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Home My WebLink AboutMINUTES - 09011987 - 1.57 v� s � F 1 TO: BOARD OF SUPERVISORS ? FROM: Donald L . Bouchet , County Auditor-Controller Contra DATE: September 1 , 1987 Costa Count)/ SUBJECT: Fixing Secured Tax Rates and Levying Property Taxes SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION The Board having received the tax rates to be levied on secured property at 100 percent of full value and the tax levies for fiscal year 1987-88 as computed by the County Auditor-Controller ( copies of . which are attached hereto and by reference incorporated herein) as required by State law for the County , county special districts and service areas , school districts and special education programs , districts governed by local boards , and other public agencies fo-r which the County collects taxes . IT IS BY THE BOARD ORDERED that the tax rates are FIXED and taxes are LEVIED upon taxable property for fiscal year 1987-88 in accordance with the documents attached here.to. CONTINUED ON ATTACHMENT: YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER , SIGNATURE(S): ACTION OF BOARD ON SEP 1 1987 APPROVED AS RECOMMENDED OTHER VOTE OF SUPERVISORS X 1 HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUS (ABSENT . _} AND CORRECT COPY OF AN ACTION TAKEN AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD A13SENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. cc: County Administrator ATTESTED __ SEP -J-1987 Auditor-Controller PHIL BATCHELOR, CLERK OF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR I BY DEPUTY M382/7-83 Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Countywide Tax Levy for 1987-88 Section 93(b) of the Revenue and Taxation Code requires the county to levy an ad valorem property tax on taxable assessed value at a rate equal to $4.00 per $100 of assessed value and at an equivalent rate when the ratio prescribed in Section 401 is changed from 25 percent to 100 percent. Beginning in fiscal year 1981-82, Section 135(a) of the Revenue and Taxation Code states that the assessed value shall mean 100 percent of full value, and Section 135(b) states that the tax rate shall mean a rate expressed as a percentage of full value. Accordingly your Board should adopt the countywide tax levy of one percent (1%) as indicated. Amount to be Raised Rate as percentage on Secured Roll of full value Countywide Tax 382,992,471 1 .0000 DLB :SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: County Special District Bond Issues Tax Rates for 1987-88 In accordance with the terms of issue and the mandates contained in the various laws under which bond proceedings were conducted, the following tax rates should be levied by your Board for 1987-88 to meet the accruing charges of the following county special district bond issues. All of these bond issues were voter approved. Government Code Section 29142 allows collection fee for debt service requirements on bonds authorized and issued by special districts up to one- fourth of one percent. The tax amounts and rates include an additional one- fourth of one percent as county's collection fee. Amount Required Rate as percentage on Secured Roll of full value Orinda Fire 1968 Issue 30,126 .0030 Storm Drainage District #16 8,567 .0064 Sanitation District #76 14,817 .7836 County Service Area R-8 511 ,417 .0108 Sanitation District #15 253,089 .2416 DLB :SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Local Special District Bond Issues and Debt Service Tax Rates for 1987-88 In accordance with the terms of issue and mandates contained in the various laws under which debt and bond proceedings were conducted, the following tax levies should be made by your Board for 1987-88 to meet the accruing charges of the following local special district bond issues. All of these bond issues were voter approved. Government Code Section 29142 allows collection fee for debt service requirements on bonds authorized and issued by special districts up to one- fourth of one percent. The tax amounts and rates include an additional one- fourth of one percent as county's collection fee. Amount Required Rate as percentage on Secured Roll _ of full value Sanita r Districts : Central #2 412,100 .0026 Crockett-Valona 53,410 .0718 Mt. View 50,312 .0064 Rodeo 84,204 .0465 West County 1 ,648,425 . 1039 Stege 115,156 .0114 Water Districts : Crockett-Valona 52,678 .0620 E1 Sobrante 14,491 .0712 Walnut Municipal Improvement Districts : Bethel Island 24,367 .0315 DLB :SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Mart-inez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Tax Rate Reduction -- Kensington Fire District Section 100 of the Revenue and Taxation Code requires a tax rate reduction to the properties within the jurisdiction that requested that its property tax revenues be reduced. The Kensington Fire District has requested that its property tax revenues for 1987-88 be reduced by $ Accordingly this request is calculated with a negative tax rate and it is your duty to set this rate. Amount to be Credited Rate as percentage on Secured Roll of full value Kensington Fire 171 ,235 .0853 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Hospital District Tax Rate -- 1987-88 Certification received from the Los Medanos Hospital District Board of Directors indicate their tax requirement for their voter approved indebted- ness. Your duty to levy this rate is provided in Section 93(a) , Revenue and Taxation Code and Section 32221 , Health and Safety Code. Government Code Section 29142 allows collection fee for debt service requirements on bonds authorized and issued by special districts up to one- fourth of one percent. The tax amount and rate include an additional one- fourth of one percent as county's collection fee. Amount Required Rate as percentage on Secured Roll of full value Los Medanos Hospital 959,604 .0489 DLB :SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Marcinez., California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Tax Rate Reduction -- Mt. Diablo Hospital District Section 100 of the Revenue and Taxation Code requires a tax rate reduction to the properties within the jurisdiction that requested that its property tax