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Home My WebLink AboutRESOLUTIONS - 01011997 - 1997-177 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on April 1,1997, by the following vote: AYES: Supervisors Rogers, Uilkema, Gerber and DeSaulnier NOES: None ABSENT:Supervisor Canciamilia ABSTAIN: None and the Auditor-Controller by his following signature. SUBJECT: Implementation of the } Property Tax Administrative } RESOLUTION NO. 971177 Cost Recovery Provisions of } Revenue and Taxation Code } section 95.3. } } A public hearing having been held during the Board of Supervisors' meeting of April 1, 1997 on the Auditor-Controller's report of the property tax-related costs of the Assessor, Tax Collector, Auditor, and Assessment Appeals Board proportionately attributable to each local jurisdiction in Contra Costa County; And no written objection to the report having been received; And the Board of Supervisors and the Auditor-Controller having jointly and severally made findings and determinations on the report; 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 local jurisdiction for the 1995-1995 fiscal year are as set forth in the Auditor-Controller's report, Exhibit A attached hereto. The Auditor-Controller will collect from each local jurisdiction such property tax administrative costs in accordance with Revenue and Taxation Code section 95.3 as provided in Board of Supervisors' Resolution No. 97/129 So found and determined I hereby certity that this is a true and cornet of at action taken and entered on ttw rrtlnutM Oahe Board of Su isors ftdata shown, Kenneth J. rcoran ATrES o: ' PHIL BA EL i rk oft Board Contra Costa County Auditor-Controller and s ministrator Sr Id A 14 .ostruty MAM# hAfbent\rnamlpmptax1 RESOLUTION NO. 97/ 177 =1- ND 17 ,k- Office of AUDITOR-CONTROLLER _ Contra Costa County RECEIVED Martinez, California February 20, 1997 R3 2 5 07 ARK BOARD:OF;S�7ISORSUPE TO: Contra Costa County Board of Supervisors NIRASTA FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 1996/97 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 Board of Equalization and Assessment Appeals Board, and Auditor, including applicable administrative overhead costs as permitted by Federal Circular A-87 standards. Can February 9, 1993, the Contra Costa County Board of Supervisors adopted Resolution No. 93/56 .governing the procedure for implementing In Contra Costa County the provisions of Revenue and Taxation Code Section 97.5 for the recovery by the County of property tax administration costs. Due to the above Revenue & Taxation Code changes, on February 7, 1995, Resolution No 93/56 was repealed and replaced by Resolution 95/52. The following attachments comprise the report of the Auditor-Controller pursuant to Resolution No. 95/52 for the 1996/97 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, County Board of Equalization and Assessment Appeals Board, and Auditor-Controller for the 1995/96 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 1995/96 net cost of property tax administration was$8,500,532. Attachment ll allocates the$8,500,532 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 1996/97 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. ATTACHMENT 1 CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Prwerty Tax Administration Charges for 1996-1997 Table of Contents 3 Summary Calculations 4 Contra Costa County Assessors Department 5 Contra Costa County Tax Collector's Department 6 Contra Costa County Auditor-Controllers Department 7 County Board of Equalization and Assessment Appeals Board 8 Federal A-87 Overhead Allocation 9 1995/96 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies suis.x Page 2 ATTACHMENT I CONTRA COSTA COUNTY P_rocredy Tex Admin stration Charas for 1996-11x97 NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration fee to be charged in the 1998-97 Fiscal Year shall be based on the 