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TO: BOARD OF SUPERVISORS ;
FROM: William J. Pollacek, Treasurer-Tax Collector Costa
DATE: July 25, 2006
�Qsr�`.COUIy Gov County
SUBJECT: Ordinance and Resolution to Increase Fees of Treasurer-Tax .s �,
2`
Collector for Certain Services
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
1. OPEN public hearing on Resolution No. 2006/406 and Ordinance No. 2006-28, each of which
increase the fees for certain services of the Treasurer-Tax Collector pursuant to California
Revenue and Taxation Code Sections 2621 and 2922, California Government Code Section
54985, and County Ordinance Code Section 620-2.008.
2. RECEIVE oral and written testimony regarding the proposed fees.
3. CLOSE hearing.
4. ADOPT Resolution No. 2006/406, and findings contained therein, approving fee increases for
services performed by the Treasurer-Tax Collector for processing returned checks, certifying
bulk transfers, issuing subdivision certification/bonds, and collecting delinquent unsecured
property taxes.
5. FIND, that $20 is the amount reasonably necessary to recover the cost of preparing delinquent
secured tax records and giving notice of the delinquency, and ADOPT Ordinance No. 2006-28
changing the fee for preparing delinquent secured tax records and giving notice of the
delinquency to $20 per delinquency.
FISCAL IMPACT:
It is anticipated the increased fees will generate approximately $344,030 in new revenue to help
offset the Tax Collector's costs of providing certain special services, and thus proportionately reduce
the County's costs to the Tax Collector's annual budget.
CONTINUED ON ATTACHMENT: X YES SIGNATURE: dY . ,, f (� / �D I CC
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE l
�--' APPROVE _ OT,Hy'E/7Rry�
SIGNATURES: qq�
ACTION OF B AR ON c _ APPROVED AS RECOMMENDED 4/ CHER
CLOSED PUBLIC HEARING: NO PUBLIC COMMENT.
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT
COPY OF AN ACTION TAKEN AND ENTERED ON MINUTES OF
J ) THE BOARD OF SUPERVISORS ON THE DATE SHOWN.
'V UNANIMOUS(ABSENT
AYES: NOES:
ABSENT: ABSTAIN:
Contact:Joslyn Mitchell (957-2810) +ry
ATTESTED
Originating Department: Treasurer-Tax Collector's OfficeC EN,CLMK OF THE BOARD OFSUPERVISORS
cc: Auditor-Controller N C TY ADMINISTRATOR
County Counsel(Gelston) .,
BY: DEPUTY
SUBJECT: Ordinance and Resolution to increase Fees of Treasurer-Tax Collector for Certain
Services
DATE: July 25,, 2006
PAGE: 2
BACKGROUND/REASON (SI FOR RECOMMENDATION (S):
As more fully detailed in Resolution 2006/406 and Ordinance No. 2006-28, the Tax Collector currently
charges certain fees for the collection of delinquent secured and unsecured property taxes and other
services performed in connection with such collections. Certain of the fees for these services were
approved by the Board of Supervisors in 1992, while the fee for preparing delinquent secured tax
records and providing notice of delinquencies is charged pursuant to Revenue & Taxation Code §
2621, which was last amended in 1983.
Preparation and Notice of Secured Tax Delinquencies.
Revenue and Taxation Code. §. 2621 allows the Tax Collector to charge a fee of $10.00 for the
preparation of delinquent secured tax records and giving notice of delinquency on each separate
valuation on the secured roll. California Government Code § 54985 provides that, with specified
exceptions, notwithstanding any other provision of law that prescribes an amount of a fee that may be
levied by a county, a county board of supervisors shall have the authority to increase or decrease the
fee or charge in the amount reasonable to recover the cost of providing any product or service or the
cost of enforcing any regulation for which the fee is levied. Revenue and Taxation Code §. 2621 has
not been amended since 1983. The Tax Collector is unable to recover the cost of the preparation of
delinquent secured tax records and giving notice of delinquency on each separate valuation on the
secured roll for $10 per delinquency. Attached hereto as Exhibit A are calculations indicating that a
fee of $20 per each secured delinquency is necessary for the Tax Collector to recover the cost of the
preparation of delinquent secured tax records and giving notice of delinquency. Ordinance No. 2006-
28 attached hereto authorizes the Tax Collector to charge $20 per each delinquency on the secured
roll.
Delinquent Unsecured Taxes
Revenue and Taxation Code § 2922 allows the Tax Collector to recover the actual costs of collecting
delinquent unsecured taxes. In collecting delinquent unsecured property taxes, the Tax Collector
currently charges (i) $20.00 for notifying the taxpayer of the delinquency, (ii) $2.00 for providing a
duplicate delinquent unsecured tax lien release, and (iii) $43.00 for posting notice of a property
seizure to satisfy an unsecured property tax delinquency. Because of the unique nature of unsecured
property taxes, the Tax Collector spends much more time and resources in locating and consulting
taxpayers on their obligation to pay than it does for delinquent secured property taxes. The current
fees for these services are inadequate to recover today's costs of providing them as the attached
calculations indicate (see Exhibit B). Therefore, the Tax Collector requests that the fees set forth in
Resolution No. 2006/406 attached hereto be approved.
Lien Release and Dishonored Check Fees
County Ordinance Code Section 620.2-008 authorizes the Tax Collector to review annually the fees
and services listed therein and provide an adjusted fee schedule to the Board for its consideration
and approval so as to recover the costs reasonably borne to provide the service listed therein. The
fees currently charged by the Tax Collector under Section 620.2-008 for (i) the processing of checks
returned for non-sufficient funds ($52), (ii) the issuance of bulk transfer certificates ($12), and the
issuance of subdivision certification / bonds ($15), were set pursuant to Resolution 1992/112. The
current fees for these services. are inadequate to recover today's costs of providing them as the
attached calculations indicate (see Exhibit C). Therefore, the Tax Collector requests that the Board
approve the replacement of the Fee Schedule attached to Resolution 1992/112 and the superseding
thereof by the Fee Schedule attached to Resolution No. 2006/406 attached hereto.
The increase of the fees set forth in attached Resolution 2006/406 and Ordinance No. 2006-28 will
become effective during the 2006-2007 fiscal year and the additional revenues from these source will
be first realized in fiscal year 2006-2007. The increased fees will become effective 30 days after the
Board approves Resolution 2006/406 and Ordinance No. 2006-28, and the $20 delinquent cost will
be printed on the 2006-07 Secured and Supplemental tax bills beginning September 5, 2006. It is
anticipated the increased fees will generate approximately $344,030 in new revenue to help offset
Tax Collector's costs of providing the services, and thus proportionately reduce the County's costs to
the Tax Collector's annual budget. I
The notice of the public hearing as required by Government Code Section 6062a was published twice
I
during the ten-day period prior to the hearing, with at least two publications separated by five days.
EXHIBIT A
CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR
REVIEW OF DELINQUENT COSTS AND REVENUES
FOR DELINQUENT 2ND INSTALLMENT OF SECURED AND SUPPLEMENTAL TAXES
(Rev. &Tax C. §2621, Govt C. § 54985)
Fee Increase from $10 to $20
As Table A below indicates, an Account Clerk —Advance position spends approximately 65% of their time
preparing delinquent secured tax records and providing notice of delinquent second installment secured property
taxes. The "Percentage of Time Dedicated" in Table A was established by the Tax Collector Department's Tax
Operations Supervisor, who is responsible for managing the personnel preparing delinquent secured tax records
and providing notice of delinquency. Since the Account Clerk—Advance position only spends approximately 65%
of their time preparing delinquent tax records and providing notice of delinquent secured property taxes, only 65%
of the $109,202 fully burdened rate (as detailed below) for the position ($70,981), can be allocated to these
services. Table A sets forth the approximate percentage of time each of the staff positions listed therein spend
preparing delinquent secured tax records and providing notice of delinquent second installment secured property
taxes and calculates how much of each of their fully burdened rate can be allocated to preparing delinquent
secured tax records and providing notice of delinquent second installment secured property taxes.
Pursuant to Revenue & Taxation Code § 2621, the Tax Collector currently charges a fee of $10.00 per
parcel for preparing delinquent secured tax records and giving notice of delinquency on each separate valuation.
As set forth below in the Costs and Revenue sections and Table A, this fee is insufficient to recover the cost of
performing this service mandated by Revenue & Taxation Code §2621. Government Code § 54985 provides that,
with specified exceptions, notwithstanding any other provision of law that prescribes an amount of a fee that may
be levied by a county, a county board of supervisors shall have the authority to increase or decrease the fee or
charge in the amount reasonably necessary to recover the cost of,providing any product or service or enforcing any
regulation for which the fee is levied. The following analysissupports an increase in the fee the Tax Collector
charges for performing the service required by Revenue &Taxation Code§ 2621 to$20.00 per delinquent parcel in
order that it can recover the cost of providing this service.
The annual salary, benefits and indirect costs for each ofd the staff personnel preparing delinquent secured
tax records and providing notice of delinquency that are attributable to this task are set forth in the Table A below.
