea:- A, ion to, .and .the approval" of,. the Planningammsson.may extend fi h ^s per' a- so granted for an additional period.. E. SECTION -29.8-. USE BY AGRICULTURAL EIVLOYEES - ? Upon parcels of lar)3 used for, :agricultural purposes, the 8 " ollorig, "type"s ;of permits .are. required. 9 A ; Temporary TTse 'Permits > may be approved for one or more 30. mobile homes that are to be, occupied by the employees" 11 of the person ot�ning or lea s no such, land provided said 32 -,-,:use- hoes `not 'exceed six (�) consecutive months during 13 the. fiscal year. i4 B. Use -P. mics will he required for any mobile home that is T5 occ.Qied for more: than six: (6) month`s. Temporary Use: Permits must comply with, the requirements 27 of Section 9,;' Temporary Use Permits, of this ordinance, and the County Zoning Ordinance:. g t' SECTION' .29.9 ., TEi` MRA IISE PERMITS = 20 A,, Tempdrary Jse Permits for a term not to `exceed six (6) 2I months may be approved by the Butte County Planning Com 22" miss on which ��ill permit the use of a mobile home upon iE 23. { - parcel of land upon payment of" a fee. and upon such other 2�� terms: and conditions as may be required by said Commiss- 25 ---such Temporary Tse Permit shall not vairy or, ion..' Any, 26 - `alter the provisions of vhis ordinance.: 27 B. The Prov sior s of 'this section will allots friends, rela-- 28 fives",. bonafide" vi. J tors, and employees to place, and use 29 their mobile homes for a limited period of time under © _irc_utnstanees wbhich would otherwise be prohibited by tris_ ordinancA," C. " N6 permit fee_ shall be required of mends, relatives, 5. 1 or bonafIde vis ,tons stayin three w eks or less and `2 not using, plumbing or electrical connections to the 3 mobile; home. 4 SECTIOU 2.9..10._ USE: PERMITS 5 A, All: existing mobile 'hom_ es being used in this county as 8. , livno `quarters; at locationsother than licensed mobile` home. parks and labor` camps shall be requi red to obtain 8 Use . Permits: in compliance with the requirements of this �. ordi.nence, ` . 10 B. The_ a'-ners of mobile homes that are being used in this, itV,county .for ? iving, quarters who on the effective date 32 hereof are not incompliance -with the provisions of this 1� ordinance shall have a period of thirty days from and 14 after said effective da te!-w-it S•rhich to comply. Upon I5= application; to, and. the approval o'f, thePlanning Com- - 16 missian may extend this period so ;granted for an addit- 17 Iona!, period of time not to exceed thirty days upon i8 such terms and conditions azl may be required by the. - 19'- : Planning Conmisson=, 20 SECTION 2.9 , li , -PMMITS 21 A. Iia 'those situations authorized by the provisions of thi - ` 22.ordinahce, the Planning Department may issue a Mobile 1 3 Home Xse, Permit as provided herein. 24 1. Such, permit "`shall be issued for a specifizd mobile 25�. home.and a. specified parcel of land - 25 2... , Far- all mQ.bil.e hones granted Use. Permits subsequent 27 to enactment of this ordinance,, the permit shall be 28 renewedon an annual basis, 29, 3. Tho; initial, permit may be 'pro- aced by fiscal _.year 39 quarters, 31 ' 4,. All _ Use: P ermt.s. shall expire one year after date; of 32.1 i ssu`nce. E _ _d 1 =SECTION 29..12', I�BILEiOM: PER2IIT :FEES - 2 A. All mobile homes issued Temporary Use Permits in accord - 'e ar_With the provisions o this ordnance, shall -be required to pay a fee bused upon the following: 5 7., $;quare footage of mobile home living, area times $,l per square foot, ? Z. Permit shall expire and, become mall and void six is - months from issue date.' 9 B,. All. mobile homes ,issued Use Permits in accordance. with ZO the provision, of this o�;d nance,, shall be required to Z3 Yff a fee. 