Loading...
HomeMy WebLinkAboutMINUTES - 03021993 - H.2 H. 2 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 2 , 1993 by the following vote: AYES: Supervisors Powers, Smith, Bishop and Torlakson NOES: None ABSENT: Supervisor McPeak ABSTAIN: None --------------------------------------------------------------------- --------------------------------------------------------------------- SUBJECT: Hearing On Property Tax System Administrative Charges To Cities and Special Districts. On February 9, 1993 , the Board of Supervisors fixed this date for hearing on the determination on property tax system administrative charges to cities and special districts. Ken Corcoran, Auditor-Controller, referred to his report dated February 19, 1993 . The public hearing was opened and no one appearing to testify, the public hearing was closed. IT IS BY THE BOARD ORDERED that March 9 , 1993 is FIXED to consider findings and make a determination on the Auditor-Controller' s report, and for the adoption of a resolution determining property tax system administrative charges to cities and special districts pursuant to Revenue and Taxation Code Section 97. 5. hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors o the date shown. ATTESTED: r r O,-^ P� PHIL BAT HELOR,Clerk of the Board Supervis r and COun Tinistrator Orig. Dept. : Clerk of the Boardcc: County Counsel Auditor-Controller By .Deouty t Office of _ AUDITOR-CONTROLLER �E� IVED Contra Costa County Martinez, California February 19, 1993 FEB 2 2 1993 E ERK BOARD OF '?�p;VISORE TO: Contra Costa County Board of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 1992-93 Property Tax Administration Charges Commencing with the 1990-91 fiscal year, Revenue and Taxation Code Section 97 provides for the County Auditor-Controller to annually determine property tax administration costs proportionately attributable to incorporated cities and local jurisdictions for fiscal year 1989-90 and thereafter. For purposes of this section, property tax administrative costs are the property tax related costs of the Assessor, Tax Collector, and Auditor, including applicable administrative overhead costs as permitted by federal Circular A-87 standards. On February 9, 1993, the Contra Costa County Board of Supervisors adopted Resolution No. 93/56 governing the procedure for implementing in Contra Costa County the provisions of Revenue and Taxation Code Section 97.5 for the recovery by the County of property tax administration costs. The following attachments comprise the report of the Auditor-Controller pursuant to Resolution No. 93/56 for the 1992-93 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, and Auditor-Controller for the 1991-92 fiscal year. Also shown are the offsetting revenues received by the County for providing various property tax related services. As shown, the net cost in 1991-92 of property tax administration was $8,761,122. Attachment II allocates amounts from the $8,761,122 proportionally attributable to each incorporated city and to each local jurisdiction which received net property tax revenues during the 1992-93 fiscal year. Revenue & Taxation Code Section 97.5(d) (3) exempts school districts, community college districts, and the County Office of Education from those provisions authorizing County recovery of proportionate amounts of property tax administrative costs except for the amount of property tax revenues shifted to school entities, effective 1992/93. The cost allocation to each entity was based on the net revenues of each entity as a percentage of total net revenues. I ATTACHMENT I - CONTRA COSTA COUNTY Property Tax Administration Charges for 1992-1993 NOTE: Per Revenue and Taxation Code Section 97, the property tax administration fee to be charged in the 1992-93 Fiscal Year shall be based on the 1991-92 property tax related costs of the Assessor, Tax Collector, and Auditor, including