For example, a staff person in the position of Account Clerk - Advance earns an annual salary of $48,192 and
receives benefits of approximately $25,493, for total salary and benefits ("S&B") of $73,686. In addition, a portion
of the Tax Collector's expenses for services, supplies, building occupancy costs, fixed assets and overhead
(collectively, "Indirect Costs"), are attributable to the Account Clerk—Advance position. Based on fiscal year 2004-
05 figures, the Tax Collector's costs of services and supplies represent 37.8% of staff S&B and overhead costs are
equal to 10.4% of staff S&B. This means that the Indirect Costs allocable to the Account Clerk—Advance position
are 37.8% of the position's $73,686 S&B ($27,853) and the costs of overhead allocable are 10.4% of the position's
$73,686 S&B ($7,663). Government Code § 54985 requires that any indirect costs reflected in fees charged for a
certain service are limited to items provided for in the Federal Office of Management and Budget Circular A-87, and
such is the case for each of the Indirect Costs charged by the Tax Collector for preparing delinquent secured tax
records and providing notice of delinquency. Taking into consideration the Account Clerk — Advance position's
salary, benefits, and the allocable portion of Indirect Costs, results in a total annual rate of $109,202. These
calculations apply to each of the twelve positions listed in Table A below and yield the following costs of preparing
the delinquent secured tax records and providing notice thereof:
Costs (21,500 Parcels 2nd Installment Delinquent)
Salary and Benefits' (S&B) 291,531
Services and Supplies (37.80% of S&B)z 110,199
Indirect Costs (Rate: 10.4% of S&B)3 30,319
Total Estimated Cost to prepare delinquent secured 432,049
tax roll and provide notice for 21,500 parcels
As shown in Table A, the total cost of $432,049 for preparing the delinquent secured tax records and
providing notice thereof, calculates to approximately $20 per parcel when 21,500 parcels are delinquent as was the
case for fiscal year 2004-05. The current revenue received by charging a fee of$10 per parcel for this service is as
follows:
Revenue
Total Cost of Preparing and Noticing $432,049
Delinquent Secured Taxes (21,500 Delinquencies)
Delinquent Cost Charge 215,000
2004-20015 charges (21,500 x$10,00)
Total Estimated Revenue 215,000
Cost over Revenue 217,049
Additional Revenue @ 21,500 from 215,000
Proposed Cost Increase to $20.00
Net Cost over Revenue 2,049
As these calculations and Table A demonstrate, the Tax Collector needs to increase the fee that it charges
for preparing delinquent secured tax records and providing noticelof the delinquencies to $20 per delinquent parcel
in order to recover the cost of providing this service. Based on the above narrative and calculations and Table A,
this increase is reasonable in amount and is only designed tol allow the Tax Collector to recover the cost of
providing the service required by Revenue and Taxation Code§ 2621.
Table A
Delinquent Secured Property Tax Collection Staff(21,500 Installments)
Maximum 52.90% 37.80% 10.40% Fully Percentage Total
Position Title Monthly Annual Estimated Total Services& , Bldg Occ, Burdened of Time Annual
Salary Salary Benefits- S&B Supplies FA&OH Annual Rate Dedicated Cost
Account Clerk-Advance 4,016 48,192 25,493.57 73,686 27,853.14 7,663.30 109,202.01 65% 70,981.31
Account Clerk-Advance 4,016 48,192 25,493.57 73,686 27,853.14 7,663,30 109,202.01 65% 70,981.31
Account Clerk-Experience 3,512 42,144 22,294.18 64,438 24,357.63 6,701.57 95,497.38 25% 23,874.34
Account Clerk-Experience 3,512 42,144 22,294.18 64,438 24,357.63 6,701.57 95,497.38 25% 23,874.34
AccountClerk-Supervisor 4,930 59,160 31,295.64 90,456 34,192.23 9,407.39 134,055.26 30% 40,216.58
Account II 5,215 62,580 33,104.82 95,685 36,168.86 9,951.22 141,804.90 15% 21,270.74
Clerk-Experienced 3,199 38,388 20,307.25 58,695 22,186.81 6,104.31 86,986.36 20% 17,397.27
Field Tax Collector 4,071 48,852 25,842.71 74,695 28,234.60 7,768.25 110,697.56 15% 16,604.63
Property Tax Business Systems Mgr 8,476 101,712 53,805.65 155,518 58,785.67 16,173.84 230,477.15 2% 4,609.54
Senior Field Tax Collector 4,522 54,264 28,705.66 82,970 31,362.53 8,628.84 122,961.03 15% 18,444.15
Tax Operations Supervisor 6,183 74,196 39,249.68 113,446 42,882.47 11,798.35 168,126.50 25% 42,031.63
Tax-Defaulted Real Property Spee 4,626 55,512 29,365.85 84,878 32,083.83 8,827.30 125,788.97 65% 81,762.83
1,032,588.74 1390,318.55 107,389.23 1,530,296,52 28% 432,048.68
Weighted Percentage of Time of 28%(Total Annual Cost/Full Annual Rate) 291,530.82 110,198.65 30,319.21 432 048.68
Per Parcel Cost for 21,500 Delinquent 2nd Secured&Supplemental Installments 13.56 5.13 1.41
`Derived from Human Resources Dept.salary rates as of April 2006
"This percentage represents the total benefits received by Treasurer-Tax Collector staff for the pay period ending December 31,2005 divided
by total salaries paid to Treasurer-Tax Collector staff for the pay period ending December 31,2005,as calculated by the Auditor-Controller.
'This amount represents the salary and benefits for each of the staff positions listed in Table A, multiplied by the
respective percentage of time the staff person spent preparing delinquent tax records and giving notice of delinquent second
installment of secured and supplemental taxes.
2 This percentage is derived by dividing the total services and supplies expenses of the Treasurer-Tax Collector office
during fiscal year 2004-05 by the total salaries of the Treasurer-Tax Collector office during fiscal year 2004-05, as calculated by
the Auditor-Controller.
3 This percentage is derived by dividing the total expenses of th,e Treasurer-Tax Collector for building occupancy, fixed
assets and overhead as set forth in the Contra Costa County Plan 2005-06, prepared by the Auditor-Controller(at page 126), by
the total salaries of the Treasurer-Tax Collector office`during fiscal year 2004-05.
EXHIBIT B
CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR
REVIEW OF DELINQUENT COSTS AND REVENUES
FOR DELINQUENT INSTALLMENT OF,UNSECURED TAXES
(Rev. &Tax C. § 29 2)
Fee Increase from $20 to $30
As Table B-1 below indicates, an Account Clerk — Experience position spends approximately 20% of their time
collecting delinquent unsecured property taxes. The"Percentage of Time Dedicated" in Table B-1 was established by the
Tax Collector Department's Tax Operations Supervisor, who is responsible for managing the personnel responsible for
collecting delinquent unsecured property taxes. Since the Account Clerk — Experience position only spends
approximately 20% of their time collecting delinquent unsecured property taxes, only 20% of the $95,497 fully burdened
rate for the position ($19,099), can be allocated to these services. Table B-1 sets forth the approximate percentage of
time each of the staff positions listed therein spend collecting delinquent unsecured property taxes and calculates how
much of each of their fully burdened rate can be allocated to collecting delinquent unsecured property taxes.
Pursuant to Revenue & Taxation Code § 2922, the Tax Collet for may collect actual costs of collection incurred by
the county up to the time a delinquency for unsecured property taxesi are paid. The Tax Collector currently charges a fee
of $20.00 per delinquency for collecting delinquent unsecured property taxes. As set forth below in the Costs and
Revenue section and Table B-1, this fee is insufficient to recoverlthe actual cost of collecting delinquent unsecured
property taxes. The following analysis supports an increase in the fee the Tax Collector charges for collecting delinquent
unsecured property taxes to $30.00 per delinquency in order that it can collect actual costs of collection incurred by the
county up to the time a delinquency for unsecured property taxes are paid.
The annual salary, benefits and indirect costs for each of ithe staff personnel collecting delinquent unsecured
property taxes are set forth in the Table B-1 below. For example, a staff person in the position of Account Clerk -
Experience earns an annual salary of $42,144 and receives benefits of approximately $22,294, for total salary and
benefits ("S&B") of $64,438. In addition, a portion of the Tax Collector's expenses for services, supplies, building
occupancy costs, fixed assets and overhead (collectively, "Indirect Costs"), are attributable to the Account Clerk —
Experience position. Based on fiscal year 2004-05 figures, the TaxlCollector's costs of services and supplies represent
37.8% of staff S&B and overhead costs are equal to 10.4% of staff S&B. This means that the Indirect Costs allocable to
the Account Clerk — Experience position are 37.8% of the position's $64,438 S&B ($24,357) and the costs of overhead
allocable are 10.4% of the position's $73,686 S&B ($6,701). Taking into consideration the Account Clerk — Experience
position's salary, benefits, and the allocable portion of Indirect Costs, results in a total annual rate of $95,497. These
calculations apply to each of the seven positions listed in Table B,-1 below and yield the following costs of collecting
delinquent unsecured property taxes:
Costs (8,675 Delinquent Parcels)
Salary and Benefits' 179,197
Services and Supplies (37.80% of S&B)Z 67,737
Indirect Costs (Rate: 10.4% of S& B)3 18,636
Total Estimated Cost 265,570
I
As shown in Table B-1, the total cost of$265,570 for collecting delinquent unsecured property taxes, calculates to
approximately $30 per delinquency when 8,675 parcels are delinquent, as was the case for fiscal year 2004-05. The
current revenue received by charging a fee of$20 per parcel for this service is as follows:
Revenue
Total Estimated Cost of Collecting 265,570
Delinquent Unsecured Taxes (8,675 Delinquencies)
Delinquent Cost Charge 173,500
2004-2005 charges (8,675 x $20.00)
Total Estimate Revenue 173,500
Cost over Revenue 92,070
Additional Revenue @ 8,675 from 86,750
Proposed Cost Increase to $30.00
Net Cost over Revenue 5,320
As these calculations and Table B-1 demonstrate, the Tax Collector needs to increase the fee that it charges to
collect unsecured property taxes to $30 per delinquency in order to recover the actual cost of providing this service.
