HomeMy WebLinkAboutRESOLUTIONS - 01012002 - 2002-639 T
THE KARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Addoted this Resolution on October 8,2002, by the following vote:
AYES: MMtTYS(W MKM, MM, WS&UM, MOM AM GIOIA
NOtyS:
ABSENT: N=
MMMA1N: N0
Resolution No. 2002A39
Su"ect: A Resolution Authorizing the Inclusion
Of the PICNC (North Concord) Annexation
Area in the Master Property Transfer
Agreement Subject to Additional Terms
And Conditions Between the City of
Concord and Contra Costa County to Allow
A Division of Property Tax and Sales Tax
Revenues Upon the Annexation of the
PICNC Annexation Area to the City of
Concord (LAFC—2-18)
WK.--EREAS, Section 99 of the Revenue and Taxation Code provides that a city and county
shell agree by Resolution to exchange property tax revenues among themselves and any
aff icted agencies in the event of a jurisdictional change; and
WFIEREAS, the PICNC Area Annexation to the City of Concord (LAFC 02-18) involving
an>"iexation of territory to the City of Concord is excluded from the application of the Master
Prperty Tax Transfer Agreement between the City and County because the assessed
value of the affected territory exceeds ten million dollars; and
WIEREAS, the City of Concord and Contra Costa County have agreed that,
no withstanding the amount of the assessed value of the territory the subject annexation,
the,.Master Property Tax Transfer Agreement, subject to additional terms and conditions
regarding the exchange of sales tax revenues as set forth herein, shall apply to the
anpexation.
NON,THEREFORE, THE BOARD OF SUPERVISORS DOES RESOLVE AS FOLLOWS:
tion 1. This agreement applies to all territory included in the PICNC annexation to the
Cit.1 of Concord (LAFC 02-18), as approved by the Local Agency Formation Commission.
U;Mon 2. This resolution does not change the property tax revenues accruing to other
agoncles serving the subject territory or the affected districts' right to collect taxes for
exiting bonded indebtedness.
Notwithstanding Revenue and Taxation Code Sections 95 through 100, or any
oiler law, the City and County hereby agree to an exchange of both property tax and sales
tax revenues as set forth below:
A. ;Subject to subparagraphs b.through e. below, the Master Property Tax Transfer Agreement
;(Exhibit"A") shall be used to allocate property taxes between the City and County.
B.<Sales tax generated in the affected area will be allocated between the City and County as
<to maintain an overall tax allocation (sales and property) of fifty-one percent(51%) to the
City and forty-nine percent (49%) to the County, if there is insufficient sales tax to bring
,:the overall tax allocation to the City to fifty-one percent(51%)of the total,the City will retain
`all of the sales tax.
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tlonal change.
5. The following definitions shall apply to this Agreement. The
references to code sections in thcsc dcrinitions shall mean the code sections
in effect on October 1, 1980:
5 a. "Base Tax" shall mean those property tax revenues specified as
being sul,ject to allocation in R.&T.C. §§96(,n) and 96(d) for
7 fiscal year 1979-80 and R.&T.C. 9997(a) and (b) for fiscal year'
8 1980-81 and later fiscal years . For the fiscal years after the
19
initial year in which property taxes are allocated under this
10 Agreement for a 'jurisdictional change, the annual tax
11 increment for the prior fiscal year shall be included in the
12 base tax for the succeeding year. Notwithstanding the fore-
going, -base tax shall not include any property tax revenues
14 allocated to any County free library.
15 b. "Annual Tax Increment" shall mean those property tax revenues
16 specified as being vc,harct to allocation in R.6T.C. §96(c) for
17 fiscal year 197980 and R.&T.C. §97(c) for fiscal year 1980-81
18 and later fiscal years. Annual tax increment shall include
15 revenues accruing due to the increase in assessed valuation for
20
the preceding fiscal year because of changes of ownership and
21
new construction and because of the inflation adjustment
22
authorized by Section 2(b) of Article XIIIA of the California
23
Constitution.
