HomeMy WebLinkAboutMINUTES - 02262008 - C.22 TO: BOARD OF SUPERVISORSCONTRA
FROM: John CullenCOSTA
County Administrator COUNTY
DATE: FEBRUARY 26, 2008
SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1 . RECEIVE the 2007-08 report of the Auditor-Controller that contains the property tax-
related costs of the Assessor, Tax Collector, Auditor and Assessment Appeals Board for
the 2006-07 fiscal year, as required by Resolution 97/129.
2. FIX April 8, 2008 at 9:30 a.m. for a public hearing on the determination of property tax
administrative costs.
3. DIRECT the Clerk of the Board to notify affected local jurisdictions of the public hearing.
4. DIRECT the Clerk of the Board to prepare and publish the required legal notice and make
supporting documentation available for public inspection.
BACKGROUND:
In 1997, the Board adopted Resolution 97/129 which provides procedures for property tax
administrative cost recovery. The recommend:ed actions are necessary for implementation of
Resolution 97/129 for the current fiscal year.
CONTINUED ON ATTACHMENT: X YES SIGNATURE:
.f
RECOMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON APPROVED AS RECOMMENDED XOTHER.
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
UNANIMOUS(ABSENT ) TRUE AND CORRECT COPY OF AN
AES: NOES: ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Contact: Laura Strobel 5-1091
CC: County Administrator ATTESTED
Auditor-Controller JOHN CULLEN,CLEPK OF
County Counsel THE BOARD OF SUPERVISORS
AND C ADMINISTRATOR
BY DE UTY
Contra Costa County C .ZZ
Office of Stephen Stephen J.Ybarra
Auditor-Controller
COUNTY AUDITOR-CONTROLLER Elizabeth A.Verigin
Assistant Auditor-Controller
625 Court Street
Martinez, California 94553-1282
Telephone (925) 646-2181
Fax (925) 646-2649
Februay 1 1, 2008
TO: Contra Costa County Board of Supervisors
FROM: Stephen J. Ybarra, Auditor-Controller
SUBJECT: 2007-2008 Property Tax Administration Charges
Commencing.with the 1990-91 fiscal year, Revenue and Taxation Code §95.3
(replacing RBST §97.5), 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 administration costs are the property
tax related. costs of the Assessor; Tax' Collector, County Assessment Appeals
Board and Auditor-Controller, including applicable administrative overhead
costs as permitted by Federal OMB Circular A-87 standards.'
The following attachments comprise the 2007-08 Property Tax Administration
report of the Auditor-Controller pursuant to County Board of Supervisor's
Resolution No. 97/129.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, Assessment Appeals Board; and .Auditor-Controller for the 2006-07
fiscal year. Also included are all offsetting revenues received by the County for
providing property tax related services. The 2006-07 net cost of property tax
administration was $14,896,420. This amounts to approximately .740/70 of all 2006-07
property taxes levied countywide.
Attachment II allocates the $14,896,420 net cost to each incorporated city and
to each local jurisdiction receiving property tax revenues during the 2007-08
fiscal year. This cost allocation to each entity is based on the net revenues of
each entity as a percentage of total revenues. School districts, community
college districts, and the County Office of Education are exempt from those
provisions authorizing County recovery of their proportionate share of property
tax administrative costs. As a result,.:the County absorbs the Schools' .share,
which, this year,,amounts to $5,272,558.;
ATTACHMENT I
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
2007-2008 Properly Tax Administration Charges
Table of Contents
.3 Summary Calculations
.4 Contra Costa County Assessor's Department
5 Contra Costa County Treasurer-Tax Collector's Depar
6 Contra Costa County Auditor-Controller's Department
7. County Assessment Appeals Board
8 Federal A-87 Overhead Allocation
9 Department Revenue:Offsets
10 Allocation of Cost to Taxing Agencies .
2557sLo7.xis Page 2
ATTACHMENT I
CONTRA COSTA COUNTY
2007-2008 Property Tax Administration Charges
NOTE: Per Revenue and Taxation Code Section 95.3, the property tax administration
fee to be charged in the 2007-08 Fiscal I Year shall be based on the 2006-07 ,
property tax related costs of the Assessor,Tax Collector,Auditor and Assessment
Appeals Board including applicable overhead costs as permitted by Federal Circular
A-87 standards.
