HomeMy WebLinkAboutMINUTES - 04031990 - 1.77 THE BOARD OF SUrERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA —077
Adopted this Order on April 3 , 1990 by the following vote:
AYES: Supervisors Powers , Schroder, McPeak, Torlakosn, Fanden
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Determination of Property Tax )
Exchange for the Coggins-Buskirk )
No. 2 Boundary Reorganization ) RESOLUTION NO. 90/ 209
(LAFC 87-71) and Repayment of )
Erroneous Tax Receipts )
WHEREAS, Section 99 of the Revenue and Taxation Code provides that the City and
County shall agree by resolution to exchange property tax revenues among themselves
and any affected agencies in the event of a jurisdictional change; and
WHEREAS, the Coggins-Buskirk No. 2 Boundary Reorganization (LAFC 87-71) involving
annexation of territory to the City of Pleasant Hill is excluded from the application
of the master property tax transfer agreement between the City and the County because
the sales tax revenue from the affected territory exceeds $5,000 per year; and
WHEREAS, the City of Pleasant Hill and the County have agreed that, notwithstanding
the amount of the sales tax revenue generated in the territory of the subject
reorganization, the master property tax transfer agreement shall apply to the subject
reorganization without alteration; and
WHEREAS, the territory of the subject reorganization was annexed to the City in 1980
and subsequently reverted back to the jurisdiction of the County as a result of
litigation; and
WHEREAS, during the period of the litigation and change in jurisdiction of the
subject territory, the City erroneously received property and sales tax revenues from
the subject territory that should have been allocated to the County; and
WHEREAS, the City has agreed to return to the County $22,585 in property tax and
$228,000 in sales tax over a three-year period as specified in the attached
agreement;
NOW THEREFORE, BE IT BY THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY RESOLVED that
the City of Pleasant Hill and the County have agreed that the property tax transfer
for the Coggins-Buskirk No. 2 Boundary Reorganization (LAFC 87-71) shall be in
accordance with the master property tax transfer agreement without alteration. Said
property -tax transfer agreement applies to affected territory as submitted or revised
by the Local Agency Formation Commission. This resolution does not change the
property tax revenues accruing to other agencies serving the subject territory or the
affected district's rights to collect taxes for existing bonded indebtedness.
IT IS FURTHER RESOLVED that the Chair of the Board of Supervisors is authorized to
execute the attached agreement between the City and the County for the repayment of
erroneous tax receipts by the City.
I hereby certify that this is a true and
correct copy of an action taken and entered
on the minutes of the Board of Supervisors on
the date shown.
ATTESTED: APR 3 1990
Phil Batchelor, Clerk of the Board of
Supervisors and County Administrator
By � Deputy
cc: Auditor-Controller
County Administrator
County Counsel
LAFCO
City of Pleasant Hill
RESOLUTION NO. 90/ 209