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Home My WebLink AboutMINUTES - 02251992 - H.4 TO: BOARD OF SUPERVISORS �s' L Contra Costa FROM: •;- ';• n. s Finance Committee ; .z County DATE: rTA'counii - February 25,1992 SUBJECT: RESOLUTION TO INCREASE FEES OF THE ASSESSOR, AUDITOR-CONTROLLER, TREASURER-TAX COLLECTOR, CLERK OF THE BOARD AND COUNTY CLERK. SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION Adopt resolution to increase fees for tax activities, Recorder, Elections and other services performed by the Assessor, Auditor- Controller, Treasurer-Tax Collector, County Clerk and the Clerk of the Board. FISCAL IMPACT Approval of the fee increases should result in an increase of fee revenues for activities in these six departments . BACKGROUND The Finance Committee adopted Management Services Institute' s (MSI) recommendations to establish and modify fees for the Assessor, Auditor-Controller, Treasurer-Tax Collector, County Clerk and the Clerk of the Board on January 27, 1992 . The attached fee resolution modifies MSI ' s recommendation to comply with County Counsel concerns . In addition to legally mandated notification for today' s hearing, cities and special districts were sent copies of the proposed fee schedule through the Fiscal Unity Committee. CONTINUED ON ATTACHMENT: YES SIGNATURE: 17 RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD✓✓✓COMMITTEE -t k`APPROVE OTHER SIGNATURE(S): ACTION OF BOARD ON Febrllary S _ 1 9(32- APPROVED AS RECOMMENDED x OTHER VOTE OF SUPERVISORS 1 HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUSABSENT ( �Cc ) AND CORRECT COPY OF AN ACTION TAKEN AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. vOrig Dept: County Administrator CC: Assessor ATTESTED Febxuary, 25 ,, 1992 Auditor-Controller PHIL BATCHELOR,CLERK OF THE BOARD OF Clerk of the Board SUPERVISORS AND COUNTY ADMINISTRATOR County Clerk Treasurer-Tax Collector M382 Payi88)Abelson, Auditor-Controller BY / DEPUTY -2- Since June 1990, the County has been engaged in a comprehensive fee study conducted by MSI in close collaboration with the Administrator and Auditor' s Offices . The study concentrates on the costs and revenues associated with County services and identifies the extent to which the General Fund subsidizes these services . With this information, the County will be able to develop fees at a level sufficient enough to cover actual costs and eliminate General Fund subsidies . On September 17, 1991 the Board adopted report one from MSI covering land development fees in the Building Inspection, Public Works and Community Development Departments . These fee adjustments involved 88 separate fees and were estimated to generate $2 .5 million over a one year period. The Finance Committee reviewed the study and modified four of the fees . Subsequently, on November 5, 1991 three additional fees were modified on the recommendation of Director of Growth Management and Economic Development. Attached is report two from MSI covering the Assessor, Auditor-Controller, Treasurer-Tax Collector, County Clerk and Clerk of the Board. A total of sixty service centers were reviewed and an increase of $1 . 1 million in fee revenues was recommended for adoption. However, after undergoing a legal review by County Counsel, an increase of $600,000 in fee revenue is recommended for adoption. Several important points about these series of fees are presented below. 1 . The 37 fees in the tax section totalling $550,600 will probably not result in any noticeable net increase in County revenues, since the property tax administration charges cover most of these costs (SB-2557 ) . Any revenues gained through other fees charged to cities and special districts are deducted from the overall • property tax charges . However, the proposed fees do permit the County to collect revenue from those agencies exempt from SB-2557 , such as school districts . Approximately $50, 000 in additional fee revenue is expected from schools . The proposed fees will more evenly distribute costs to users of property tax services and protect the County from future SB-2557 exemptions . For example, the Governor' s proposal to transfer property tax revenue from certain Special Districts to Schools will result in a substantial loss of SB-2557 revenues . Under the proposed fees, the County will continue to cover some of these tax service costs . 2 . State laws preclude or limit the amount the County can charge for services in 30 of the 60 service centers included in the report or 50% of the fees . County costs not recoverable total $3 . 3 million for the 30 service centers . A subsequent phase of the fee study is to identify all County service center not recoverable or fully recoverable by fees because of state law and formulate a remedial legislative program. 3 . Some of these proposed fees are new and require additional staff recordkeeping and documentation. In some cases, one Department must collect fees and distribute a portion of the revenue to other Departments . i h� THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on Feb . 25 , 1992 , by °the following vote: AYES: Supervisors Powers , Fanden, Schroder, . Torlakson, McPeak NOES: None ABSENT: None ABSTAIN: None SUBJECT: Revised Fees for Tax, ) RESOLUTION NO. 92/112 Recorder, Elections ) (Gov. Code, §§ 66016, Elections, Clerk of ) 66017 , 66018 ) the Board and ) Miscellaneous Services ) The Board of Supervisors of Contra Costa County resolves as follows: A. BACKGROUND, FINDINGS. 1 . The County of Contra Costa has conducted an extensive and exhaustive analysis of its services, the costs reasonably borne of providing those services, the beneficiaries of those services, and the revenues produced by those paying fees and charges for special services . 2 : 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 . 3 . The County desires to establish a policy of recovering the full costs reasonably borne of providing special services of a voluntary and limited nature, so that general taxes are not diverted from general services of a broad nature and used to unfairly and inequitably subsidize special services . 4 . Chapter 70-2 of the County Ordinance Code establishes Board policy on the recovery of costs, particularly, the percentage of costs reasonably borne from users of County services and directing staff as to the methodology for implementing said chapter. 