HomeMy WebLinkAboutMINUTES - 06201995 - 1.69 IV a
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TO: BOARD OF SUPERVISORS Contra
FROM: Gus S. Kramer, County Assessor >
Costa
157" County
DATE: June 5, 1995
SUBJECT: RECOVERY OF COSTS OF MAINTAINING USE CODES FOR SPECIAL TAXES
SPECIFIC REOUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION
Authorize the Auditor-Controller to make a deduction from special tax proceeds at the rate of $0.062 per
special assessment and credit that amount to the Assessor's account 1600-9607, pursuant to Board
Resolution 84/332.
FINANCIAL IMPACT
This action would allow the County to recover costs incurred in collecting special taxes on behalf of local
agencies.
REASONS FOR RECOMMENDATION/BACKGROUND
The Assessor has developed and attempted to maintain parcel use codes for the internal use of his office
and is not required to maintain such codes for other purposes. Local agencies imposing special taxes have-
made use of the parcel use codes- in. collecting special taxes. Government Code sections 5077(b) and
53978(d) authorize the-County to deduct from special tax proceeds its reasonable costs incurred in collecting
special taxes on behalf of local agencies.
CONSEQUENCE OF NEGATIVE ACTION:
Denial of this action would prevent the County from recovering its costs incurred in collecting special taxes
on behalf of local agencies.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON June 20 , 1995 APPROVED AS RECOMMENDED _X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT AND CORRECT COPY DF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: Auditor/Control ler ATTESTED .Tune 2O , 1 995
County Administrator PHIL BATCHELOR,CLERK OF THE BOARD OF
Assessor SUPERVISORS ND COUNTY ADMINISTRATOR
a
M382 (10/88)
BY DEPUTY
THE*00ARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
June 5 , 1984
Adopted this Order on by the following vote:
AYES: Supervisors Powers , Fanden , Schroder , rIcPeak,- Torlakson.
NOES: None.
ABSENT: None.
ABSTAIN: - None . RESOLUTION NO . 84/332_
SUBJECT: Recovery of costs of maintaining use codes for special taxe!V,
/,96,>
C.
The Board of Supervisors of Contra Costa County RESOLVES THAT: Fssp
WHEREAS the Assessor has developed and maintained parcel use codes for the
internal use of his office and is not required to maintain such codes for other
uses,
WHEREAS the County Administrator has advised that the only.practical way
that local agency special tax ordinances can be implemented and such taxes can
efficiently be collected is by using the Assessor's use codes to apply the appro-
priate amount of special taxes to each parcel in the taxing agency;
WHEREAS the Assessor obtains no benefits from the use of such codes by the
local agencies that need the codes to collect their special taxes,
WHEREAS the Assessor is in need of financial assistance in order to continue
to adequately maintain the use codes necessary for such special taxes and may
not be able to continue to adequately maintain such codes without financial
assistance,
WHEREAS the Assessor may well discontinue maintaining use codes for his
internal use, considering the costs of maintaining such codes in relation to the
benefits obtained from his internal use of the codes,
WHEREAS the public interest requires that the Assessor's use codes continue
to be adequately maintained and be available to local agencies for their use in
collecting special taxes,
*WHEREAS Government Code 9950077(b) and 53978(d) authorize the County to deduct
its reasonable costs incurred in collecting special taxes on behalf of local
agencies;
NOW, THEREFORE, it is by this Board ordered that the total of all costs of
maintaining the Assessor's use codes for the year, including all personnel ,
equipment and material costs necessary for such maintenance, shall annually be
determined by the Assessor and, upon approval by this Board, shall be deducted
.by the Auditor from the proceeds of special -taxes collected for the year by the
County for the local agencies
s in the County. The total of such deductions shall
be credited to the Assessor's account for 9606-1647.
Said deductions- shall be made from the proceeds of each local agency imposing a
special tax according to the following formula:
Deductions from Special - (Number of Parcels in
Tax Proceeds of the = (the Local Agency (Assessor's Total
Local Agency (Total Number of Parcels) (Annual Costs of
(in all Local Agencies (Maintaining Use Codes)
.(Imposing Special taxes
I hereby certify that this Is a true and correct copy of
an action taken and entered on the minutes of the x.
Board of Supervisors on the date Shown.
ATTESTED:
Orig. Qdpt.:
cc: 1,Assessor J.R. OLSVON, COUNTY CLERK
Auditor-Controller and ex officio Clerk of the Board
Treasurer-Tax Collector
Administrator
Local Agencies Imposing Use Codes By Deputy
RESOLUT10147 NO . 841332