Property Tax Related Cost:
Assessor $ 15,871,'044
Tax Collector 3,730,464
Auditor-Controller 1,167,876
Assessment Appeals Board 82.904
Total
$20,852,288
Overhead Cost per Circular AI'87:
Assessor
$ 1,724.925
Tax Collector 305,778
Auditor-Controller 58,497.
Total $2,089,200
Less: Fees Received for*Property Tax R:elated Services:
County General $ 41662,105
Assessor I 393,156
Tax Collector 21057,073
Auditor-Controller 932.733
Total
9SL5,068
Net Property Tax Administration Cost,
2007-2008 Fiscal Year $14,"9 420
Source:
Attachment I Page 4 (2557SCxx.x1s)
Attachment I Page 5 (2557SIxx.x1s)
Attachment I Page 6 (2557SFxx,xls)
Attachment I Page 7 (2557SMxx.xls)
Attachment I Page 8 (2557SKxx.xls)
Attachment I Page 9 (2557SHxx,xls)
2557SE07.xis
Page 3
ATTACHMENT
CONTRA COSTA COUNTY
2007-2008 Property Tax Administration Charges
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 2006-2007
Salaries & Employee Benefits $ 13,239,832
Services & Supplies 2,9202036
Fixed Assets 0
Other Charges 5.000
Gross Cost $ 16,164,868
Less:
Intrafund Transfers (293,824)
*' Fixed Assets 0
TOTAL ASSESSOR COST $ 15,871,044
LESS: ASSESSOR REVENUE OFFSETS (393,156)
NET ASSESSOR DEPARTMENT COST 15,477,888
Costs are related to preparing maps for LAFCO and County GIS related expenses.
'* Lease/purchase and fixed asset costs included in the A-87 allocation are
excluded from direct costs.
Source:
Cost:
Appendix A-1, Contra.Costa Final Budget, Schedule 9F, Assessor Budget Unit, Actual
Final Budget Statement, Final Expenditure Ledger, JVs
Revenue Offset:
Attachment I Page 9, 2557SHxx.xls, Revenue Offsets, Assessor
Page 4
2557SC07.xis
1
ATTACHMENT
CONTRA COSTA COUNTY
2007-2008 Property Tax Administration Charges
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 2006-2007
Salaries & Employee Benefits $ 3;401,250
Services & Supplies 1,555,793
Other Charges 21,275
Fixed Assets 94,178
Gross Cost $ 5,072,496
Less:
Fixed Assets (94,178)
Intrafund transfers (2.740)
Treasury Function Costs (1,119.462)
Business License Program (125,651)
TOTAL TAX COLLECTOR COST $ 3,730,464
LESS: TAX COLLECTOR REVENUE OFFSETS $.(2,057,073)
NET TAX COLLECTOR COST $ 1,673,391
* Fixed asset costs included in the A-87 allocation are
excluded from direct costs.