1995-98 property tax related costs of the Assessor,Tax Collector,and Auditor, induding applicable overhead costs as permitted by Federal Circular A487 standards. Property Tax Related Cost, 1"6-98 Fiscal Year. Assessor 8,088,496 Tax Collector 1,647,448 Auditor-Controller 832,479 Assessment Appeals Board Total 10,841,303 Overhead Cost per Circular A-87, 1995-96 Fiscal Year. Assessor 556,929 Tax Collector 134,774 Auditor-Controller 84,745 Total 776,448 Less: Fees Received for Property Tax Related Services, 1995-98: County General 534,843 Assessor 218,914 Tax Collector 1,385,834 Auditor-Controller 797,,628 Total -2.917.219 Not Property Tax Administration Cost, 1995-96 Fiscal Year: 8,500,532 2WSEWxW Page 3 ATTACHMENT CONTRA COSTA COUNTY Property Tax Adm n stadlon Charges for 1996.199 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST Salaries&Employee Benefits 7,093,343 Services S Supplies 1,048,107 Other Charges 5,029 Fixed Assets 122,591 Gross Cost 8,240,089 Less. Intrefund Transfers -24,954 Lease Purchase -8,028 Fixed Assets -122,591 TOTAL ASSESSOR COST 8,088,498 TOTAL ASSESSOR REVENUES 218,914 NET ASSESSOR DEPARTMENT COST 7,887,582 =78M.)as Page 4 ATTACHMENT1 CONTRACOSTA COUNTY Prod y Tax Admi I AMMon Chames for 1906-1997 TAX COLLECTOR`S DEPARTMENT DIRECT AND ACTUAL, INDIRECT DEPARTMENTAL rf= 1995-96 Salaries&Employee Seneffts 1,648,741 Services S Supplies 816.282 Other Charges 5,945 Fixed Assets 1,816 Gross Cost 2,272,584 Less: Treasury -516,127 Business License Program .104,393 Fixed Assets •1,616 TOTAL TAX COLLECTOR COST 1,647,448 REVENUES Gross Revenue 1,701,836 Excludable revenues -336,002 TOTAL TAX COLLECTOR REVENUE 1,365,834 NET TAX COLLECTOR COST 281,614 255JS08jft Page 5 ATTACHMENT i CONTRA COSTA COUNTY Property Tex Administration Charoes for 19WA 297 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX DIVISION-DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 1995-96 Salaries&Employee Benefits 567,406 Data Processing Chanes 217,048 Department indirect Costs 9,238 Accounts Payable-Supplemental &Other Tax Refunds 38.787 GROSS TAX DIVISION COSTS 832,479 TOTAL TAX DIVISION REVENUES 797128 NET AUDITOR-CONTROLLER COST 34,851 2567sF�6a� Page 6 ATTACHMENT I CONTRA COSTA COUNTY Property T x Administration Chases for 19WI997 COUNTY BOARD OF EQUALIZATION AND ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT ECT COSTS 1995-96 Clerk of the Board 58,656 Assessment Appeals Board-allowanoes and postage 16,130 County Counsel 2,094 TOTAL ASSESSMENT APPEAL BOARD COSTS 74,880 $ Page 7 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 10&1997 A-87 OVERHEAD ALLOCATION Percent A-87 Pian Prop Tax Net to Deaartment 25-96 Actual Religed Allocate Assessor 556,929 100% 556,929 Tax Collector 187,186 72% 134,774 Auditor-Controller 84,745 100% 84,745 TOTALS 828,860 776,448 s M.3ft Pape 8 ATTACHMENT] CONTRA COSTA COUNTY property Tax Administration Ctrames for 199 97 ROMbIi�, E OFFSETS County General Revenues 0005 9808 Supplemental Administration Fees 534,843 534,843 0018 1800 Administration 1,280,877 1800 Excludable revenues: Prior year SB 2557 revenue -530,000 AS SIB revenue from State -817,218 0018 1805 Drafting 2,808 1847 Roll Maintenance 77,447 1850 Training 5.000 218,914 Audito 0010 1004 Tax&Special District Division Revenue 1,238,821 Excludable revenues 439,193 707,828 In Collector WI5 Net Tax Collector Revenue I 5.534 TOTAL REVENUE OFFSETS 2,917,219 25d SM.As Page 9 gill 9-M-61HUNHIII t"CHOEHI 1 0 j j j j i fill ' fill [ I I V cs 25 CD � y �► � V h� � W W CV796V7ffria4iAi7� � �CiO V t7 � W V fD � � NNV .s *`a .r r ..► .a .�+� til�� Nji7tCo��F � h3 V �!S � !C3Dt E � O W �10 jm 14 50 co 0 -4 QQQ ? j .A J .A J v 000 — w �V (�+I VV Ncrr r v let W W CO) W WW �i W tai iii NNNNNN 'n J► � a � � .A� �iihN � V V V V V V i Citii r cit .a .a r CA -► cit �+ +W � Co Wm+ .+ + WN) 0 J �f3 > 45 RM fz will �. 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