HomeMy WebLinkAboutRESOLUTIONS - 01011999 - 1999-093 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 9, 1999, by the following vote:
AYES: SUPERVISOR UILKEMA, GERBER, DESAULNIER and CANCIAMILLA
NOES: NONE
ABSENT: GIOIA
ABSTAIN: NONE
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Administrative ) RESOLUTION NO. 99/-.21-
Cost Recovery Provisions of )
Revenue and Taxation Code )
section 95.3. )
)
A public hearing having been held during the Board of Supervisors meeting on March 9, 1999,
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. 97/129, the Board of Supervisors,
and the Auditor-Controller, hereby make the following findings and determination.
A.
Property Tax Administrative Cast Recovery
1. On February 3, 1999, the Auditor-Controller fled with the Clerk of the Board of Supervisors
a report of the 1997-1998 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 local 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. On March 9,1999 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 3, 1999 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 1997-1998 fiscal year property tax administrative costs proportionally
attributable to local jurisdictions.
4. The additional revenue received by Contra Costa County on account of its 1997-1998 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 1998-1999 may be reallocated to finance other county services. In the event that
the actual 1998-1999 costs for assessing, collecting and allocating property taxes plus allowable
RESOLUTION NO. 99/ 93
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overhead costs are less than the amounts determined in the February 3, 1999 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 9,1999 public hearing on the Auditor-
Controller's report of February 3, 1999.
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 3, 1999 are correct.
4. Notice as required by law was given of the public hearing on March 9,1999.
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
Kenneth J. Cor an
Contra Costa County Auditor-Controller
Orlg. Dept: County Counsel
cc: County Administrator
Auditor-Controller
Clerk of the Board
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RESOLUTION NO. 99/
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