HomeMy WebLinkAboutRESOLUTIONS - 01012000 - 2000-110 TO: BOARD OF SUPERVISORS
Contra
FROM: Phil Batchelor » s Costa
:R
County Administrator County
DATE: March 14, 2000
SUBJECT: PROPERTY TAX ADMINISTRATION CHARGES
Specific Request(s) or Recommendations) & Background & Justification
RECOMMENDATION:
1. After hearing, adopt the attached findings for the Board of Supervisors and Auditor-Controller
regarding the March 14, 2000 Public Hearing of the property tax administrative charges for fiscal
year 1999-2000.
2. ADOPT the attached resolution implementing property tax administrative charges for fiscal year
1999-2000.
BACKGROUND/REASONS FOR RECOMMENDATION:
On February 2, 2000 the Auditor-Controller filed, with the Clerk of the Board, a report on the 1999-2000
fiscal year property tax charges for each local jurisdiction receiving property taxes in Contra Costa
County. On March 14, 2000 during the Board of Supervisors' meeting, a noticed public hearing will be
held on the report.
Attached to this Board Order are two documents that are recommended for Board approval. First is a
statement of findings on the public hearing process and of the background surrounding the process.
Second, a resolution that formally implements the administrative charges.
Continued on Attachment: x YES Signature: ~?n
Recommendation of County Administrator Recommendation of Board Committee
Approve Other
Signature(s):
Action of Board on: pproved as Recommended_�—' Other
Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
Unanimous(Absents AND ENTERED ON THE MINUTES OF THE
Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN.
Absent: Abstain:
Contact: Tony Enea (335-1094) Attested:
cc: CAO Phil Batchelor, Clerk of
Auditor-Controller the Board of Supervisors
County Counsel and County Administrator
By- - EPUTY
Resolution No. 2000/110
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 14, 2000, by the following vote:
AYES: SUPERVISORS GIOIA, UILKEMA, DESAULNIER, CANCIAMILLA and GERBER
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery Provisions ) RESOLUTION NO. 200DLIO
of Revenue and Taxation Code section 95.3. )
A public hearing having been held during the Board of Supervisors meeting on March 14, 2000,
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 Cost Recovery
1. On February 2, 2000, the Auditor-Controller filed with the Clerk of the Board of Supervisors
a report of the 1998-1999 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 14, 2000 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 2, 2000 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 1998-1999 fiscal year property tax administrative costs proportionally
attributable to local jurisdictions.
4. The additional revenue received by Contra Costa County on account of its 1998-1999 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 1999-2000 may be reallocated to finance other county services. In the event that the actual 1999-
RESOLUTION NO. 2000/110
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2000 costs for assessing, collecting and allocating property taxes plus allowable overhead costs are less
than the amounts determined in the February 2, 2000 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 14, 2000 public hearing on the Auditor-
Controller's report of February 2, 2000.
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 2, 2000 are correct.
4. Notice as required by law was given of the public hearing on March 14, 2000.
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. Co Oran
Contra Costa County Auditor-Controller
1 hereby certify that this is a true and correct copy of
an action taken and entered on the minutes of the
Board of Supervisors 011 the date shown.
ATTESTED:
PHIL BATCHELOR, Jerk of the Board
of Supervisors and County Administrator
BY ,Deputy
Orig. Dept: County Counsel
cc: County Administrator
Auditor-Controller
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RESOLUTION NO.2000/110
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