Based on the above narrative and calculations and Table B-1, this increase is reasonable in amount and is only designed
to allow the Tax Collector to recover the actual cost of providing this service as allowed by Revenue and Taxation Code §
2922.
Table B-1
Delinquent Unsecured Property Tax Collection Staff(8,675 Installments)
Maximum 52.90% 37.80% 10.40% Fully Percentage Total
Position Title Monthly Annual Estimated Total Services& Bldg Occ, Burdened of Time Annual
Salary Salary' Benefits" S&B Supplies FA&OH Annual Rate Dedicated Cost
Account Clerk-Experience 3,512 42,144 22,294.18 64,438 24,357.63 6,701.57 95,497.38 20% 19,099.48
Account Technician 4,448 53,376 28,235.90 81,612 30,849.30 8,487.64 120,948.84 35% 42,332.09
Clerk-Experienced 3,199 38,388 20,307.25 58,695 22,186.81 6,104.31 86,986.36 50% 43,493.18
Field Tax Collector 4,071 48,852 25,842.71 74,695 28,234.60 7,768.25 110,697.56 55% 60,883.66
Property Tax Business Systems Mgr 8,476 101,712 53,805.65 155,518 58,785.67 16,173.84 230,477.15 3% 6,914.31
Senior Field Tax Collector 4,522 54,264 28,705.66 82,970 31,362.53 8,628.84 122,961.03 55% 67,628.57
Tax Operations Supervisor 6,183 74,196 39,249.68 113,446 42,882.47 11,798.35 168,126.50 15% 25,218.98
631,373.03 238,659.00 65,662.79 935,694.83 28% 265,570.26
Weighted Percentage of Time of 28%(Total Annual Cost I Full Annual Rate) 179,197.21 67,736.55 18 636.51 265 570.26
Per Delinquency Cost for 8,675 Delinquent Unsecured Installments 20.66 7.81 2.15
'Derived from Human Resources Dept.salary rates as of April 2006
"This percentage represents the total benefits received by Treasurer-Tax Collector staff for the pay period ending December 31,2005 divided
by total salaries paid to Treasurer-Tax Collector staff for the pay period ending December 31,2005,as calculated by the Auditor-Controller.
'This amount represents the salary and benefits for each of the staff positions listed in Table B-1, multiplied by the respective
.percentage of time the staff person spent preparing delinquent tax records and giving notice of delinquent second installment of
secured and supplemental taxes.
2 This percentage is derived by dividing the total services and supplies expenses of the Treasurer-Tax Collector office during
fiscal year 2004-05 by the total salaries of the Treasurer-Tax Collector office during fiscal year 2004-05, as calculated by the Auditor-
Controller.
3 This percentage is derived by dividing the total expenses of the Treasurer-Tax Collector for building occupancy, fixed assets
and overhead as set forth in the Contra Costa County Plan 2005-06, prepared by the Auditor-Controller (at page 126), by the total
salaries of the Treasurer-Tax Collector office during fiscal year 2004-05.
EXHIBIT B
(cont'd)
CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR
REVIEW OF DELINQUENT COSTS AND REVENUES
.FOR ADMINISTRATION OF UNSECURED TAX LIEN RELEASE
(Rev. &Tax C. § 2922)
Fee Increase from $2.00 to $8.00
As Table B-2 below indicates, an Account Clerk — Advance position spends approximately 5% of their time
preparing and providing unsecured tax lien releases. The "Percentage of Time Dedicated" in Table B-2 was established
by the Tax Collector Department's Tax Operations Supervisor, who is responsible for managing the personnel responsible
for preparing and providing unsecured tax lien releases. Since the Account Clerk — Advance position only spends
approximately 5% of their time preparing and providing unsecured tax lien releases, only 5% of the $109,202 fully
burdened rate for the position ($5,460), can be allocated to these services. Table B-2 sets forth the approximate
percentage of time each of the staff positions listed therein spend preparing and providing unsecured tax lien releases
and calculates how much of each of their fully burdened rate can be allocated to preparing and providing unsecured tax
lien releases.
Pursuant to Revenue &Taxation Code § 2922, the Tax Collector may collect actual costs of collection incurred by
the county up to the time a delinquency for unsecured property taxes are paid. The Tax Collector currently charges a fee
of $2.00 for preparing and providing each unsecured tax lien release. As set forth below in the Costs and Revenue
section and Table B-2, this fee is insufficient to recover the actual cost of preparing and providing unsecured tax lien
releases. The following .analysis supports an increase in the fee the Tax Collector charges for preparing and providing
unsecured tax lien releases to $8.00 per release in order that it can collect actual costs of preparing and providing each
unsecured tax lien release.
The annual.salary, benefits and indirect costs for each of the staff personnel preparing and providing unsecured
tax lien releases are set forth in the Table B-2 below. For example, a staff person in the position of Account Clerk -
Advance earns an annual salary of$48,192 and receives benefits of approximately $25,493, for total salary and benefits
("S&B") of $73,686. In addition, a portion of the Tax Collector's expenses for services, supplies, building occupancy
costs, fixed assets and overhead (collectively, "Indirect Costs"), are attributable to the Account Clerk—Advance position.
Based on fiscal year 2004-05 figures, the Tax Collector's costs of services and supplies represent 37.8% of staff S&B and
overhead costs are equal to 10.4% of staff S&B. This means that the Indirect Costs allocable to the Account Clerk —
Advance position are 37.8% of the position's $73,686 S&B ($27,853) and the costs of overhead allocable are 10.4% of
the position's $73,686 S&B ($7,663). Taking into consideration the Account Clerk —Advance position's salary, benefits,
and the allocable portion of Indirect Costs, results in a total annual rate of$109,202. These calculations apply to each of
the three positions listed in Table B-2 below and yield the following costs of preparing and providing unsecured tax lien
releases:
Costs (800 Releases)
Salary and Benefits4 4,340
Services and Supplies (37.80% of S&B)5 1,640
Indirect Costs (Rate: 10.4% of S&B)6 451
Total Estimated Cost 6,431
As shown in Table B-2, the total cost of$6,431 for preparing and providing unsecured tax lien releases, calculates
to approximately $8 per delinquency when 800 releases are provided, as was the case for fiscal year 2004-05. The
current revenue received by charging a fee of$2 per release for this service is as follows:
Revenue
Total Cost of Preparing and Providing
Tax Lien Releases (800 Tax Lien Releases) $6,431
Delinquent Cost Charge 1,600
2004-2005 charges (800 x $2.00)
Total Estimated Revenue 1,600
Cost over Revenue 4,831
Additional Revenue @ 800 from 4,800
Proposed Cost Increase to $8.00
.Net Cost over Revenue 31
As these calculations and Table B-2 demonstrate, the Tax Collector needs to increase the fee that it charges for
preparing and providing unsecured tax lien releases to $8 per release in order to recover the actual cost of providing this
service. Based on the above narrative and calculations and Table B-2, this increase is reasonable in amount and is only
designed to allow the Tax Collector to recover the actual cost of providing this service as allowed by Revenue and
Taxation Code §2922.
Table B-2
Tax Lien Release Staff(800 Releases)
Maximum 52.90% 37.80% 10.40% Fully Percentage Total
Position Title Monthly Annual Estimated Total Services& Bldg Occ, Burdened of Time Annual
Salary Salary' Benefits" S&B Supplies FA&OH Annual Rate Dedicated Cost
Account Clerk-Advance 4,016 48,192 25,493.57 73,686 27,853.14 7,663.30 109,202.01 5.00% 5,460.10
Clerk-Experienced 3,199 38,388 20,307.25 58,695 22,186.81 6,104.31 86,986.36 0.15% 130.48
Tax Operations Supervisor 6,183 74,196 39,249.68 113,446 42,882.47 11,798.35 168,126.50 0.50% 840.63
245,826.50 92,922.42 25,565.96 364,314.88 1.77% 6,431.21
Per Weighted Average of 1.77%(Annual Cost/Annual Rate) 4,339.55 1,640.35 451.31 6431 21
Per 800 Tax Lien Releases 5.42 2.05 0.56
'Derived from Human Resources Dept.salary rates as of April 2006
"This percentage represents the total benefits received by Treasurer-Tax Collector staff for the pay period ending December 31,2005 divided
by total salaries paid to Treasurer-Tax Collector staff for the pay period ending December 31,2005,as calculated by the Auditor-Controller.
4 This amount represents the salary and benefits for each of the staff positions listed in Table B-1, multiplied by the respective
percentage of time the staff person spent preparing delinquent tax records and giving notice of delinquent second installment of
secured and supplemental taxes.
5 This percentage is derived by dividing the total services and supplies expenses of the Treasurer-Tax Collector office during
fiscal year 2004-05 by the total salaries of the Treasurer-Tax Collector office during fiscal year 2004-05,as calculated by the Auditor-
Controller.
6 This percentage is derived by dividing the total expenses of the Treasurer-Tax Collector for building occupancy,fixed assets
and overhead as set forth in the Contra Costa County Plan 2005-06, prepared by the Auditor-Controller(at page 126), by the total
salaries of the Treasurer-Tax Collector office during fiscal year 2004-05.