Source:
Cost:
Appendix B-1,Contra Costa Final Budget,Schedule 9F,Treasurer-Tax Collector Budget Unit,Actual
Final Budget Statement
Appendix B-2 Treasurer-Tax Collector Dept SB2557 Excluded Cost Total Expenditures
Revenue Offset:
Attachment I Page 9, Revenue Offsets,Tax Collector
Page 5
2557S107.xis
I
ATTACHMENT
CONTRA COSTA COUNTY
2007-2008 Property Tax Administration Charges
AUDITOR-CONTROLL'ER'S DEPARTMENT
PROPERTY TAX FUNCTION - DIRECT AND ACTUAL
DIRECT DEPARTMENTAL COSTS 2006-2007
Salaries & Employee Benefits $ 575,626 (1)
Information Technology Costs 382,176 (2)
Other Services and Supplies 91,783 (3)
Accounts Payable - Supplemental & Other Tax Refunds 9,689 (3)
Department Overhead Allocation 108.602 (4)
GROSS PROPERTY TAX FUNCTION COSTS $ 1,167,876
LESS: TOTAL PROPERTY TAX FUNCTION REVENUE OFFSETS $ 932.733 (5)
NET AUDITOR-CONTROLLER COST $ 235,143
Source:
Cost:
(1) Appendix D-1 Total Salary& Benefits-Tax Functions(2557SBxx.xls)
(2)Appendix E-1
(3) Appendix F-1
(4) Appendix F-2
Revenue Offset:
(5)Attachment I Page 9, Revenue Offsets, Auditor Controller
Page 6
2557SF07.xls
i
ATTACHMENT
CONTRA COSTA COUNTY
2007-2008 Property Tax Administration Charges
COUNTY ASSESSMENT APPEALS BOARD
ACTUAL
DIRECT AND INDIRECT COSTS 2006-2007
Clerk of the Board $ 49,584
Assessment Appeals Board -allowances and postage 21,053
County Counsel 12,267
TOTAL ASSESSMENT APPEALS BOARD COSTS $ 82,904
Source:
Appendix H-1.
2557SM07.x!s Page 7
ATTACHMENT
.CONTRA COSTA COUNTY
2007-2008 Property-Tax Administration Charges
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Property Tax Net to
Department 2006-2007 Related Allocate
Actual
Assessor $ 1,724,925 100% $ 1,724,925
Tax Collector ' 413,214 74% 305,77$
Auditor-Controller(Tax Division) 58,497 100% 58,497
TOTALS $ 2,196,636 $ 2,089,200
Source:
Appendix.G-2
Attachment I Page 5 Grass& Total Tax Collector Cost(2557SI05.xis)
2557SK07.x1s Page 8
ATTACHMENT
CONTRA COSTA COUNTY
2007-2008 Property Tax Administration Charges
REVENUE OFFSETS
County General
0005 9608 Supplemental Tax Administration Fees $ 4,662,105
$ 4,662,105
Assessor
0016 1600 Administration 918,093
.1600 Excludable revenues (Direct,credits and
non-property tax related revenues) (730,000)
0016 1605 Drafting 14,636
1610 Appraisal 0
1647 Roll Maintenance 190,427
$ 393,156.
Tax Collector
0015 Tax Collector Revenue 3,278,794
Excludable revenues (Direct credits and (1.221,720) .
non-property tax related revenues)
$ 2,057,073
Auditor-Controller
0010 1004 Tax & Cost Accounting Division Revenue 1,155,501
Excludable revenues (Direct credits and (222,768)
non-property tax related revenues)
$ 932,733
TOTAL REVENUE OFFSETS $ 8,045,068
Source :
County General: Appendix C-5 (Calculation of Revenue Offset)
Assessor: Appendix C-2 (Calculation of Revenue Offset)
Tax Collector: Appendix C-3 (Calculation of Revenue Offset)
Auditor Controller: Appendix C-4(Calculation of Revenue Offset)
2557SH07.xls Page 9
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Jane Pennington To: cctlegals@cctimes.com
02/28/2008 11:22 AM cc:
Subject: publication request: property tax cost
Please publish the following legal notice (the text below the line) in the full circulation of the next available
edition of the Contra Costa Times, in the legal advertising section
Reference: 2139
Thanks
Jane
Jane Pennington
Chief Clerk, Contra Costa Board of Supervisors
Ph 925-335-1908
Fax 925-335-1913
BOARD OF SUPERVISORS
COUNTY OF CONTRA COSTA, CALIFORNIA
NOTICE OF A PUBLIC HEARING
NOTICE IS HEREBY GIVEN that on Tuesday, April 8, 2008, at 9:30 a.m. in the Board of Supervisors
Chambers, Room 107 of the County Administration Building, 651 Pine Street, Martinez, California, a
public hearing will be held for the Determination of Property Tax Administrative Cost Recovery for
2007/08. A copy of the Property Tax Calculation Report will be on file on February 26, 2008, in the office
of the Clerk of the Board of Supervisors at 651 Pine Street, Room 106, Martinez, California.
