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Home My WebLink AboutMINUTES - 02091993 - 1.16 • �f rr _0 Contra TO: BOARD OF SUPERVISORS _--- - , C osta FROM: Phil Batchelor, County Administrator ; —"" County 'v DATE: February 9 , 19 9 3c6)i xj' GP SUBJECT: ' Property Tax Administration Cost Recovery SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND JUSTIFICATION RECOMMENDATIONS 1 . Adopt resolution repealing Resolution 90/822 Part B and setting forth the procedure to be used in determining property tax administrative costs . 2 . Fix March 2, 1993 at 11 : 00 a.m. for a public hearing on the determination of such costs . 3 . Direct the Clerk of the Board to notify affected local jurisdictions of the public hearing. 4 . Direct the Clerk of the Board to prepare required legal notice and make supporting documentation available for public inspection. BACKGROUND/REASONS FOR RECOMMENDATIONS In 1992 Statutes, chapter 697 section 14 (SB 1559 ) , the Legislature amended those provisions of the Revenue and Taxation Code respecting counties' recovery of property tax .administrative costs from local jurisdictions . For consistency with the amendments; the proposed resolution would modify the current procedures provided in Resolution 90/822 for determining property tax administrative costs . CONTINUED ON ATTACHMENT: YES SIGNATURE RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S) : ACTION OF BOARD ON / q 3 APPROVED AS RECOMMENDED OTHER VOTE OF SUPERVISORS Cf� I HEREBY CERTIFY THAT THIS IS A UNANIMOUS (ABSENT TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ON THE ABSENT: ABSTAIN: MINUTES OF THE BOARD OF SUPERVISORS N THE DATE SHOWN. Orig: County Administrator ATTESTED 3 cc: County Counsel PHIL BATCHELOR, CLERK OF Auditor-Controller Clerk of the Board THE BOARD OF SUPERVISORS AND PUNTY ADMIN STRATORBY , DEPUTY MAM/f jb fjb-3a:\proptax.bo 1,6 !M THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA 9 1993 Adopted this Order on February by the following vote: AYES: Sui)ervisors Powers, Smith, Bishop, McPeak, Torlakson NOES: None ABSENT: None ABSTAIN: None SUBJECT: Implementation of the ) Property Tax Administrative ) Cost' Recovery Provisions of ) RESOLUTION NO. 93/ ,56 Revenue and Taxation Code ) Section 97 .5 ) .The Contra Costa County Board of Supervisors Resolves: Property Tax Administrative Cost Recovery A. Purpose and Authority: This resolution governs the procedure for implementing in Contra Costa County the provisions of Revenue and Taxation Code section 97 .5 ( (1992 Statutes, chapter 697 , section 14 (SB 1559 . ) ) which provide for the recovery by counties of property tax administrative costs . 1 . Property Tax Administrative Cost Recovery. In each fiscal year, Contra Costa County shall be entitled to and shall recover from, or on behalf of, every local jurisdiction, for which the county provides property tax assessment and collection services, its property tax administrative costs in accordance with Revenue and Taxation Code section 97 .5 (d) . 2 . "Local Jurisdiction" defined. "Local Jurisdiction" means the County of Contra .Costa, incorporated cities and every school district, community college district, redevelopment agency, special district, or other governmental entity, for or on behalf of which Contra Costa County provides property tax assessment or collection services . 3 . Auditor-Controller Report. In every fiscal year the Auditor-Controller shall report to the board of supervisors the property tax-related costs of the assessor, tax collector and auditor, including the applicable administrative overhead costs permitted by the federal circular A-87 standards, proportionately attributable to each local jurisdiction as provided in Revenue and Taxation Code section 97 . 5 (d) . Such report shall include proposed charges against each local jurisdiction for its share of such administrative costs . 4 . Public Hearing. (a) After its receipt of the report from the Auditor- Controller of the property tax-related costs of the assessor, tax collector and auditor, the Board of Supervisors and the Auditor- Controller shall jointly hold a public hearing at which any local jurisdiction may file written objections to the report of the Auditor-Controller, and at which any person may make oral or written presentations concerning the report, at a regularly scheduled meeting of the board of supervisors . RESOLUTION NO. 93/56 (b) The Clerk of the Board shall publish notice of the time and place of the hearing and a general explanation of the matter to be considered as required by Government Code section 66018; and the Clerk of the Board shall mail notice of the hearing, including a general explanation of the matter to be considered and a statement that the data required by the section is available, as required by Government Code section 54986, to every local jurisdiction in Contra Costa County. 5 . Findings and Determinations . After hearing, the Board of Supervisors and the Auditor-Controller shall make findings and determinations on the report and on each written objection received; and the Board of Supervisors and the Auditor-Controller shall determine the property tax administrative costs proportionately attributable to each local jurisdiction. 6 . Collection of Property Tax Administrative Costs . The Auditor-Controller shall adjust each local jurisdiction' s local property tax allocation in accordance with the requirements of section 97 . 