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Home My WebLink AboutMINUTES - 08291989 - 1.51 TO: BOARD OF SUPERVISORS + FROM: Donald L. Bouchet, County Auditor-Controller Contra Costa DATE'. - County August 29, 1989 SUBJECT: Fixing Secured Tax Rates and Levying Property Taxes RESOLUTION N0: 89/578 SPECIFIC REQUEST(S) OR RECOMMENDATION(S ) & BACKGROUND AND JUSTIFICATION f b i 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 1989-90 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 1989-90 in accor- dance with the documents attached hereto. 1• i. f ' t G f: i, i i' L i. F I` is c CONTINUED ON ATTACHMENT: YES SIGNATURE: -� RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S): ACTION OF BOARD ON AUG + 9 1989 APPROVED AS RECOMMENDED OTHER _ RESOLUTION NO. 89/578 VOTE OF SUPERVISORS 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 ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. AUG 2 9 1989 cc: County Administrator ATTESTED County Auditor-Controller PHIL BATCHELOR, CLERK OF THE BOARD OF I SUPERVISORS AND COUNTY ADMINISTRATOR t BY �� ,DEPUTY M382/7-83 t Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchee,&AudiWtor-Controller SUBJECT: Countywide Tax Levy for 1989-90 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 of the Revenue and Taxation Code 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 438,442,181 1 .0000 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Control er SUBJECT: County Special District Bond Issues Tax Rates for 1989-90 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 1989-90 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 - -- Storm Drainage District #16 7,420 .0040 County Service Area R-8 491 ,259 .0092 Sanitation District #15 240,685 .1940; DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors S � FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Local Special District Bond Issues and Debt Service Tax Rates for 1989-90 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 1989-90 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 #2 381 ,485 .0020 Crockett-Valona 38,032 .0495 Mt. View .53,063 .0059 Rodeo 82,148 .0411 West County 1 ,167,533 .0611 . Water Districts: Crockett-Valona 47,396 .0546 E1 Sobrante 13,915 .0608 Municipal Improvement Districts: Bethel Island 20,675 .0240 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller Vl 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 1989-90 be reduced by $ 511 ,397 . 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 482,477 .0070 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Hospital District Tax Rate -- 1989-90 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 671 ,479 .0349 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Contra Costa County Water District Tax Rates for 1989-90 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 573,419 .0152 Contra Costa Water, Improvement 482,262 .0060 District #1 J Contra Costa Water, Improvement 32,459 .0227 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 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Elementary School District Bond Interest and Redemption Tax Rates for 1989-90 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 1989-90 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 Knightsen 26,286 .0299 Moraga 59,169 .0058 Oakley 22,470 .0039 Orinda 8E, 9C-lOC 10,096 .0009 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors 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 1989-90 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 #8C-8D 1 ,136,198 .0155 Liberty 382,186 .0227 Richmond #5 -- -- DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-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 1989-90 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 85,543 .0037 Martinez Unified 1 ,798,255 . 1049 Mt. Diablo Unified 76,212 .0008 Richmond Unified lA-1C -- -- San Ramon Unified (including 172,111 .0022 component elementary) DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: School Districts' Levies for State School Building Repayments and Lease/Purchase Requirements for 1989-90 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 645,773 .0628 Richmond Unified SSB 124,078 .0019 San Ramon Unified Lease/Purchase 183,100 .0024 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Transit Districts' Tax Rates for 1989-90 Certification received from the governing body of the inter-county district below calls for. 1989-90 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 .0319 Transit District 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 2.9, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Contr�er ~ SUBJECT: Park District's Tax Rate for 1989-90 Certification received from the governing body of the inter-county district below calls for 1989-90 levy in its behalf at the following rate which is for voter approved indebtedness. Rate as percentage of full value East Bay Regional . Park .0047 Levy authorized under provisions of Section 5568, Public Resources Code and Section 93(a) , Revenue and Taxation Code. DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Control feO SUBJECT: Dublin-San Ramon Services District' s Tax Rate for 1989-90 Certification received from Dublin-San Ramon Services District requires 1989-90 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 .0046 DLB/SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors W116� FROM: Donald L. Bouchet, Auditor- on roller SUBJECT: Cities ' Tax Rates for Voter Approved Indebtedness 1989-90 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 indebted- ness requirements. Rate as percentage of full value Antioch .0023 Brentwood -- Concord .0249 Pittsburg -- Richmond Sewer .0101 Richmond Retirement .1400 Hercules .0395 DLB:SK:dh Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 29, 1989 TO: Board of Supervisors FROM: Donald L. Bouchet, A ditor-Controller SUBJECT: Joint School Districts ' Tax Rates for 1989-90 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. Rate as percentage of full value Livermore Joint Unified SSB -- Lease/Purchase .1438 Bonds .0063 South County Community College Bonds .0002 DLB:SK:dh