§ 3.37.020. Definitions—Generally.

For purposes of this chapter, unless the context otherwise requires, the following terms shall have the following meanings:

"Adjusted tax rate" means the rate set forth in Section 3.37.035 of this chapter.

"Board" means the board of supervisors of the county of Napa.

"Commercial parcel" means a parcel of real property upon which, according to the latest equalized county assessment roll, one or more improvements classified for business providing sales and/or services including any retail and/or wholesale operations are located.

"Industrial parcel" means a parcel of real property upon which, according to the latest equalized county assessment roll, one or more improvements classified for the manufacturing of goods, the processing of raw materials and/or the warehousing by the manufacturer of finished goods and raw materials are located.

"Multi-unit residential parcel" means a parcel of real property upon which, according to the latest equalized county assessment roll, multiple family dwelling units are located. For purposes of this subsection, multiple family dwelling units means more than one detached single-family residential dwelling unit and/or any structure designed to house two or more families living independently of each other.

"Parcel of real property" means a separate parcel of real property having a separate assessor's parcel number as shown on the latest equalized secured assessment roll of the county or an improvement on the latest equalized unsecured assessment role of the county.

"Single unit residential parcel" means a parcel of real property upon which, according to the latest equalized county assessment roll, one single-family residential dwelling unit is located.

"Special tax" means the special tax for fire suppression equipment authorized by, and imposed pursuant to, this chapter.

"Tax collector" means the treasurer-tax collector of the county of Napa.

"Unincorporated zone" means the zone within Napa County established by the board in Section 3.37.030 to which the levy of the special tax is restricted.

(Ord. 1149 § 2 (part), 1998)