JOHN CULLEN, Clerk of the Board.of Supervisors and County Administrator
By: Jane Pennington, Deputy
� _. BOARD OF SUPERVISORS
COUNTY OF CONTRA COSTA, CALIFORNIA
NOTICE OF A
PUBLIC HEARING
NOTICE IS HEREBY GIVEN that on Tuesday, April 8, 2008, at 9:30 a.m.
in the Board of Supervisors Chambers, Room 107 of the County
Administration Building, 65.1 Pine Street, Martinez, California, a public .
hearing will be held for the Determination of Property Tax Administrative.
Cost Recovery for.2007/08. A copy of the Property Tax Calculation Report
will be on file beginning on February 26, 2008, in the office of the Clerk of
the Board of Supervisors at 651 Pine Street, Room 106, Martinez,
California, (925) 335-1900.
JOHN CULLEN, Clerk of the Board of Supervisors and County Administrator
By: Jane Pennington, Deputy
TO: BOARD OF SUPERVISORS CONTRA
r
FROM: John Cullen . ' __ COSTA
County Administrator a`' +' `'� COUNTY
�.
DATE: FEBRUARY 26, 2008
SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1. RECEIVE the 2007-08 report of the Auditor-Controller that contains the property tax-
related costs of the Assessor, Tax Collector,Auditor and Assessment Appeals Board for
the 2006-07 fiscal year, as required by Resolution 97/129.
2. FIX April 8, 2008 at 9:30 a.m. for a public hearing on the determination of property tax
3. DIRECT the Clerk of the Board to notify affected local jurisdictions of the public hearing.
4. DIRECT the Clerk of the Board to prepare and publish the required.legal notice.and make
supporting documentation available for public inspection.
BACKGROUND:
In 1997, the Board adopted Resolution 97/129 which provides procedures for property tax
administrative cost recovery. The recommended actions are necessary for implementation of
Resolution 97/129 for.the current fiscal year.
J
CONTINUED ON ATTACHMENT: X YES SIGNATURE: /
RECOMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON APPROVED AS RECOMMENDED_OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
UNANIMOUS(ABSENT ) TRUE AND CORRECT COPY OF AN
A ES: NOES: ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Contact: Laura Strobel 5-1091
CC: County Administrator ATTESTED
Auditor-Controller JOHN CULLEN,CLE K OF
County Counsel THE BOARD OF SUPERVISORS
AND COU47KADMIMSTRATOR
BY _,DE UTY
CONTRA COSTA COUNTY CONTRA COSTA COUNTY CONTRA COSTA CO.LIBRARY
COUNTY ADMINISTRATOR AUDITOR-CONTROLLER'S OFFICE SUSAN CALDWELL.