'ba sed. upon. the following: 32. ; 1: Square footage` of mobile home living area times $ .I square foot. Subsequent. to payment. of the initial '.fee, there 15-111shall thereafter be payable an annual: fee on each 36 mobil e;.ho'e in the amount as computed above. Said Z? fee to be payabl e" at the expiration of the afore - - Z8" mentioned s.ix month period. - 19 i SECTIC3�i 29.13.. ENFORCEMENT 20 It. shall. 'oe the duty of the Planning Department, Health =21 Department,," and any designated officer of the county to enforce 22 this ordinance and all provisions of the same.. For purposes of the 23 enforcement of this ordinance,, the Planning Department and Health - 24 Department shall. have police powers An annual inspection of all 25 mobile homes: not situate iii a "licensed park shall, be made annually, 28provided: however; that: an .inspection shall not be made of the 2? interior of the trailzr or mobile home. The inspection shall be 28 conducted; by the Iiepartment of Publio Ubrks, and all deficiencies 29 found shall be listed in writing, citing the appropriate code 30 "sections involved ,.!, andattached to the mobile home or trailer ir_- 33 spec -E Where deficiencies are found, a re -inspection shall. be .i2 4, made be. en�15 to 45" days after_ the original. inspection. Where _ a 1 thisordinance is for d. b any reason: hely a court of competent 2. jurisdiction, tobe. invalid,;` -_such decision shall nat affect the 3 validity of the: remaining portions of this ordinance. The Board 4 of Supervisors hereby declares that it would have passed this 5 ordinance ;and each: section,. sub -section, sentence,< : clause, and g phrase- thereof- irrespEetive of the fact that one or more section, 7. sub=section, sentence,-elause, or phrase be declared invalid. g ,SECTIOxi 29.17. PE��ZALTIFS FOR VIOLATION' A. It is unlawful for any person to occupy a mobile home W or _ to knowingly permit a 'mobile .home. to be occupied on 11 land i=i his possession in violation of this ordinance,. 22< B:, _ Any person, firm, or corporation, ;whether os principal, 13,agent, employee; or otherwise, violating any of` the. I provisions of this ordinance shall be<;guilty of a ms- 1� demeanor, and upon conviction thereof -shall be pun sh- 36, able by a:fi:ne of not more than Five Hundred ($500.00J 27 dollars; or, by imprisonment in the County Jail of the County -of Butte for -a term not exceeding six (6) months g or' by both. fine and i mpri'soninent. Such person, firm, 20 f or corporation. shall be deemed to be guilty of a separ- 2i ate offense for 'each and every' day during any, portion - 22 of -which any violation of this ordinance is committed, 23 continued, or permitted by such person, firm,. or 24.I corporation and shall be. punishable_ as: herein provided.. 2�SEC TIO i�T- 29.1 ° . '; REFERENCE _ Thin ordinance shall be known and cited -as the "BUTTE COMIT 27 k"ILE. HOME ORDINANCE." 