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Home My WebLink AboutMINUTES - 03261996 - SD4 TO: BOARD OF SUPERVISORS FROM: PHIL BATCHELOR COUNTY ADMINISTRATOR DATE: March 26 , 1996 SUBJECT: Property Tax Administration Charges SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND JUSTIFICATION RECOMMENDATIONS 1 . After hearing adopt the attached findings of the Board of Supervisors and Auditor-Controller regarding the March 26 , 1996 Public Hearing in property tax adminstrative charges for fiscal year 1995-96 . 2 . Adopt the attached resolution implementing property tax administrative charges for fiscal year 1995-96 . BACKGROUND/REASONS FOR RECOMMENDATIONS On February 27 , 1996 the Auditor-Controller filed, with the Clerk of the Board, a report on the 1995-96 fiscal year property tax charges for each local jurisdiction receiving property taxes in Contra Costa County, On March 26 , 1996 during the Board of Supervisor' s meeting a noticed public hearing will be held on the report . 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 . CON'T'INUED ON ATTACHMENT: YES SIGNATURE RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S) : ACTION OF BOARD ON March 26 , 1996 APPROVED AS RECOMMENDED x OTHER IT IS BY THE BOARD ORDERED that recommendation 1 is APPROVED and Resolution 96/131 is ADOPTED; and recommendation 2 is APPROVED and Resolution 96/132 is ADOPTED. VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A X UNANIMOUS (ABSENT 1 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. Contact : Orig: County Administrator ATTESTED March 26 1996 cc: County Counsel PHIL BATCHELOR, CLERK OF Auditor-Controller THE BOARD OF SUPERVISORS AND W ADM TRATOR BY � DEPUTY FJB: jw proprax.bo THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 26 , 1996 , by the following vote: AYES: Supervisors Bishop, DeSaulnier, Torlakson and Smith NOES: None ABSENT: Supervisor Rogers ABSTAIN: None and the Auditor-Controller by his following signature . ----------------------------------------------------------------- ----------------------------------------------------------------- Subject: Implementation of the ) Property Tax Administrative ) RESOLUTION NO. 96/ 132 Cost Recovery Provisions of ) Revenue and Taxation Code ) section 95 . 3 . ) A public hearing having been held during the Board of Supervisors ' meeting of March 26 , 1996 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 1994-1995 fiscal year are as set forth in the Auditor- Controller' s report, 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 95 . 3 as provided in Board of Supervisors ' Resolution No . 95/52 . So f Ind and determined Kenneth J . rcoran Contra Cost County Auditor-Controller AWW:dp I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Su rs on th date shown. ATTESTED: 02 PHIL BATC ELOR,Clerk of the Board f Supervisor d County A i istrator V By - Deouty RESOLUTION NO. 96/ 132 Afeb2.doc THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 26 , 1996 , by the following vote: AYES: Supervisors Bishop, DeSaulnier, Torlakson and Smith NOES : None ABSENT: Supervisor Rogers ABSTAIN: None and the Auditor-Controller by his following signature . SUBJECT: Implementation of the ) Property Tax Administrative ) RESOLUTION NO. 96/ 131 Cost Recovery Provisions of ) Revenue and Taxation Code ) section 95 . 3 . ) A public hearing having been held during the Board of Supervisors meeting on March 26 , 1996 , on implementation of the property tax cost recovery provisions of Revenue and Taxation Code section 95 . 3 , as provided in Board of Supervisors ' Resolution No . 95/52 , the Board of Supervisors , and the Auditor-Controller, hereby make the following findings and determination . A. Property Tax Administrative Cost Recovery 1 . On February 27 , 1996 the Auditor-Controller filed with the Clerk of the Board of Supervisors a report of the 1994-1995 fiscal year property Lax-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 excepting school entities , for the local jurisdiction' s proportionate share of such administrative costs . 2 . On March 26 , 1996 at the Board of Supervisors meeting a public hearing was held on the Auditor-Controller' s report, notice of which was given as required by law and by Board of Supervisors ' Resolution 95/52 . 