HomeMy WebLinkAboutMINUTES - 02111992 - 1.59 �y\ /V^•Y/^I'
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on February 11 , 1992, by the following vote:
AYES: Supervisors Powers , Fanden, Schroder , Torlakson, McPeak
NOES: None
ABSENT: None
ABSTAIN: None
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Admini- ) FINDINGS
strative Cost Recovery )
Provisions of Revenue )
and Taxation Code )
section 97 )
The Contra Costa County Board of Supervisors and Auditor-Controller
having on February 4 , 1992 held a public hearing on implementation of the
property tax cost recovery provisions of Revenue and Taxation Code section
97 as amended by SB 2557 , as provided in Board of Supervisors ' Resolution
No. 90/822 as amended by Board of Supervisors ' Resolution No. 91/32,, the
Board of Supervisors, and the Auditor-Controller, hereby make the following
findings and determinations . In making these findings and determinations,
the. Board of Supervisors and the Auditor-Controller adopt those
interpretations of SB 2557 contained in the August 31 , 1990 letter from
Senator Kenneth L. Maddy to Darryl R. White, Secretary of the Senate, a
copy of which is attached hereto and incorporated herein by reference.
A.
PROPERTY TAX ADMINISTRATIVE COST RECOVERY
1 . On January 17 , 1992, the Auditor-Controller filed with the Clerk
of the Board of Supervisors a report of the 1990-1991 fiscal year property
tax-related costs of the assessor, tax collector and auditor, including the
applicable administrative overhead costs permitted by federal circular A-87
standards , proportionally attributable to each incorporated city and to
each local jurisdiction in Contra Costa County, in the ratio of property
tax revenue received by each incorporated city and local jurisdiction
divided by the total property tax revenue received by all incorporated
cities and local jurisdictions in the county for the previous fiscal year.
The report included proposed charges against each incorporated city and
each local jurisdiction, except school districts , for its proportionate
share of such administrative costs .
2 . On February 4 , 1992, the Board of Supervisors and the Auditor-
Controller held a public hearing on the Auditor-Controller' s report, notice
of which was given as required by law and by Board of Supervisors '
Resolution 90/822 as amended by Resolution 91/32 .
3 . The report of the Auditor-Controller filed on January 17 , 1992 is
hereby adopted, and the Board of Supervisors and the Auditor-Controller
find that amounts expressed in said report do not exceed the actual amount
of 1990-91 fiscal year property tax administrative costs proportionally
attributable to incorporated cities and to local jurisdictions .
4 . The additional revenue received by Contra Costa County on account
of its 1990-1991 fiscal year property tax administrative costs pursuant to
Revenue and Taxation Code section 97 shall be used only to fund the actual
costs of assessing, collecting and allocating property taxes . An
equivalent amount of the revenues budgeted to finance assessing, collecting
and allocating property taxes in fiscal year 1991-1992 may be reallocated
to finance other county services . In the event that the actual 1991-1992
costs for assessing, collecting and allocating property taxes plus
allowable overhead costs are less than the amounts determined in the
January 17 , 1992 report by the Auditor-Controller, the difference shall be
proportionally allocated to the respective incorporated cities and local
jurisdictions .
B.
FINDINGS ON WRITTEN OBJECTIONS
All objections are presumed to pertain to the determination and
allocation of 1990-1991 property tax administrative costs .
1 . The objection that the determination, allocation and collection of
the 1990-91 property tax administrative costs from cities and local
jurisdictions would work a hardship on such entities is overruled. The
Legislature by enacting Revenue and Taxation Code section 97 , as amended by
SB 2557 , authorized determination, allocation and collection of the
property tax administrative costs .
2 . The objection that determination, allocation and collection of the
1990-91 property tax administrative costs from special districts is
inappropriate in light of the Governor' s proposal to reallocate property
tax revenue as between special districts and school districts is overruled
as speculative.