24 C. "Annual Tax Increment Allocation Factor" shall mean the numerical
25
factor, expressed as a percent, that is used to accomplish the
26 proportionate allocation of the annual tax increment, as
2 specified in R.&T.C. §98(c) .
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1 d. "Proceedings" means those actions taken pursuant to Gov.C.
2 H35200-35315 or Gov.C. §§56290-56443.1.
3 e. "Affected Territory" shall mean as specified in Gov.C.
d 1§35024 or 56023.5.
5 f. "Affected Citv" shall mean as specified ,in Gov.C. H35021 or
6 56021 .
7 g "Affected County" shall mcz►n as specified in Gov.C. H35022
8 or 56022.
9 h. "Affected District" shall mean as specified in Gov.C. 9956023
10 or 35023.
11 6. Insofar as not inconsistent with the foregoing definitions or any
12 other provisions of this Agreement, the definitions of Sections 95 and
1$ 2215 of the Revenue and Taxation Code, as in effect on October 1, 1980,
14 shall apply to this Agreement.
15 7. For a jurisdicational change for which the allocation of taxes is
16 made under this Agreement, such allocation shall be made in accordance
17 with the following:
18 a. Initial Year.
1 (1) Base Tax. Except as provided in Paragraph 7.a.(3) of this
20 Agreement, City shall be allocated 16.635% of the
21 County's base tax for the affected territory and the
22 County shall be allocated the balance.
23 (2) Annual Tax Increment. Except as provided in Paragraph
24
7.,a..(3) of this Agreement, City shall have an annual tax
25 increment allocation factor established for each tax rate
26 area in the affected territory equal to 33.27% of the
27
County`s annual tax increment allocation factor for the tax
28 rate area. The County's new annual tax increment
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1 allocation factor shall be its former factor minus the
2 City's factor as derived in the
� preceding sentence.
(3) For a jurisdictional change which results in the City's
$ providing a service that had been provided by a special
district , and if the City thereby receives any property
6
tax revorucs of the district as authorized by Revenue and
Taxation Code Section 99, the formula for transfer of
base tax and annitnl tax increment allocation factors from
9 County to City shall be as follows:
10 (A) Base Tax.
11
A B x 1/2C
12 1i = B
13
Where A the amount of the County's base tax to be
14
transferred to the City. This amount
1i plus the base tax transferred from special
16
district(s) becomes the City's initial
17
base tax for the tax rate area,
18
Where B the county's base tax before the transfer.
19
Where C the. portion (expressed as a percent) of the
20
County's annual tax increment factor that
21
will be transferred to the City from the
22
County as determined by the formula express-
23
ed in Paragraph 7.a.(3) (B) below.
24
Where D the County's base tax after the transfer.
25
(B) Annual Tax Increment.
26 C
27
F + G v H
28 (if "H" is greater than "F", then C shall be
zero
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C
1 J = (r. x C) + 11
` E - (ExC)
$ Where C = the portion (expressed as a percent) of
4 the County's, annual tax increment allocation
5 factor that will be transferred to the City from
6 the County.
7 E the County 'sannual tax increment allocation
8 factor before the transfer.
9 F = 13.60'4" (this is t.ha City's portion of the total
10 fiscal year 1979-80 property tax allocation within
11 City's boundnries. )
12 G 27 .25°1. (this is the County's portion of the total
13 fiscal year 1979-80 property tax allocations
14 within the City's boundaries. )
15 li the total of the annual tax increment allocation
16 factors which will be transferred to the City
17 from special districts in accordance with
18 Revenue and Taxation Code Section 99.
19 J the City's nnnu,11 tnx incrmmnnt allocation factor
20 iftor tho transfvj- nllnration.
21 K the County's annual tax increment allocation
22 factor after the transfer calculation.
23 b. Subsequent Years.