3 . The report of the Auditor-Controller filed on February 27 , 1996 is hereby adopted, and the Board of Supervisors and the Auditor-Controller find that the amounts expressed in said report do not exceed the actual amount of 1994-1995 fiscal year property tax administrative costs proportionally attributable to the local jurisdictions . 4 . The additional revenue received by Contra Costa County on account of its 1994-1995 fiscal year property tax administrative costs pursuant to Revenue and Taxation Code section 95 . 3 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 1995-1996 may be reallocated to finance other county services . In the event that the actual 1995-1996 costs for assessing, collecting and allocating property taxes plus allowable overhead costs are less than the amounts determined in the February 27 , 1996 report by the Auditor-Controller, the difference shall be proportionally allocated to the respective local jurisdictions which paid property tax administration charges . RESOLUTION NO. 96/ 131 -1- B FINDINGS 1 . No written objections were received at the March 26 , 1996 public hearing on the Auditor-Controller' s report of February 27 , 1996 . 2 . The Board of Supervisors and the Auditor-Controller find that AB 3347 ( 1994 Statutes , chapter 1167 ) is a lawful enactment, lawfully adopted. 3 . The amounts expressed in the Auditor-Controller' s report of February 27 , 1996 are correct . 4 . Notice as required by law was given of the public hearing on March 26 , 1996 . 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. rcoran Contra Cost& County Auditor-Controller Orig. Dept: County Counsel CC . County Administrator Auditor-Controller Clerk of the Board MAM: jw I riereby certify that this is a true and correct copy of a:\propres.tax an action taken and entered on the minutes of the Board Of SuTIBAAHE"LOR, Ori t date etfOVYn. ATTESTED; PHIClerk o the Board 4SZupervlso nd:County m' istrator By v DeDuty RESOLUTION NO. 96/ 131 -2- • Office of • AUDITOR-CONTROLLER Contra Costa County Martinez, California February 15, 1996 TO: Contra Costa County Board of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 1995/96 Property Tax Administration Charges Commencing with the 1990/91 fiscal year, Revenue and Taxation Code §95.3 (replacing R&T §97.5), 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 administration 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. Due to the above Revenue & Taxation Code changes, on February 7, 1995, Resolution No 93/56 was repealed and replaced by Resolution 95/52. The following attachments comprise the report of the Auditor-Controller pursuant to Resolution No. 95/52 for the 1995/96 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, and Auditor-Controller for the 1994/95 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 1994/95 net cost of property tax administration was $8,300,538. Attachment 11 allocates the$8,300,538 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 1995/96 fiscal year. This cost allocation to each entity is based on the net revenues of each entity as a percentage of total revenues. School districts, community college districts, and the County Office of Education are exempt from those provisions authorizing County recovery of their proportionate share of property tax administrative costs. ATTACHMENT I CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 1995-1996 Table of Contents 3 Summary Calculations 4 Contra Costa County Assessor's Department 5 Contra Costa County Tax Collector's Department 6 Contra Costa County Auditor-Controller's Department 7 Federal A-87 Overhead Allocation 8 1994/95 Department Revenue Offsets 9 Allocation of Cost to Taxing Agencies 2557sLMXLs Page 2 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 1995-1996 NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration fee to be charged in the 1995-96 Fiscal Year shall be based on the 1994-95 property tax related costs of the Assessor, Tax Collector, and Auditor, including applicable overhead costs as permitted by Federal Circular A-87 standards. Property Tax Related Cost, 1994-95 Fiscal Year: Assessor 7,857,068 Tax Collector 1,648,173 Auditor-Controller 939.609 Total 10,444,850 Overhead Cost per Circular A-87, 1994-95 Fiscal Year: Assessor 404,732 Tax Collector 230,482 Auditor-Controller 74.470 Total 709,684 Less: Fees Received for Property Tax Related Services, 1994-95: County General 641,165 Assessor 227,575 Tax Collector 1,099,207 Auditor-Controller8$ 6.049 Total -2,853,996 Net Property Tax Administration Cost, 1994-95 Fiscal Year: 8,300,538 