3 . All objections which incorporate by reference written objections
submitted at the January 15, 1991 public hearing of the Board of
Supervisors and Auditor-Controller on implementation of the property tax
recovery provisions of Revenue and Taxation Code section 97 , as amended by
SB 2557 , are overruled on the grounds stated in the Findings regarding
Implementation of the Criminal Justice Administrative (booking) and
Property Tax Administrative Cost Recovery Provisions of SB 2557 , adopted by
the Board of Supervisors and Auditor-Controller on January 22, 1991, which
findings are incorporated herein by reference.
4 . .All objections which incorporate by reference allegations in
pleadings filed against the County of Contra Costa in the lawsuit initially
known as Town of Danville, et al . v. Contra Costa County, No. C91-01524 and
now included in "Coordinated Proceeding Special Title - rule 1550 (b)
Senate Bill 2557 Cases, " Judicial Council Coordination Proceeding Case No.
2584 , are overruled on the grounds stated in the Answer and other pleadings
filed in that action by the County of Contra Costa and the Auditor-
Controller, which pleadings are incorporated herein by reference.
General Findings
1 . The Board. of Supervisors and the Auditor-Controller find that SB
2557 ( 1990 Statutes , chapter 466 ) is a lawful enactment, lawfully adopted.
No evidence to the contrary has been introduced.
2 . The grounds stated herein to support findings are not exclusive
and any findings may be supported on any lawful ground, whether or not
expressed herein.
3 . If any finding herein is held invalid, such invalidity shall not
affect findings which can be given effect without the invalid provision,
and to this end, the invalid finding is severable .
So found and determined
I hereby certify that this is a true and correct copy of
an action taken and entered on the minutes of the
Kenneth J . orcoran Board of Supervis o the date shown.
Contra Costa County Auditor-Controller ATTESTED, �"���-n's
PHIL BATCHELOR,Clerk o the Board
MAM/j h of Supervisors and County Administrator
J-7:a:\mam\findings.tax
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August 31, 1990
Darryl R. White
Secretary of the Senate
1 .I
Subject: Senate Bill 2557 (Maddy)
Chapter 466, Statutes of 1990 AAOI NU CA"
Dear Mr. White:
Because of the complexity of the Budget Act of 1990 and the
necessity of swiftly enacting a package of twenty bills to
implement the budget, several inadvertent errors and ambiguities
were included in my Senate Bill 2557 (Ch. 466 Stats. 1990) . The
following is a listing of these errors and a clear statement of
the intent regarding each issue. The intent presented accurately
reflects the understanding of the leadership of both houses of
the Legislature and the Governor. This document is intended to
provide direction and guidance to the .Office of the State
Controller and to counties and cities and counties in their
preparation for the imposition of these fees.
Crininal Justice Administration Fee
Section i of the bill, which authorizes counties to levy a fee,
for the booking of persons arrested by cities, special districts,
school districts, community college districts, colleges, or
universities, did not clearly state that this authority was also
extended to a city and county. It was the clear intent that this
authorization applied to any county and city and county.
1'he definition of the fee in this section states that it
includes "actual administrative costs. . . incurred in booking or
otherwise processing of arrested persons. " '"This definition is
anbiguous in that it does not clearly state a fixed time at which
the cities; and other entities would cease to be responsible for
Mr. Darryl R. Whito, p. 2
the costs associated with the arrested person. It was the intent
that these costs not be open-ended and that the obligation of the
cities and other entities end when the arrested persons are
either released from custody or committed to a housing unit of a
county or city •and county jail facility.
It also was intended that the obligation of cities .and other
entities to pay this booking fee should* occur *at a definite time.
The bill did not contain a reference to when the fee was due and
payable. it was the intent that the booking fee be due and
.payable thirty days from the invoice date.
Trial Court Funding Block Grant
Section 2 of the bill was intended to reduce the Trial Court
Funding Block Grant to counties and cities and counties by ten
percent on an ongoing basis. Due to an error in calculation the
full amount of the reduction was not accurately referenced in
the amendments to Section 77200(a) (1) of the Government Code. The
correct amount referenced in Section 77200(a) (1) should be
forty-two thousand one hundred thirty five dollars ($42,135) .
