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HomeMy WebLinkAboutMINUTES - 03191996 - C19 ' 1 TO: BOARD OF SUPERVISORS Contra r FROM: PHIL BATCHELOR, COUNTY ADMINISTRATOR _.• ' Costa County DATE: March 13, 1996 �rT9 COUP LEGISLATION: SB 1998 (Mountjoy) - REQUIRES PROPERTY TAX SUBJECT: TRANSFER TO A CITY WITHDRAWING FROM THE COUNTY LIBRARY AND TRANSFER OF BUILDING AND CONTENTS SPECIFIC REQUESTS OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION: ADOPT a position in OPPOSITION TO SB 1998 by Senator Richard Mountjoy which, as introduced, requires a transfer of the property tax to a city withdrawing from the County library system and provides for the transfer to the city of all real and personal property in the city used for library purposes. BACKGROUND: Current law (Education Code Section 19104) provides that a city can notify the County before January 1 of any year that it wishes to withdraw from the County library system. When that happens, the current law provides that "... the property situated in the city or library district shall not be liable to taxes for county free library purposes." What is not clear is whether the County can continue to tax the property and transfer the money to the County General Fund or exactly what is supposed to happen. Senator Mountjoy has introduced SB 1998 to clarify Education Code Section 19104. As introduced, SB 1998 does the following: ❑ Clarifies that the property tax proceeds attributable to property located within the withdrawing city that is used for library purposes is to be transferred to the withdrawing city. CONTINUED ON ATTACHMENT: _y__YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURES: �. ACTION OF BOARD ON March 19, 19A6 APPROVED AS RECOMMENDED X OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUS(ABSENT none ) 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. ATTESTED March 19, 1996 Contact: PHIL BATCHELOR,CLERK OF THE BOARD OF CC: SUPERVISORS A D COUNTY ADMINISTRATOR See Page 2 BY DEPUTY ❑ Provides that the personal and real property within the withdrawing city used for library purposes shall be transferred to the city upon written request from the city and pursuant to terms and conditions negotiated between the city and the County. Enactment of SB 1998 would tend to "balkanize" library services and reduce even further the level of service to all remaining portions of the County. It is more efficient to run a single library for the bulk of the citizens of the County, as is done currently. If one or more cities were to withdraw from the library and be able to take their share of the property tax with them, it would be more difficult to maintain the current level of services to the remaining portions of the library district. This "return to source" philosophy ignores the substantial support provided to all library branches by the Central Library and administration, which would have to continue for the benefit of the remaining portions of the library after one or more cities withdrew from the library. The County Librarian recommends that the Board of Supervisors oppose SB 1998 and this office concurs with that recommendation. cc: County Administrator County Librarian Les Spahnn Heim, Noack, Kelly & Spahnn 1121 L Street, Suite 100 Sacramento, CA 95814 -2- C' • tq SENATE BILL No. 1998 Introduced by Senator Mountjoy February 23, 1996 An act to amend Section 19104 of the Education Code, relating to libraries. LEGISLATIVE COUNSEL'S DIGEST SB 1998, as introduced, Mountjoy. County free libraries. Existing law permits the governing body of a city or library district to withdraw from the county free library system. Existing law requires the county to agree to a property tax agreement in order for the city or library district to withdraw. This bill would require the county to transfer back to the city or library jurisdiction that is withdrawing from the county free library system, that portion of the property tax proceeds attributable to properties located within the city or library district being used for county free library purposes. The bill would also require that the personal and real property used for county free library purposes within the withdrawing city or library jurisdiction be transferred to the 'city or library district upon their request and upon agreement with the county. To the extent the bill would thereby impose new duties upon counties; those duties would be a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state., Statutory provisions establish procedures for making that reimbursement, including the creation of a State Mandates Claims Fund to pay the costs of mandates that do 99 SB 1998 — 2 — not . —not exceed $1,000,000 statewide and other procedures for claims whose statewide costs exceed $1,000,000. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions. Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: yes. The people of the State of California do enact as follows. 