28. SECTIO 29.19. ENACTt-9-IN 29.Thin ordinance shall take effect thirty days after. its 3( passage and prior _to the expiry tion offifteen if teen days after the. 31 a,doptioa hereof _shall be ,published in a newspaper in genaral civ- 2"culat0 =within. thee. County, of Butte. I� - �^ fy ` ! r Yk Y `"•p$i. A A .1 -:' k'c i si'HMhA'4",F "y"J.,Ii wi k 957 ARTICLE 6. APPEALS Section 10,353. Procedure. (a) If theE"I off -County Building Deparr:mant refuses to i fl. k Butte: )Cbunty Board -of Supervisors, Page -2 19.7t# v and/or similarto Eden Roc, ',Estates, a mobile home condominium, should be ..treated equally' to, -that of . licensed mobile home park It, ismy -respectful request-, therefore, that any oposed'�mobil'e home ordinance that miy�be acted up. :pr n on by the I Boar of Supexvx sore of theCounty .of- Butte in fact specifically exclude developments like : and/or similar to that of Eden Roc Estatesi a mobile home condominium, so as: to eliminate potential_ A_ Arh1 iguiii in th-6,- J -_S'ctttly� dit-4ft-od rl v�i rr, as pre Y 6 t Intent .6T alcl o-ratuiance. In justification of my request to treat Edon Roe Estates - rnm um 4 mobile home -Odn do- ini equal to of mobile home park -s -i ,and Siititbut, touchingon the legality ity of the proposed ordinance as it -pertains to any mobile home situated in, the _14hich--a-,strong County of Butte of legal argument could be: made e that - til 0 T?ropos-d ordinance Inance is unlawful for taxation purposes by xeason that the State this field Of E axatibn:'f to incl ude� -a development like and/or -similar to Eden _, Roe Estates,_a-condominiumi -and to exdlude­ -licensed mobile home parX-s ' wouldarbitrarily and unjustly discriminate against mobile % home developments like. -de -n R - s.! R Roc Estates. 1-lhile �,.direct=g-_my -comments. to the taxation aspects inance. an of --,said proposed. ord' d for yourconsideration, lease p - CO consider following, facts -which are available, at the tounty e s Tax -Ass s S Off ice Butte county-, 7 EDEN RoeESTATES !SUBDIVISION, -located at the intersection of' -Bille -Road and Peutz -Road,. h1' hc consists. o.f-86-units or trailer spaces hw3: a. tdtal.zssessed. valuation of 37L 040.00; and SHERWOOD FOREST MOBILE HOME PARK, 7 situated off Wagstaff, Road in, Paradise, con- sisting 'Of -approxima 45 mobile home sisting �spaces,- y assessed. valuation has an as a of $19,470.00,;� and t Whereas, PONDEROSA MOBILE. HOMPE, PARK, situated on Pentz-_­Road, and near, the, i nt- --ion ersect of Pentz- and Wa staff consisting,6 9 �f 8 spaces, has an assessed valuation of $-22,0.20,.00,; and e. �Thereas, "ACRES 3YPARA -ISE -D MOBILE HOME PARK, Situated on P _1entz Road,I ti consi8ti_ng of -8 has as ari. assessed valua, tion of $15,29"0.00; and s, fl. k 'IM _.,.,c - d' .«.» � T � `.'1� `�' iusU iF� i~ �!1 ip€tE� .+� � i SSt fj�4t. !s t w�f *�t4� ��r 4 � t � �� •'� ^_"" �'^ ;. �w i K t S.7"'.. -T_._ �...f 7..'F,i �fi. '3• 'l,"3` i S" .H`y,,,I Y: '_'f. s x: s,O'^c ► r�+ � Y �, es w }�-' � ,, � :arc 1 �-�`r'>r v - z'� per ,� Axy ,.,, � + y�' � 'fir x �' b`E t� t `� s � r.,. - r F ,t r n 2 i F. -j "' t ,� _ i y. �` 4 y S';�t - t ! p'4La�; Y4'ry '}t �• * s ^1: 111 N� tf=� «"'� lt. n J, r'Yzy_ F r . "` h A s . it . elly: j +} ,.t• ^4'+'i �'1 kk ',: t k ,'4T' 4 _ }r.e.,..� 4 ..�'�',.`;_.`"=��_e">.r'=''`-ia:+,,+'�;-:.�.�,,r�-2=-�{+�w�--s'�r.., 1 '"-Y` ,'�.�,, "'�rTaT°'9A' � ""4; 1 v --• .�-«.-•tea• Y..�ao-�,m! 3. =- County Tax, Revenue Differentials i" $` Yr tp- 10 yr total I Value " County TaxPercent County Tax Percent Revenue Revenue" Single. tain;.ly Dwelling - W,_0QQ $1., 081..25 100% $2,162.50 1.00f. Mobile Home in Park -_ 102000 690AO 6471, Sp'/,_ Difference - $391.25 367. 507. - ---- Single Family Dwelling 1:01000 I,A8I.2-5 100% 2,162.50 100% Mobile': Tlome _ on "Lot` -16 '0 =_-_-_ - -- -_--- �2= ----- ---- 60°! - 964-00 ------------------------------ --------------------------- 0 Dsfference 441..25 40% 1,198.50 55% Apartment or iXaelSing. 