24 In each subsequent year City's and County's allocation of
125 property taxes from the affected territory will be made as set
.26 forth in Revenue and Taxation Code Sections 97 and 98. Each
27 agency each year will be allocated its base tax (i.e. , the tax
28 allocated to the agency in the preceding year including the
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1 previous year's annual tax increment) plus its share of the
2 current year's annual tax increment for the affected territory,
8 such share being calculated by multiplying the tax resulting
4 from growth in assessed valuation in the affected territory
$ during the year times the agency's annual tax increment
6 allocation factor(s) for that territory as determined in
7 Paragraph 7.a. (2) or 7.a. (3) M above. The result (i.e. , base.
8 Plus increment) becomes the base tax for the next year's tax
9 allocation calculations. Each agency's base tax and annual tax
10 increment allocation factors may be subsequently modified only
11 through negotiated exchanges in accordance with Revenue and
12 Taxation Code Sections 99 and/or 99.1 for subsequent
13 jurisdictional changes.
14
15 Dated: DEC 21980
16 4airat, d of Supervisors
17
Dated: DEC 21980
1$
yor, City of oncord
1$
EST:
ZO
Ill a
21 lty clerk, City4cord
22
Foran Approved by County Counsel APPROVED AS TO FORA:
23 (11-25-E0)
24
25 r.J A istant City Attorney, City 'ofd'
Concord
4
2
2
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C. The percentage of sales tax to be received by the County and City will be evaluated on an
annual basis to maintain the 49151 percent split of overall tax revenues.
D. The property tax shall be allocated by the County Auditor. The City will remit to the County
.is share of sales tax as set forth above. County shall forward property tax information to
<City as soon as it Is available, and City shall pay to County any sales tax required to be
<Paid to County by the later of December 31 of the current fiscal year, or within thirty (30)
..days of receipt of property tax Information. The County Auditor-Controller shall have the
-nght to audit the City's books to verify sales tax amount.
E. Definitions: For purposes of the foregoing calculation, „sales tax"shall mean the sales tax
revenue received by the City during the preceding tax year from the area annexed; and
"property tax"shall mean the current year base tax amounts for the County and City in the
<:area annexed.
391-.don 4. The Clerk is hereby directed to forward a certified copy of this resolution to the
Auc-ftor/Controller of Contra Costa County and to the Executive Officer of the Local Agency
Formation Commission.
+ . This resolution shall become effective immediately upon its passage and
adoption.
1 herby MW that this Is a teas a rW correct c ry
of an ardor taken and amend on the minutes of
the Board of Supervisors�on�t-,hepdate shown:
ATTESTED: (date) --0 ct yam' ;�7�0C
JOHN SWEETEN, Clerk of the Board of
Sups► arKi County Admi*b for
r
By DePuty
CcOtact::
cc: County Administrator
Auditor-Controller
County Counsel
LAFCO
City of Concord
RESOLUTION NO. 20021, ,
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IN THE BOARD OF SUPERVISORS t'' •.{..-.,:a;
OF
CONTRA COSTA COUNTY, STATE OF CALIFORNIA
In the Matter of ) ;
Adopting a Master Property Tax Transfer
Agreement for the Allocation of Property RESOLUTION NO. 80/1369
Taxes Between the County of Contra Costa )
and the City of Concord )
)
IT IS BY THE BOARD OF SUPERVISORS RESOLVED that:
1 . Under the authority of Revenue and Taxation Code Section 99(d) ,
it hereby adopts a Master Property Tax Transfer Agreement for the allocation
of property taxes between the County of Contra 'Costa and the City of
Concord upon Jurisdictional changes,which is incorporated herein
as Exhibit "A", and
2. The Chair of the Board of Supervisors is authorized to
execute the above referred agreement on behalf of. the County.
PASSED by the Board on December 2, 1930.
