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HomeMy WebLinkAboutMINUTES - 12151992 - 1.103 w IN THE BOARD OF SUPERVISORS �� o OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA ADOPTED this order on December 15 , 1992 by the following vote: AYES: Supervisors Powers , Torlakson, Schroder NOES: None ABSENT: Supervisors Fanden, McPeak ABSTAIN: RESOLUTION NO. 92/842 SUBJECT: Determination of Property Tax ) Transfer for Unimin Annexation) to Byron-Bethany Irrigation ) District (LAFC 91-25) ) WHEREAS, Section 99. 1 of the Revenue and Taxation code provides that a jurisdictional change resulting from a special district providing one or more services to an area where such services have not been provided previously shall not become effective if one or more affected special districts involved in the property tax exchange negotiation fails to adopt a resolution agreeing to a transfer; and WHEREAS, the Board of Supervisors shall determine the property tax exchange -for each affected district that fails to adopt a resolution agreeing to a property tax transfer for the annexing district; and WHEREAS, the annexation to the Byron-Bethany Irrigation District (BBID) would result in the district providing services in an area where such services have not previously been provided and Section 99. 1 of the Revenue and Taxation Code provides for the annexing agency to negotiate an agreement regarding the transfer of incremental property tax in the affected territory; and WHEREAS, in the absence of a master agreement between the County and BBID, the County and BBID have agreed to a formula used in prior similar annexations which gives the annexing district its proportionate share of the property tax, equivalent to that district' s share in surrounding tax rate areas, but limited because school districts are exempt from the tax transfer process; and WHEREAS, for the property tax allocation to be made under this resolution, the Auditor-Controller of Contra Costa County shall apply the tax increment allocation factors for property tax increment apportionment to BBID as shown on the attached schedule marked Exhibit A; THEREFORE, BE IT BY THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY RESOLVED that the property tax increment allocation factors for the affected agencies in the area of the Unimin Annexation to Byron-Bethany Irrigation District shall be as shown on the attached schedule (Exhibit A) for the fiscal year for which the State Board of Equalization makes the tax rate area changes for this jurisdictional change. Said factors shall apply in subsequent years unless changed by the mutual agreement of affected agencies or subsequent jurisdictional changes. Said increment tax allocation factors apply to affected territory as submitted or revised by the Local Agency Formation Commission. This resolution does not change the affected districts' right to collect taxes for existing bonded indebtedness. I hereby certify that the foregoing is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown. ATTESTED: December 15 , • 1992 Phil Batchelor, Clerk of the Board of Supervisors and County Administrator By e ut P y cc: County Administrator Auditor-Controller LAFCO Byron-Bethany Irrigation District RESOLUTION NO. 92/842 EXHIBIT A Increment Tax Allocation Factors ( 1) Agency or Jurisdiction Tax Rate Area 60003 County General . 3403182 County Library . 0190440 Byron Fire . 0380578 C. C. Flood Control . 0026160 County Water Agency . 0004933 C. C. Resource Conservation District . 0002296 C. C. Mosquito Abatement District . 0032059 Byron/Brentwood/Knightsen Cemetery District . 0070680 Bart Area Rapid Transit District . 0080583 Bay Area Air Quality Management District . 0023490 Byron-Bethany Irrigation District . 0629948 ( 1) per Section 98, Revenue and Taxation Code RESOLUTION NO. 92/$42