6, 000 648.75 1007.._ 1,297.50 100% Mobile: -Home I in Park 6.OQ0 5147. OG $0% 750.80 58% Difference 134.75 0° 42f Aoattment or dwelling 6,0.00 648.75 100% 1,297.50' 100.'/° Mobile" Home ` - an"Lot' 6,0;00. 46400 -------- 72% � 650.$0 - 517. Difference 184.75 - 28% � 646:70 _-R _ 49% - flax revenue4 Tax revenue 5 Yr. Tax revenue 10 Yr. Valuel to C'aunCy to County Total to County Total 1st year 5th- Year Revenue 10th Year Revenue Mobile Rome $10,000:' $290.OQ $100.00 690.00' $66.00 $1,064.00 in Park 6,000? 1$2.00 68-.00" 514.00 47.60 750.80 Single I:amily 10,;.Q03 216.25 216,.25 1,081.25' 216.25 2,162.50 Dwelling or _ 6,OOQ 129.75 129.75 648.75 124.75 1,297_.50 Apartment. "Unit Mobile Rome ZO,OCO 2$0..00 90?QO 640.00 56.00 964.00 on individual 6,Q-00, 172.00 - 58.00 464.00 37.60 650.:80 lot _ °1 Land values. are not considered, as assumptions -are made that whether it be single family47e3Klings, apartments" of mobile home park lots, that all lands are taxed similarly- by the Assessor. 6 2 The $000 value has, been indicated: as the average for amobile home in Sonoma' County even though it is recognized that many o the newer mobile home parks have mobile homes of_values far. -greater than $74,,000. 3 Tn order to hate like tax comparisons for the sake of illustration a $10,000 value is used forsingle gamily dwellings which may be Tour and likewise a $10,000 value for mobile homes on single lots which is extremely hi her than the average. 4 Includes 1%, sales tax upon mobile homes 'which comes back to County and County assessmeq. for•.improvements.upon the property. A total- tax of 6$.65 per $100. of assessed valuation is, utilized in competing reveIse frim iaprovements upon the proper ty . _; ! r y` FACTORY.-BUILT HOUS1NG What is it? a. Dwel'Ing units, mass-produced an assoo ly ithe ;basIs in factories. b.; Modular et of' b Sin leuorts de side forilar 1.9 y glee; dwellings ar additions. 2. Geometric combInatIons of components for variety and accommodation. ., 3. infinite variety of arranggMnts. 4. in groups far multiple resldent.lal use 5. Unitized consteoction - the mho1e bo?( c. Tk,ansported to'foundation 'site on flatbed trucks. d ` Non-+convent t ona 1. Hate rials 2. Striuctura1 ielements 3. tabor 4. Eventual cost reduction } Coes this sound like a mobil.chome? It iso except for the iack of wheels.. Why us, i t? a Hlgh cost ;of conventional construction. 1.. MAteri`als 2. Labor 3. Financing b. Flew Materials 1. Integral panel wa11s not �nerely'recGt or ':sandwich partitions assent led like a''tilt4up concrete 4uiid100 2.industria11 t'Ion 1,Built-ins and maybe fuenitrurc 4. Performance buiid,ing codes= 5. Ce rt l f cat ion and ac�ceptan�fe` without on-s l te' con'cea led area inspector. , c. Teend tnfroduced by 'moo lleho s Goes the. foregoing sound 1 iiia a, obi 10horne7 It Is, 'ekcept for the lack of wheels. III lIt bn accoijipl fished in, Cal ifornla? a. AmEndment to..leaXth and Safety Cede "Felcto`ry Buil Housing b. 'New f hph ng methods. 1. Private AFH _ ""�<:;�"1:...vsxw,l3..+.:,,zuws ,+fwstwx.,.�urrNx,�•+�� :r...NwwU M, S F- R,0prS //743go 1�n�A.�•. M k•L4M •• .,.� � � � , S % G�/Ef/P�Tl.�ry� Tres 1c Yra �'t=Qz'EN07 4��' q 47+gX�r°.rfl^t�e^,t 7i0iv ShA�E`!L !o"' /�= i"l" kyr;vra 2t! , �� �r, t0rlNr y:e t r f 1J` /i1' �+'JLi• ti,•��R/ i �� ��-' rt /,,r-4 sa�J - ►� �} -� „ , � amu,,, '.. 'ZO •-�i t% ,��y ���j'i... 41 if 74, l3 ,�ov+�' { 16'55b It �y