HomeMy WebLinkAboutRESOLUTIONS - 01011998 - 1998-111 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY; CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 10, 1998, by the following vote:
AYES: Supervisors Uilkema, Gerber, Canciamilia and Rogers
NOES: Done
ABSENT: Supervisor DeSaulnier
ABSTAIN:None
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Administrative } RESOLUTION NO. 981-111
Cost Recovery Provisions of }
Revenue and Taxation Code }
section 95.8. )
A public hearing having been held during the Board of Supervisors meeting on March 10,
1998, on implementation of the property tax cost recovery provisions of Revenue and Taxation Code
section 95.3, as provided in Board of Supervisors' Resolution No. 971129, the Board of Supervisors,
and the Auditor-Controller, hereby make the following findings and determination.
A.
Property Tax Administrative Cost Recovery
1. On February 5, 1998, the Auditor-Controller filed with the Clerk of the Board of Supervisors
a report of the 1998-1997 fiscal year property tax-related costs of the Assessor, Tax Collector,
Auditor and Assessment Appeals Board, including the applicable administrative overhead costs
permitted by federal circular A-87 standards, proportionally attributable to each lord jurisdiction and
Educational Revenue Augmentation Fund (ERAF) in Contra Costa County, in the ratio of property tax
revenue received by each local jurisdiction and ERAF divided by the total property tax revenue
received by all local jurisdictions and ERAFs in the county for the current fiscal year. The report
included proposed charges against each local jurisdiction excepting school entities, for the local
jurisdiction's proportionate share of such administrative costs.
2. Can March 10,1998 at the Board of Supervisors meeting a public hearing was held on the
Auditor-Controller's report, notice of which was given as required by law and by Board of Supervisors'
Resolution 97/129.
3. The report of the Auditor-Controller filed on February 5, 1998 Is hereby adopted, and the
Board of Supervisors and the Auditor-Controller find that amounts expressed in said report do not
exceed the actual amount of 1996-1997 fiscal year property tax administrative costs proportionally
attributable to local jurisdictions.
4. The additional revenue received by Contra Costa County on account of Its 1996-1997 fiscal
year property tax administrative costs pursuant to Revenue and Taxation Code section 95.3 shall be
used only to fund the actual costs of assessing, collecting and allocating property taxes. An
equivalent amount of the revenues budgeted to finance assessing, collecting and allocating property
taxes in fiscal year 1997-1998 may be reallocated to finance other county services. In the event that
the actual 1997-1998 costs,for assessing, collecting and allocating property taxes plus allowable
i RESOLUTION NO. 981-.0 l
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overhead costs are leas than the amounts determined In the February 5, 1998 report by the Auditor-
Controller, the difference shall be proportionally allocated to the respective local jurisdictions which
paid property tax administration charges.
B
FINDINGS
1. No written objections were received at the March 10,1998 public hearing on the Auditor-
Controller's report of February 5, 1998.
2. The Board of Supervisors and the Auditor-Controller find that AB 3347 (1994 Statutes,
chapter 1167) and AB 1055 (1996 Statutes, chapter 1073)'are lawful enactments, lawfully adopted.
3. The amounts expressed in the Auditor-Controller`s report of February 5, 1998 are correct.
4. Notice as required by law was given of the public hearing on March 10,1998.
5. The grounds stated herein to support findings are not exclusive and any findings may be
supported on any lawful ground, whether or not expressed herein. ,
6. If any finding herein is held Invalid, such Invalidity shall not affect findings which can be
given effect without the Invalid provision, and to this end, the Invalid finding is severable.
So found and determined
/XW44a �� L4-w, .
Kenneth J. Cor ran
Contra Costa County Auditor-Controller
I hereby certify that this is a true and correct
copy of an action taken and entered on the
minutes of the Board of Supervisors on the
date shown.
ATTESTED: 11)
PHIL HATAH "0484,LC of the Board
ofervi and C n Administrator
By IF I Deputy
Orlg. Dept: County Counsel
cc: County Administrator
Auditor-Controller
Clerk of the Board
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RESOLUTION NO. 981
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