5 . It is the intention of the Board of Supervisors to develop from time to time and as necessary, a revised schedule of fees and charges based on the County's budgeted and projected costs reasonably borne, for each fiscal year. 6 . Pursuant to Government Code Section 66016, specific fees to be charged for services provided to development projects may be adopted by the Board of Supervisors by Resolution, after providing notice of and holding a public hearing at which oral and written presentations may be made, and providing an opportunity to review the supporting data upon ,-,which the fees are based at least 10 days before the hearing. This Board `finds that all of the requirements of Government Code Section 66016 have been met. 7 . This Board further finds that notice of hearing has also been, provided pursuant to Government Code sections 66018 and 6062a, and that all of the requirements of section 66018 have been met. B. ADOPTION OF FEES . 1 . Fee Schedule Adoption. The fees set forth in Exhibit A, attached hereto and incorporated herein by this reference, are hereby adopted and shall be charged and collected for the services enumerated therein. RESOLUTIQN NO. 92/112 2 . Separate Fee for Each Process . All fees set by this resolution are for each identified process . Additional fees shall be required for each additional process or service that is requested or required. Where fees are indicated on a per unit of measurement basis, the fee is for each identified unit or portion thereof within the indicated ranges of such units . 3 . Added Fees and Refunds . Where additional fees must be charged and collected for completed staff work, or where a refund of excess deposited monies is due, and where such charge or refund is ten dollars ( $10 . 00 ) or less, a charge or refund need not be made, pursuant to and provided the requirements of Government Code Sections 29373 . 1 and 29375 . 1 and amendments thereto are met. 4 . Defining and Timing of Fee Schedule. Definitions regarding and the timing of the implementation of the herein enumerated fee schedule shall be as set forth herein and in County Ordinance Code Chapter 70-2 . 5 . Interpretation. This Resolution may be interpreted by the several County department heads in consultation with the County Administrator. If there is a conflict between two fees, the lower in dollar amount of the two shall be applied. 6 . Severability. If any portion of this resolution is declared invalid or unenforceable by a court of competent jurisdiction, the Board of Supervisors hereby declares that it would have adopted the remainder of this Resolution regardless of the absence of the invalid part(s ) . 7 . 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 . Obligations existing under any resolution or other Board action repealed by this section shall not be affected and shall remain in full force and effect. 8 . Effective Date. This Resolution is effective immediately upon adoption subject to any applicable terms and conditions of County Ordinance Code Chapter 70-2, except that fees imposed herein on development projects (Gov. Code, §66000 ) become effective 60 days after adoption. Orig. Dept: County Administrator I hereby certify that this Is a true and correct copy of cc: Assessor an action taken and entered on the minutes of the Auditor-Controller: Paul Abelson Board of Supero ors the date shown. Clerk of the Board ATTESTED: County Clerk - Recorder PHIL ISATCHELOR,Clerk 6f the Board County Clerk - Elections of Supervisors and County Administrator County Counsel Treasurer - Tax Collector gY ,Deputy RESOLUTION NO. 92./,1.12 CT2a:\rev.fee EXHIBIT A FEE SCHEDULE 5-95 Add-On Tax Service-Autonomous $ . 76 per line item Special District $12 correction fee per parcel $250 annual systems maintenance fee per levy group 5-096 Add-On Tax Service-Cities $ . 76 per line item $12 correction fee per parcel $250 annual systems maintenance fee per levy group 5-097 Add-On Tax Service-County $ . 76 per line item Special District $12 correction fee per parcel $250 annual systems maintenance fee per, levy group 5-099 Tax Certification -Bulk Transfer $12 per certificate + $20 if taxes owed 5-100 Subdivision Certification/Bond $18 per certificate + $9 if subdivision in unincorporated $33 per bond + $9 if subdivision in unincorporated 5-107 Dishonored Tax Checks No charge first re- placement/resubmission $10 addtl replace- ment/resubmission $52 per cancelled check 5-108 Business License Enforcement 25% penalty for a daily license tax if not paid by the close of the day when it was due. 25% penalty for annual license tax if not paid within 30 days of the due date. S-109 1915 Act Bond Processing 5% of bond amount not to exceed $16 per line item S-110 Lot Segregation $136 per application S-114 Map Sales $10 per basic wall map + hourly rate for modifications $5 per parcel map S-115 Computer Printout of Property $4 . 50 per parcel No charge for property owner S-116 Document Certification $1 per document S-117 Appraisal Record Sales $15 per parcel ( 3 copies) ; $3 each addtl page S-118 Business Property Statement $4 per statement S-119 Property Characteristics Residential - $5 per Fill-In Service (PCS) parcel Land - $7 .50 per parcel Multiple: 1-4 units-$7 .50 per parcel 5+ units-$20 per parcel Commercial/Industrl - $20 per parcel S-120 Document Mailing Service $2 .50 per document S-121 Prop 90 Processing $80 per request S-124 Lot Combine $121 per application S-125 Parcel Split $268 per application S-133 Lien Notification $7 per lien notice S-134 Pre-Lien Notice $30 per notice + $4 .50 per lot S-137 UCC Search $12 per search S-138 Special Election Service Hourly rate S-141 No Election Minimum Service $300 + publication cost per agency S-142 Petition Checking Service Hourly rate S-143 Candidate Processing Election Code Sect 6554, except $35 per application other local agencies S-144 File Search $3 .50 per request S-145 Transcript, Request $10 per request S-146 Investment Services $20 per transaction in $20 per transaction out . 0033 x interest earnings S-149 Administrative Appeal $125 per appeal of department head S-150 Fee Increase Mailing Service $40 per year -S-152 Research Service First 15 min. free $30 per hour in 15 minute increments thereafter S-153 Request for Copy $ . 50 per page, except Recorder $1 first page, then $ . 50 per page • Research svc costs : First 15 min. free $30 per hour in 15 minute increments thereafter S-154 Request for Certified Copies $1 . 75 per request