651 PINE STREET 625 COURT STREET 1750 OAK PARK BLVD
MARTINEZ,CA 94553 MARTINEZ,CA 94553 PLEASANT HILL,CA 94523
CONTRA COSTA FIRE DISTRICT CROCKETT CARQUINEZ EAST CONTRA COSTA FIRE
MIKE GEORGE FIRE DISTRICT 134 OAK STREET
2010 GEARY ROAD 746 LORING AVENUE BRENTWOOD,CA 94513
PLEASANT HILL, CA 94523 CROCKETT, CA 94525
CONTRA COSTA-PUBLIC WORKS CCC FLOOD CONTROL AND CONTRA COSTA CO.SHERIFF
MISCELLANEOUS SPEC.DISTRICTS WATER CONSERVATION DISTRICT ADMINISTRATIVE SVCS-FINANCE
255 GLACIER DRIVE 255 GLACIER DRIVE 651 PINE STREET 7T"FLOOR
MARTINEZ,CA 94553 MARTINEZ,CA 94553 MARTINEZ,CA 94553
CONTRA COSTA COUNTY SAN RAMON VALLEY FIRE PROTECTION KENSINGTON FIRE DISTRICT
WATER AGENCY 1500 BOLLINGER CANYON ROAD 217 ARLINGTON AVENUE
651 PINE STREET NORTH WING SAN RAMON, CA 94583 KENSINGTON,CA 94707
MARTINEZ,CA 94553
RODEO-HERCULES FIRE MORAGA-ORINDA FIRE PROTECTION CONTRA COSTA RESOURCE
PROTECTION DISTRICT DISTRICT - CONSERVATION
1680 REFUGIO VALLEY ROAD 33 0RINDA WAY 5552 CLAYTON ROAD
HERCULES,CA 94547 ORINDA,CA 94563 CONCORD,CA 94521
KENSINGTON COMMUNITY SERVICES DIABLO COMMUNITY SERVICE DISTRICT CONTRA COSTA MOSQUITO ABATEMENT
DISTRICT P.O. BOX 702 DISTRICT
217 ARLINGTON AVENUE' DIABLO,CA 94528, 155 MASON CIRCLE
KENSINGTON,CA 94707 CONCORD, CA 94520
CENTRAL CONTRA COSTA SANITARY MT.VIEW SANITARY DISTRICT IRONHOUSE SANITARY DISTRICT
DISTRICT P.O. BOX 2757 PO BOX 1105
5019 IMHOFF PLACE MARTINEZ, CA 94553 OAKLEY,CA 94561
MARTINEZ,CA 94553
RODEO SANITARY DISTRICT WEST COUNTY WASTEWATER DISTRICT STEGE SANITARY DISTRICT
800 SAN PABLO AVENUE 2910 HILLTOP DRIVE P.O. BOX 537
RODEO, CA 94572 RICHMOND,CA 94806 EL CERRITO,CA 94530
BYRON SANITARY DISTRICT CROCKETT-VALONA SANITARY DISTRICT DELTA DIABLO SANITATION DISTRICT
P.O. BOX 382 P.O. BOX 578 2500 PITTSBURG-ANTIOCH HIGHWAY
BYRON, CA 94514 CROCKETT, CA 94525 ANTIOCH,CA 94509
LOS MEDANOS HEALTHCARE DISTRICT MT. DIABLO HEALTHCARE DISTRICT WEST CONTRA COSTA HEALTHCARE
P.O. BOX 8698 2580 PARK AVENUE SUITE 1 DISTRICT
PITTSBURG,CA 94565 CONCORD,CA 94520 2000 VALE ROAD
RICHMOND,CA 94806
ALAMO-LAFAYETTE CEMETERY BYRON, BRENTWOOD, KNIGHTSEN AMBROSE RECREATION AND PARK
DISTRICT UNION CEMETERY , DISTRICT
3285 MT. DIABLO BLVD. P.O. BOX 551 3105 WILLOW PASS ROAD
LAFAYETTE,CA 94549 BRENTWOOD,CA 94513 PITTSBURG,CA 94565
PLEASANT HILL RECREATION&PARK ROLLINGWOOD-WILART
GREEN VALLEY RECREATION&PARK DISTRICT RECREATION AND PARK
DISTRICT 147 GREGORY LANE 2395 GREENWOOD DRIVE
P:O: BOX 112 PLEASANT HILL,CA 94523 SAN PABLO,CA 94806
DIABLO,CA 94528