1 SECTION 1. Section 19104 of the Education Code is 2 amended to read: 3 19104. . The board of trustees, common council, or 4 other legislative body of any city or the board of trustees 5 of any library district may on or before January 1st of any 6 year, notify the board of supervisors that the city or 7 library district no longer desires to be a part of the county 8 free library system. The notice shall be accompanied by 9 a statement complying with the requirements of Chapter 10 8 (commencing with Section 54900) of Part 1 of Division 11 2 of Title 5 of the Government Code. The clerk of the 12 board of supervisors shall file the statement with the 13 county assessor and the State Board of Equalization. 14 Thereafter the city or library district shall cease to 15 participate in the benefits of the county free library, and 16 the pr-e y sitttetted ift the following shall apply'.• 17 (1) The portion of the property tax proceeds 18 attributable to properties loca ted'within the withdrawing 19 city or library district and used for county free library 20 purposes shall tiet be liable te des fet eek&ee limy 21 emeses transferred to the withdrawing city or library 22 district. 23 (2) The personal and real property within the 24 withdrawing city or library district used for library 25 purposes upon the written request of the city or library 26 district shall be transferred by the county board of 27 supervisors to the city or library distrietpursuant to terms 28 and conditions negotiated by and between'thegoverning 99 - 3 — SB . 1998 1 body of the city or library district and the county board 2 of supervisors. 3 SEC. 2. Notwithstanding Section 17610 of the 4 Government Code, if the Commission on State Mandates 5 determines that this act contains costs mandated by the 6 state, reimbursement to local agencies and school 7 districts for those costs shall be made pursuant to Part 7 8 (commencing with Section 17500) of Division 4 of Title 9 2 of the Government Code. If the statewide cost of the 10 claim for reimbursement does not exceed one million 11 dollars ($1,000,000)-, reimbursement shall be made from 12 the State Mandates Claims Fund. 13 Notwithstanding Section 17580 of the Government 14 Code,unless otherwise specified, the provisions of this act 15 shall become operative on the same-,date that the act 16 takes effect pursuant to the California Constitution. O 99 :OVISI LIBRARIES § 19105 Pt. 11 3 Ch. 6 Cross References im election on county free li- Board of supervisors, see Government Code §§ 25000, 25003 et seq. ee librarymay School districts, affiliation with county and city libraries, see Education Code "§. 18130 et seq. of the county Notes of Decisions districts free pub_icts main- Absence of notice i tain a free public library. 22 Ops.Atty.Gen. 9;.Atty.Gen. 100 Taxable property 2 (1953): 2. Taxable property Property in a library district is subject to 1. Absence of notice taxation for county free library purposes to the j Under Educ.C.1943, § 22102, a county free same extent as property in the remainder of the library service might be provided in absence of county, just as though the library district had i notice or contract in a city which did not main- not been created. 28 Ops.Atty.Gen. 100 (1956). action, the § 19104. Withdrawal of city or library district from county library system by it and The board of trustees, common council, or other legislative body of any city the date of or the board of trustees of any library district may on or before January 1st of any year, notify the board of supervisors that the city or library district no longer desires to be a part of the county free library system. The notice shall be accompanied by a statement complying with the requirements of Chapter 8 (commencing with Section 54900) of Part 1 of Division 2 of Title 5. of the Government Code. The clerk of the board of supervisors shall file the state- ment with the county assessor and the State Board of Equalization. Thereafter the city or library district shall cease to participate in the benefits of the county free library,and the property situated in the city or library district shall,not be liable to taxes for county free library purposes. (Stats.1976, c. 1010, § 2, operative April 30, 1977.) Historical and Statutory Notes Derivation: Educ.C.1959, § 27155 (Stats. Educ.C.1943, § 22105 (Stats.1943, c. 71, p. my library 1959,c. 2,p. 1454,§ 27155, amended by Stats. 732). '.- 1972, c. 1135, p. 2190, § 2; Stats.1973, c. 842, Stats.1911, c. 68, p. 80, § 3, amended by '3 p. 1506, § 1). Stats.1939, c. 234, p. 1492, § 1. �f trustees, naintaining 4 § 19105. Effective date of withdrawal naintaining ;' y or library If the notice is given after January 1st of any year, the property situated in the Thereafter fi city or library district shall be liable to taxes for county free library purposes Atants shall during the immediately succeeding year, and the notice shall not be effective within the until the next succeeding year, and library service shall be rendered in the.city free library or library district during the year for which taxes are levied for library purposes in the city or library district. (Stats.1976, c. 1010, § 2, operative April 30, 1977.) Spa r. Historical and Statutory Notes amended by Derivation: Educ.C.1959, § 27156 (Stats. Stats.1911, c. 68, p. 80, § 3, amended by 1959, c. 2,p. 1455,§ 27156, amended by Stats. Stats.1939, c. 234, p. 1492, § 1. 1972, c. 1135, p. 2190, § 3). ' Educ.C.1943, § 22106 (Stats.1943, c. 71, p. i y 732). 101 i 26B Ca1.Cd.Ann0.(18000-32999)--5 ' 1