EXHIBIT B
(cont'd)
CONTRA COSTA COUNTY TREASURER-TAX COLLECTOR
REVIEW OF DELINQUENT COSTS AND REVENUES
FOR ADMINISTRATION OF SEIZURE WARRANT NOTICE
(Rev. &Tax C. §2922)
Fee Increase from $43.00 to$80.00
As Table B-3 below indicates, an Account Clerk — Experienced position spends approximately 6% of their time
preparing and providing property seizure warrant notices. The "Percentage of Time Dedicated" in Table B-3 was
established by the Tax Collector Department's Tax Operations Supervisor, who is responsible for managing the personnel
responsible for preparing and providing property seizure warrant notices. Since the Account Clerk— Experienced position
only spends approximately 6% of their time preparing and providing property seizure warrant notices, only 6% of the
$86,986 fully burdened rate for the position ($5,219), can be allocated to these services. Table B-3 sets forth the
approximate percentage of time each of the staff positions listed therein spend preparing and providing property seizure
warrant notices and calculates how much of each of their fully burdened rate can be allocated to preparing and providing
property seizure warrant notices.
Pursuant to Revenue &Taxation Code § 2922, the Tax Collector may collect actual costs of collection incurred by
the county up to the time a delinquency for unsecured property taxes are paid. The Tax Collector currently charges a fee
of$43.00 per delinquency preparing and providing property seizure warrant notices. As set forth below in the Costs and
Revenue section and Table B-3, this fee is insufficient to recover the actual cost of preparing and providing property
seizure warrant notices. The following analysis supports an increase in the fee the Tax Collector charges for preparing
and providing property seizure warrant notices to $80.00 per notice in order that it can collect actual costs of preparing
and providing property seizure warrant notices.
The annual salary, benefits and indirect costs for each of the staff personnel preparing and providing property
seizure warrant notices are set forth in the Table B-3 below. For example, a staff person in the position of Account Clerk-
Experienced earns an annual salary of $38,388 and receives benefits of approximately $20,307, for total salary and
benefits ("S&B") of $58,695. In addition, a portion of the Tax Collector's expenses for services, supplies, building
occupancy costs, fixed ;assets and overhead (collectively, "Indirect Costs"), are attributable to the Account Clerk —
Experience position. Based on fiscal year 2004-05 figures, the Tax Collector's costs of services and supplies represent
37.8% of staff S&B and overhead costs are equal to 10.4% of staff S&B. This means that the Indirect Costs allocable to
the Account Clerk — Experience position are 37.8% of the position's $58,695 S&B ($22,186) and the costs of overhead
allocable are 10.4% of the position's $58,695 S&B ($6,104). Taking into consideration the Account Clerk— Experienced
position's salary, benefits, and the allocable portion of Indirect Costs, results in a total annual rate of $86,986. These
calculations apply to each of the four positions listed in Table B-3 below and yield the following costs of preparing and
providing unsecured tax lien releases:
Costs (600 Seizure Notices)
Salary and Benefits' 30,575
Services and Supplies (37.80% of S&B)8 11,557
Indirect Costs (Rate: 10.4% of S&B)9 3,180
Other Charges (40 Days of Car Rental/Fuel) 2,800
Total Estimated Cost 48,112
As shown in Table B-3, the total cost of $48,111 for preparing and providing property seizure warrant notices,
calculates to approximately $80 per delinquency when 600 releases are provided, as was the case for fiscal year 2004-
05. The current revenue received by charging a fee of$43 per release for this service is as follows:
Revenue
Total Cost of Preparing and Providing $48,112
Seizure Warrant Notices (600 Notices)
Delinquent Cost Charge 25,800
2004-2005 charges (600 x$43.00)
Total Estimate Revenue 25,800
Cost over Revenue 22,312
Additional Revenue @ 600 from 22,200
Proposed Cost Increase to$80.00
Net Cost over Revenue 112
As these calculations and Table B-3 demonstrate, the Tax Collector needs to increase the fee that it charges to
preparing and providing property seizure warrant notices to $80 per notice in order to recover the actual cost of providing
this service. Based on the above narrative and calculations and Table B-3, this increase is reasonable in amount and is
only designed to allow the Tax Collector to recover the actual cost of providing this service as allowed by Revenue and
Taxation Code § 2922.
Table B-3
Seizure Notice Staff(600 Notices)
Maximum 52.90% 37.80% 10.40% Fully Percentage Total
Position Title Monthly Annual Estimated Total Services& Bldg Occ, Burdened of Time Annual
Salary Salary' Benefits" S&B Supplies FA&OH Annual Rate Dedicated Cost
Clerk-Experienced 3,199 38,388 20,307.25 58,695 22,186.81 6,104.31 86,986.36 6% 5,219.18
Field Tax Collector 4,071 48,852 25,842.71 74,695 28,234.60 7,768.25 110,697.56 15% 16,604.63
Senior Field Tax Collector 4,522 54,264 28,705.66 82,970 31,362.53 8,628.84 122,961.03 15% 18,444.15
Tax Operations Superyisor 6,183 74,196 39,249.68 113,446 42,882.47 11,798.35 168,126.50 3% 5,043.80
329,805.30 124,666.40 34,299.75 488,771.45 9.27% 45,311.77
Per Weighted Average of 9.27%(Annual Cost/Annual Rate) 30,574.74 11,557.25 3,179.77 45,311.77
Per 600 Seizure Notices Served 50.96 19.26 5.30 75.52
4.67
"80:19'
Plus Other Charges
Car Rental 45.00
Gasoline 25.00
Subtotal 70.00
#of DaysNear on Road 40
Total 2,800.00
Per Notice(2,800/600) 4.67
'Derived from Human Resources Dept.salary rates as of April 2006
"This percentage represents the total benefits received by Treasurer-Tax Collector staff for the pay period ending December 31,2005 divided
by total salaries paid to Treasurer-Tax Collector staff for the pay period ending December 31,2005,as calculated by the Auditor-Controller.
7 This amount represents the salary and benefits for each of the staff positions listed in Table B-1, multiplied by the respective
percentage of time the staff person spent preparing delinquent tax records and giving notice of delinquent second installment of
secured and supplemental taxes.
6 This percentage is derived by dividing the total services and supplies expenses of the Treasurer-Tax Collector office during
fiscal year 2004-05 by the total salaries of the Treasurer-Tax Collector office during fiscal year 2004-05, as calculated by the Auditor-
Controller.
9 This percentage is derived by dividing the total expenses of the Treasurer-Tax Collector for building occupancy,fixed assets
and overhead as set forth in the Contra Costa County Plan 2005-06, prepared by the Auditor-Controller(at page 126), by the total
salaries of the Treasurer-Tax Collector office during fiscal year 2004-05.
EXHIBIT C
CONTRA COSTA COUNTYTREASURER-TAX COLLECTOR
REVIEW OF DELINQUENT COSTS AND REVENUES
FOR ADMINISTRATION OF RETURNED CHECKS
(County Ordinance Code§ 620-2.008)
Fee Increase from $52.00 to $85.00
As Table C-1 below indicates, an Account Clerk — Experience position spends approximately 6% of their time
processing checks for property taxes that are returned for insufficient funds. The "Percentage of Time Dedicated" in Table
C-1 was established by the Tax Collector Department's Tax Operations Supervisor, who is responsible for managing the
personnel responsible for processing checks for property taxes that are returned for insufficient funds. Since the Account
Clerk — Experience position only spends approximately 6% of their time processing checks for property taxes that are
returned for insufficient funds, only 6% of the $95,497 fully burdened rate for the position ($5,729), can be allocated to
these services. Table C-1 sets forth the approximate percentage of time each of the staff positions listed therein spend
processing checks for property taxes that are returned for insufficient funds and calculates how much of each of their fully
burdened rate can be allocated to processing checks for property taxes that are returned for insufficient funds.
Pursuant to Contra Costa County Ordinance Code Section 620-2.008, the Tax Collector shall review annually the
fees and services listed in the section and provide an adjusted fee schedule to the Board of Supervisors for its
consideration and approval so as to recover the costs reasonably borne to provide the service. One such service of the
Tax Collector set forth in Section 620-2.008 is the administration of returned checks for which the Tax Collector currently
charges a fee of $52.00 per check. As set forth below in the Costs and Revenue section and Table C-1, this fee is
insufficient to recover the actual cost of processing checks for property taxes that are returned for insufficient funds. The
following analysis supports an increase in the fee the Tax Collector charges for processing checks for property taxes that
are returned for insufficient funds to $85.00 per returned check in order that it can recover the costs reasonably borne in
processing checks for property taxes that are returned for insufficient funds.