It also was the intent that the "maintenance of, effort"
requirement in Section 77204 of the Government Code be reduced in
a manner corresponding to the ten percent reduction of the block
grant in Section 77200 because the maintenance of effort
.requirement is mathematically and functionally related to the
block grant. The language of the bill erroneously assumed that
the functional relationship between the two sections would
accomplish the parallel reductions which were intended.
Property 'rax Administration Fee
Section 4 of the bill authorizes counties to charge a fee to
other local jurisdictions for -the actual costs of administration
of the property tax system. It was intended that this fee be
imposed on cities, special districts, redevelopment agencies,
schools, county superintendents of schools; and community
colleges. Inadvertently,- the bill did not specifically identify
each of these entities, because they were thought to be included
in the term "local jurisdiction" . This phrase is not consistent
with the terminology of the Revenue and Taxation Code and each of
the entities should have been separately identified.
It also was the intent that the fees for cities, redevelopment
agencies, and special districts be withheld from the respo-ctive
shares of the property tax of each of these entitio.. Because of
the construction of this language as a one-time transfer of
Mr. Darryl R. Khite, P. 3
property tax to counties and cities and counties and its
placement in Section 97 , cities, redevelopment agencies, and
special districts could, in .future years, pay more than the
actual cost of property tax administration. This was not
intended.
The reduction of property tax revenues to no- and law-property
tax cities might have the effect of increasing the amount of the
Tax Equity Allocation to these jurisdictions. This was not
intended.
The bill intended that school districts, community college
districts, and county superintendents of schools be mandated to
pay their respective shares of the cost of property tax
administration. Counties and cities and counties would present
invoices to. these entities for the appropriate amounts. These
invoices would be due and payable within 30 days. The bill
creates an ambiguity with regard to this obligation by the use of
the word "may" in Section ' 97 (f) of the Revenue and Taxation Code.
The use of an invoicing process with respect to school
entities was intended to ensure that the property tax
administration fee would not be construed as a reallocation of
property tax revenues or as a transfer of financial or program
responsibility. Finally, it was intended that the mandatory
imposition of these fees on schools, community colleges, and
county superintendents of schools should supersede any
contradictory but previously enacted statutes.
It also was intended that counties and cities and counties not
be allowed to claim as property tax administration costs any such
costs for which they were already being reimbursed. Language
indicating this intent was not included in the bill.
No- and Low-Propert-y 'fax Cities
Section 5 of the bill limits the amount of property tax
revenue transferred to no- and low--property tax cities in the
1990-91 fiscal year to 90 percent of the amount transferred in
the 1989-90 fiscal year. It was the intent that this 10 percent
reduction in the amount transferred to these jurisdiction be made
on an ongoing basis, not merely in the 1990-91 fiscal year.
The language of this .section also has the effect of imposing a
10 percent reduction on the entire property tax allocation to
low-property tax cities, not merely the amount of revenue
transferred to guarantee those jurisdictions ' Tax Zquity
Allocations. This was not intended.
Mr. Darryl A. White, P. 4
Sincerely,
KIN E",t'H L. MADDY
senator, 14th District
r
TSB BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
and
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on February 11 , 1992, by the following vote:
AYES: Supervisors Powers , Fanden, Schroder, Torlakson, McPeak
NOES : None
ABSENT: None
ABSTAIN: None'
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Admini- ) RESOLUTION NO. 92/ 82
strative Cost Recovery )
Provisions of Revenue )
and Taxation Code )
Section 97 )
}
The Contra Costa County board of Supervisors and the Contra Costa County
Auditor-Controller having jointly and severally held a public hearing on
February 4 , 1992 on the Auditor-Controller' s report of the property tax-
related costs of the Assessor, Tax Collector and Auditor proportionately
attributable to each incorporated city and to each local jurisdiction in
Contra Costa County;
And the Board of Supervisors and the Auditor-Controller having jointly and
severally made findings and determinations ' on the report and on each
written objection received;
The Contra Costa County Board of Supervisors and the Contra Costa County
Auditor-Controller hereby jointly and severally determine that the property
tax administrative costs proportionately attributable to each incorporated
city and to each local jurisdiction for the 1990-91 fiscal year are as set
forth in Exhibit A attached hereto . The Auditor-Controller is hereby
directed to collect from each local jurisdiction except school districts,
such property tax administrative costs as provided in Board of Supervisors '
Resolution No . 90/822 .
