HomeMy WebLinkAboutMINUTES - 02071995 - 1.65 A. .
TO: BOARD OF SUPERVISORS
FROM: Phil Batchelor, County Administrator
DATE: February 7, 1995
SUBJECT: Property Tax Administration Cost Recovery
SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS
1 . Adopt resolution repealing Resolution 93/56 and setting forth
the procedure to be used in determining property tax
administrative costs .
2 . Fix February 28 , 1995 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 1994 Statutes , chapter 1167 section 6 (AB 3347 ) , 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 93/56 for determining property
tax administrative costs .
CONTINUED ON ATTACHMENT: YES SIGNATURE ``- -
V
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S) :
ACTION OF BOARD ON February 7 , 1995 APPROVED AS RECOMMENDED x OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
x UNANIMOUS (ABSENT TRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED ON THE
ABSENT: ABSTAIN: MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
'`Orig: County Administrator ATTESTED February 7 , 1995
cc: County Counsel PHIL BATCHELOR, CLERK OF
Auditor-Controller
Clerk of the Board THE BOARD OF SUPERVISORS
ANDUN Y AD ISTRATOR
BY (1 �' , DEPUTY
MAM/f j b
fjb-3a:\proptax.bo
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on February 7 , 1995, by the following vote:
AYES: Supervsiors Rogers , Smith, DeSaulnier, Torlakson and Bishop
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Implementation of the )
Property Tax Administrative ) RESOLUTION NO. 95/ 52
Cost Recovery Provisions of )
Revenue and Taxation Code )
section 95 . 3 . )
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 95 . 3 ( 1994 Statutes, chapter 1167 , section 6 (AB 3347 ) ) 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 95 . 3 .
2 . "Local Jurisdiction" defined. "Local Jurisdiction" means the
County of Contra Costa, incorporated cities and every school district,
community college district, county office of education, 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 . "School Entity" defined. "School Entity" means the school
districts, community college districts and county office of education, for
or on behalf of which Contra Costa County provides property tax assessment
or collection services .
4 . 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 95 . 3 . Such report shall
include the proposed charges against each local jurisdiction, excepting
school entities, for the local jurisdiction' s share of such administrative
costs .
5 . 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. 95/ 52
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t
(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,Iby 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.
6 . 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.
7 . 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 95 . 3 of the Revenue and Taxation Code.
B. Repeal of Resolution 93/56 Resolution 93/56 "Property Tax
Administrative Cost Recovery" is hereby repealed.
Orig. Dept: County Counsel
cc: County Administrator I iiereby certify that this is a true and correct copy of
Auditor-Controller an action taken and entered on the minutes of the
Clerk of the Board Board of Superv)s on the date shown.
ATTESTED: ri, Qq.-
MAM: f j b PHIL BATCHELON plerleofthe Board
fb3 a:\Proptax.res OfSupervis raand tyAd- inistrator
a
By Deputy
RESOLUTION NO. 95/ 52
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