The annual salary, benefits and indirect costs for each of the staff personnel processing checks for property taxes
that are returned for insufficient funds are set forth in the Table C-1 below. For example, a staff person in the position of
Account Clerk - Experience earns an annual salary of $42,144 and receives benefits of approximately $22,294, for total
salary and benefits ("S&B") of $64,438. In addition, a portion of the Tax Collector's expenses for services, supplies,
building occupancy costs, fixed assets and overhead (collectively, "Indirect Costs"), are attributable to the Account Clerk—
Experience position. Based on fiscal year 2004-05 figures, the Tax Collector's costs of services and supplies represent
37.8% of staff S&B and overhead costs are equal to 10.4% of staff S&B. This means that the Indirect Costs allocable to
the Account Clerk — Advance position are 37.8% of the position's $64,438 S&B ($24,357) and the costs of overhead
allocable are 10.4% of the position's $73,686 S&B ($6,701). Taking into consideration the an Account Clerk— Experience
position's salary, benefits, and the allocable portion of Indirect Costs, results in a total annual rate of $95,497. These
calculations apply to each of the four positions listed in Table C-1 below and yield the following costs of processing
checks for property taxes that are returned for insufficient funds:
Costs (260 Releases)
Salary and Benefits' 12,354
Services and Supplies (37.80% of S&B)2 4,670
Indirect Costs (Rate: 10.4% of S&B)3 1,285
Other Charges (A-C $12/WFB 4.35) 4,251
Total Estimated Cost 22,560
As shown in Table C-1, the total cost of $22,559 for processing checks for property taxes that are returned for
insufficient funds, calculates to approximately $85 per returned check when 260 checks are returned, as was the case for
fiscal year 2004-05. The current revenue received by charging,a fee of $52 per returned check for this service is as
follows:
Revenue
Total Cost of Processing Returned Checks $22,560
(260 Returned Checks)
Delinquent Cost Charge 13,520
2004-2005 charges (260 x$52.00)
Total Estimate Revenue 13,520
Cost over Revenue 9,040
Additional Revenue @ 260 from 8,580
Proposed Cost Increase to $85.00
Net Cost over Revenue 460
As these calculations and Table C-1 demonstrate, the Tax Collector needs to increase the fee that it charges for
processing checks for property taxes that are returned for insufficient funds to $85 per returned check in order to recover
the actual cost of providing this service. Based on the above narrative and calculations and Table C-1, this increase is
reasonable in amount and is only designed to allow the Tax Collector to recover the recover the costs reasonably borne to
provide the service as allowed by County Ordinance Code Section 620-2.008.
Table C-1
Return-Check Service Staff(260 Checks)
Maximum 52.90% 37.80% 10.40% Fully Percentage Total
Position Title Monthly Annual Estimated Total Services& Bldg Occ, Burdened of Time Annual
Salary Salary" Benefits" S&B Supplies FA&OH Annual Rate Dedicated Cost
Account Clerk-Experience 3,512 42,144 22,294.18 64,438 24,357.63 6,701.57 95,497.38 6.00% 5,729.84
Account Clerk-Experience 3,512 42,144 22,294.18 64,438 24,357.63 6,701.57 95,497.38 6.25% 5,968.59
Treasurer Account Off icer 6,766 81,192 42,950.57 124,143 46,925.89 12,910.83 183,979.29 2.50% 4,599.48
Account Clerk-Supervisor 4,930 59,160 31 295.64 90,456 34,192.23 9,407:39 134,055.26 1.50% 2,010.83
343,474.56 129,833.38 35,721.35 509,029.30 3.60% 18::308.74
Per Weighted Average of 3.60%(Annual Cost/Annual Rate) 12,354.08 4,669.84 1,284.82 18,308.74
Per 260 Returned Checks 47.52 17.96 4.94 70.42
16.35
i rr88.77:
Plus Other Charges
A-C Reversal Fee 12.00
Ret Item Charge 2.75
Ret Item Redep 1.60
Subtotal 16.35
#of Rtn Items 260
Total 4,251.00
'Derived from Human Resources Dept.salary rates as of April 2006
**This percentage represents the total benefits received by Treasurer-Tax Collector staff for the pay period ending December 31,2005 divided
by total salaries paid to Treasurer-Tax Collector staff for the pay period ending December 31,2005,as calculated by the Auditor-Controller.
'This amount represents the salary and benefits for each of the staff positions listed in Table C-1, multiplied by the respective
percentage of time the staff person spent preparing delinquent tax records and giving notice of delinquent second installment of
secured and supplemental taxes.
2 This percentage is derived by dividing the total services and supplies expenses of the Treasurer-Tax Collector office during
fiscal year 2004-05 by the total salaries of the Treasurer-Tax Collector office during fiscal year 2004-05, as calculated by the Auditor-
Controller.
3 This percentage is derived by dividing the total expenses of the Treasurer-Tax Collector for building occupancy, fixed assets
and overhead as set forth in the Contra Costa County Plan 2005-06, prepared by the Auditor-Controller (at page 126), by the total
salaries of the Treasurer-Tax Collector office during fiscal year 2004-05.
EXHIBIT C
(cont'd)
CONTRA COSTA COUNTYTREASURER-TAX COLLECTOR
REVIEW OF DELINQUENT COSTS AND REVENUES
FOR ADMINISTRATION OF BULK TRANSFERS
(County Ordinance Code§ 620-2.008)
Fee Increase from $12.00 to $30.00
As Table C-2 below indicates, a Clerk Lead Specialist position spends approximately 4% of their time providing
tax certifications for bulk transfers. The "Percentage of Time Dedicated" in Table C-2 was established by the Tax
Collector Department's Tax Operations Supervisor, who is responsible for managing the personnel responsible for
preparing and providing tax certifications for bulk transfers. Since the Clerk Lead Specialist position only spends
approximately 4% of their time preparing and providing tax certifications for bulk transfers, only 4% of the $111,730 fully
burdened rate for the position ($4,469), can be allocated to these services. Table C-2 sets forth the approximate
percentage of time each of the staff positions listed therein spend preparing and providing tax certifications for bulk
transfers and calculates how much of each of their fully burdened rate can be allocated to preparing and providing tax
certifications for bulk transfers.
Pursuant to Contra Costa County Ordinance Code Section 620-2.008, the Tax Collector shall review annually the
fees and services listed in the section and provide an adjusted fee schedule to the Board of Supervisors for its
consideration and approval so as to recover the costs reasonably borne to provide the service. One such service of the
Tax Collector set forth in Section 620-2.008 is the provision of a tax certification for bulk transfers for which the Tax
Collector currently charges a fee of$12.00. As set forth below in the Costs and Revenue section and Table C-2, this fee
is insufficient to recover the actual cost of preparing and providing tax certifications for bulk transfers. The following
analysis supports an increase in the fee the Tax Collector charges for preparing and providing tax certifications for bulk
transfers to $30.00 per certificate in order that it can recover the costs reasonably borne in preparing and providing tax
certifications for bulk transfers.
The annual salary, benefits and indirect costs for each of the staff personnel preparing and providing tax
certifications for bulk transfers are set forth in the Table C-2 below. For example, a staff person in the position of Clerk
Lead Specialist earns an annual salary of $49,308 and receives benefits of approximately $26,803, for total salary and
benefits ("S&B") of $75,392. In addition, a portion of the Tax Collector's expenses for services, supplies, building
occupancy costs, fixed assets and overhead (collectively, "Indirect Costs"), are attributable to the Account Clerk —
Experience position. Based on fiscal year 2004-05 figures, the Tax Collector's costs of services and supplies represent
37.8% of staff S&B and overhead costs are equal to 10.4% of staff S&B. This means that the Indirect Costs allocable to
the Account Clerk — Advance position are 37.8% of the position's $75,392 S&B ($28,498) and the costs of overhead
allocable are 10.4% of the position's $75,392 S&B ($7,840). Taking into consideration the Clerk Lead Specialist position's
salary, benefits, and the allocable portion of Indirect Costs, results in a total annual rate of$111,730. These calculations
apply to both of the positions listed in Table C-2 below and yield the following costs of processing bulk transfers:
Costs (150 Transfers)
Salary and Benefits4 3,299
Services and Supplies (37.80% of S&B)5 1,247
Indirect Costs (Rate: 10.4% of S&B)6 343
Total Estimated Cost 4,889
As shown in Table C-2, the total cost of $4,889 for preparing and providing tax certifications for bulk transfers,
calculates to approximately $30 per bulk transfer when 150 bulk transfers are presented to the Tax Collector's office, as
was the case for fiscal year 2004-05. The current revenue received by charging a fee of $12 per bulk transfer for this
service is as follows:
Revenue
Total Cost of Processing Returned Checks $4,889
(150 Bulk Transfers)
Delinquent Cost Charge 1,800
2004-2005 charges (150 x$12.00)
Total Estimate Revenue 1,800
Cost over Revenue 3,089
Additional Revenue @ 150 from 2,700
Proposed Cost Increase to $30.00
Net Cost over Revenue 389
As these calculations and Table C-2 demonstrate, the Tax Collector needs to increase the fee that it charges for
preparing and providing tax certifications for bulk transfers to $30 per bulk transfer in order to recover the actual cost of
providing this service. Based on the above narrative and calculations and Table C-2, this increase is reasonable in
amount and is only designed to allow the Tax Collector to recover the recover the costs reasonably borne to provide the
service as allowed by County Ordinance Code Section 620-2.008.
Table C-2
Bulk Transfer Staff(150 Transfers)
Maximum 52.90% 37.80% 10.40% Fully Percentage Total
Position Title Monthly Annual Estimated Total Services& Bldg Occ, Burdened of Time Annual
Salary Salary' Benefits— S&B Supplies FA&OH Annual Rate Dedicated Cost
Clerk Lead Specialist 4,109 49,308 26,083.87 75,392 28,498.08 7,840.74 111,730.57 4.00% 4,469.22
Tax Operations Supervisor 6,183 74,196 39,249.68 113,446 42 882.47 11 798.35 168 126.50 0.25% 420.32
188,837.43 71 380.55 19 639.09 279 857.07 1.75% 4,889.54
Per Weighted Average of 1.75%(Annual Cost/Annual Rate) 3,299.28 1,247.13 343.13 4,889.54
Per 150 Bulk Transfers 22.00 8.31 2.29 32:60
'Derived from Human Resources Dept.salary rates as of April 2006
"This percentage represents the total benefits received by Treasurer-Tax Collector staff for the pay period ending December 31,2005 divided
by total salaries paid to Treasurer-Tax Collector staff for the pay period ending December 31,2005,as calculated by the Auditor-Controller.