So determined:
I hereby certify that this Is a true and correct copy of
an action taken and entered on the minutes of the
5i��V�_ Boar!of SuperviAprs on the date shown.
Keri CorcorATTESTED: i�1�3 �it�u'/ �4, g 9�
Contra Costa County PHIL BATCHELOR,Cler of the Board
Auditor-Controller of Supervisors and County Administrator
Deputv
Orig. Dept:
cc: County Administrator
County Counsel
Auditor-Controller
RESOLUTION NO. 92/ 82
Exhibit A
AUDITOR-CONTROLLER
Contra Costa .County
Martinez, California
January 17 , 1992
TO: Contra Costa County Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller /
SUBJECT: 1991-92 Property Tax Administration Charges
Commencing with the 1990-91 fiscal year, Revenue and Taxation Code Section 97
provides for the County Auditor-Controller to annually determine property tax
administration costs proportionately attributable to incorporated cities and
local jurisdictions for fiscal year 1989-90 and thereafter. For purposes of
this section, property. tax administrative costs are the property tax related
costs of .the Assessor, Tax Collector,: and Auditor, including applicable
administrative overhead costs as permitted by federal Circular A-87 standards.
On December. 18, 1990, .the Contra Costa County Board of Supervisors adopted
Resolution No. 90/822 governing the procedure for implementing in Contra Costa
County the provisions of Revenue and Taxation Code Section 97 for the recovery
by the County of property tax administration costs. The following attachments
comprise the report of the Auditor-Controller pursuant to Resolution .No.
90/822 for the 1991-92 _fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, and Auditor for the 1990-91 fiscal year. Also shown are the
offsetting revenues .received by the County for providing various property tax
related services. As. shown, the net cost in 1990-91 of property tax
administration was $8,477,632.
Attachment II allocates amounts from the $8,477,632 proportionally
attributable to each incorporated city and to each local jurisdiction which
received net property tax revenues during the 1990-91 fiscal year. Revenue &
Taxation Code Section 97(f). exempts school districts, community college
districts, and the County Office of Education from those provisions
authorizing County invoices for proportionate, amounts of property tax
administrative costs. The cost allocation to each entity was based on the net
revenues of each entity as a percentage of total net revenues.
ATTACHMENT I '
Property Tax Administration Charges for 1991-1992
CONTRA COSTA COUNTY
NOTE: Per Revenue and Taxation Code Section 97, the property tax administration
fee to -be charged -in•the 1991-92 Fiscal Year .shall be -based on the 1990-9.1
property tax related costs of the Assessor, Tax Collector, and Auditor,
including applicable overhead costs as permitted by Federal Circular A-87
standards.
Property Tax Related Costs, 1990-91 Fiscal Year:
Assessor 7,727,370
Tax Collector 1,707,938
Auditor 921,322
Total 10,356,630
Overhead Costs per Circular A-87, 1990-91 Fiscal Year:
Assessor 617,167
Tax Collector 166,280
Auditor 75,246
Total 858,693
Less: Fees Received for .Property Tax Related Services, 1990-91:
General County 1,446,020
Assessor 151,649
Tax Collector 736,111
Auditor 403,911
Total -2,737,691
Net Property Tax Administration Costs,
1990-91 Fiscal Year: 8,477,632
Source: Contra Costa County Auditor-Controller's Office 1/17/92
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