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