HomeMy WebLinkAboutMINUTES - 09101991 - 1.124 I
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BOARD OF SUPERVISORS
FROM: KENNETH J. CORCORAN, Auditor-Controller wtr
Costa
DATE: September 10, 1991 COO*
SUBJECT: Adoption of Secured Tax Rates and Levying Property
Taxes for Fiscal Year 1991-92
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SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
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RECOMMENDATION:
Adopt the fiscal year 1991-92 tax rates as shown on the attached
and levy the taxes upon the taxable property of the county by the
adopted rates.
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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. For fiscal year 1991-92, the
adoption date was extended to September 10 by resolution adopted
by your Board on August 13, 1991 : 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.
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CONTINUED ON ATTACHMENT: YES i SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR i RECOMMENDATION OF ARD COMMITTEE
APPROVE OTHER
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SIGNATURE S :
ACTION OF BOARD ON ✓ / APPROVED AS RECOMMENDED OTHER _
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENTAND 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: Auditor-Controller I ATTESTED Q 9
County Administrator i PHIL BATCHELOR. CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
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' BY � ,DEPUTY
M382/7-83
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Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, 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 1991-92 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 ---
Martinez Unified 1,825,671 .0912
Mt. Diablo Unified 105,253 .0010
San Ramon Unified (including 164,201 .0017
component elementary)
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Joint School Districts' Tax Rates for 1991-92
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) ofthe 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 .0038
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Transit Districts' Tax Rates for 1991-92
Certification received from the governing body of the inter-county
district below calls for 1991-92 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 .0251
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Park District's Tax Rate for 1991-92
Certification received from the governing body of the inter-county
district below calls for 1991-92 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 .0028
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Dublin-San Ramon Services District's Tax Rates for 1991-92
Certification received from Dublin-San Ramon Services District requires
1991-92 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
.0014
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller A�
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 1991-92 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 2,702,016 .0315
Liberty 712,315 .0312
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Cities' Tax Rates for Voter Approved Indebtedness 1991-92
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 .0017
Concord .0094
Richmond Sewer .0054
Richmond Retirement .1400
Hercules .0240
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Tax Levy for Unitary and Operating Non-Unitary Property for 1991-92
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 1.0796
(UAONU)
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Countywide Tax Levy for 1991-92
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 528,452,707 1.0000
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: County Special District Bond Issues Tax Rates for 1991-92
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 1991-92 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 7,468 .0034
County Service Area R-8 513,873 .0085
Sanitation District #15 107,501 .0652
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
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SUBJECT: Local Special District Bond Issues and Debt Service Tax Rates
for 1991-92
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 1991-92 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 #2 404,592 .0018
Crockett-Valona 33,266 .0347
Mt. View 51,695 .0048
Rodeo 79,990 .0378
West County 230,446 .0101
Water Districts;
Crockett-Valona 44,983 .0427
E1 Sobrante -- --
Municipal Improvement Districts:
Bethel Island 20,716 .0180
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, 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 1991-92 be reduced by $2,570,433. 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 2,471,591 (.0274)
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Hospital District Tax Rate -- 1991-92
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 733,050 .0367
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Contra Costa County Water District Tax Rates for 1991-92
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 602,577 .0104
Contra Costa Water, Improvement
District #1 544,315 .0058
Contra Costa Water, Improvement
District #2 39,038 .0223
KJC/SY:dh
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
September 10, 1991
TO: Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: Elementary School District Bond Interest and Redemption
Tax Rates for 1991-92
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 1991-92 to meet accruing charges of the following elementary school
district bond issues. All of these bond issues were voter approved.
Amount Required Rate as Percentage
on Secured Roll of Full Value
Brentwood 319,173 .0559
Knightsen --- --
Moraga 39,763 .0034
Oakley 20,452 .0025
Orinda 8E, 9C-10C --- --
KJC/SY:dh