applicable overhead costs as permitted by Federal Circular A-87 standards. Property Tax Related Costs, 1991-92 Fiscal Year: Assessor 7,997,061 Tax Collector 1,688,584 Auditor-Controller 901,568 Total 10,587,213 Overhead Costs per Circular A-87, 1991-92 Fiscal Year: Assessor 554,661 Tax Collector 96,354 Auditor-Controller 45.065 Total 696,080 Less: Fees Received for Property Tax Related Services, 1991-92: County General 1,145,658 Assessor 151,099 Tax Collector 807,732 Auditor-Controller 417.682 Total -2,522.171 Net Property Tax Administration Costs, 1991-92 Fiscal Year: 8,761,122 N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N CT U1•CT Un M CT CT Cn m CT CT U1 U1 m A A A A A A A A A A0 0 0 0 co Coco N c CT Ul CA U7 CA) W W N N N N N N O CO CD CO CO W CO V V V O N N N O O O IO O A N O N -► O 0 V W N O M W 0 A N 0 W 0 W O — W 0 N 0 W V W O W W W a TI Ti TI TI T TI T T1 T1 T1 'f1 't1 T7 'Tl (p Cn fn N (n Cn Cn Cn Cn In n (7 Zl U Q Q m 0 00 Q 0000000000000 < < < coCDmcocDmco00 9' ddo0 :� 0 00 M 0 0 0 0 0 0 0 0 0 0 0 0 o o 0 0 0 Z z z z 0 m o_ u, = c c asaanaaaaaaaan aCD •• d co c > > z o o o o o o o o o o o o o o o ce @ a m m coo m 0 coo an d �. 0 °' `� n d _ z •c.� m 0 0 o O o 0 0 0 0 0 0 0 0 0 01 d d D D D D D D D n 0 TI �! Q 0 ,n u' 0 � � 0 � 0 � � � � � � - o =;- CD 0' M r C- - — '-• � � � CD CD Co CD CD N CD 0� � TI N CD O � O 0 - O c 0000 "03 -00- 8 -03 N O O N CJ O M w w 0) 0) 0) 0) " 0) -,' -n CD O O M 0 NNNNNNN � N0V1WoAo993icr. Krc -n 0 < `z d 0 a 5 5' 5' 5 0 0 0 0 0 0 0 9o 0 00m N � � � oo � -� 9' --' m m c d d m m > > > > > > > d o d O V 0) o co z CO CD CD CO O Co Co O CD M CD y Co C7 n 0 co O N Z O 0 0 co m COWW -� VrnN � W � w o • c T m 0 o > ottoo D D 0W � d y n � n0a � m 0 a woo x CD xm c m °' M 0 v D C7 po r � � Cr CA CO) -+ N N O O Z D►"D CA t0 CO N W -+ V N N V CA C(�T1 W N .� O CSD O CSD a CO V -+ N 0 0 0) V -+ -+ V U1 W N O O W W A O n W c CD co W O CT O N V O A CT O N O O W W V W -I - W QD � O A O 0 Dur t+J CO -40 W O OD A W CD N CT CD W CO OD W W N W O V W A V O W OD n A A V CA A OD -+ w W W V V A A CD W A 0 0 CO — N A W W W V W W D. O O a 7+ CD Ut -� O O OD N CD UI 0) -Cl (A O W O O W CD O W W -7 fD :11, OD A CO CT (/� N CO O OD W OD V W N W V (T CT Al CO CO CT CO CO CA OD CD CT CO 0) CO W A " CA O O N W -I -+ CD V V CA CA W N A W N) -a W W CT A A A V CT CD N W N A W N DC NCT A CA 000 -+ W O W O -+ N O m co W N CO p N Cn N O d(D Z CT CT W A N O N V N A A CA CA N CA CA W N W V A V W CA N — j U1 0 CT A N W W W Ul O W CD — O A W CA M CO CA W CD N O -I O CA CA O W W W V O N CA O V O U1 U1 Pi O CO N 0 A N CA CT CO CO CA CA CT CA ;o D z ._ m0 =—, (j)co nD (T.. 0) CO O W " W W N W W O W O N Q N -+ W CO OD CO W W N A CO A "' C Cn DCO 0 U3 CO U1 co O W O w O W W U1 W W w T W O AWVO � A CT O N co m Ln 0 W 0 W 7 D V1 N CT D_ 0 r � OCnO O W A C." N W W CO N V A 0 w 0 0O N CZ ND Ln A n O CT " N CT N W N N V O N A OD V W N V A N V �O W n;D CO C O O O O O w O CA 0 O W OD W W V CO O CJf fD A to W A O T W I Z O O 0 0 0 0 0 CA CD w W N 0 N w co m W W -+ O O 7 Q O O O O O O V A V O V N O CA W W N i+ W O V .Z7 J CD -0 co V w co dco L' CT N W A PA _O O O N co w N W W w o co w o rn ADCO - CT O 0 W W CT N 0 O O O CA =r Li 0 W V 0 CO A N V O CA -+ -0' Cn C -+ A CO W N N tO Ul m -+ VCT co N wCAANCACil w VA < Z O W W U1 0 A w W A N W V CT -+ V N M W N W W W O O O CA W W CT CD (D N CTt W N U1 CD W N W W O V V A 0 0 0 CT W OD V A W N CT CO CA V W 7 W CT V W O W A O N W O V V W 0 0 0 N w -+ N A 0 w N W N 0 0 N -ch OD c W 0 0 0 N0 O O o A " 01 CD � N W V � N V V N � N O O Q) W -� O � W CA) ICD W A CA W O w W 0 V N A AlCA A-+ O O Ul o CD -L OD CO W 0 W CD CA co CA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 660 0 0 0 0 00 0 0 0 0 60 0 0 0 O N O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W -L o 0 0 0 0 0 0 000000000000NN0 - 00000pp000CDA 0CT0NA A UfCO D0 - - 0 0 OO O O O OO CT AW W O ONO000 W O N p� ONN -+ W d 0 N W A 0 CT CO W