5 (d) of the Revenue and Taxation Code. B. Repeal of Resolution 90/822 Part B. : Resolution 90/822 part B "Property Tax Administrative Cost Recovery" is hereby repealed. Orig. Dept. : County Counsel cc: County Administrator Auditor-Controller Clerk of the Board MAM: f j b FB-3 a:\MAM\Resolfee.tax I hereby certify that this Is a true and correct copy of an action taken and entered on the minutes of the Boar+of Supervisor on Te date shown. q ATTESTED: .L.L_L 73 PHIL BAf CHELOR,Clerk of the E16ard 01S ervisors and County Administrator ey ,Deputy RESOLUTION NO. 93/56 r +t 0'91 n0 �. .rnvorla no in �.,.:. d1oZ, a+ COUNTY COUNSEL'S OFFICE CONTRA COSTA COUNTY MARTINEZ, CALIFORNIA �\ Date: February 1, 1993 To: Phil Batchelor, County Administrator Attn: Tony Enea, Senior Deputy From: Victor J. Westman, County Counsel By: Mary Ann McNett Mason, Deputy County Counsel Re: Resolution concerning recovery of property tax administrative costs Revenue and Taxation Code section 97 .5 was amended by Statutes of 1992, Chapter 697 (SB 1559 ) to establish new procedures for recovery of property tax administrative costs . Attached is a proposed resolution which would repeal Resolution 90\822 Part B concerning implementation of the former provisions of SB 2557 permitting recovery of property tax administrative costs . The proposed resolution also would establish procedures for implementing recovery of property tax administrative costs which are consistent with Revenue and Taxation Code section 97 . 5 as amended. Also attached is a proposed memorandum to the Board of Supervisors from the Count- Administrator recommending adoption of the proposed resolution. Please arrange to have this matter placed on the Board' s agenda for February 9 , 1993 . We also suggest that prior to the February 9th meeting, you notify all local jurisdictions from whom the County recovers property 'tax administrative costs, of the proposed resolution and that it will be on the February 9 , 1993 agenda. Note that the proposed resolution would continue to require that the Auditor provide a report concerning recovery of property tax costs from local jurisdictions, that the Board of Supervisors and Auditor jointly hold a public hearing on the report, and adopt findings and determinations on any objections to the report dnd on the amount of charges for each local jurisdiction. The proposed resolution also continues to require that the Clerk of the Board punlish notice of the hearing in accordance with Government Code section 6062 (a) and that the Clerk mail notice of the hearing to every local jurisdiction in Contra Costa County. Tony Enea, Senior Deputy -2- February 1, 1993 Wendy Beadle, Supervising Accountant, Auditor- Controller's Office, prepared a tentative schedule for processing the 1992\93 property tax administrative costs . Assuming adoption of the proposed resolution on February 9, 1993, we suggest the following modifications to the tentative schedule. On February 16 , 1993, the Clerk of the Board should publish notice of hearing on the Auditor' s report as required by Government Code section 6062 (a) and should send notice to all local jurisdictions of the hearing. On March 2 , 1993, the Board of Supervisors and Auditor should jointly hold the public hearing on the report. On March 9 , 1993, the Board of Supervisors and Auditor should jointly consider and adopt findings and determinations concerning the property tax costs . On March 9, 1993, the Auditor should notify all local jurisdictions of their share of property tax costs . It is our understanding that the County Administrator's Office will coordinate all activities related to noticing and placement of matters on the Board' s agenda. The proposed findings will be prepared by this office. MAM\am attachments cc: Ken Corcoran, Auditor Steve Ybarra, Property Tax Manager Wendy Beadle, Supervising Accountant CONTRA COSTA COUNTY AUDITOR CONTROLLER'S OFFICE SB2557 PROPERTY TAX ADMINISTRATION FEES With SB1559 ERAF Amendments 1992-93 Schedule Date Action Responsible_Party 92/12/03 Notify Participants of their Scheduled Deadlines. Wendy Beadle 92/12/18 Legal Advice Re Hearing &/or Resolutions. Mary Ann Mason 92/12/31 A-87 Cost Plan Jim Horst 92/12/31 Tax Collector's Office Cost& Revenue Detail. Marty Martinez 92/12/31 Auditor Controllers Office Cost & Revenue Detail. Wendy/Becky 92/12/31 Assessor's Office Cost& Revenue Detail. Wendy/Becky 93/02/09 Resolution Revising Ordinance on Agenda Mary Ann Mason 93/02/12 Schedule Public Hearing with Clerk of the Board. Tony Enea 93/02/14 Auditor-Controller Report to Board of Supervisors. Steve Ybarra 93/02/16 Clerk of Board Publishes Notification of Hearing Tony Enea (and Sends to Affected Agencies.) -4- 93102/17 93/02/17 Cost& Revenue Detail Available for Public. Wendy Beadle 93/03/02 Public Hearing By Board of Supervisors and Board of Supv & Auditor-Controller Auditor-Controller 93/03/09 Finding by Board, and Notification to All Taxing Agencies of Share of Cost. Auditor Staff 93/04/16 Retain 2557 Tax Administration Fees Bobby Romero from Settling Agencies Post-it"brand fax transmittal memo 7671 #of pages ► { To From 0. Co. O Ga. cc: County Administrator's Office, Tony Enea Dept, phone# l County Counsel, Maryanne Mason Fax �{ 5 Fax# 2557SCHD.XLS 2/1193- 4-