HomeMy WebLinkAboutRESOLUTIONS - 10141986 - 86-612 1 �
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THE BOARD OF SUPERVISORS OF CON'T'RA COSTA COUNTY, CALIFORNIA
October 14 , 1986
Adopted this Order on by the following vote:
AYES: Supervisors Faliden, McPeak, Schroder , Torlakson, Powers .
NOES: None .
ABSENT: None .
ABSTAIN: None .
Board of Supervisors` Policy )
Regarding the Allocation of ) Resolution No. 86/612
Special District Augmentation Funds)
WHEREAS, the Board of Supervisors has adopted five-year financing
plans for various county fire protection districts which rely on the
implementation of new revenue sources; and
WHEREAS, certain independent fire districts may adopt five-year
financing plans with similar new revenue sources; and
WHEREAS, most county and independent fire protection districts rely on
annual allocations from the Special District Augmentation Fund for
operating and capital expenses; and
WHEREAS, certain cities affected by the fire district five-year plans
and an" independent fire district have requested assurances that new
revenues raised within fire districts to finance service level improvements
will not result in reduced allocations from the Special District
Augmentation Fund, and that the new revenues will not be used to cover
costs related to the present level of service; and
WHEREAS, Revenue and Taxation Code Section 98 . 6 ( e) requires that the
Board of Supervisors ignore any special districts ' levy of fire suppression
assessments, or voter-approved special tax levy when determining the amount
of augmentation funds to be distributed to fire districts; and
WHEREAS, since the inception of the Special District Augmentation Fund
it has been the policy of the Board of Supervisors to not penalize dis-
tricts that develop alternate revenue sources by reducing the amount of
Special -District Augmentation Funds that the district would otherwise be
eligible to receive;
THEREFORE, BE IT BY THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY
RESOLVED that it is the policy of the Board that Special District Augmen-
tation Funds will continue to be allocated to the various fire districts on
the basis of need after first considering available fund balances, property
tax revenues and other miscellaneous revenues, but disregarding new revenue
sources such as development fees, fire suppression assessment fees,
contributions from cities or other revenues raised to fund the five-year
financing plans .
IT !IS FURTHER RESOLVED that the County will establish accounting
procedures with districts that implement five-year financing plans to
assure that augmentation funds are not displaced by new revenues raised for
five-year .financing plans.
hereby certify that this Is a true and correct copy of
an action taken and entered on the minutes of the
Board of Su /n,sor n a date shown.
ATTESTED: % Z41g6
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PM11t. P VTc=!1qrt.0F', C!rr!s n.. .i,e Soard
of Supervisors and County :a:� .,inis'Faior
cc: Auditor-Controller � ���z��/��
County Administrator
County Counsel 6y ' Deputy
County Fire Protection Districts
Independent Fire Protection Districts
Cities of. Contra Costa County
RELOLUTION NO . 86/612
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