O N N W W V (Ln N V CA W 0 t O O O A — O A W -+ M A 0 W O) N N tT CA V o N " 0 O N W W 0 A W 0 0 A " W V W W W OCA V 0 W 0 w " W N W N W O V ,n.n N V N CON 0 0 V V N W N O O O A W W 0 O -+ CT CA W W CT CA A V N A O N CA O d W D W A N N V " NCA A O -I V V 0 W " A O OCT 0 W N W t0 0 0 W V W CA -+ V 7 A -L O W N N A W CA O -L V V A CO A W Cal CO " CT -+ CT cT W A O W Ut W O A O W N to 0 CT CA -A -L " W N W CA A W CO A V " W W A W CO O V 0 N CA CT CT W O N W V W W 0 D L" co W 0 -� N O CO -+ CA N V N N A -+ V CD A W N CO C(D V N CWT N W W CWO N W N ONj A A > U1 N U) W A CA N V V W W V W A V U� 0 W W U1 O V CO W W CO CO -L W w 0) CT O W N A O W W W W CO W O A N W W O CO A fA W N r = m fA _N D PD z CA) V _ .� A W CT W W 0 0 m O W _ -N+ O V W CA tT OWD ►C j ... O A N A -+ V V W A W V CA CT OD CO W N W A O N CT V V CO ? W V CD W CT Cn N A CD A W CD W N N CT V W V CA V W A O N N O CD W A CD V CO V N A W O O N N V -+ V O W U7 � 00 0 W A W CA U7 0 CA W N M 0 W CD W W A CO W W 0 A N C) 0 CT CA CD W W W W W W W W W W W W W W W W W W W N N N N N N N N N N N N N N N N N N N TI Cn A A A A A A A A A A A W N N -+ 0 0 0 W V V V V V V V V V V O W O W O O CT CT Z c W N -+ O W N W W A -+ O W -+ O CT N � V (?� Cn O CO W CT N -► W N O N V W Cn W N -+ W W O: rvvpf) v � � � O � nnv � C� � X � y ncncnWcncncncncnW � Wcncncnmcnmcn 7- °' °' °' :3 m ^� o m CD - no N c c p c DD � DDDrrrr � - - � v - n3 Mu -- -- = WOW v v I N 01 0) N � W n 0 0 7 CSD C=p 0 3 O O N N N N N N n'�j N T CT N N 0 0 QQQ < :3 :3 M. 01 to n� M 0 0 o wNomb N � Nv - � W. C_ Cn o 0 0 o d n� 01 W- c/) o c c -n �O " 44 � � L -6 � c > 0 c0i p d ow � � m `z `� � CO .Z ,� 0 = aB00 (D ' 000 � oM � o °Qtp nD � T. m v D _- Cl) m c n T N D c�D d o'd m 0) c < o' c c m < - M m rn ctOD a) D d m o m 1:3 ^y► < D `< f�0D d -� n r x v J (T m n D W N A A -+ W A -+ W A CT Co 0) -� W N N -+ .. n W C CT W Co A W W CT W W A A t0 W V V W W O N W 00 Cn W CO V -► N N W CD W N OD W -+ W N CT W N O Co W W CT) OD N N W W " W -► N V O V W OD OD CJ) W CT W Cr W W W N W - N Cn A - V W W W O N 0) Cn W _L � A N W A O) W W W O) N v D y V -+ A - W N W A OD -+ W O O A W O 0) N -+ O CT A CT W N N W A CT W W - V O W CD W Cn W W N N O Cn A to 0) A W 0 W -+ V V CO OD W .1h. OD (O CD v N CA A W OD 7 Co V V -I � � W O 'm A A CO -4 V o W " W W A W O N o V W V W A A W A O V V A V A W CT W -+ A 0 W 0 0 0 Cn W W CT m O Cn V W A N W CT W A A W Cn N O O j O ON W A CO fT la Cn V _D _(VO 7L CT1 is tO -L N,4 W N -L .� •.• .O+N CO Z (0 V C_T W 0 V � O V W_ W A V- W_ V-+ A O N -+ A -+ W W W N A V A N A S p'.z w Cn A N � A CWO O W V O W O ? COBO W O W V ? COTe -4 W N N V CVO A A O V W A O � O O -a 0 D z n < W _ : m cn co () D A) O N W Wrnn O W O CT W 0) W 1 v N O n Co -+ O N N A N �0 O W Cn A W C>W cn CD A W m W W W W W W A O(T In "' "� O W N W CT W N Cn -Al Co A W N W W O N w o) N V W OD o A w 0)A w 7 r O y n D C7 F�o5 O W OD N N V O A .O.DC�D Z C Tt w -n OND A Co V CA COO O O J�J J 1 T W V d W (/l CO CO CJ1 V A CT to v N N J 0 W CnCWD o Co W W w =Dw O CT O W O N V CO O C J T CT A N W -+ A _L A CT t0 A O CT N N N CT < Z W Cn O W w W V W W Cn N W CT Cn V O O) W O " N V O N CT W A Cn V CT W N A m Cp OD N N W W A CJ1 CT1 :4 O W W W N1L A N CT -+ W N V o N pO - V OD 7- W W W V 7 + �O O O CT N Cn W Cn W ODA V W(T W A W O CT O O N O) W W N V 0) W 0) A W 1 V 0) V O A C V CA CT W Cn A CO O N W W A C7) A A CT A O V O V " V CT N CT W O A 0) W O V W CT -L A m w O W W N A 0) N A W V N W A O O O W W N V W O O CT 0) W W W N O 0 V V Cn -+ A W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O O N O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O W N O -+ O N � W O O O O O O O O O O O O N O O O O O OD w V W Cn -+ O N V N N V Cn CT N V CT W O O A W 0 0 0 0 0 0 0 CT 0 0 O O J-n= V W N W CT N -� V N A CT W V -+ CT N V N .D. W -A A A W W -+ W O O C) Cn N N W O CC�� V n n O O N V W CO W W O j V O V " N O -I W O A 0 0 0 O A 0) " N A O A V W V W CT A N Cb V CT A W O - CT W A W - N W CO W W -+ V V 0 Cn Cn W W O V W N Cn N N N A W W W W W D t0 O W W W W W W CT V N O Cn V N V W W W W W W V A W O N W W O R N CO W W A V y N CT W 0 A AW N N V W " 0 A V O CO 0) V O CT O N W N Cn Cn N W W W - O CT W W Cn W N A CT W W A W W Cn " V V Cn W W V W W CO -I W W A A W A N O -) N N V CT W CO W C) W W W V CT CT Cn A W N O C) A- -L OD A O W W N V V 0) W W N oW N N V T O V D W A O j W VVO -4 _ WAWWA _ NWWV �W WNW A W V W V W A W W O + W W N CLn 2 m W Z N V D V COD N CT CA •+ N v N W _& CAN mO a -+ n 0WrCD NO T T SO W W7A OW V O O W O T + O (D _L W OW O N CA W w V W W W j N V CO A V CT Cn N N 0 OW 0 T V 0) V W V W " m 0 N 0 A 0 N V W V W A " 0 0 W W 0 0 A W V Cn W W 0) CA CT N W CO AN A A A A A A A A A A A A A A A A A A A A Al Al A A A A w w w W W w W W w w w w 71 N N N N N N N N N N N N N N N N -A J J 0 0 0 0 0 0 W W V V V V V V O O M M IO Z c NV AW" ✓ 0 0 0 0 0 0 0 0 0 W W J J " O O O O W O — O O O O N N W 0 A W N — O c0 W V W CT A W N " "'� O — O W O W V N — O W O O M Cr N O W � 0 O C -i � 0 ;0000c> 0n00c 000 0 G Gd ' - wmD nvC�D dmodooDoD' CO Nm6c�) oC� wCD IO �2Ow7DCO? Q Q G Q O f : 0 � 5dCD— K , — C) — coDp� p OOOO0 0 0 0 < c CD I O O n � D W D O d Crr D C pCCD 2) mm o Cl) n oa pp m ? a) oo U) n � 00 o o D v ni 2 c dmydr c m _ �< m o m CD o h y•�..C o d cc Cn o non a =r CD � � � oao ° QDo a cc C) . (D v n nr C) CD v 0 m ' o m v z co CA rA W W v1 N W W J w w A 'J _ -� D N D V V 0) W O V V V 0) M V 0) W CA N w y -+ N W w O CT 0) 0 t0 O W C a N w Co C� V W -L W C7) A O NJ -L W O W -+ W CO w M CT N w W w J W J r 0 w C CT W CD A W W N OD N tD OD O W �D tD O W CD O W t71 N:,4 O O : OD P :91, CO CJ) C7) (0 W O Co N W —D .y+ N N N t0 W O CT W W N CO V CT W W W CO O to A w W O O W O N W V W W w W . W A A N O W W � CO W Cn O A 0 A W M .D. 0 = 0 ON) " WOO "O CO " -+ W V fA W N A W CT N 5'a)a V N W W N W A W -- V p W O A W p A p N -+ O A N W W U) CT W W 7 co W O O W W 0 W N W V O V W W N 0 O A A W A W W CO A N WW N 0 W O " V W V A W W V M V " N V N A 0 W A R N A " V W - W O N W 0 V V V M O 0 V 0 M Al N A J J J co J J J J () A -+ A -+ W W W O W CA N W N CT CT W O W W A jJ n -+ to V:,I N OD W N O W : tO W CT W Ja V O N N O :I W CJ1 V CT1 N-I .. W p) Cp Z V A CO- 0 N 4 M W 0 O W V 0 M O A V W N W V 0 W AV O N A N CT V 0 W Ww � (� M M O W N O M O CO W N 0 � A -4W � QW AO V WW W V W O N W 0 O A W O N VA W O 0 W 0 N W 0 JW JNO D Z c m W CDNJ D W W W A 0 0 Cl) W Q DC`O (gyp n CD N O COO 0 CAT W 0 p�W --1 O W Ul J W 7 r V) O > n D D -Di f1 o cn c0 p O -4 V N �� ;DCOO Z C OD N COO 0) 7 T W 0 Z CA O O 30 W � CO W A H N 4 W w V w �p� rn a. 0)w 0 CD rn Ull V V W W O W-I W V CT M V W W W W N W W O V V W O N i) A -+ CT .. < Z W A CO O w A CO -+ m A 0 0 C7) V CO O CT N W CT CO A W N V w w -h J A w N O CO -+ CD OD -+ N W O W V CO 0 0 W N W CD t0 OD O V) CT O OD W P:91, CD V O N W ZA G V W N CO V N O -+ N 0 O V 0 V 0 A N N W A N G -1 0 CTC N A W M V CJI OD 0 W CD -+ CJ1 c W O 0) W W N N W A W 0) M N W W A " W W " A W 0) CA � V A O W O CA N V w fD W A O N O " W O A CA A V A W O 0 W CT N 0 V A N W V ' W 0 N A V CO W W O 0 V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O N O 0 0 0 0 0 0 0 0 0 — 0 O O O O N O O O O O O O O O O O O O O O O O N -+ -+ N -+ -AN W CAOCO AO -+ O O O O V -+ CACAO V 0 -+ 00 � 0 0 0 O ON O D W N -+ W CA w W w 0 CO CA w A O W CA � W V " N � N 0 N V 0 Ln N A CO O O O W pp W N W tO CO V W W W W W N W N CT A V V M V w V 0) CA CA W N A0 -+ O CO WV W O W W V A CA N� O O W W W V " J O C pp A A V W N W V N W W " O C� CT W NCO A W S C� N — W O CA 0) wC� ri_.tD O W A CTO W N CO A O N O V O W CA - - -+ CA W A A CO W W O N W N A CA W W -+ w � A` N O W D -+ m O w � W W N 0 0 M V CA O A A CT W W W W V W W CA W W W CO N A V V 0 0 N O � W W W Cf) A Na N w Cil W Na W W CA W O W � W CT CTO W W W CA N CA W O V CO W W W W W O � � W V � N V W V W A A N W CA W C� V A O W V O � pQ V W O CJ) 0 W A 0 W W A A CW V W D O W W — O V W CO — J 0 W � A A CT N V O — CO V A V CA CO A A O N W co m OD A A CA A n CA to w W N — W w A N A CA N W W V W W V W N N N N O N W CA CA -+ W O O W A -A V — _ m Z D � V _ N -+ CO � -► N W M W w CO � W � CT M 0) � � N O •-•0) CT O fD 0 A A 0 N w A W A 0 O CT O CCC) W W F �O T W V N � J J CNC� � 0 O O m W O- M V W W W W W W N A 0 CA J+m Na A N A — W V N CWAN -+ O � V M A ., " W N — N O O WO W W CA V A V A � A W V A V O W A N A O V Ul O V A W W CT O im W W N CW — -A W A A - -+ 0 W O W W � A V O W V W A V A O V w O J W W W J J W WN A A A A A A A A A A A .ta A A A A 4h. A A A A A A A A A A A A A A A A A A A A A -n 4 V V V V V V V V V V V V V V N N N N N N N N N N N N N N N N N N N N N N N IZ C N N -�N i i -+ O O O O O O O O W W O V V V V CA 0 0 0 O O O O (n (J -AlA 1 W N i i CA i O O A i O W V O CA A W N i w CA O CA A N i W W -40 (Ji A W AW N O O O V W V O o. -Omm = OOOZW (nDDDDD m rM > -V0 70rrrrrrr - gn -0 ;umnn CD y O rn M ' 00 n nSD 9 t:j 0 +. ` L3mn) n n�Zo m 0 o > o0o" m o 0o cccocoo0o 'D me3 W 0 0 n c a s -u -0 -0 -0 r m CD d d W T < m m m m m m m o � � r � n 0= m D .� O o 0 0 0 o p (.� r = .c - co- - - - - 0 m m � s cn --I � CL D -0 on cmi n0i 3 c o .r. � � C ' -� .r+ .r. � r. .r► � CD W im r � x 3 MCC (D CL 0 CD AA WN m � �� � m OO KMMr.MM > co a — 3 cni CD coo 3 D m o d 1 n cmo m c(D m m m cm) 0 om ' 0 `^;1 .. O n D � i 1 r 0 (n A W fV i i 9 i i rn D o f m W Z rn N i V N A A DtcD r N co i w i i i 0) CO N W i -+ O co 0) n -► W O N W -+ W W V N (A CA A O CA N CA N 0) OD N N A i C', W e CJ1 i 0 (A N W O (D W OD W OD Cn OD t0 A O W N -+ C71 W W W V i V V W O O O i W A Cp OD N 00 Cn f0 �l i N O) A CT N OD O N N (J1 W W W W W A W O i CA co A v n:,D V m (O N W O CA A i 0 CA O O O N A CA O i 0V N CA CA CO O V V A V -1 O i W 0 0) CA W O W a OD Ln CA O Cn V W N C) N O i W M CO W V N O A CA A co Cn Cn CC Ln CO Co i 0) to ? m i W 0 CT O CD 0) CD W CO CO Ui CD co CA A O (O w N i N N i N A N 0) CO i CA N -I (O W A -+ -I O O O V O O W (D A CA W 00 " V W CO -+ O V Cn N W.A i i i W " O O CA A CA (A (O N -+ 00 (O i D CA) oc v 0) A co i -1 CD W N O i N 0 (A OD W co i SO O ViO W O -k OAA V 0) i O O CA N co W N CD OD CA Co C7O"zCA) (nOw � _ OCD0) � NCD _ VW - � NSAVO0 O 0Nm 0 A W CC CD m W CA N A OD N A W D (D Q D Z o m 0 co(D n D �D W CJ1 OD N Cn WW CS D((On 0) OOD O O co W W W (OA O V 0 O,71 W O A OD v -4 Z6 0 0"b r r -I O D n oi p o O O (D w (A rn aD N cA o W AcD(D Z C to O O i CO W O W CA 0 i W 0, 'I W O Z 000) --DooA WCD WtQA ;o � i co dQ cD o N i N N N N w A o D�° ILn � c N i OD m i N O O W N i -+ CA CA N CA i i i CD co^ < Z co co w co A w co A CD N CA CA A A CA N O N O N -+ OD N -+ CD W m O i OD O A N N O N OD W :,! CA (D O CTI O A V N i OD W W W V W (O N C OD -+ -I00C) A W OD CA O OcAOOD O) ANiON W CA W W 0 CA) -4A CF) OD (Oi -1i l(D N V i O w -+ -! O " V O (O N i W A (O N OD -I 0) A 0) CA O V OD W N W CA O i CA N OD A O A O) 0) O W O A i W O W CA N CA A A CD A N O - (O N -400) O CA V A O A N O) W A O -b- 0 0 0 0 0 0 o i o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W O N " i O w CD 0 + O O O O A 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O O O) i VJD C71O -+ 0) -( CAA W Ni 0 (DiAi 0000000000000 -+ 000ONNOA O 2—(O W O p O CA CA w O W w W 0 0 0 " O O W w o A 0 0 0 0 0 CD O i O w O N CO i CA w (0 [u 0 W i S W O CA CA W i i w N m W m O w W w O A W 0 0 0 0 N O i CA = Cn O V O O W — Z4' 0 O N CA W N W A i W W W W N O i A O O A A N A O w A 0 A w N CA O A A CA Cn O m O CA w`-' O a) CO 00 Cn O) i -+ V W W -4 -96 A O O i -4 W " -1 W O i N O W W A N W OD OD i W O O CA iN w O CA (0 O O V (0 V A O W O W W O O CA CA A O V W W N Cn W CD W A V (OJ � (OO W O W CO/1 � O m 4 W N CO CO N i Cr O CA O N A OD O (D W CD W V (O A V O W V CO OD CO CA V N CT Ln o N 0) W CA CA CA (D i N 0 O (D V V CA V CD V O CD (A W W CA N V N O i CA D A CA -1 O W N CD O N O O W V N W OD N W Co O O Co W CO W W A N A 0 .0- -40 -40 -+ M .A. n CA A CO V N W CA (D V O CA A O (A W CO W N W