2557SE95.xLs Page 3 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Chames for 1995-1996 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1994-95 Salaries&Employee Benefits 6,904,781 Services&Supplies 973,909 Other Charges 791 Fixed Assets 40,274 Gross Cost 7,919,755 Less: Intrafund Transfers -21,622 Lease Purchase -791 Fixed Assets -40,274 TOTAL ASSESSOR COST 7,857,068 TOTAL ASSESSOR REVENUES 227,575 NET ASSESSOR DEPARTMENT COST 7,629,493 2%7sc95.xLs Page 4 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 1995-1996 TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1994-95 Salaries& Employee Benefits 1,603,625 Services& Supplies 631,776 Other Charges 8,827 Fixed Assets 1,658 Gross Cost 2,245,886 Less: Treasury -494,265 Business License Program -101,790 Fixed Assets -1,658 TOTAL TAX COLLECTOR COST 1,648,173 REVENUES Gross Revenue 1,605,854 Less: 94-95 Contractual Collection Fee -21,567 Investment Services Fees -184,966 Costs for Delinquent Taxes -230,604 Redemption fees -69,510 TOTAL TAX COLLECTOR REVENUE 1,099,207 NET TAX COLLECTOR COST 548,966 2557S195.xLs Page 5 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Chames for 1995-1996 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX DIVISION - DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 1994-95 Salaries&Employee Benefits 641,148 Data Processing Charges 207,242 Department Indirect Costs 51,901 Accounts Payable-Supplemental &Other Tax Refunds 39,318 Gross Tax Division Costs 939,609 TOTAL TAX DIVISION REVENUES -886,049 NET AUDITOR-CONTROLLER COST 53,560 2557SF95.XLS Page 6 : ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Chames for 1995-1996 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Prop Tax Net to Deaartment 94-95 Actual Related Allocate Assessor 404,732 100% 404,732 Tax Collector 315,729 73% 230,482 Auditor-Controller 74,470 100% 74,470 TOTALS 794,931 709,684 2WSK95.xLS Page 7 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Chames for 1995-96 REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Administration Fees 641,165 641,165 ssessor 0016 1600 Administration 748,329 1600 Less: Prior year SB 2557 revenue -593,400 0016 1605 Drafting 180 1647 Roll Maintenance 72.466 227,575 uditor 0010 1004 Tax S Special District Division Revenue 1,083,348 Prior year SB 2557 revenue offsetts -197.299 886,049 Tax Collector 0015 Net Tax Collector Revenue 1,099.207 TOTAL REVENUE OFFSETS 2,853,996 ZVSH95XLS Page 8 • • D,q V (7 n r d1 N N N N N N N N N N N N N N N N N N N N N NN N N N N N N N N N -+ T OCAOOOOCTCJIC)1 � CTCTCJICJICJtCrCJ� CTAAAAAAA A OOOOOON O IZc O Cn CT (Tt CT W 0) CiC N j O O O z Ul W �I N — W W A O -4 O CA W A N W OD OD O -► OD O Co w O W 0) W a ( Z Z rn ji TI T Ti T T T T T T T T (n (1) (n Cl) cn m (n (n 0 0 0 M X oo n 0 n � D D D D D D o 0 0 0 0 0 0 0 0 0 0 0 < g 0 M 0 a M 0 0 0 p m 000000000000 ? ? � z ? ? oa0 » d � c � Z � -p � paaaaaaaaaaaCL F • 8 Z. ; d 0 Do m Z m N0• CflNN = nnnn (7C) C) (� C) 000m m m m m m m `< G' CD m n O O O O O O O O O O O O m m "� n Ti m N r N � N D n > 0 0 m m > > m > >_ > > � n o Q �t F Q m c- °c > > c0> D D D D D D o 0 o N o o N g ami 0 0 O0 c0i �t d � m 0 m 'n d � m n CD 7 CD < 7C" � " @ -% " " _ — — — W G TI r CA W = Dm �' �' �' �' �' �' 0 0 0 ro n � � N � 1. � §' � m m � m m C a < m m m m m m > > > d = m s o V O) O m 7o Z m � om � s000 m m m R nn m07 0 � Z o 50 m m m m m pD oD V s w � �` o n T re 0 -+ -A -4DWND W m H O < 0 1 p m °D 4 w o o m e m $ d = m N C V rn o a+ w oo rn O D CID z Cfl 0) NN OHO -+ -+ N �COo1o0OD V -aOND -► N W oCD ) CC" t) � CLT � � tO) �jjC O � O) AOOD -4 W NN W O V O -4 � AACJIOD -A 01ON W_V�OtD -+ W V -+ WO OAN � O) AmCTOtOVCD W AONWAOD ODWCJ1tJ�ACn C� to 'm- D"y A -4ODSOD0 -+ -+ 0M0 W MN " -446 V O + -► cr+ CO A -4 Q) 00 CO O WG VO :INOOD9N090 V V NCOAODOD0) W � �O .t- CD V NCOACT � �COA (/� CT OOD V O W OW N N 0 A A W 0 W 0 0 -L V V O A w m 0 w V w 0 " O 0 N CD VO -+ oCTN VAONAwS W -4 -40) K) -4 -► V o0 W NCDNO) � �i4 D. 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CA) O co T O -+O OD A W W W V -4 0 K) ) 0 0 -+ W OD W W OD W A CD OD 3 m .P = PROOF OF PUBLICATION (2015.5 C.C.P.) STATE OF CALIFORNIA County of Contra Costa I am a citizen of the United States and a resident of the County aforesaid; I am over the age of eighteen years, and not a parry to or interested in the above-entitled matter. 