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3 ‘..J0 <br /> that the ordinance was putting unfair pressure on <br /> certain people . He asked what difference there was <br /> between those owning apartments and those owning <br /> duplexes , and stated that he did not understand the <br /> justification . <br /> City Attorney responded that the question had been raised by the courts <br /> as to the distinction between single-family and duplex, and apartment <br /> dwellings , being the intensity of operation . He named other considera- <br /> tions , such as administering , where it may be more costly to have to <br /> ascertain all the units that are rented out , rather than those under <br /> home ownership . Also the need for municipal facilities , such as fire <br /> and police protection , in accordance with intensity of occupancy . As <br /> far as the law is concerned, this was a rental activity that was <br /> legitimate for taxation . <br /> Mr . Bob Newcomb felt it was discriminatory to tax <br /> apartment owners and not others . <br /> Councilman Henderson felt this raised a point that staff might be asked <br /> to review, with respect to owners of multiple rental properties , whether <br /> single-family or multiple dwelling units , and suggested the matter be <br /> referred to staff for report back to Council . <br /> (Memo 3/21/73 ) <br /> Mayor Keckley read a paragraph from the Controller ' s report dated <br /> December 7, 1972 : "Based on Redwood City utility billing records and <br /> 1972-73 assessment information from the San Mateo County Assessor ' s <br /> Office , a comparison of property taxes produced per dwelling unit was <br /> made between multiple family units and single family units . Using popu- <br /> lation per household developed in the 1969 Census by the State Depart- <br /> ment of Finance the average per capita city property tax collected from <br /> the apartment dweller is $30 compared to $42 from the single family unit . <br /> Average collections per dwelling unit were even greater : $61 per apart- <br /> ment dwelling unit to $133 per single family dwelling unit . " He felt <br /> these figures were straightforward and something everyone could under- <br /> stand . <br /> Councilman Weymouth indicated that his feeling had always been that this <br /> tax should be based on the property tax rate . <br /> At the conclusion of additional discussion , Councilman Henderson moved <br /> to adopt ORDINANCE NO . 1561 AMENDING SECTIONS 32 . 107 , 32 . 109 , 32 . 110 AND <br /> 32 . 165 OF , AND ADDING SECTION 32 . 176 TO , THE CODE OF THE CITY OF REDWOOD <br /> CITY , RELATING TO THE IMPOSITION OF LOCAL TAXES , seconded by Councilman <br /> Williams and carried on roll call vote , Councilman Weymouth voting no . <br /> There were no written or further oral communications . <br /> Councilman Henderson recalled that a communication read at the previous <br /> meeting related to Chope Hospital , and asked that Council be provided <br /> copies of the correspondence in response . Councilman Rhodes reported <br /> 3/19/73 <br /> Reg . Mtg . <br />