HomeMy WebLinkAboutRESOLUTIONS - 01011993 - 1993-056 THE BOARD OF "SUPERVISORS OF CONTRACOSTA COUNTY# CALIFORNIA
1993 9 ;
Adopted this Order on February by the following vote:
AYES: Supervisors Powers, Smith,' Bighop, McPeak, Torlakson
NOES: None
ABSENT: gone
ABSTAIN: Clone
SUBJECT: Implementation of the )
Property Tax Administrative' )
Cost Recovery Provisions of ) RESOLUTION NO. 93! 56
Revenue and Taxation Code };
Section 97.5 )
The Contra ''Costa County Board of Supervisors Resolves:
Property Tax Administrative Cost Recovery
A. Purpose and'' Authority: This resolution governs the
procedure for implementing in Contra Costa County the provisions
of Revenue and Taxation Code section 97 .5 ( (1992 Statutes,
chapter 697, section 14 (SB 1559 . ) ) which provide for the
recovery by 'counties of property tax administrative casts .
1 . Property Tax Administrative Cost 'RecoveML. In each
fiscal year, Contra Costa County shall be entitled to and shall
recover from, or on behalf of,, every local jurisdiction, for
which the county' provides property tax assessment and collection
services, its property tax administrative costs in accordance
with Revenue' and Taxation Code section 97 .5 (d,)
2. "Local Surisdicti.on,t defined. "Local Jurisdiction"
means the County of Contra Costa, incorporated cities and every
school district, community college district, redevelopment
agency, ,special district, or :.other governmental entity, for or on
behalf of which Contra Costa County provides property tax
assessment or collection services.
3. Auditor-Controller Report. In every fiscal year the
Auditor-Controller shall report to the board of supervisors the
property tax-related costs of the assessor, tax collector and
auditor, including the applicable ' administrative overhead costs
permitted by the federal circular A-87 standards, proportionately
attributable` to each local jurisdiction as provided. in Revenue
and Taxation Code section 97 .5(d) Such report shall include
proposed charges against each local jurisdiction for its share of
such administrative costs.
4. Public Hearing.
(a) After its receipt of the report from the Auditor
Controller of the property tax-related costs of the assessor, tax
collector and auditor, the Board of Supervisors and the Auditor-
Controller shall jointly hold a public hearing at which any local
Jurisdiction may file written objections to the report of the
Auditor-Controller, and at which any person may make oral or
written presentations concerning the report, at a regularly
scheduled meeting of the board of supervisors.
RESOLUTION NO.. 93/56_
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(b), The Clerk of Board shall publish notice of the
time and place of the hearing and a general explanation of the
matter to be considered as required by Government Code section
66018; and the Clerk of the Board shall mail notice of the
hearing, including a general explanation of the matter to be
considered and a statement that the data required by the section
is available, as required by Government Code section 54986, to
every local jurisdiction in Contra Costa County.
5. Findings and Determinations.
After hearing, the Board of Supervisors and the
Auditor-Controller shall make findings and determinations on the
report and on each written objection received, and the Board of
Supervisors and the Auditor-Controller shall determine the
property tax administrative costs proportionately attributable to
each local jurisdiction.
6 . Collection of Property Tax Administrative Costs.
The Auditor-Controller shall adjust each local
jurisdiction's local property tax allocation in accordance with
the requirements of section 97 .5(d) of the Revenue and Taxation
Code.
B. Repeal of Resolution 90/822 ` Part 'B. : > Resolution 90/822 part
B "Property Tax Administrative Cost Recovery" is hereby repealed.
Orig. Dept. : County Counsel
cc: County Administrator
Auditor-Controller
Clerk of the Board
MAM: f j b
IB-3 a:\MAM\ResoIfee.tax I hereby certify that this to a true and correct copy of
an action taken and entered on the minutes of the
Sosr,4 of Supervipow on t date shown.
'? zol
ATTESTED: �71 Z.2,?_3
PHIL 80CHELOR.Clerk of the lVoaro
Of Supervisors and County Administrator
by Deputy
RESOLUTION NO. 93/56
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