1 am the Principal Legal Clerk of the Contra Costa Times, a newspaper of general circulation, printed and pub- lished at 2640 Shadelands Drive in the City of Walnut Creek, County of Contra Costa, 94598. And which newspaper has been adjudged a newspaper of general circulation by the Superior Court of the County of Contra Costa, State of California, under the date of October 22, 1934. Case Number 19764. The notice, of which the annexed is a printed copy(set In type not smaller than nonpareil), has been published in each regular and entire Issue of said newspaper and not In any supplement thereof on the following dates, to-wit: .............tILI.13Q. .................................................. all In the year of 19....7.. I certify (or declare) under penalty of perjury that the foregoing is true and correct. Executed Batt Walnut Cr ;e/ik,, California.On this(...0 qday of ..��tf�l...... 19A.� ..........0.011 tIJ...� . : ...................:................................ ��....... Signature c Contra Costa Times RECEIVED- ,-,ED P.O. Box 4147 Walnut Creek, CA 94596 (510)935-2525ROW HYD 1 8 Proof of Publication of: (attached is a copy of the legal advertisement that pub- lished) NOTICE OF PUBLIC HEAR- CLEOARD OF SUPERVISORS RK B ING BEFORE THE BOARQ CONTRA C®STAB CO —i OF SUPERVISORS COON- TY OF CONTRA COSTA, CALIFONIA NOTICE IS HEREBY GIVEN that on Tuesday, March 26, 1996, at 9:45 a.m. In the Board of Supervisors Cham- bers(Room 107)of the Coun- tY Administra on Building, 651 Pine Street, Martinez, CalBomh a public hearng wilt be held to consider and adopt fees for property tax administration.A copy of the fee proposal Will be on file on March 7 1996,In the Office of the Clerk of the Board of Supervisors at 651 Pine Street, Room 106, Martinez, Califomia. PHIL BATCHELOR, Clerk of the Board of Supervisors and County Administrator By.J.O.Maglio Deputy Clerk February 28 1996 Legal CCT'272 Publish March 6,13,1996 I �a 0 59Ad � o� o• CD co �► o �. N 0O N _ - O O -� th C�Jti Ni C1 � c�to 4 y - n fi v 1 Cl �a CQ G �0 d, �_ o ®ks CP 0� e ZO�n��p � v+m •e..�� ten, �crnn?i�0� OP• �� ®, Op G09m�, i�Q7a _�p_gAii HZ .a�appR r O !C.q oom coo,* A m 0 to > C 0 0 C" 0 o co C,) ��NO� � V -P 9NrT, to M Z In (/) > ..J 0 0 z z 01 0 D m rn a cn rn C= rn t) -a A A$19 _1 Office of • ' r AUDITOR-CONTROLLER a Contra Costa County Martinez, California February 15, 1996 TO: Contra Costa County Board of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 1995/96 Property Tax Administration Charges Commencing with the 1990/91 fiscal year, Revenue and Taxation Code §95.3 (replacing R&T §97.5), 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 administration 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. Due to the above Revenue & Taxation Code changes, on February 7, 1995, Resolution No 93/56 was repealed and replaced by Resolution 95/52. The following attachments comprise the report of the Auditor-Controller pursuant to Resolution No. 95/52 for the 1995/96 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, and Auditor-Controller for the 1994/95 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 1994/95 net cost of property tax administration was$8,300,538. Attachment II allocates the$8,300,538 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 1995/96 fiscal year. This cost allocation to each entity is based on the net revenues of each entity as a percentage of total revenues. School districts, community college districts, and the County Office of Education are exempt from those provisions authorizing County recovery of their proportionate share of property tax administrative costs. ATTACHMENT CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 1995-1996 Table of Contents 3 Summary Calculations 4 Contra Costa County Assessor's Department 5 Contra Costa County Tax Collectors Department 6 Contra Costa County Auditor-Controllers Department 7 Federal A-87 Overhead Allocation 8 1994/95 Department Revenue Offsets 9 Allocation of Cost to Taxing Agencies 2WSLM.xLs Page 2 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charcoes for 1995-1996 NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration fee to be charged in the 1995-96 Fiscal Year shall be based on the 1994-95 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 Cost, 1994-95 Fiscal Year: Assessor 7,857,068 Tax Collector 1,648,173 Auditor-Controller 939.609 Total 10,444,850 Overhead Cost per Circular A-87, 1994-95 Fiscal Year: Assessor 404,732 Tax Collector 230,482 Auditor-Controller 74,470 Total 