4 This amount represents the salary and benefits for each of the staff positions listed in Table C-2, multiplied by the respective
percentage of time the staff person spent preparing delinquent tax records and giving notice of delinquent second installment of
secured and supplemental taxes.
5 This percentage is derived by dividing the total services and supplies expenses of the Treasurer-Tax Collector office during
fiscal year 2004-05 by the total salaries of the Treasurer-Tax Collector office during fiscal year 2004-05,as calculated by the Auditor-
Controller.
6 This percentage is derived by dividing the total expenses of the Treasurer-Tax Collector for building occupancy,fixed assets
and overhead as set forth in the Contra Costa County Plan 2005-06, prepared by the Auditor-Controller(at page 126), by the total
salaries of the Treasurer-Tac Collector office during fiscal year 2004-05.
EXHIBIT C
(cont'd)
CONTRA COSTA COUNTYTREASURER-TAX COLLECTOR
REVIEW OF DELINQUENT COSTS AND REVENUES
FOR ADMINISTRATION OF SUBDIVISION CERTIFICATION/BOND LETTER
(County Ordinance Code§ 620-2.008)
Fee Increase from $15.00 to $35.00
As Table C-2 below indicates, an Account Clerk - Advance position spends approximately 6% of their time
preparing and providing subdivision certification/bond letters. The "Percentage of Time Dedicated" in Table C-3 was
established by the Tax Collector Department's Tax Operations Supervisor, who is responsible for managing the personnel
responsible for preparing and providing subdivision certification/bond letters. Since the Account Clerk -Advance position
only spends approximately 6% of their time preparing and providing subdivision certification/bond letters, only 6% of the
$109,202 fully burdened rate for the position ($6,552), can be allocated to these services. Table C-3 sets forth the
approximate percentage of time each of the staff positions listed therein spend preparing and providing subdivision
certification/bond letters and calculates how much of each of their fully burdened rate can be allocated to preparing and
providing subdivision certification/bond letters.
Pursuant to Contra Costa County Ordinance Code Section 620-2.008, the Tax Collector shall review annually the
fees and services listed in the section and provide an adjusted fee schedule to the Board of Supervisors for its
consideration and approval so as to recover the costs reasonably borne to provide the service. One such service of the
Tax Collector set forth in Section 620-2.008 is the preparation and provision of subdivision certification/bond letters for
which the Tax Collector currently charges a fee of$15.00 per letter. As set forth below in the Costs and Revenue section
and Table C-3, this fee is insufficient to recover the actual cost of preparing and providing subdivision certification/bond
letters. The following analysis supports an increase in the fee the Tax Collector charges for processing bulk transfers to
$35.00 per subdivision certification/bond letter in.order that it can recover the costs reasonably borne incurred by the
county in preparing and providing subdivision certification/bond letters.
The annual salary, benefits and indirect costs for each of the staff personnel preparing and providing subdivision
certification/bond letters are set forth in the Table C-3 below. For example, a staff person in the position of Account Clerk
-Advance earns an annual salary of$48,192 and receives benefits of approximately $25,493, for total salary and benefits
("S&B") of $73,686. In addition, a portion of the Tax Collector's expenses for services, supplies, building occupancy
costs, fixed assets and overhead (collectively, "Indirect Costs"), are attributable to the Account Clerk Advance position.
Based on fiscal year 2004-05 figures, the Tax Collector's costs of services and supplies represent 37.8% of staff S&B and
overhead costs are equal to 10.4% of staff S&B. This means that the Indirect Costs allocable to the Account Clerk —
Advance position are 37.8% of the position's $73,686 S&B ($27,853) and the costs of overhead allocable are 10.4% of
the position's $73,686 S&B ($7,663). Taking into consideration the Account Clerk —Advance position's salary, benefits,
and the allocable portion of Indirect Costs, results in a total annual rate of$109,202. These calculations apply to both of
the positions listed in Table C-3 below and yield the following costs of preparing and providing subdivision
certification/bond letters:
Costs (200 Certifications)
Salary and Benefits' 4,873
Services and Supplies (37.80% of S&B)$ 1,842
Indirect Costs (Rate: 10.4% of S&B)9 507
Total Estimated Cost 7,222
As shown in Table C-3, the total cost of $7,222 for preparing and providing subdivision certification/bond letters,
calculates to approximately $35 per subdivision certification/bond letters when 200 letters are provided by the Tax
Collector's office, as was the case for fiscal year 2004-05. The current revenue received by charging a fee of $15 per
letter for this service is as follows:
Revenue
Total Cost of Preparing and Providing Subdivision $7,222
Certification/Bond Letters (200 Letters)
Delinquent Cosi; Charge 3,000
2004-2005 charges (200 x $15.00)
Total Estimate Revenue 3,000
Cost over Revenue 4,222
Additional Revenue @ 200 from 4,000
Proposed Cost Increase to $35.00
Net Cost over Revenue 222
As these calculations and Table C-3 demonstrate, the Tax Collector needs to increase the fee that it charges for
subdivision certification/bond letters to $35 per letter in order to recover the actual cost of providing this service. Based on
the above narrative and calculations and Table C-3, this increase is reasonable in amount and is only designed to allow
the Tax Collector to recover the recover the costs reasonably borne to provide the service as allowed by County
Ordinance Code Section 1320-2.008.
Table C-3
Subdivision Certification/Bond Letter Staff(200 Certifications)
Maximum 52.90% 37.80% 10.40% Fully Percentage Total
Position Title Monthly Annual Estimated Total Services& Bldg Occ, Burdened of Time Annual
Salary Salary* Benefits** S&B Supplies FA&OH Annual Rate Dedicated Cost
Account Clerk-Advance 4,016 48,192 25,493.57 73,686 27,853.14 7,663.30 109,202.01 6.00% 6,552.12
Account Clerk-supervisor 4,930 59,160 31,295.64 90,456 34 192.23 9,407.39 134 055.26 0.50% 670.28
164,141.21 62,045.38 17,070.69 243,257.27 2.97% 7,222.40
Per Weighted Average of 2.97%(Annual Cost/Annual Rate) 4,873.41 1,842.15 506.83 7,222.40
Per 200 Certifications/Letters 24.37 9.21 2.53
*Derived from Human Resources Dept.salary rates as of April 2006
**This percentage represents the total benefits received by Treasurer-Tax Collector staff for the pay period ending December 31,2005 divided
by total salaries paid to Treasurer-Tax Collector staff for the pay period ending December 31,2005,as calculated by the Auditor-Controller.
7 This amount represents the salary and benefits for each of the staff positions listed in Table C-2, multiplied by the respective
percentage of time the staff person spent preparing delinquent tax records and giving notice of delinquent second installment of
secured and supplemental taxes.
$This percentage is derived by dividing the total services and supplies expenses of the Treasurer-Tax Collector office during
fiscal year 2004-05 by the total salaries of the Treasurer-Tax Collector office during fiscal year 2004-05, as calculated by the Auditor-
Controller.
9 This percentage is derived by dividing the total expenses of the Treasurer-Tax Collector for building occupancy,fixed assets
and overhead as set forth in the Contra Costa County Plan 2005-06, prepared by the Auditor-Controller(at page 126), by the total
salaries of the Treasurer-Tax Collector office during fiscal year 2004-05.
r
ORDINANCE NO. 2006-28
(uncodified)
(Amending the Fee Charged by the Treasurer-Tax Collector for the Collection of
Delinquent Secured Property Taxes)
The Contra Costa County Board of Supervisors ordains as follows:
SECTION I. Purpose. It is the purpose of this ordinance to increase the fee charged by
the Tax Collector for the preparation of delinquent secured tax records and giving notice
of delinquency on each separate valuation from $10 per secured delinquency to $20 per
secured delinquency in order that the Tax Collector can recover the cost of the
preparation of delinquent secured tax records and giving notice of delinquency.
SECTION II. Authority. This ordinance adopts fees pursuant to California Revenue
and Taxation Code Section 2621 and California Government Code Section 54985.
SECTION III. Notice and Hearing. This ordinance was adopted pursuant to the notice
and procedure hearings set forth in Government Code Section 54986. All required
notices have been properly given and public hearings held.
SECTION IV. Fee Adoption. On and after the effective date of this ordinance, the
following fee shall be collected pursuant to this ordinance:
Delinquent Second Installment Fee. After the second installment of taxes on the
secured roll is delinquent, the tax collector shall charge and collect $20.00 for preparing
the delinquent tax records and giving notice of delinquency on each separate valuation on
the secured roll of:
1. Real property, except possessory interests;
2. Possessory interests; and
3. Personal property cross-secured to real property.
SECTION V. Severability. If any fee or provision of this ordinance is held invalid or
unenforceable by a court of competent jurisdiction, that holding shall not affect the
validity or enforceability of the remaining fees or provisions, and the Board declares that
it would have adopted each part of this ordinance irrespective of the validity of any other
part.
SECTION VI. Supersede. This ordinance supersedes all ordinances, resolutions, and
other actions of the Board of Supervisors establishing fees for the services specified in
this ordinance.