revenue be reduced. The Mt. Diablo Hospital District requested no property tax revenue for 1987-88. Accordingly, this request is calculated with a negative tax rate and it is your duty to set this rate. Amount to be Credited Rate as percentage on Secured Roll _ of full value Mt. Diablo Hospital 80,606 .0014 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Contra Costa County Water District Tax Rates for 1987-88 Certifications received from the Board of Directors of the Contra Costa County Water District of the amounts required for their voter approved indebtedness will require the following levies and tax rates. Government Code Section 29142 allows collection fee for debt service requirements on bonds authorized and issued by special districts up to one- fourth of one percent. The tax amounts and rates include an additional one- fourth of one percent as county's collection fee. Amount Required Rate as percentage on Secured Roll of full value Contra Costa Water Land Levy 602,161 .0148 Contra Costa Water, Improvement District #1 527,359 .0074 Contra Costa Water, Improvement District #2 34,969 .0293 The duty of your Board to levy these rates are provided in Water Code Section 31158 for the land levy and Water Code Section 31702 for Improvement District #1 and Improvement District #2. DLB :SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Elementary School District Bond Interest and Redemption Tax Rates for 1987-88 In accordance with the terms of issue and the mandate contained in Section 15250 of the Education Code, your Board should make the following tax levies for 1987-88 to meet accruing charges of the following elementary school district bond issues. All of these bond issues were voter approved. Amount Required Rate of percentage on Secured Roll of full value Brentwood 20,555 .0066 Knightsen 28,002 .0346 Moraga 87,368 .0100 Oakley 25,992 .0057 Orinda 8E, 9C-10C 63,542 .0059 Walnut Creek DLB:SK:dh September 1 , 1987 T0: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: High School Districts' Bond Interest and Redemption Tax Rates t. In accordance with the terms of issue and the mandate contained in Section 15250 of the Education Code, your Board should make the following tax levies for 1987-88 to meet accruing charges of the following high school districts' bond issues. All of these bond issues were voter approved. Amount Required Rate as percentage on Secured Roll of full value Acalanes #7A-8B 61 ,382 .0010 Acalanes #8C-8D 91 ,685 .0015 Liberty #lE-2D 9,388 .0008 Richmond #5 108,304 .0018 QLB :SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: School Districts' Levies for State School Building Repayments and Lease/Purchase Requirements for 1987-88 Section 93(a) of the Revenue and Taxation Code provides for levies pursuant to Part 10, (commencing with Section 15000) of Division 1 and Section 39308 of the Education Code. The below listed levies and rates indicated as State School Building Repayment (SSB) are within Part 10 , Division 1 and Lease/ Purchase is covered by Section 39308 of the Education Code. These requirements were provided by the Superintendent of Schools and it is your duty to levy these rates. Amount Required Rate as percentage on Secured Roll of full value Moraga SSB 575,511 .0659 Richmond Unified SSB 1 ,198,701 .0198 San Ramon Unified Lease/Purchase 1 ,186,677 .0181 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Dublin-San Ramon Services District's Tax Rate for 1987-88 Certification received from Dublin-San Ramon Services District requires 1987-88 tax levy and rate for its voter approved indebtedness. The duty of your Board to levy this tax rate on the portion of this district within Contra Costa County is set forth in Sections 61755 and 61757, Government Code and Section 93(a) , Revenue and Taxation Code. Amount Required Rate as percentage on Secured Roll of full value Improvement District No. 1 Recreation Facilities 53,711 .0071 DLB/SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Cities' Tax Rates for Voter Approved Indebtedness 1987-88 Section 93(a) of the Revenue and Taxation Code allows levy of property tax to pay for voter approved indebtedness. The cities listed below have certified to us their tax rate for their voter approved indebt- edness requirements. Rate as percentage of full value Antioch .0030 Brentwood .0121 Concord .0249 Pittsburg .0100 Richmond Sewer .0173 Richmond Retirement .1400 DLB/SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, Cal.ifornia September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Joint School Districts' Tax Rates for 1987-88 Tax rates received from Alameda County for joint school districts within Alameda County and Contra Costa County will require the below listed tax rates and it is your duty to levy them. Section 93(a) of the Revenue and Taxation Code provides for levies pursuant to Part 10, (commencing with Section 15000) of Division 1 and Section 39308 of the Education Code. The items indicated as State School Building Repayment (SSB) are within Part 10, Division 1 and Lease/Purchase is covered by Section 39308 of the Education Code. The items indicated as bonds are voter approved indebtedness and are in accordance to terms of issue and mandate of Section 15250 of the Education Code. Amount Required Rate as percentage on Secured Roll of full value _ Pleasanton Joint Elementary SSB 4,230 .0636 Bonds 1 ,357 .0204 Amador Joint High SSB -- -- Bonds 984 .0148 Livermore Joint Unified SSB -- -- Lease/Purchase 31 ,179 .0876 Bonds 3,559 .0100 South County Community College Bonds 1 ,351 .0032 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER ' Contra Costa County Martinez, California September 1 , 1987 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Transit Districts ' Tax Rates for 1987-88 Certification received from the governing body of the inter-county district below calls for 1987-88 levy in its behalf at the following rate which is for voter approved indebtedness. Amount Required Rate as percentage on Secured Roll of full value _ San Francisco Bay Area Rapid 14,936,706 .0390 Transit District Levy required under provisions of Section 29128, Public Utility Code and Section 93(a) , Revenue and Taxation Code. DLB/SK:dh