BETHEL ISLAND MUNICIPAL CONTRA COSTA WATER DISTRICT CASTLE ROCK COUNTY WATER DISTRICT
IMPROVEMENT P.O. BOX H2O 200 PINE CREEK ROAD
P.O. BOX 244 CONCORD,CA 94524 WALNUT CREEK,CA 94598
BETHEL ISLAND,CA 94511
EAST BAY MUNICIPAL UTILITY EAST BAY MUD SPECIAL ALAMEDA-CONTRA COSTA
DISTRICT DISTRICT 1 TRANSIT DISTRICT
P.O. BOX 24055 P.O. BOX 24055 1600 FRANKLIN STREET
OAKLAND,CA 94623 OAKLAND, CA 94623 OAKLAND,CA 94612
BAY AREA RAPID TRANSIT DIST BAY AREA AIR QUALITY DUBLIN-SAN RAMON
TREASURY OFFICE MANAGEMENT DISTRICT SERVICES DISTRICT
P.O. BOX 12688 939 ELLIS STREET 7051 DUBLIN BLVD
OAKLAND, CA 94604 SAN FRANCISCO,CA 94109 DUBLIN, CA 94568
EAST BAY REGIONAL PARK DISTRICT RECLAMATION DISTRICT 800 DISCOVERY BAY RECLAMATION/
P.O. BOX 5381 P.O. BOX 262 DRAINAGE DISTRICT
OAKLAND, 81 94605 DISCOVERY BAY,CA 94514 P.O.BOX 262
BYRON, CA 94514
EAST CONTRA COSTA IRRIGATION BYRON-BETHANY IRRIGATION DISTRICT CITY OF CLAYTON
DISTRICT P.O. BOX 160 MARY PELLETIER
626 FIRST STREET BYRON, CA 94514 6000 HERITAGE TRAIL
BRENTWOOD, CA 94513 CLAYTON CA 94517
CITY OF CONCORD CITY OF BRENTWOOD CITY OF SAN PABLO
PEGGY LEFEBVRE PAMELA EHLER BRADLEY WARD
1950 PARKSIDE DR 708 THIRD ST ONE ALVARADO SQUARE
CONCORD CA 94519-2578 BRENTWOOD CA 94513 SAN PABLO CA 94806
CITY OF EL CERRITO CITY OF WALNUT CREEK CITY OF PLEASANT HILL
MARY DODGE EDMUND SUEN RICH RICCI
10890 SAN PABLO AVENUE 1666 N MAIN STREET 100 GREGORY LANE
EL CERRITO CA 94530 WALNUT CREEK CA 94596 PLEASANT HILL CA 94523
CITY OF MARTINEZ CITY OF ANTIOCH CITY OF PITTSBURG
DIANE PERKIN JULIE BROWN MARIE SIMONS
525 HENRIETTA STREET PO BOX 5007 65 CIVIC AVENUE
MARTINEZ CA 94553 ANTIOCH CA 94531=5007 PITTSBURG CA 94565
CITY OF HERCULES CITY OF PINOLE CITY OF RICHMOND
TIM HANSEN RICHARD LOOMIS PATRICK SAMSELL
111 CIVIC DRIVE 2131 PEAR STREET 1401 MARINA WAY, SOUTH
HERCULES CA 94547 PINOLE CA 94564 RICHMOND CA 94804
CITY OF LAFAYETTE TOWN OF MORAGA TOWN OF DANVILLE
TRACY ROBINSON JENNIFER LAU ELIZABETH HUDSON
3675 MT. DIABLO BLVD.,STE.210 PO BOX 188 510 LA GONDA WAY
LAFAYETTE CA 94549 MORAGA CA 94556 DANVILLE CA 94526
CITY OF SAN RAMON CITY OF ORINDA CITY OF OAKLEY
EVA HOWARD RADHA WOOD PAUL ABELSON
2222 CAMINO RAMON 26 ORINDA WAY 3231 MAIN STREET
SAN RAMON CA 94583 ORINDA CA 94563 OAKLEY,CA 94561
TOWN OF DISCOVERY BAY
ATTN:VIRGIL KOEHNE PLEASANT HILL LTG DIST 1 SVC AREA R-8 WALNUT CRK
1800 WILLOW LAKE ROAD C/O CITY OF PLEASANT HILL C/O CITY OF WALNUT CREEK
DISCOVERY BAY,CA 94514-1060 100 GREGORY LANE 1666 N MAIN STREET
PLEASANT HILL,CA 94523 WALNUT CREEK,CA 94596
MARTINEZ PINE RIDGE MTCE MARTINEZ PARKING DIST 1,.