709,684 Less: Fees Received for Property Tax Related Services, 1994-95: County General 641,165 Assessor 227,575 Tax Collector 1,099,207 Auditor-Controller 886.049 Total -2,853,996 Net Property Tax Administration Cost, 199495 Fiscal Year: 8,300,538 2557sE95.XLS Page 3 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Chames for 1995-1996 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1994-95 Salaries&Employee Benefits 6,904,781 Services&Supplies 973,909 Other Charges 791 Fixed Assets 40,274 Gross Cost 7,919,755 Less: intrafund Transfers -21,622 Lease Purchase -791 Fixed Assets -40,274 TOTAL ASSESSOR COST 7,857,068 TOTAL ASSESSOR REVENUES 227,575 NET ASSESSOR DEPARTMENT COST 7,629,493 2557SC95.xLS Page 4 • ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Chames for 1995-1996 TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1994-95 Salaries& Employee Benefits 1,603,625 Services& Supplies 631,776 Other Charges 8,827 Fixed Assets 1,658 Gross Cost 2,245,886 Less: Treasury -494,265 Business License Program -101,790 Fixed Assets -1,658 TOTAL TAX COLLECTOR COST 1,648,173 REVENUES Gross Revenue 1,605,854 Less: 94-95 Contractual Collection Fee -21,567 Investment Services Fees -184,966 Costs for Delinquent Taxes -230,604 Redemption fees -69,510 TOTAL TAX COLLECTOR REVENUE 1,099,207 NET TAX COLLECTOR COST 548,966 7J57S195.xLS Page 5 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 1995-1996 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX DIVISION-DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 1994-95 Salaries&Employee Benefits 641,148 Data Processing Charges 207,242 Department Indirect Costs 51,901 Accounts Payable- Supplemental &Other Tax Refunds 39,318 Gross Tax Division Costs 939,609 TOTAL TAX DIVISION REVENUES -886,049 NET AUDITOR-CONTROLLER COST 53,560 2WSF95.XLS Page 6 o ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charaes for 1995-1996 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Prop Tax Net to Department 94-95 Actual Related Allocate Assessor 404,732 100% 404,732 Tax Collector 315,729 73% 230,482 Auditor-Controller 74,470 100% 74,470 TOTALS 794,931 709,684 2557SM.XLs Page 7 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Chames for 1995-96 REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Administration Fees 641,165 641,165 Assesso 0016 1600 Administration 748,329 1600 Less: Prior year SB 2557 revenue -593,400 0016 1605 Drafting 180 1647 Roll Maintenance 72.466 227,575 Auditor 0010 1004 Tax& Special District Division Revenue 1,083,348 Prior year SB 2557 revenue offsetts -197.299 886,049 Tax Collector 0015 Net Tax Collector Revenue 1.099.207 TOTAL REVENUE OFFSETS 2,853,996 2WSH95.XLS Page 8 V (7 CA 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 -+ T 0) 0) CnCTC?) 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Cwt pt wOA IO NS O .aOD = 8ODOO40OONWOOCDNW0W -4N •O W CWOO 2 w 0 OD 8 -'4 Op -V4 W) o p -1 O CO Cl (p Zn < M ww CO D _COJt A N W N 0O Cn W 0 w rn rn -4 " ?DCO -i p o to chit N Cv?t OD 100c fA O � n D AA D W OONCtOfQt W A PON r A W NCt A ZT -q n (n WNCOA -4A N0AoAWN01t00 W WN < Z O 0 V A OOD N CNJt N O W ONO 000 N V COD 0 4 0 W O j V N O � ? _ CZ C -► -+ A tD O j1 00 V W CnOCnOCt � V OW -+ OD� NN Vt VA CTO Z -I CA Ct W CD CO N K) O O CA W A W CD Cn N A W 1a 4 � � A CTCltO W -IvWON -L W -+ O W 0 Ct -+ W V �I .+ V 'V VA Z1 r � to co W O � AOAO + oo -+ W � 00000 -+ ppppOONOO O CO p N W N0VCDt � p000pDKCA) OVDOWAV VO -0+ O" mW0-4000T WA�VO -0+ � N0O0 O co A 0000 VANOWmO CW tCAIOOA W NOD O00OAWA CrtIDOO n )O �tOp O CCpp .-► A AN V CtOO V ANNOOONwww 0"' 0 CD O V ACENNAwC� Om � NC,� Oo C1 CO 0 + �.0 -+ HBO O 00 — OAODACt V CA VW CO -+ W ODO -4N w o M O O D CO O Cn A O W VA T V � CD CA O t��p w W OD O W OCD O -► OD V COOD —L0 V -l0 -ap� t0 V O co Go 0 NNW - NVwOA -40 -4 " NOO + O7C000DAt0 - OD w kigm=, wcn4 O -+ o,c°� ° O D O A X400 V V40 b, 4p N K) CD A Cl) V O OD W pp W App)- 30A VtO -+ - � AP A (D O cn A co CA V AtoOD W V � W t001t00OppN -t -+ ww t0 tD 00 CA) D W Of OD CO CD OD W - � A W N A OD W O OD A - N Ct A o C7 O O Awww -4VANONOOco wOD W W OD W MOOD = -v m J TO: BOARD OF SUPERVISORS FROM: PHIL BATCHELOR COUNTY ADMINISTRATOR DATE: February 27 , 1996 SUBJECT: Property Tax Administrative Cost Recovery SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND JUSTIFICATION RECOMMENDATIONS 1 . Receive the report of the Auditor-Controller of the property tax related costs of the assessor, tax