CERTIFIED COPY
I certify that this is a full, true & correct copy of
the original document which is on file in my office,
and that it was passed & adopted by the Board of
Supervisors of Contra Costa County, California, on
the date shown. ATTEST: J. R. OLSSON, County
Clerk &ex-offielo Clerk of said Board of Supervisors,
by Deputy Clerk. �y
'4on
V
Helen H. Kent
Orig: bounty Administrator
cc: City of Concord
Auditor-Controller
County Counsel
Local Agency Formation Commission
RESOLUTION NO. 60/1369
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' COPY
AGREEMENT
1
2 THIS AGREEMENT IS ENTERED INTO this 23rd day of February, 1981, between
3 Contra Costa County, hereinafter referred to as "C0UNTY", and the City of
4 Concord, a municipal corporation, hercinafter referred to as "CITY".
5 1. This agreement is a master proporty tax transfer agreement, under
8 authority of Revenue and Taxation Code §99(d) (Section 11, Chapter 801 of
7 the Statutes of 1980), betwr•cn the County and the City for the purpose of
8 specifying the allocation of property tax revenues upon a jurisdictional
9 change in which the City is an affected City and the County is an affected
10 County.
11 2. Except for the exclusions specified herein, the jurisdictional
12 changes governed by this Agreement are those local agency boundary changes
13 defined in R.&T.C. 995(e) as jurisdictional changes, occurring during the
14 applicable period of this Agreemr.nt , whom the Colinty is the affected County
15 and the City is an affected City. The following jurisdictional changes are
16 to be excluded from this Agreement:
17 a. Boundary changes involving city incorporations or formations
18 of districts (e.g. , reorganizations involving concurrent
19 formation of a special district and annexation to a city).
20 b. Jurisdictional changes which would result in a special district
21 providing one or more services to an area where such services
22 have not been previously provided by any local agency and to
23 which Section 99.1 of the Revenue and Taxation Code applies.
24 C. Jurisdictional changes in which the total of the full values
25 of all property in all tax rate areas comprising the affected
26 territory exceed $10108(),0()0, ns Fhown nn the latent equalized
27 assessment rolls tit the Lilrxc the application is filed with ti
28 Local Agency Formation Commission.
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2 d. Any jurisdictional change for which the sales tax revenue
2 from the affected territory exceeds $5,000 for one or more
of the three fiscal years preceding the date that the applica-
4 tion is filed with the Local Agency Formation Commission.
5 3. The allocations specified herein (Paragraph 7 , below) shall be
6 made for any jurisdictional change governed by this Agreement as specified
7 in Paragraph 2, above, if proceedings for the jurisdictional change have
8 been- or are gompleted after June 30, 191$; provided, however, that in the
9 case of anysuch jurisdictional change for which proceedings are completed
10 after December 31, 1982 this Agreement shall not apply if either of the
11 parties hereto notifies the, o'ther in writing of the non-applicability of
12 this Agreement and delivers such notification prior to the date that the
13 petition or resolution for Local Agency Formation Commission approval of
14 the jurisdictional change is accepted for filing by the Commission or its
15 Executive Officer. Notwithstandii)g nny jNr rh4� forogning, Iny proporty
16 tax revenue allocated prior to the (.kite, Lhis Agreement is signed by both
17 parties hereto shall not be subject to reallocation, but this Agreement shall
18 apply to all future allocations for the jurisdictional change.
19 4. For any property tax allocation to be made under this Agreement,
20 the Auditor-Controller of Contra Costa County shall first apply Paragraph
21 7 herein and first allocate the property tax revenues thereunder for the
22 fiscal year for which the State Board of Equalization makes the tax rate area
23 change(s) for the jurisdictional change. Such fiscal year shall be known as
24 the "initial year" and all later fiscal years as "subsequent years". Such
25 allocation shall continue indefinitely thereafter unless changed by agree-
.26 meet of both parties hereto or until changed under the terms of this
27 Agreement upon a subsequent jurisdictional change involving one or more
28 of the tax rate areas within the affected Lerritory of the prior jurisdic-
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