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HomeMy WebLinkAboutRESOLUTIONS - 01011992 - 1992-082 p TSS BOARD OF SUPERYISORS OF CONTRA COSTA. COUNTr, CALIFORNIA and THE 2TOR-'CONTRCLLER OF CONTRA COSTA COUNTra, CALIFORNIA Adopted this Order on February 111 1992, by the fallowing vote: AYES: Supervisors Powers , Fanden, Schroder, Torlakson, 'McPeak NOES• Done` ASSERT: None ABSTAIN None and the Auditor-Controller by his following signature:- SUBJECT: Implementation of the } : Property Tax Admini- ) RESOLUTION 'NO.� '92/ 82 strati've Cost Recovery'' } Provisions: of Revenue ) and Taxation Code } Section 97 ) } The 'Contra Costa 'County boardof Supervisors and the Centra` 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. 901822 So determined: + i hereby certify that this is a trw end oorredt Copy of an';action taken and entered on the minutes of the Board of Supervi ra on the date shown. Ken CorcorAA ATTESTED: �- Contra Co to County PHIL BATCHELOR.Ci 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 Charge Commencing with the 1993-91 fiscal. year, Revenue and Taxation Code Section 97 provides for the County Auditor-Controller to annually determine property tax administration coats 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 ' casts 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;. 901822 governing the procedure for implementing in Contra Costa County the provisions'of Revenue and Taxation Code Section97for 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 coat in 1590-91 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 1990-9I 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 entityas a'percentage of total net revenues, ATTACHMENT 2 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 1990-91 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 Casts, 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 165,280 Auditor 75,246 Total858,693 Less: Fees Received for Property Tax Related Services, 1990-91s General County 1,446,020 Assessor 151,649' Tax Collector 736,111 Auditor 403,912,' 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 882557SE.xLS Paye 3 -n N-.-i .-+ -T W%a 0 O 0 17 M h 00 01 r 1-10�0 10 C1+ N M 7 N::.•+0 M:N M 0..:7 7'M 0:7'to tn:CO N VR W h O.K1.N 10 r... O k W1 B QE r'1. - t•. 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