collector and auditor for the 1994-95 fiscal year as required by Resolution 95/52 and the proposed charges for the 1995-96 fiscal year. 2 . Fix March 26 , 1996 at 9 :45 AM for a public hearing on th determination of property tax administrative 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 and publish pursuant to Government Code Section 6062a the required legal notice and make supporting documentation available for public inspection. BACKGROUND/REASONS FOR RECOMMENDATIONS In 1995, the Board adopted Resolution 95/52 which provides procedures for property tax administrative cost recovery. The recommended actions are necessary for implementation of resolution 95/52 for the current fiscal year. CONTINUED ON ATTACHMENT: YES SIGNATURE RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF yV BOARD COMMITTEE APPROVE OTHER SIGNATURE(S) : ACTION OF BOARD ON 2/27/96 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. Contact: Orig: County Administrator ATTESTED February 27 , 1996 cc: County Counsel PHIL BATCHELOR, CLERK OF Auditor-Controller THE BOARD OF SUPERVISORS AND CO ADMI TRATOR BY v , DEPUTY FJB: jw a:\proptax.rec NOTICE OF PUBLIC HEARING BEFORE THE BOARD OF SUPERVISORS COUNTY OF CONTRA COSTA, CALIFORNIA NOTICE IS HEREBY GIVEN that on Tuesday, March 26, 1996, at 9 :45 a.m. in the Board of Supervisors Chambers (Room 107) of the 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 will be on file on March 7, 1996, 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 28, 1996 Office of AUDITOR-CONTROLLER Contra Costa County Martinez, California February 15, 1996 TO: Contra Costa County Board of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 1995/96 Property Tax Administration Charges Commencing with the 1990/91 fiscal year, Revenue and Taxation Code §95.3 (replacing R&T §97.5), 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 administration 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. Due to the above Revenue & Taxation Code changes, on February 7, 1995, Resolution No 93/56 was repealed and replaced by Resolution 95/52. The following attachments comprise the report of the Auditor-Controller pursuant to Resolution No. 95/52 for the 1995/96 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, and Auditor-Controller for the 1994/95 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 1994/95 net cost of property tax administration was $8,300,538. Attachment II allocates the $8,300,538 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 1995/96 fiscal year. This cost allocation to each entity is based on the net revenues of each entity as a percentage of total revenues. School districts, community college districts, and the County Office of Education are exempt from those provisions authorizing County recovery of their proportionate share of property tax administrative costs. ATTACHMENT I CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 1995-1996 Table of Contents 3 Summary Calculations 4 Contra Costa County Assessor's Department 5 Contra Costa County Tax Collector's Department 6 Contra Costa County Auditor-Controller's Department 7 Federal A-87 Overhead Allocation 8 1994/95 Department Revenue Offsets 9 Allocation of Cost to Taxing Agencies M57sL95.xLs Page 2 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 1995-1996 NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration fee to be charged in the 1995-96 Fiscal Year shall be based on the 1994-95 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 Cost, 1994-95 Fiscal Year: Assessor 7,857,068 Tax Collector 1,648,173 Auditor-Controller 939,609 Total 10,444,850 Overhead Cost per Circular A-87, 1994-95 Fiscal Year: Assessor 404,732 Tax Collector 230,482 Auditor-Controller 74.470 Total 709,684 Less: Fees Received for Property Tax Related Services, 1994-95: County General 641,165 Assessor 227,575 Tax Collector 1,099,207 Auditor-Controller 886.049 Total -2.853.996 Net Property Tax Administration Cost, 1994-95 Fiscal Year: 8,300,538 2WSE95.xLS Page 3 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 1995-1996 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1994-95 Salaries& Employee Benefits 6,904,781 Services&Supplies 973,909 Other Charges 791 Fixed Assets 40,274 Gross Cost 7,919,755 Less: Intrafund Transfers -21,622 Lease Purchase -791 Fixed Assets -40,274 TOTAL ASSESSOR COST 7,857,068 TOTAL ASSESSOR REVENUES 227,575 NET ASSESSOR DEPARTMENT COST 7,629,493 