CLAYTON LTG MTCE DIST 1 C/O CITY OF MARTINEZ C/O CITY OF MARTINEZ
C/O CITY OF.CLAYTON 525 HENRIETTA STREET 525 HENRIETTA STREET
6000 HERITAGE TRAIL MARTINEZ CA 94553 MARTINEZ CA 94553
CLAYTON,CA 94517
LAFAYETTE CORE AREA MTCE LAFAYETTE STREET LTG MTCE Z1 CONCORD VALLEY TERR MTCE
C/O CITY OF LAFAYETTE . C/O CITY OF LAFAYETTE C/O CITY OF CONCORD
3675 MT. DIABLO BLVD.,STE.210 3675 MT. DIABLO BLVD.,STE.210 1950 PARKSIDE DRIVE
LAFAYETTE CA 94549 LAFAYETTE CA 94549 CONCORD CA 94519-2578
CONCORD KIRKWOOD MTCE 1 CONCORD BLHN TERR ST LTG P.HILL DIABLO VISTA WATER DIST
C/O CITY OF CONCORD C/O CITY OF CONCORD C/O CITY OF PLEASANT HILL
1950 PARKSIDE DRIVE 1950 PARKSIDE DRIVE 100 GREGORY LANE
CONCORD CA 94519-2578 CONCORD CA 94519-2578 PLEASANT HILL CA 94523
ANTIOCH PARKING MTCE 1A MORAGA STREET LTG MTCE 1 OAKLEY POLICE SERVICES
C/O CITY OF ANTIOCH C/O TOWN OF MORAGA C/O CITY OF OAKLEY
PO BOX 5007 PO BOX 188 3231 MAIN STREET
ANTIOCH CA 94531-5007 MORAGA CA 94556 OAKLEY CA 94561
ANTIOCH BRENTWOOD
REDEVELOPMENT AGENCY REDEVELOPMENT AGENCY CONCORD
PO BOX 5007 708 THIRD STREET
ANTIOCH CA 94509 BRENTWOOD CA 94513 REDEVELOPMENT AGENCY
1950 PARKSIDE DRIVE
CONCORD CA 94519
CLAYTON HERCULES EL CERRITO
REDEVELOPMENT AGENCY REDEVELOPMENT AGENCY REDEVELOPMENT AGENCY
6000 HERITAGE TRAIL 111 CIVIC DRIVE 10890 SAN PABLO AVENUE
CLAYTON CA 94517 HERCULES CA 94547 EL CERRITO CA 94530
PINOLE PITTSBURG RICHMOND
REDEVELOPMENT AGENCY REDEVELOPMENT AGENCY REDEVELOPMENT AGENCY
2131 PEAR STREET 65 CIVIC AVENUE PO BOX 4046
PINOLE CA 94564 PITTSBURG CA 94565 RICHMOND CA 94804
WALNUT CREEK DANVILLE SAN PABLO
REDEVELOPMENT AGENCY REDEVELOPMENT AGENCY REDEVELOPMENT AGENCY
1666 N MAIN STREET 510 LA GONDA WAY ONE ALVARADO SQUARE.
WALNUT CREEK CA 94596 DANVILLE CA 94526 SAN PABLO CA 94806
PLEASANT HILL
REDEVELOPMENT AGENCY LAFAYETTE REDEVELOPMENT SAN RAMON REDEVELOPMENT
100 GREGORY LANE AGENCY AGENCY
PLEASANT HILL,CA 94523 3675 MT. DIABLO BLVD.,STE.210 2222 CAMINO RAMON
LAFAYETTE, CA 94549 SAN RAMON,CA 94583
CONTRA COSTA COUNTY OAKLEY REDEVELOPMENT AGENCY CROCKETT COMM SRVCS DIST.
REDEVELOPMENT AGENCY 3231 MAIN STREET ATTN: KENT PETERSON
2530 ARNOLD DRIVE,SUITE 190 OAKLEY,CA 94561 P. 0. BOX 578
MARTINEZ, CA 94553 CROCKETT,CA 94525
S:TAX DIVISION/CALENDARS-CONTACTS/LABELS/SB2557 MAILING LABELS