ORDINANCE NO. 2006-28
SECTION VII. Effective Date. This ordinance becomes effective 30 days after
passage. Within 15 days of passage, this ordinance shall be published once with the
names of the supervisors voting for and against it in the Contra Costa Times, a newspaper
published in this County.
PASSED ON by the following vote:
AYES: Uilkema,Piepho,DeSaulnier,Glover and Gioia
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: JOHN CULLEN,
Clerk of the Board of Supervisors Vodair
and County Administrator
By: /•t; [SEAL]
Deputy
ESG
ORDINANCE NO. 2006-28
Y
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Resolution on July 25, 2006, by the following vote:
AYES: Uilkema,Piepho,DeSaulnier,Glover and Gioia
NOES: None
ABSENT: Nrme
ABSTAIN: None
SUBJECT: Revised Fees for Certain ) RESOLUTION NO. 2006/406
Tax Collector Services ) (Gov. C. § 66018, Rev. & Tax
C. § 2922 and County Ordinance
Code § 620-2.008)
The Board of Supervisors of Contra Costa County RESOLVES THAT:
WHEREAS,
A. Board Resolution No. 92/112 establishes certain fees for services provided by the
Assessor, Auditor-Controller,Clerk of the Board, County Recorder Clerk/Elections
and the Tax Collector pursuant to County Ordinance Code Section 620-2.008.
B. County Ordinance Code Section 620-2.008 establishes Board policy on the recovery
of costs and specifies that each department head shall review annually the fees and
services listed therein and provide an adjusted fee schedule to the Board for its
consideration and approval so as to recover the costs reasonably borne to provide the
service listed therein.
C. The fees charged by the Tax Collector pursuant to Resolution No. 1992/12 for (i)
providing a Tax Certification for a Bulk Transfer (S-099), (ii) providing a
Subdivision Certification/Bond (S-100), and (iii) processing Dishonored Tax Checks
(S-107) (collectively, the "Services"), have not changed since the passage of
Resolution No. 1992/12, and are inadequate to recover the costs of providing them.
D. Pursuant to County Ordinance Code Section 620.2-008(a), the Tax Collector now
desires to adjust the fees it charges for the Services. As set forth in the fee adoption
section below, this resolution increases the fees the Tax Collector charges for the
Services and the fees set forth below shall supersede those set forth on the Fee
Schedule attached to Resolution No. 1992/112 and the Board finds that each of these
fees is reasonable and necessary to recover the costs borne to provide the service.
E. Government Code Section 2922 provides that the Tax Collector may collect the
actual costs of collection incurred by the County in collecting delinquent unsecured
taxes up to the time the delinquency is paid.
F. The fees currently charged by the Tax Collector for (i) notifying the taxpayer of the
delinquency, (ii) providing a duplicate delinquent unsecured tax lien release, and (iii)
posting notice of property seizure to satisfy an unsecured property tax delinquency
(the "Unsecured Property Tax Services"), are insufficient to cover the actual cost of
each of the respective services.
G. Pursuant to Government Code Section 2922, the Tax Collector now desires to adjust
the fees it charges for the Unsecured Property Tax Services. As set forth in the fee
adoption section below, this resolution increases the fees the Tax Collector may
charge for the Unsecured Property Tax Services in order that the Tax Collector can
collect the actual costs of providing these services and the Board finds that each of
these fees is reasonable and necessary to recover the actual costs of collection of
delinquent unsecured property taxes.
H. The County wishes to comply with both the letter and the spirit of Article XIIIB of
the California Constitution and limit the growth of taxes. It has been determined that
the f.-es authorized by this resolution do not implicate the provisions of Article XIIID
of the California Constitution regarding real property assessments.
I. The County desires to establish a policy of recovering the full costs reasonably borne
by providing special services of a voluntary and limited nature so that general taxes
are riot diverted from general services of a broad nature and used to unfairly and
inequitably subsidize special services.
NOW THEREFORE,
The Board hereby resolves that the following fees are hereby adopted and shall be
charged and collected for the services enumerated:
A. Tax Certification — Bulk Transfer Fee(S-099). $30 per certificate plus $20 if taxes
are owed on the subject property.
B. Subdivision Certification/Bond. $35 per certificate.
C. Dishonored Tax Checks. $10 for the second and subsequent resubmissions of a
dishonored check and $85.00 for each cancelled check
D. Delinquent Unsecured Tax Fee. After a payment of taxes on the unsecured roll is
delinquent, the tax collector shall charge and collect $30.00 for preparing the
delinquent tax records and giving notice of delinquency on each separate valuation on
the unsecured roll.
RESOLUTION NO. 2006/406
E. Duplicate Delinquent Unsecured Tax Lien Release Fee. The tax collector shall
charge and collect $8.00 for the preparation and issuance of a duplicated delinquent
unsecured tax lien release fee.
F. Delinquent Unsecured Tax Seizure Notice Fee. The tax collector shall charge and
collect $85.00 for providing and posting notices of seizure of personal property for
the purpose of satisfying delinquent unsecured taxes.
G. Repealer. All resolutions and other actions of the Board of Supervisors in conflict
with the contents of this Resolution are repealed to the extent of any conflict, on the
operative date of the conflicting provisions hereof.
Orig. Dept: Tax Collector
Contact Person: Russell Watts
cc: Auditor-Controller
Clerk of the Board
County Counsel
RESOLUTION NO. 2006/406
COUNTY OF CONTRA COSTA
651 PINE STREET, ROOM 106
MARTINEZ, CA 94553
NOTICE OF PUBLIC MEETING AND AVAILABILITY OF DATA
The Contra Costa County Board of Supervisors will hold a public meeting on Tuesday, July
25, 2006, at 9:30 a.m. in the Board of Supervisors Chambers, County Administration
Building, 651 Pine Street, Martinez, California, to consider increasing the fees charged for
the collection of delinquent secured and unsecured property taxes and other services
provided by the County Treasurer-Tax Collector. Oral and written comments on the
adjusted fees will be considered at the meeting.
At least ten (10) days prior to July 25, 2006, the proposed ordinance, resolution and
amended fees will be on file in the office of the Clerk of the Board of Supervisors, located
at the above address, Room 106, and will be available there for public inspection.
Dated: July 12, 2006 ATTEST: John Cullen, Clerk of
the Board of Supervisors and
County Administrator
Date of Publication: July 14, 2006 By: Emy L. Sharp Deputy
July 19, 2006
d'
✓� "Contra Costa Times To: EShar@cob.cccounty.us
Legals" cc:
R'w <cctlegals@cctimes.c Subject: REVISION ON DATE OF PUBLICATION REF. 1192
ti.
om> �(
07/11/2006 09:03 AM
Please respond to
cctlegals
THE FOLLOWING e-mail contains pertinent information; please read it carefully in its
entirety.
Good Morning If you have any questions regarding the legal notice confirmed below, please
reference the LEGAL NUMBER provided. Only e-mail to cctlegals(acctimes.com regarding
Contra Costa Times, Concord Transcript, or Contra Costa Sun legal notices.
** LEGAL SCHEDULE CONFIRMATION **
TYPE: In-Column Liner, Classified Section
LEGAL NUMBER: 6164
PO#: 1192
Publication: CCT
Run Date(s): 0,7/14, 07/20
Legal Acct#: 200 4197
Total Amount: $145.60
FOR YOUR INFORMATION - Revisions/Cancellations: I will need a cancellation request
referencing the LEGAL NUMBER—or all changes attached in a final draft Microsoft Word
Document—e-mailed to cctlegals(a-,cctimes.com by no later than 4 PM tomorrow, Wed., 07/12.
Otherwise, the wording of the legal will publish as you e-mailed. Thanks!
Anashia Lloyd
Legal Advertising Coordinator
(925) 943-8019
(925) 943-8359 —fax
Contra Costa Times
ATTN: Legal Dept.
P.O. Box 4718 K"
Walnut Creek, CA 94596 ' V
cctlegals@cctirnes.com
I
bE y
LEGAL PUBLICATION REQUISITION
Contra Costa Count
STA'�suK
FROM: Clerk of the Board TO: Contra Costa Times
651 Pine St., Room 106 P.O. Box 4718
Pine Street, Martinez 94553 Walnut Creek, CA 94596
E-MAIL: cctlegals@cctimes.com
FAX No. 925-943-8359
Requested by: EMY L. SHARP Date: JULY 10, 2006
Phone No.: 925-335-1903 Reference No.: 1192
Org.: Sub Object: 2190 Task: SAS Activity:
121P.
Publication Date (s) JULY 14, 2006 AND JULY, 2006
No. of Pages: (2)
LEGAL PUBLICATION PUBLIC HEARING ON FEES CHARGED FOR COLLECTION OF
DELINQUENT SECURED AND UNSECURED PROPERTY TAXES
"E-MAIL"
*** Immediately upon expiration of publication, ***
send in one affidavit for each publication in
order that the auditor may be authorized to pay you bill.
C
r
Authorized Signature:
Please confirm date of publication and receipt of this fax.
Laura Strobel To: Emelda Sharp/COB/CCC@CCC
�. cc: Jane Pennington/COB/CCC@CCC
'07/11/2006 10:00 AM Subject: Thank you!
Emy:
Thank you for your assistance with the publication for the Tax Collector. I truly appreciate it!