2M7Sc95.xL.S Page 4 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 1995-1996 TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1994-95 Salaries& Employee Benefits 1,603,625 Services&Supplies 631,776 Other Charges 8,827 Fixed Assets 1,658 Gross Cost 2,245,886 Less: Treasury -494,265 Business License Program -101,790 Fixed Assets -1,658 TOTAL TAX COLLECTOR COST 1,648,173 REVENUES Gross Revenue 1,605,854 Less: 94-95 Contractual Collection Fee -21,567 Investment Services Fees -184,966 Costs for Delinquent Taxes -230,604 Redemption fees -69,510 TOTAL TAX COLLECTOR REVENUE 1,099,207 NET TAX COLLECTOR COST 548,966 M7sI95.xLS Page 5 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 1995-1996 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX DIVISION - DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 1994-95 Salaries& Employee Benefits 641,148 Data Processing Charges 207,242 Department Indirect Costs 51,901 Accounts Payable- Supplemental &Other Tax Refunds 39,318 Gross Tax Division Costs 939,609 TOTAL TAX DIVISION REVENUES -886,049 NET AUDITOR-CONTROLLER COST 53,560 2557SF95.XLS Page 6 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 1995-1996 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Prop Tax Net to Department 94-95 Actual Related Allocate Assessor 404,732 100% 404,732 Tax Collector 315,729 73% 230,482 Auditor-Controller 74,470 100% 74,470 TOTALS 794,931 709,684 2557sK95.xLs Page 7 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charoes for 1995-96 REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Administration Fees 641,165 641,165 Assessor 0016 1600 Administration 748,329 1600 Less: Prior year SB 2557 revenue -593,400 0016 1605 Drafting 180 1647 Roll Maintenance 72.466 227,575 Auditor 0010 1004 Tax& Special District Division Revenue 1,083,348 Prior year SB 2557 revenue offsetts -197.299 886,049 Tax Collector 0015 Net Tax Collector Revenue 1.099.207 TOTAL REVENUE OFFSETS 2,853,996 2557SH95.xLS Page 8 N CC, D • n X r 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 NN N N -► -► T O CA W W CA W C>t Cn CJ( C11 CT CT CT (T CJ1 (Jt W CT A A 4 .01Z, 444000000 " OIZ C N CD 0 M 0 0 CT M W O M 0 Ln M W W N N O W W W W V V N -� -� -►O N 00 O O 7 V O Cn W N -► W W A N ' O O V -� O U) W A N O W W O -� W O W W O W O W n CAfO !/) fA (AfATTTTTTTTTTTT (n (D (A !O !n !n !n (Ann � m ? 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SON -� �P� W NCA as CA W N CO A V A M N OD A O A W IJ CA (D CO W Cb N -� < Z O 0 A N O --+ N 0 0 CA O V (O CT N -4 CD -+ A CA C4 0 -4 N Ui v (b (p Z C ,4 A CD N CT N CO 1 .71 N O 00 N V (0 W A (O -+ -4 O 7 .+ O CD W CA -! 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Pavao ✓ Braddock & Logan ✓ Albert D. Seeno Contstruction Co. 4155 Blackhawk Plaza Cir. 4021 Port Chicago Highway Suite 201 Concord, CA 94524 Danville , CA 94506 The Hofmann Company BIA of North California Attn:David Lennon Attn: Guy Bjerke P.O. Box 907 P.0. Box 5160 ,/ Concord, CA 94522 San Ramon, CA 94583 Dennis J. Razzari Davidon Homes 1600 South Main St. #150 Walnut Creek, CA 94596 I declare under penalty of perjury that the foregoing is true and correct. Dated March- 4 : � ' , 1996 at Martinez, California. C'L aJ,4A-1VV,0" An Cervel i, epu y Clerk 3 I BOARD OF SUPERVISORS , CONTRA COSTA COUNTY , CALIFORNIA AFFIDAVIT OF MAILING In the Matter of ) Hearing on Property Tax ) Administrative Cost Recovery ) ) ) ) ) ) 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 Centra. ervice;tMa,il Lr'opr. = in Martinez , California , postage fully prepaid , a Copy of Notice of Hearing to the following : See Attached List I declare under penalty of perjury that the foregoing is true and correct. Dated March , 1996 at Martinez , California . omm 0.1 4 A AL Ann rvelli, Deputy Clerk — 3 rypv,.V 10%09 0 sta County itreet, Room 1,06 . CA 94553-1293 CITY OF CONCORD FINANCE DIRECTOR 1950 PARKSIDE DR CONCORD CA 94519-2578 CITY OF CLAYTON FINANCE DIRECTOR PO BOX 280 CLAYTON CA 94517 -;a 1, • 41 ♦ ') • • Doe Chi y 1 i ( , ♦ • • ) • 6 Poo c � i • ' . • • 'Poo 1 to County treet, Room 106 • 'A 94553-1293 CITY OF WALNUT CREEK ROSIE COAN 1666 N MAIN STREET WALNUT CREEK CA 94596 CITY OF EL CERRITO FINANCE DIRECTOR 10890 SAN PABLO AVENUE EL CERRITO CA 94530 CITY OF SAN PABLO BRADLEY WARD ✓ ONE ALVARADO SQUARE SAN PABLO CA 94806 CITY OF BRENTWOOD FINANCE DIRECTOR 708 THIRD ST BRENTWOOD CA 94513 17 Y4� A 94553-1293 • • CITY OF PITTSBURZI JIM HOLMES PO