HomeMy WebLinkAboutMINUTES - 03091993 - 1.54 TO: BOARrj OF SUPERVISORS >f �f Contra
...
FROM: Phil Batchelor, County Administrator
Costa
°4 Count
DATE: March 9 , 1993 -cui;...'
SUBJECT: PROPERTY TAX ADMINISTRATION CHARGES
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1 . Accept the attached findings of the Board of Supervisors and
Auditor-Controller regarding the March 2, 1993 Public Hearing
on property tax administrative charges for fiscal year 1992-
93 .
2 . Adopt the attached resolution implementing property tax
administrative charges for fiscal year 1992-93 .
BACKGROUND:
On February 19, 1993 the Auditor-Controller filed, with the Clerk
of the Board, a report on the 1991-92 fiscal year property tax
charges for each local jurisdiction receiving property taxes in
Contra Costa County (see report attached) . On March 2, 1993, the
Board of Supervisors and the Auditor-Controller held a public
hearing on the report, and prior written was given as required by
law. No written objections or oral objections were presented at
the hearing.
Attached to this Board order are two documents which are
recommended for Board approval. First, a statement of findings on
the public hearing process and of the background surrounding the
process . Second, a resolution which formally implements the
administrative charges . If adopted, this will be the third year
that property tax administrative charges have been in place.
CONTINUED ON ATTACHMENT: YES SIGNATURE: `-
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE S):
ACTION OF BOARD ON March 9 , 1993 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT I ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
cc: Auditor-Controller ATTESTED March 9 , 1993
County Counsel PHIL BATCHELOR,CLERK OF THE BOARD OF
County Administrator SUPER V ORSANDCOUNTY ADMINISTRATOR
M382 (10/88)
BY L91 A. O DEPUTY
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 9 , 1993, by the following vote:
AYES: Supervisors Smith, Bishop, McPeak and Torlakson
NOES: None
ABSENT: Supervisor Powers
ABSTAIN: None
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Admini- ) FINDINGS
strative Cost Recovery )
Provisions of Revenue )
and Taxation Code )
section 97 . 5 . )
The Contra Costa County Board of Supervisors and Auditor-Controller
having on March 2, 1993 held a public hearing on implementation of the
property tax cost recovery provisions of Revenue and Taxation Code section
97 . 5 (d) , as provided in Board of Supervisors ' Resolution No . 93/56 , the
Board of Supervisors, and the Auditor-Controller, hereby make the following
findings and determinations .
A.
PROPERTY TAX ADMINISTRATIVE COST RECOVERY
1 . On February 19, 1993, the Auditor-Controller filed with the Clerk
of the Board of Supervisors a report of the 1991-1992 fiscal year property
tax-related costs of the assessor, tax collector and auditor, including the
applicable administrative overhead costs permitted by federal circular A-87
standards, proportionally attributable to each local jurisdiction in Contra
Costa County, in the ratio of property tax revenue received by each local
jurisdiction divided by the total property tax revenue received by all
local jurisdictions in the county for the current fiscal year. The report
included proposed charges against each local jurisdiction, for its
proportionate share of such administrative costs .
2 . On March 2, 1993, the Board of Supervisors and the Auditor-
Controller held a public hearing on the Auditor-Controller' s report, notice
of which was given as required by law and by Board of Supervisors '
Resolution 93/56 .
3 . The report of the Auditor-Controller filed on February 19 , 1993 is
hereby adopted, and the Board of Supervisors and the Auditor-Controller
find that amounts expressed in said report do not exceed the actual amount
of 1991-92 fiscal year property tax administrative costs proportionally
attributable to local jurisdictions .
4 . The additional revenue received by Contra Costa County on account
of its 1991-1992 .fiscal year property tax administrative costs pursuant to
Revenue and Taxation Code section 97 .5 shall be used only to fund the
actual costs of assessing, collecting and allocating property taxes . An
equivalent amount of the revenues budgeted to finance assessing, collecting
and allocating property taxes in fiscal year 1992-1993 may be reallocated
to finance other county services . .In the event that the actual 1992-1993
costs for assessing, collecting and allocating property taxes plus
allowable overhead costs are less than the amounts determined in the
February 19 , 1993 report by the Auditor-Controller, the difference shall be
proportionally allocated to the respective local jurisdictions which paid
property tax administration charges .
I
B.
FINDINGS
1 . No written objections were received at the March 2, 1993 public
hearing on the Auditor-Controller' s report of February 19 , 1993 .
2 . The Board of Supervisors and the Auditor-Controller find that SB
1559 ( 1992 Statutes, chapter 697 ) is a lawful enactment, lawfully adopted.
No evidence to the contrary has been introduced.
3 . The amounts expressed in the Auditor-Controller' s report of
February 19 , 1993 are correct.
4 . Notice as required by law was given of the public hearing of March
2, 1993 on the Auditor-Controller' s report.
5 . The grounds stated herein to support findings are not exclusive
and any findings may be supported on any lawful ground, whether or not
expressed herein.
6 . If any finding herein is held invalid, such invalidity shall not
affect findings which can be given effect without the invalid provision,
and to this end, the invalid finding is severable.
So found and determined
Kenneth J. orcoran
Contra Cos a County Auditor-Controller
1 hereby certify that this Is a true and correct copy of
an action taken and entered on the minutes of the
Board of Su sora o the data shown.
ATTESTED: 3 _
PHIL BA �CHELOR,Clerk of the Board
of Supervl and Co ministrator
MAM/fjb
fjb 3-93:a:\mam\findings.tax By o ,DeDuty
Orig. Dept:
cc:
-2-
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 9, 1993, by the following vote:
AYES: Supervisors Smith, Bishop, McPeak and Torlakson
NOES: None
ABSENT: Supervisor Powers
ABSTAIN: None
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Admini- } RESOLUTION NO. 93/95
strative Cost Recovery )
Provisions of Revenue )
and Taxation Code )
section 97 . 5(d) )
)
The Contra Costa County Board of Supervisors and the Contra Costa County
Auditor-Controller having jointly and severally held a public hearing on
March 2, 1993 on the Auditor-Controller's report of the property tax-
related costs of the Assessor, Tax collector and Auditor proportionately
attributable to each local jurisdiction in Contra Costa County;
And no written objection to the report having been received;
And the Board of Supervisors and the Auditor-Controller having jointly and
severally made findings and determinations on the report;
The Contra Costa County Board of Supervisors and the Contra Costa County
Auditor-Controller hereby jointly and severally determine that the property
tax administrative costs proportionately attributable to each local
jurisdiction for the 1991-92 fiscal year are as set forth in Exhibit A
attached hereto. The Auditor-Controller will collect from each local
jurisdiction such property tax administrative costs in accordance with
Revenue and Taxation Code section 97 . 5 (d) as provided in Board of
Supervisors ' Resolution No. 93/56 .
So found and determined
Kenneth J. orcoran
Contra Costa County Auditor-Controller
I Iiereby certify that this Is a true and correct Copy of
an action taken and entered on the minutes of the
Board of Su ors o the date shown.
ATTESTED:
PHIL BA CHEF p erk of the Board
of Supervi and Co ministrator
By o .DeDUty
MAM/f jb
fjb 3-93:a:\mam\propta%.res
Orig. Dept:
cc: Auditor Controller
Tax Collector
Assessor
County Counsel
Office of
AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
February 19, 1993
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 ent•it.ie 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.
EXHIBIT A
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
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