Laura Strobel
Budget System Administrator
P (925) 335-1091, F (925) 646-1353
Laurer Strobel To: Emelda Sharp/COB/CCC@CCC
cc: Jane Pennington/COB/CCC@CCC
Q 07/10/2006 04:23 PM Subject: Re: Note of Public Meeting for CCTIMESD
Hi Emy:
Just to confirm...we're going with July 14th and July 20th. Thank you for your help with this!
Laura Strobel
Budget System Administrator
P (925) 335-1091, F (925) 646-1353
Emelda Sharp
Emelda Sharp To: Laura Strobel/CAO/CCC@CCC
£ '07/10./2006 02:38 PM cc:
Subject: Re: Note of Public Meeting for CCTIMES[j
Dear Ma'am,
I will talk to Jane Pennington to publish the above notice before it will be taken
up on July 25, 2006. The Date of Publications are July 14, 2006 and July 19, 2006. It is
too late for me to publish on Wednesday July 12.
Please respond if it is okay for July 14, 2006.
Thanks.
Emelda L. Sharp
Clerk of the Board
Laura Strobel To: EShar@cob.cccounty.us
07/10/200612:14PM cc: JPenn@cob.cccounty.us
a Subject: Note of Public Meeting for CCTIMES
Hi Emy:
Would you take care of posting these notices in the CCTIMES for both this Wednesday (7/12) & next
Wednesday (7/19)? This is for an upcoming agenda item on July 25. Please let me know if you need
any additional information. Thank you!
91 R]
Public Notice July 12.dc Public Notice July 19.dc
Laura Strobel
Budget System Administrator
P (925) 335-1091, F (925) 646-1353
Kathy Sinclair/COB/CCC To cctlegals@cctimes.com
11/02/2005 10:00 AM cc Eric S Gelston/CC/CCC, Laura Strobel/CAO/CCC,
a. 4 bcc
AiA3.i E Ain114 jw
Subject Publication Request-Ordinance 2006-28
Hi Anashia,
Please publish the attached legal notice in the CCTimes and CHARGE account
#: 2002988
One day only, Thursday, August 3, 2006
Reference PO#: Clerk of the Board, (1197)
Please confirm receipt of request.
Should you have any questions, please call me at the number listed below.
Thank you,
Kathy Sinclair
Clerk of the Board of Supervisors
Contra Costa County
925.335.1902
Delinquency Fee Ordinance-2006-28.doc
"Ledger Legals" To KSinc@cob.cccounty.us
<Idlegals@cctimes.com>
cc
07/31/2006 04:10 PM
bcc
Subject Re: Publication Request-Ordinance 2006-28
Receipt confirmed. Will publish as requested.
Thank you.
----- Original Message -----
From: KSinc@cob.cccounty.us
Date: Monday, July 31, 2006 10:12 am
Subject: Publication Request-Ordinance 2006-28
> Please publish the attached Hearing Notice in the East County
> Times and CHARGE account #: 2002988
> Reference P.O. # Clerk of the Board, (1198)
> One day only, Thursday, August 3, 2006
> Please confirm receipt of request.
> Should you have any questions, please call me at the number
> listed below.
> Thank: you.
> Kathy Sinclair
> Clerk: of the Board of Supervisors
> 925.335.1902
> (See attached file: Delinquency Fee Ordinance-2006-28.doc)
"Contra Costa Times Legals" To KSinc@cob.cccounty.us
<ccilegals@cctimes.com>
07/31/2006 02:06 PM cc EGels@cc.cccounty.us,Istro@cao.co.contra-costa.ca.us
1- Please respond to bcc
1-ctlegals@cctimes.com Subject Publication Request-Ordinance 2006-28
i
THE FOLLOWING e-mail contains pertinent information; please read it carefully in its
entirety.
PLEASE NOTE:All of our offices will be closed Labor Day,Monday, September 4, 2006.
Good Afternoon. If you have any questions regarding the legal notice confirmed below,please
reference the:LEGAL NUMBER provided. Only e-mail to cctlegals(acctimes.com regarding
Contra Costa Times, Concord Transcript, or Contra Costa Sun legal notices.
** LEGAL SCHEDULE CONFIRMATION**
TYPE: In-Column Liner, Classified Section
LEGAL NUMBER: 6344
PO#: Clerk of the Board 1197
Publication: CCT
Run Date(s): 08/03
Legal Acct#: 200 2988 (CCC Counsel)
Total Amount: $197.40
FOR YOUR INFORMATION- Revisions/Cancellations: I will need a cancellation request
referencing the LEGAL NUMBER—or all changes attached in a final draft Microsoft Word
Document—e-mailed to cctlegalsC&cctimes.com by no later than 4 PM tomorrow, Tues., 08/01.
Otherwise,the wording of the legal will publish as you e-mailed. Thanks!
Anashia Lloyd
Legal Advertising Coordinator
(925) 943-8019
(925) 943-8359—fax
Contra Costa']Gimes
ATTN: Legal Dept.
P.O. Box 4718
Walnut Creek, CA 94596
cctlegals@ccti.mes.com
•
f , .
Kathy Sinclair/COB/CCC To Idlegals@cctimes.com
07/31/2006 10:12 AM cc Laura Strobel/CAO/CCC@CCC, Eric S
Gelston/CC/CCC@CCC
' bcc
Subject Publication Request-Ordinance 2006-28
Please publish the attached Hearing Notice in the East County Times and
CHARGE account#: 2002988 .
Reference P.O. # Clerk of the Board, (1198)
One day only, Thursday, August 3, 2006
Please confirm receipt of request.
Should you have any questions, please call me at the number listed below.
Thank you.
Kathy Sinclair
Clerk of the Board of Supervisors
925.335.1902
i
Delinquency Fee Ordinance-2006-28.doc
' Kathy Sinclair/COB/CCC To wctlegals@cctimes.com
12/01/2005 02:29 PM cc Laura Strobel/CAO/CCC, Eric S Gelston/CC/CCC,
4 bcc
Subject Publication Request-Ordinance 2006-28
Hi Toni,
Please publish the attached Hearing Notice in the West County Times and
CHARGE account#: 2002988
Reference P.O. # Clerk of the Board, (1199)
One day only, Thursday, August 3, 2006
Please confirm receipt of request.
Should you have any questions, please call me at the number listed below.
Thank you.
Kathy Sinclair
Clerk of the Board of Supervisors
Contra Costa County
925.335.1902
Delinquency Fee Ordinance-2006-28.doc
Jk
Kathy Sinclair/COB/CCC To vtlegals@cctimes.com
05/10/2006 10:20 AM cc Laura Strobel/CAO/CCC, Eric S Gelston/CC/CCC,
a bcc
&AAAAAA"
Subject Publication Request-Ordinance 2006-28
Please. publish the attached Hearing Notice in the Valley Times and CHARGE
account#:2002988
Reference P.O. # Clerk of the Board, (2000)
One day only, Thursday, August 2, 2006
Please confirm receipt of request.
Should you have any questions, please call me at the number listed below.
Thank you.
Kathy Sinclair
Clerk of the Board of Supervisors
Contra Costa County
925.335.1902
Delinquency Fee Ordinance-2006.28.doc
PROOF OF PUBLICATION
(2015.5 C.C.P.) �Q�y
STATE OF CALIFORNIA
County of Contra Costa
1 am a citizen of the United States and a resident of the
County aforesaid; I am over the age of eighteen years,
and not a party to or interested in the above-entitled
matter.
I am the Principal Legal Clerk of the Contra Costa Times,
a newspaper of general circulation, printed and published
at 2640 Shadelands Drive in the City of Walnut Creek,
County of Contra Costa, 94598.
And which newspaper has been adjudged a newspaper of
general circulation by the Superior Court of the County of
Contra Costa, State of California, under the date of
October 22, 1934. Case Number 19764.
The notice, of which the annexed is a printed copy (set in
type not smaller than nonpareil), has been published in
each regular and entire issue of said newspaper and not
in any supplement thereof on the following dates, to-wit:
July 14, 20,
all in the year of 2006
1 certify (or declare) under penalty of perjury that the
foregoing is true and correct.
Execu d at Walnut Creek, California. r.
On t is 1 day o July, 2006
. ......................................................I................ .. ...
Signature
Contra Costa Times
P 0 Box 4147
Walnut Creek, CA 94596
(925) 935-2525
Proof of Publication of:
(attached is a copy of the legal advertisement that
published)
PROOF OF PUBLICATION
(2015.5 C.C.P.)
STATE OF CALIFORNIA
County of Contra Costa
I am a citizen of the United States and a resident of the
County aforesaid; I am over the age of eighteen years,
and not a party to or interested in the above-entitled
matter.
I am the Principal Legal Clerk of the Contra Costa Times,
a newspaper of general circulation, printed and published
at 2640 Shadelands Drive in the City of Walnut Creek,
County of Contra Costa, 94598.
And which newspaper has been adjudged a newspaper of
general circulation by the Superior Court of the County of
Contra Costa, State of California, under the date of
October 22, 1934. Case Number 19764.
The notice, of which the annexed is a printed copy (set in
type not smaller than nonpareil), has been published in
each regular and entire issue of said newspaper and not
in any supplement thereof on the following dates, to-wit:
July 14, 20,
all in the year of 2006
1 certify (or declare) under penalty of perjury that the
foregoing is true and correct:.
Execu d at Walnut Creek, California. _
Ont s 1 day of July, 2006
v
. ....................................................................... .. ...
Signature
Contra Costa Times
P 0 Box 4147
Walnut Creek, CA 94596
(925) 935-2525
Proof of Publication of:
(attached is a copy of the legal advertisement that
published)