HomeMy WebLinkAboutRESOLUTIONS - 01011998 - 1998-603 IN THE BOARD OF SUPERVISORF
OF 0./90
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
ADOPTED this order on December 11 1998 by the following vote:
AYES: Supervisors Uilkema, Gerber, DeSaulnier, Canciamilla and Rogers
NOES: None
ABSENT:None
ABSTAIN: None
RESOLUTION NO. 98/
SUBJECT: Master Property Tax Transfer Agreement )
with East Contra Costa Irrigation District )
WHEREAS, Section 99.01 of the Revenue and Taxation Code provides that a jurisdictional
change resulting from a special district providing one or more services to an area where such services
have not been previously provided shall not become effective if one or more affected special districts
involved in the property tax exchange negotiation fails to adopt a resolution agreeing to a transfer; and
WHEREAS, with the exception of the annexing district, the Board of Supervisors shall determine
the property tax exchange for each affected district that fails to adopt a resolution agreeing to a property
tax transfer; and
WHEREAS,-the Board of Supervisors adopted Resolution No. 821134 on January 26, 1982
which established a formula as outlined in Exhibit A of Resolution No. 82/134 to implement a master tax
exchange agreement between the County and the East Bay Municipal Utility District (EBMUD) and the
Central Contra Costa Sanitary District (CCCSD); and
WHEREAS, in order to implement tax exchange with certain other special districts, the formula
of the EBMUD and CCCSD master agreement was modified to redefine the calculation of A as follows:
A = CxLT; and
WHEREAS, from time to time territory within the Sphere of Influence of the East Contra Costa
Irrigation District (ECCID) is annexed to ECCID; and
WHEREAS, in annexations involving ECCID, the County and ECCID have made it a practice to
apply the modified terms of the master property tax exchange agreement between the County, CCCSD,
and EBMUD to individual annexations as they occur; and
WHEREAS, the County and ECCID have now agreed that the terms of the master agreement
between the County, CCCSD and EBMUD as modified shall apply to all future annexations to ECCID,
including any pending annexation application currently before the Local Agency Formation Commission.
THEREFORE, BE IT BY THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY
RESOLVED that the property tax exchange agreement for affected agencies in all pending and future
annexation proposals involving annexation of territory to the East Contra Costa Irrigation District shall
be in accordance with the above discussed modified master property tax exchange agreement between
the County, CCCSD and EBMUD for the fiscal year for which the State Board of Equalization makes the
tax rate area changes for this jurisdictional change. The terms of the master agreement as determined
by this resolution shall apply in subsequent jurisdictional changes. The terms of this resolution apply to
affected territory as submitted or revised by the Local Agency Formation Commission. This resolution
does not change the affected districts' right to collect taxes for existing bonded indebtedness.
I hereby certify that the foregoing 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: December 1, 1998
Phil Batchelor, Clerk of the Board of
Su rvisors a aunty Administrator
By
cc: County Administrator Deputy
Auditor-Controller
County Counsel
LAFCO
East Contra Costa Irrigation District
RESOLUTION NO. 98/603