HomeMy WebLinkAboutRESOLUTIONS - 01012003 - 2003-156 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 11,2003, by the following vote:
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NOES:
ABSENT:
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and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery Pro- } RESOLUTION NO�003/156
visions of Revenue and Taxation Code )
section 95.3 }
A public hearing having been held during the Board of Supervisors' meeting of March
11,2003, 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, 2003, the Auditor-Controller filed with the'Clerk of the Board of
Supervisors a report of the 2001-2002 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(ER.AF) 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 11,2003 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, 2003 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 2001-2002 fiscal year property tax administrative costs
proportionally attributable to local jurisdictions.
4. The additional revenue received by Contra Costa County on account of its 2001-2002
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 2002-2003 may be reallocated to finance other county services. In
the event that the actual 2002-2003 costs for assessing, collecting and allocating property taxes
plus allowable overhead costs are less than the amounts determined in the January 31,2003
RESOLUTION NO.2003/156
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 11, 2003 public hearing on the
Auditor-Controller's report of January 31,2003.
2. The amounts expressed in the Auditor-Controller's report of January 31, 2003 are
correct.
3. Notice as required by law was given of the public hearing on March 11, 2003.
4. 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.
5. 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 y9d determined
Kenneth J. Corcoran
Contra.Costa Coun Auditor-Controller
QR.IG. DEPT: County Counsel i hereby certify that this is a true and correct
COPY of an action taken and entered on the
cc: Auditor-Controller minutes of the Board of Supervisors on the
County Administrator date shown.
ATTESTED: AX JL-,
M.AMJjh JOHN SWl ETi N, Clerk ot4he Board
of Su or
rvisors an County dministrator
Deputy
i
RESOLUTION NO.20031156