HomeMy WebLinkAboutMINUTES - 08301988 - 1.49 TO: BOARD OF SUPERVISORS
FROM: Donald L. Bouchet, County Auditor-Controller ontra
Costa
DATE: August 30 , 1988 C0
SUBJECT: Fixing Secured Tax Rates and �Jl��
Levying Property Taxes
SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & 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 1988-89 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 for 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 1988=89
in accordance with the documents attached hereto.
� LAG
CONTINUED ON ATTACHMENT; YES SIGNATURE;
1
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER -
SIGNATURE(S): Q _
ACT ION OF BOARD ON A_u u ;t 30 3 19 _ Ai+PROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT TZT , -TV ) AND CORRECT COPY. OF AN ACTION TAKEN
AYES: NOES. AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
cc: County Administrator` ATTESTED
County Auditor-Controller PHIL BATCHELOR, CLERK OF THE, BOARD OFF
SUPERVISORS AND COUNTY ADMINISTRATOR
BY f �'
M382/1-83. G���-�/� _'_,DEPUTY
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors //��
FROM: Donald L. Bouchet, Auditor-Control er
SUBJECT: Countywide Tax Levy for 1988-89
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 394,565,998 1 .0000
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L. Bouchet �i4t -r-Contro-]I-
SUBJECT:
Tax Levy for Unitary and Operating Nonunitary Property for 1988-89
Section 98.9 of the Revenue and Taxation. Code provides for a specified .
tax rate for properties assessed as unitary and operating nonunitary (UAONU)
property assigned to one countywide tax rate area. This rate is determined
as indicated below.
Rate as percentage
of full value
Countywide Tax 1 . 0804
(UAONU)
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors /
FROM: Donald L. Bouchet, Auditr-Controller
SUBJECT: County Special District Bond Issues Tax Rates for 1988-89
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 1988-89 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 31 ,527 .0031
Storm Drainage District #16 7,139 .0045
Sanitation District #7B --- --_
County Service Area R-8 503,784 .0102
Sanitation District #15 211 ,631 . 1843
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L. Bouchet Audi or-Controller
SUBJECT: Local Special District Bond Issues and Debt Service Tax Rates
for 1988-89
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 1988-89 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
Sanitary Districts :
Central #2 398,899 .0024
Crockett-Valona 42,904 .0610
Pit. View .46,010 .0054
Rodeo 77,036 .0411
West County 1 ,586,765. .0925
Stege --- ---
Water Districts :
Crockett-Valona 45,602 .0569
E1 Sobrante 13,989 .0665
Municipal Improvement Districts:
Bethel Is:l.and 22,092 .0279
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
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 1988-89 be reduced by $ 165,000 . 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 158,911 .0734
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L. Bouchet, Auditor-Cont ler
SUBJECT: Tax Rate Reduction -- San Ramon 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 San Ramon Fire District has requested
that its property tax revenues for 1988-89 be reduced by $253,918. 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
San Ramon ' Fire 253,918 .0043
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L. Bouchet, Audi tor-Control ler
SUBJECT: Hospital District Tax Rate -- 1988-89
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 authori.zed 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 663,093 .0396
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L. Bouchet, Audi tor-Control 1 er
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 1988-89. 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 99,820 .0018
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors ,
FROM: Donald L. Bouchet, Auditor-Controller
SUBJECT: Contra Costa County Water District Tax Rates for 1988-89
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 600,908 .0125
Contra Costa Water, Improvement 524,662 .0070
District #1
Contra Costa Water, Improvement 33,196 .0266
District #2
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
August 30, 1988
TO: Board of Supervisors
FROM:
Donald L. Bouchet Auditor-Controller
SUBJECT: Elementary School District Bond Interest and
Redemption Tax Rates for 1988-89
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 1988-89 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 16,669 .0055
Knightsen 28,073 .0351
Moraga 78,690 .0085
Oakley 25,750 .0051
Orinda 8E, 9C-lOC 10,475 .0010
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
'ek "Al
FROM: Donald L. Bouchet, Auditor Controller
SUBJECT: High School Districts' Bond Interest and Redemption Tax Rates
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 1988-89 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
Acalanes #8C-8D 90,184 .0014
Liberty 366,725 .0255
Richmond #5 120,195 .0020
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L. Bouchet, Audito --Controller
SUBJECT: Unified School Districts' Bond Interest and Redemption Tax Rates
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 1988-89 to meet accruing charges of the following unified
school district bond issues. All of these bond issues were voter approved.
Amount Required Rate as percentage
on Secured Roll of full value
Antioch Issue 5-7B 221 ,836 .0118
Martinez Unified 437,839 .0264
.Mt. Diablo Unified 222 ,582 .0024
Richmond Unified IA-IC 121 ,731 .0020
San Ramon Unified (including
component e:l,ementary) 238,980 .0035
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
e
FROM: Donald L. Bouchet, Auditor-Controller
SUBJECT: School Districts' Levies for State School Building Repayments
and Lease/Purchase Requirements for 1988-89
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 611 ,134 .0654
Richmond Unified SSB 193,710 .0031
San Ramon Unified Lease/Purchase 883,115 .0129
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L. Bouchet, Audi or-Contro ler
SUBJECT: Transit Districts' Tax Rates for 1988-89
Certification received from .the governing body of the inter-county
district below calls for 1988-89 levy in its behalf at the following rate
which is for voter approved indebtedness.
Rate as percentage
of full value
San Francisco Bay Area Rapid
Transit District .0372
Levy required under provisions
of Section 29128, Public
Utility Code and Section
93(a) , Revenue and
Taxation Code.
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L: Bouchet, Audito 4-Controller
SUBJECT: Dublin-San Ramon Services District's Tax Rate for 1988-89
Certification received from Dublin-San Ramon Services District requires
, 1988-89 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.
Rate as percentage
of full value
Improvement District No. 1 .0041
Recreation Facilities
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L. Bouchet, Audi 6r- ontro r
SUBJECT: Cities' Tax Rates for Voter Approved Indebtedness 1988-89
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 .0026
Brentwood ---
Concord .0249
Pittsburg .0029
Richmond Sewer .0089
Richmond Retirement .1400
Hercules .0726
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 30, 1988
TO: Board of Supervisors
FROM: Donald L. Bouchet, Au 'tor-Control er
SU BJ ECT: Joint School Districts ' Tax Rates for 1988-89
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 l 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.
Rate as percentage
of full value
Dublin Unified_.- =:SSB .0673
_ - -- - Bonds .0058
Amador Joint High SSB
Bonds „0112
Livermore Joint Unified SSB
Lease/Purchase .0952
Bonds .0076
.South County Community
College Bonds .0008
DLB:SK:dh