N CA (O W Cn O i N W W O CA i V W CD A O i S m D oD Z W i i i i w W CA i ce^ O ODA m Al :lI N N f0 V w) O N i OD N O 0 O co A 0 W OD V V O 0 W t0 CO(A O -1 V N -I W CO w N O co A (n O i m i w N co m - O N i W o w w 0) -I CD (D -I co N N V A W A CA i A 0 O i m N V V 0) -+ CO W A " V V 0 CO 0 CA O CA li A W W A 0) (D A i A OD 0 Cn W OD V CO 0 0 A N (O A N A A A A A A A A A A A A A A Ch A A A A A A A A A Al A A A A A A A A A A A A A A -1 V V V V -) -I V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V V z C OD OD OD OD CO OD V V V V 0) 0) O O O O O O O U) ' O ANAA) A � N0 7 T A W N O V N " O W V O UA W N O ODW V W W A W O CW NO On 5, F),0 0) 0 0 0 o d u CD m 0 d d O) 0) 0) 01 01 0) 0) d m n C'f� f') n' n• A o' f) A F) n �cnC� C� C� > >_ u> m > > > > > > 0 0 0 0 � � � � S � SS � SCn CA to W N m o_ D � n o n n o = W ON) nom) m nom) m d d d m m <, c c o o o o o o o o o 3 c c 3 c c c m o o 0 o - > > Q Q Q Q Q c Q Q Q o 0 0 0 0 0 0 0 0 0 occ o _ .. .. 4 n > > > > > > > > > > O co O to O -0z � � o ( mmol Q O O Q O C� O O 0 � 0 nnnnnnnnnnrrM Z ; - C- 0 m m 0 0 - _ Co O m W cn p m m Cn m m w r r oD r ... ... CO " 0 o to Cp. <' N °' = � � N o nC� °) d 0) � d o > �c � DC� 07D [J � ppDDO y �to m �. � y. D � � a o o o - -o Mi.15 9 " o o mo � cn = DD D 0 QN d n i c y = a 3 3 d OD d n d oR) d � 0 00 0 nni m o = m 0 tq D �( H m O W O (O m p w O `G N 0 a G nCL D J N rn y� N CT A W V A co -+ V OD 0) W A CO - CO N A A A CT V N O V 0) O a A w 0) O 4 co O A -► A W A CD O U) CD CO CO O CD 0) V O A A M - A - A CO Al A W Co w OD W C 0 O -4 Co Co N W W CD CD W N OD CTT Co A O CT A V W NO N N CO V -► -+ W U) ) O N U) OD V CO W CO V O OD Co Co v CD -+ N CO CD O O CA Co O A O - CO V V 0) V V V OD N A O v D N M A O W CT A - W O N Ln 0 O W O V 0) A W O) W O CO O N O N V N O A O -+ A CO O CT V N O CD a -I CT W CT c) O w W m 0 W CT 0 U1 A W W A W W W A, 4*. A - V A6 A A N 0 W A. � O " A0 co CA Cb CD N6 O A CT " W O O CD CT A W 'w W U) CD CT O Co (0 O N O O W O A N OD V O V CT "' W V 0 O W -+ N O O) W W O V O W W CT N O O V A O N O CT V V W O O W U1 CD O 0 W V D C CO 0 ci N N A A N W N V 0 N jV n .+ la CT V W W W W W CT W V W CD V N N A W W Co W W CD A V Cv CO C=''.0� W Z OOOAv NWvvAVOD T CT N 0 A O -Co T A O VNCO V Co CO - O O CO N (D W O W CD N N CD A, -L Co O 0) OO V Co A O N NCO V CoC n � N W W W 0) W CD N A N O A CT U1 O Co O CT CD V N OD CD 00 W N W O O N 0) -+ (0 - 0 W N � O D Z o m _ = Co CD o D N CG W CS>W fn O n m O r N O > n D D � A _ o cn w O O a 0) D cccc Z C vomw -nZ J co co O W 00)) -+ N N CD W to '�N co CT V N N ` N A CT CVO �' N CT N PO D CD N OD O N A Co CA,) ? W CD V -I Co V O) Q) O C W � ( '<u N CT A V W V W T O WNA A A TVNO Z U7 b. 0) co w CT w O W V W W W CT D V V O A A W N VNW M W O co mM , O NUNCJA AOW OWV O D W W W � AO NWW � -� NOH A D V O CA NON " V W O CTl" -L A A W V D W N N CD V V CD CT N O V W W V T V A W ONNOONW -LANpCD W -bAp _ NAA -4 Co W CD O W CO W CD OO -+ W O (0 " Ut W AO V O O Ui CA O W W CD . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ( 0 0 0 0 OOOOCSNOOCD 00CD00 -+ 000pOOOOOOw0OQCD mD A CD 0) A CO A W N O 0 0 W W 0 0 0 W CT A V -40 W W 0 0 0 W A W M N O -+ SO O. 0 O V o NO M A " W V 0CO W O CT W " V O O V Cn m W N O N o 0 A W M V � a) )CT O CD A N CT C) A N CO CO OD V O A WW WOCT T CO N A A (ACDCh � VCTAWVmVV CO2 O VEN O Ul 0) W 0) � W N � V O O N W W w D CT W O CT a O 0 O V D N _ WOW W OO _ WOOWWNNNOOOWO " 00 V 0 W CO V W CNCT V O M D V CCTW CD W W 0 L" CTNp N 0 W O W CT A A W A N W CO O W � " O W O W W V N W -+ V W CT A A W O W 0 O CT N 0) A 0 V O A O M M W V CT 0 W O W U) N CT V N - CD � W - W CD V W V O CTD b. A A 0 W CT W W D m N O O C) w V Cn O W O N N (T N --+ CT CD A W -40 CT W W 0 CT V + W O O W W A A N W C7 A 0 W V N V -+ A W O) A N A 0 (D O Ul A N W CO CD N W A W R O M A U) O 0 " Cn V U) _ m z �O V%D 0) 0 W 0 0 0 V 0 O CT A 0 0 N W O W CT V V O N 0 V V 0 0 -+ W -+ N V (D W H O A p N � N 0 t0 W N V w W O O Co N CT O) w 0 N CT A N w A W w O 0 A O O W N N A U1 0 � W Co m N N 0 OD A W 0) A CD OD O V CD A A O A CD CT Uf N W N V CD � V 0) A 0) C0 O CO Co U) CT CT V N A V V V V V V V V O O O O O O O 0 O M M CT A A A A A CO -n CO W V O O A N 0 A W N O O A W N 0 0 0 0 0 O IZ C O 0 7 r O W O w n c o o1) � � d c 0 o O0� � Q � Oo MnOi cDi � o < n n C ac -i Q 0 � Or to 0 o x co o m > 0 y d < 0 _0 2 Q rn 0 o d 3o03 � c !!