HomeMy WebLinkAboutMINUTES - 03061990 - 1.29 ORDINANCE NO. 90-15
(An Ordinance Of The County Of Contra Costa, California,
Implementing The Provisions Of Chapter 481 Of The Statutes Of
1989, Relating To The Effective Date For Property Taxation
Benefits For Replacement Residences)
The Board of Supervisors of the County of Contra Costa,
California, does ordain as follows:
SECTION 1: Section 66-12.202 of Article 66-10.2, Section
66-14.210 of Article 66-14.2, and Section 66-16 .202 of Article
66-16 .2 of Chapter 66-10, Taxation of Replacement Residences, of
Division 66 of Title 6 of the Contra Costa County Code are hereby
amended to read as follows:
Section 66-12. 202. Reduction For Persons Aged Fifty-five Or
Older.
Pursuant to the provisions of subdivision (a) of Section 2
of Article XIIIA of the California Constitution, any person who
has attained the age of fifty-five (55) who resides in property
located in another county, which is eligible for the homeowner's
exemption under subdivision (k) of Section 3 of Article XIII of
the California Constitution and Section 218 of the Revenue and
Taxation Code, may transfer, subject to the conditions,
requirements and limitations contained in Section 69.5 of the
Revenue and Taxation Code and any amendments thereto, the base
year value of the property in which he or she resides to any
replacement dwelling of equal or lesser value located within
Contra Costa County which is purchased or newly constructed by
that person as his or her principal residence within two (2)
years of the sale of the original property. This Ordinance shall
apply only to a replacement dwelling which was purchased or newly
constructed after November 8, 1988.
(Ords. 89-25, 5 1, 90-15, 5 1. )
Section 66-14. 210. Charges Incurred By Assessor.
Pursuant to the provisions of Section 54985 of the
Government Code, the Assessor shall, as a condition of the
transfer of value, impose a reasonable charge for the costs to
determine and process the transfer of the homeowners's current
assessed value to his/her replacement property in Contra Costa
County. The charge shall be determined by resolution of the
Board of Supervisors and shall not exceed $250 for each transfer.
The transfer of assessed value shall not be effected unless and
until the charge is paid, in full, to the Assessor.
(Ords . 89-25, S 1, 90-15, S 1. )
Section 66-16 .202. Effective Date Of This Chavter.
This Chapter shall be effective from and after November 8,
1988, and shall apply to replacement dwellings in. Contra Costa
County which are purchased or newly constructed after that date.
The provisions of this Chapter shall remain operative for a
period of at least five (5) years from that date.
(Ords . 89-25, S 11 90-15, S 1. )
SECTION 2: Severability. The invalidity of any portion of this
Ordinance shall not affect the validity of any other portion.
ORDINANCE 90-15
SECTION 3: Effective Date. This ordinance shall become
A effective 30 days after passage and within 15 days of passage,
shall be published once with the names of the supervisors voting
for and against it in the Contra Costa Times I , a
newspaper of general circulation published in this County.
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors of the County of Contra Costa, State of California,
held on the 6th day of March 1990, by the following vote:
AYES: Supervisors Powers , Schroder, Torlakpon, Fanden
NOES: None
ABSENT: Supervisor McPeak
ABSTAIN: None
ATTEST: Phil Batchelor, Clerk of
the Board of Supervisors and
County Administrator
By:
Deputy Board Chaff
[SEAL]
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ORDINANCE 90-15
ORDINANCE NO. 90-15
(An Ordinance Of The County Of Contra Costal California,
Implementing The Provisions Of Chapter 481 Of The Statutes Of
1989, Relating To The Effective Date For Property Taxation
Benefits For Replacement Residences)
The Board of Supervisors of the County of Contra Costa,
California, does ordain as follows:
SECTION 1: Section 66-12.202 of Article 66-10.2, Section
66-14.210 of Article 66-14 .2, and Section 66-16 .202 of Article
66-16.2 of Chapter 66-10, Taxation of Replacement Residences, of
Division 66 of Title 6 of the Contra Costa County Code are hereby
amended to read as follows: I
Section 66-12. 202. Reduction For Persons Aged Fifty-five Or
Older.
Pursuant to the provisions of subdivision (a) of Section 2
of Article XIIIA of the California Constitution, any person who
has attained the age of fifty-five (55) who resides in property
located in another county, which is eligible for the homeowner's
exemption under subdivision (k) of Section 3 of Article XIII of
the California Constitution and Section 218 of the Revenue and
Taxation Code, may transfer, subject to the conditions,
requirements and limitations contained in Section 69 .5 of the
Revenue and Taxation Code and any amendments thereto, the base
year value of the property in which he or she resides to any
replacement dwelling of equal or lesser value located within
Contra Costa County which is purchased or newly constructed by
that person as his or her principal residence within two (2)
years of the sale of the original property. This Ordinance shall
apply only to a replacement dwelling which was purchased or newly
constructed after November 8, 1988.
(Ords. 89-25, 5 1, 90-15, 5 1. )
Section 66-14 .210 . Charges Incurred By Assessor.
Pursuant to the provisions of Section 54985 of the
Government Code, the Assessor shall, as a condition of the
transfer of value, impose a reasonable charge for the costs to
determine and process the transfer of the homeowners's current
assessed value to his/her replacement property in Contra Costa
County. - The charge shall be determined by resolution of the
Board of Supervisors and shall not exceed $250 for each transfer.
The transfer of assessed value shall not be effected unless and
until the charge is paid, in full, to the Assessor.
(Ords. 89-25, S 1, 90-15, S 1 . )
Section 66-16 .202. Effective Date Of This Chapter.
This Chapter shall be effective from and after November 8,
1988, and shall apply to replacement dwellings in Contra Costa
County which are purchased or newly constructed after that date.
The provisions of this Chapter shall remain operative for a
period of at least five (5) years from that date.
(Ords . 89-25, S 1, 90-15, S 1 . )
SECTION 2: Severability. The invalidity of any portion of this
Ordinance shall not affect the validity of any other portion.
ORDINANCE 90-15
SECTION 3: Effective Date. This ordinance shall become
effective 30 days after passage and ,within 15 days of passage,
shall be published once with the names of the supervisors voting
for and against it in the Contra CoFta Times , a
newspaper of general circulation published in this County.
PASSED AND ADOPTED at a regular meeting of the Board of
Supervisors of the County of Contra Costa, State of California,
held on the 6th day of March 1990, by the following vote:
AYES: SuperviForF PowerF , Schroder, Torlakpon, Fah den
NOES: None
ABSENT: SuperviFor McPeak
ABSTAIN. None
ATTEST: Phil Batchelor, Clerk of
the Board of Supervisors and
County Administrator
By: _N!� ";�--��' '-e",
Deputy Board Cha .
[SEAL]
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ORDINANCE 90-15