HomeMy WebLinkAboutRESOLUTIONS - 01012002 - 2002-128 r3
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 12, 2002, by the following vote:
AYES: SUPERVISORS UILKEMA, GERBER, DESAULNIER, GLOVER AND GIOIA
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery Pro- ) RESOLUTION NO. 02/12a
visions of Revenue and Taxation Code )
section 95.3 )
A public hearing having been held during the Board of Supervisors' meeting of March
12, 2002, 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 January 31, 2002,the Auditor-Controller filed with the Clerk of the Board of
Supervisors a report of the 2000-2001 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 12, 2002 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 January 31, 2002 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 2000-2001 fiscal year property tax administrative costs
proportionally attributable to local jurisdictions.
4. The additional revenue received by Contra Costa County on account of its 2000-2001
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 2001-2002 may be reallocated to finance other county services. In
the event that the actual 2001-2002 costs for assessing, collecting and allocating property taxes
plus allowable overhead costs are less than the amounts determined in the January 31, 2002
RESOLUTION NO. 02/128
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 12,2002 public hearing on the
Auditor-Controller's report of January 31, 2002.
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 January 31, 2002 are
correct.
4. Notice as required by law was given of the public hearing on March 12, 2002.
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. Corco
Contra Costa Coun Auditor-Controller
I hereby certify that this is a true and correct
ORIG. DEPT: County Counsel copy of an action taken and entered on the
cc. Auditor-Controller minutes of the Board of Supervisors on the
date shown. r
County Administrator ATTESTED: /,22 2L 0
JOHN SWEETEN, Clerk of the Board
MAMljh o��qpervisors and SWEETEN,-Clerk
Administrator
r
I:V0ANNIMAWmp1e•proptsx3.wpd Ely �._ r _.�.Deputy
RESOLUTION NO. 02/1213
-1-