� W- l< N m `� an d Q n » c H 00 =-1 °: c n r 3 0 n C C C o m a ? m Ln m m R1 t��D C m m o m = r n r N rn 3 CC 2. m mno = m w (D 3 o �� a3 Ca N 0 01 coo CLFD' tD n to M = O •• M tD > >CL CL D d 3 o o < °c 3 cni 9 m4 Om OCD � °i � � `� d Omm 'm 'z �' `� 0 � S, ° nm C tc nZ 0 =rOma' O > > mom ' d CD m p)3 CD c -D-1 8 ' ' x n 0 m CD z 3 O d _ '� N z A 0) OD O N t0 W N -+ A N N A N m r+ O N D cD W O (O -+ N N V O 0 N W -+ N W N W A O tT O (D D -+ O N W -� W A W O W W t0 O O A -I V N N -+ W A Z 0 W e V -+ (VO CO CO CO CT V U) V A CO -+ W A O O N 9) .p C)1 N W L N W t0 O O O W N O A O V W N V W M N V W A Cn V 0 W Ov �.Dy W W A Cn AW W A A -I W O O W A -I 0 0 A O -40 W O N W '- O W m A V _a W tD N A tD N W O tD V O W CO W W V OD (O W A O Cn rn W n N CD CO S W W V O W O O W W -+ W O 0 O M — W O O O A N �( W w O W V W CD A W •+ W W W -► O W N fn N W 0 0 A D Ut rn r � r � N 0 � V-COO+ 0 .. Ddp' � et') D C ? O W W V WNO A OA O cn O O WNCO 0 0 ti C. N pt Cp ZV � W -+ W AN7L Z[-4 W O W � M V O — O o V W A 0 V UW " V N A O � A CD A O W O O " OW V O O W N cn (� O W N W O " A W A N O W CO N O W -40W VW -+ ON 1 0 z N 0 < -tO 3 U)t0 n D CD t0 c Tl W 0 N) 10 r O > 0 D CA) D n o c� O rn S AN D- Z C (O w v 0 -n w -n z 0) 10 A ;o J co W ty IO OD V O tyn �� N W co W O N -+ N Ut D CD -► CT V O co 0 A O 0' W O coWA N W O N Ut N CT O v C V V V CNO Ut N O N O CO N --► -+ A O N N A N O w m CD O V CO CO CD O — W W K) CA A (D CA V Co O�U-+. <C Z W N W N O O CT AAO " W W (A) 0) NO " CO NC+V O .74 O -►( O Cn :81W ODO OT1aAOV N W N (O A V( CT W W V V O V N A O W N OD M O CO A A OD W ICDO N O A V V O O A O A Ln W A V0 O — V O Cn — O W A w N W W 0 0 0 W O V W -40 V N 0 Ut N A NCD " U1 V " W V CT A . . SO 0 0) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O CJtSOO " O -I -+ 00000 � OOOON OOOOO - O O A CO W CD W O A V A W O N N V O A A -I 0 0 O O O O O Cn Cnn V V V -+ 1 D O W W " O CO CW 0 O � W W W O O W O O D N O W 0) CO O O CD Co O Cn A � -L A Ut V -+ V t0 CO W O O A A 0 0 A O " V O w W A A 0 W A W V N W -+ 0 N CO W N V AN O - � CA W V :4 O w V W 0 Cn V N V A � V tD N W N W O CT 0 tD CO O CT -L CO Co W O V O W N Cn N O CT V N W W t0 O W COO COO N W A O N O'W O -+ O Cn W W W V W — Ln O W N Cr CD O A W Cn W tD Cn — A Ut O O to V O N - -+ CO W W CT O A Ut W � V N V N t0 to (D Cn A W O O CT N W W W " N A O Cn A O W W V N V W -L N W Ut W O " Ut O n O W O O Ut O O N O " W W A W A A CD W CD O A W Cn O W O O O O CO N V A CO A N CT A 0 -4 W O w V Ut Cn CO A O O V N Ut A O V = m aD w et D 0D V0)rNO O-rVCJ+t wWOVW NCn N Cm N W O COAUf N W O 0 A W O W cn N V A A A NL .7� O N n V D A S N n V N O O 00 O) AW V N W O D) O V � W (D -L W Cn w CO W V � A A O O W O V N N CO V O CO A V W CD N W A A A A WN W CD N N A W V V N 0 CO A W V V j N W W Ut t0 n NVCn N _ Contra TO: BOARD OF SUPERVISORS Costa y _ _ Al, County FROM: Phil Batchelor Count Administrator y-;�° DATE: February 9 , 1993 oSTq.coiir� 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. 