HomeMy WebLinkAboutMINUTES - 08281990 - 1.54 1054
TO: BOARD OF SLIPERVISORS (( }}
FROM: Donald L. Bouchet , Auditor-Controller Cwtra
Costa
DATE: August 28, 1990 COAT
SUBJECT: Adopting Secured Tax Rates and
Levying Property Taxes for Fiscal Year 1990-91
SPECIFIC REWUEST(S) OR RECOMMENDATION(S ) a BACKGROUND AND JUSTIFICATION
RESOLUTION NO. 90/581
Recommendation:
Adopt the fiscal year 1990-91 tax rates as shown on the attached
and levy the taxes upon the taxable property of the county by the
adopted rates .
Reasons for Recommendation:
State law requires the adoption by resolution of the several tax
rates as calculated by the auditor on or before the first business
day of September of each year . State law further requires the
board to levy the taxes upon the taxable property of the county in
specific sums in terms of the rates so adopted.
CONTINUED ON ATTACHMENTYES SIGNATURE:
_ RECOMMENDATION OF COUNTY ADMINISTRATOR RI-COMMENDATION OF BOARD COMMITTEE
APPROVE __ OTHER
S 1 GNATURE(S 1: ....._
ACTION OF BOARD OIV , . A:'PROVED AS RFCCo MENDED -2c OTHER
RESOLUTION N0, 90/581
VOTE_ OF SUPERVISORS -
i HEREBY CER'(IFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT _ AND CORREC4COPY Or AN ACTION TAKEN
AYES: NOES'. AND ENTERED ON TIC MINUTES OF THE BOARD
ABSENT; ADSTAIN: _ _ OF SUPERVISORS ON THE DATE SHOWN.
ATTESTED
AUG 2 8 1990_
cc: Auditor-Controller -- —
County Administrator PHIL BATCHELOR. CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
BY DEPUTY
M382/7-83
i
Office ofr
COUNTY AUDITOR-CONTROLLER � �J 4
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Su�p�er�vi cors
FROM: Donald L. Bouchet, Auditor-Controller
SUBJECT: Countywide Tax Levy for 1990-91
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
must 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 489,789,394 1 .000
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors r
FROM: Donald L. Bo et, Auditor- ontroller
SUBJECT: County Special District Bond Issues Tax Rates for 1990-91
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 1990-91 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
Storm Drainage District #16 7,386 .0036
County Service Area R-8 515,413 .0090
Sanitation District #15 85,803 .0601
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors
FROM: Donald L. ou�Auditor-Controller
SUBJECT: Local Special District Bond Issues and Debt Service Tax Rates
for 1990-91
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 1990-91 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 #2 405,010 .0019
Crockett-Valona 33,729 .0390
Mt. View 47,899 .0048
Rodeo 77,123 .0358
West County 112,020 .0053
Water Districts:
Crockett-Valona 47,090 .0495
E1 Sobrante 6,818 .0277
Municipal Improvement Districts:
Bethel Island 18,650 .0180
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
. Martinez, California
August 21 , 1990
TO: Board of Supervisors
FROM: Donald L. Bouchet, Auditor-Controller
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 1990-91 be reduced by $1 ,478,132. 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 1 ,438,564 <.0177>
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors
FROM: . Donald L. Bouchet, Auditor-Controller
SUBJECT: Hospital District Tax Rate -- 1990-91
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 791 ,491 .0397
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors
_ �
FROM: Donald L. Bouche Auditor-Controller
SUBJECT: Contra Costa County Water District Tax Rates for 1990-91
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.
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.
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 593,823 .0112
Contra Costa Water, Improvement
District //1 515,713 .0059
Contra Costa Water, Improvement
District #2 33,708 .0205
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors
FROM: Donald L. Bouchet, uditor-Controller
SUBJECT: Elementary School District Bond Interest and Redemption
Tax Rates for 1990-91
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 1990-91 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
Knightsen 24,047 .0249
Moraga 39,767 .0036
Oakley 21 ,369 .0031
Orinda BE, 9C-10C 11 ,369 .0009
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
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 1990-91 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 2,385,458 .0298
Liberty 840,826 .0426
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County,
Martinez, California
August 21 , 1990
TO: Board of Supervisors C
FROM: Donald L. Bouchet, Audior-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 1990-91 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 129,200 .0048
Martinez Unified 2,077,990 .1121
Mt. Diablo Unified 177,212 .0017
San Ramon Unified (including 197,463 .0022
component elementary)
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors
FROM: Donald L. Bouchet, Auditor- ontroller�_ .
SUBJECT: School Districts' Levies for State School Building Repayments
and Lease/Purchase Requirements for 1990-91
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 465,516 .0419
Richmond Unified SSB --- ---
San Ramon Unified Lease/Purchase 928,271 .0101
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors
FROM: Donald L. BoChet, Auditor-Controller
SUBJECT: Transit Districts' Tax Rates for 1990-91
Certification received from the governing body of the inter-county
district below calls for 1990-91 levy in its behalf at the following rate
which is for voter approved indebtedness. Levy required under provisions
of Section 29128, Public Utility Code and Section 93(a) , Revenue and Taxation
Code.
Rate as Percentage
of Full Value
San Francisco Bay Area Rapid
Transit District .0250
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors C�
FROM: Donald L. Bouchet, uditor-Controller
SUBJECT: Park District's Tax Rate for 1990-91
Certification received from the governing body of the inter-county
district below calls for 1990-91 levy in its behalf at the following rate
which is for voter approved indebtedness. Levy authorized under provisions
of Section 5568, Public Resources Code and Section 93(a) , Revenue and Taxation
Code.
Rate as Percentage
of Full Value
East Bay Regional Park .0032
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors
FROM: Donald L. Bouchet ditor-Eon-troller
SUBJECT: Dublin-San Ramon Services District's Tax Rate for 1990-91
Certification received from Dublin-San -Ramon Services District requires
1990-91 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 .0017
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors
FROM: Donald L. Bouchet, Auditor-Controller
SUBJECT: Cities' Tax Rates for Voter Approved Indebtedness 1990-91
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 .0021
Brentwood ---
Concord 0205
Pittsburg ---
Richmond Sewer .0096
Richmond Retirement .1400
Hercules .0260
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors
FROM: Donald L. Bouchet, Auditor-Controller
SUBJECT: . Tax Levy for Unitary and Operating Non-Unitary Property for 1990-91
Section 98.9 of the Revenue and Taxation Code provides for a specified
tax rate for properties assessed as Unitary and Operating Non-Unitary (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 .0846
(UAONU)
DLB:SK:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
T0: Board of Supervisors
FROM: Donald L. Bouchet, Auditor-Controller
SUBJECT: Joint School Districts' Tax Rates for 1990-91
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 within this county.
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 .0037
South County Community
College Bonds ---
DLB:SK:dh
Office of S
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 21 , 1990
TO: Board of Supervisors (,
FROM: Donald L. Bouchet, Auditor-Controller
SUBJECT: Joint School Districts' Tax Rates for 1990-91
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 within this county.
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 .0037
South County Community
College Bonds ---
DLB:SK:dh