14 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 41Zc, 4V 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 F Auditor-Controller Clerk of the Board THE BOARD OF SUPERVISORS AND COUNTY ADMIN STRATOR BY , DEPUTY MAM/f j b fjb-3a:\proptax.bo THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on February 9, 1993 by the following vote: AYES: Supervisors Powers, Smith, Bishop, [1c Peak, Torlakson NOES: [gone ABSENT: None ABSTAIN: [lone 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 PB-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 th9 Boarel of Superv' or on t e date shown. ATTESTED: PHIL BA CHELOR,Clerk of the EVoard Of Su rvisors and County Administrator BY ,Deputy RESOLUTION NO. 93/56 • Jew/ � H. 2 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on February 4 , 1992 by the following vote: AYES: Supervisors Powers, Fanden, Schroder, Torlakson, McPeak NOES: None ABSENT: None ABSTAIN: None SUBJECT: Hearing on Property Tax Administration Fees The Chair convened the hearing to determine Property Tax Administrative cost charges for Fiscal Year 1991-1992 pursuant to Revenue and Taxation Code Section 97. Board members received the report and recommendation of the County Administrator on the referenced charges. (A copy of that report is attached and included as a part of this document. ) The following persons spoke: Kent Peterson, representing Crockett Valona Sanitary District, 615 First Avenue, Crockett; and Bob Berggren, Contra Costa Chapter Special Districts Association, (no address given) . It was noted for the record that letters on this matter had been received from: Charles Beesley, Chairman, and Bob Berggren, Vice Chair, Contra Costa Chapter Special Districts Association; Jack K. Waller, Chief Executive Officer, Los Medanos Community Hospital, 2311 Loveridge Road, Pittsburg 94565; Jay M. Goldstone, Director of Finance, City of Richmond, P. O. Box 4046, Richmond 94804 ; Richard G. Heggie, Mayor, City of Orinda, 26 Orinda Way, Orinda 94563 ; and Ed Seegmiller, General Manager, Contra Costa Water District, P. O. Box H2O, Concord 94524. All persons desiring to speak having been heard, IT IS BY THE BOARD ORDERED that the hearing is CLOSED, that the proposed resolution determining property tax administrative cost charges is INTRODUCED, and that February 11, 1992 is FIXED as the time for the Board to approve the findings and adoption of the resolution. IT IS FURTHER ORDERED that the County's representatives on the City/County Relations Committee are REQUESTED to propose the expansion of the special membership category on the Committee to include representation from the Contra Costa Chapter Special Districts Association. 1 hereby certify that this Is a true and correct copy of an action takon and entered on the minutes of the Board of Supervisors on the data shown. ATTESTED: u��, `/.r_/y� 2— — CC: County Administrator PHIL BATCHELOR.9(Zorof the Board Auditor-Controller of Supervisors and County Administrator County Counsel By NOTICE OF PUBLIC HEARING BEFORE THE BOARD OF SUPERVISORS CONTRA COSTA COUNTY NOTICE IS HEREBY GIVEN that on Tuesday, March 2, 1993 , at 11 a.m. in the Board of Supervisors Chambers (Room 107 ) , County Administration Building, 651 Pine Street, Martinez, California, a public hearing will be held to consider and adopt fees for property tax administration. A copy of the fee proposal is on file in the Office of the Clerk of the Board of Supervisors at 651 Pine Street, Room 106, Martinez, California. Phil Batchelor, Clerk of the Board of Supervisors and County Administrator By: J. O. Maglio Deputy Clerk February 5, 1993 f BOARD OF SUPERVISORS , CONTRA COSTA COUNTY , CALIFORNIA F' AFFIDAVIT OF MAILING w In the Matter of ) r Notice of Public Hearing to g, . consider & adopt fees for property tax administration on 3-2-93 at 11:00 a.m. ) I declare under penalty of perjury that I am now, and at all times herein mentioned have been , a citizen of the United States , over age 18; and that today I deposited in the United States Postal Service in Martinez , California , postage r fully prepaid, a certified copy of to the following : DAVID LENNON THE HOFMANN COMPANY PO BOX 907 CONCORD CA 94522 E BOILDIW DWSTRY ASSOCIATION PO BOX 5160 SAN RATAN CA 94583 DENNIS J RAZZARI DAVIDON HOMES 1600 SO(M MAIN ST 41150 WAL Z CREEK CA 94596 I declare under penalty of perjury that the foregoing is true and correct. Dated / 1 3 at Martinez, California. eputy Clerk 3