BOX 1518 ✓ PITTSBURG CA 94565 CITY OF ANTIOCH JOHN TASKER PO BOX 130 ANTIOCH CA 94509 CITY OF MARTINEZ RICH SANDERS 610 MAIN STREET MARTINEZ CA 94553 upervisors ;ta County ,treet, Room 106 ;A 94553-1293 CITY OF PLEASANT HILL RICH RICCI 100 GREGORY LANE PLEASANT HILL CA 94523 reef, moom i uo 4 94553-1293 CITY OF LAFAYETTE STEPHEN FALK PO BOX 1968 LAFAYETTE CA 94549 CITY OF RICHMOND FINANCE DIRECTOR ✓ PO BOX 4046 RICHMOND CA 94804 M .'f`►.7�J-1 LTJ CITY OF PINOLE FINANCE DIRECTOR 2131 PEAR STREET PINOLE CA 94564 upervisors 'ta County treat, Room 106 ;A 94553-1293 CITY OF HERCULES MARIE SIMONS 111 CIVIC DRIVE HERCULES CA 94547 seet, Room 106 A 94553-1293 CITY OF ORINDA BILL LINDSEY 26 ORINDA WAY ORINDA CA 94563 treet, Room 106 A 94553-1293 CITY OF SAN RAMON FINANCE DIRECTOR 2222 CAMINO RAMON SAN RAMON CA 94583 TOWN OF DANVILLE MARY JO WALKER 510 LA GONDA WAY DANVILLE CA 94526 upervisor ;ta County ;treet, Room 106 A 94553-1293 TOWN OF MORAi3A FINANCE DIRECTOR PO BOX 188 MORAGA CA 94556 itreet, Room 106 CA 94553-1293 � • CLAYTON REDEVELOPMENT AGENCY PO BOX 280 CLAYTON CA 94517 �pervrsurs _..__ ,ta County treet, Room 106 :A 94553-1293 CONCORD REDEVELOPMENT AGENCY 1950 PARKSIDE DRIVE CONCORD CA 94519 treet, Room 106 :A 94553-1293 BRENTWOOD REDEVELOPMENT AGENCY 708 THIRD STREET BRENTWOOD CA 94513 ipervisors ;ta County treet, Room 106 ;A 94553-1293 ANTIOCH REDEVELOPMENT AGENCY PO BOX 130 ANTIOCH CA 94509 treet, Room 106 :A 94553-1293 • • PITTSBURG REDEVELOPMENT AGENCY PO BOX 1518 PITTSBURG CA 94565 treet, Room 106 :A 94553-1293 PINOLE REDEVELOPMENT.AGENCY 2131 PEAR STREET PINOLE CA 94564 A tl4553-1293 EL CERRITO REDEVELOPMENT AGENCY 10890 SAN PABLO AVENUE EL CERRITO CA 94530 pervisors A County reet, Room 106 A 94553-1293 HERCULES REDEVELOPMENT AGENCY PO BOX 156 HERCULES CA 94547 street, boom 106 ,A 94553-1293 SAN PABLO REDEVELOPMENT AGENCY ONE ALVARADO SQUARE SAN PABLO CA 94806 :A 94553-1293 DANVILLE REDEVELOPMENT AGENCY 510 LA GONDA WAY DANVILLE CA 94526 treet, Room 106 ;A 94553-1293 WALNUT CREEK REDEVELOPMENT AGENCY 1666 N MAIN STREET WALNUT CREEK CA 94596 upervisors ;ta County �treet, Room 106 ;A 94553-1293 RICHMOND REDEVELOPMENT AGENCY PO BOX 4046 RICHMOND CA 94804 ipervisors to County • i treet, Room 106 :A 94553-1293 CONTRA COSTA COUNTY REDEVELOPMENT AGENCY 651 PINE STREET MARTINEZ CA 94553 treet, Room 106 .A 94553-1293 SAN RAMON REDEVELOPMENT AGENCY 2222 CAMINO RAMON SAN RAMON CA 94583 a County reet, Room 106 4 94553-1293 LAFAYETTE REDEVELOPMENT AGENCY PO BOX 1968 LAFAYETTE CA 94549 ,ta County treet, Room 106 ;A 94553-1293 PLEASANT HILL REDEVELOPMENT AGENCY 100 GREGORY LANE PLEASANT HILL CA 94523-3323 upervisors • • ;ta County treet, Room 106 .'A 94553-1293 CONTRA COSTA COUNTY LIBRARY ANNE MARIE GOLD 1750 OAK PARK BLVD PLEASANT HILL CA 94523-4497 SHERIFF-CORONER County Service Areas - Police 651 Pine St Martinez CA 94553 :A 9455s-1[as Contra Costa County Community Development COUNTY SERVICE AREAS f 651 Pine St, 4th FI No. Wing Martinez CA 94553 parvavra to County :rest, Room 106 A 94553-1293 CONTRA COSTA COUNTY PUBLIC WORKS SANITATION DISTRICTS 255 GLACIER DRIVE MARTINEZ CA 94553 street, Room 106 -A 94553-1293 ORINDA FIRE DISTRICT 33 ORINDA WAY ORINDA CA 94563 A 94553-1293 EAST DIABLO FIRE DISTRICT 745 FIRST ST BRENTWOOD CA 94513 A U4553-1293 MORAGA FIRE DISTRICT 1280 MORAGA WAY MORAGA CA 94556 BETHEL ISLAND FIRE DISTRICT PO BOX 623 BETHEL ISLAND CA 94511 -.- ---..,y street, Room 106 -A 94553-1293 CONTRA COSTA WATER AGENCY CHIEF CHARLES ZAHN 651 PINE STREET, NORTH WING MARTINEZ CA 94553 CONTRA COSTA FLOOD CONTROL WATER CONSERVATION DIST 255 GLACIER DRIVE MARTINEZ CA 94553 4 94553-1293 CROCKETT CARQUINEZ FIRE DISTRICT 746 LORING AVE CROCKETT CA 94525 i'pervisors to County treet, Room 106 A 94553-1293 CONTRA COSTA FIRE DISTRICT MIKE GEORGE 2010 GEARY RD PLEASANT HILL CA 94523 supervisors sta County Street, Room 106 CAw 94553-1293 SAN RAMON VALLEY FIRE DISTRICT 1500 BOLLINGER CANYON ROAD L— SAN RAMON CA 94583 i btreet, noom i vo CA 94553-1293 DISCOVERY BAY RECLAMATION/DRAINAGE DISTRICT MR DAVID LENNON PO BOX 262 BYRON CA 94514 of Supervisors 3 Costa County One Street, Room 106 iez, CA 94553-1293 RECLAMATION DISTRICT 800 NIR DAVID LENNON PO BOX 262 BYRON CA 94514 EAST BAY REGIONAL PARK BETTY GRUBE PO BOX 5381 OAKLAND CA 94605-0381 i Costa County ine Street, Room 106 . .ez, CA 94553-1293 KENSINGTON COMMUNITY SERVICES DISTRICT JAMES M BRAY GENERAL MANAGER 217 ARLINGTON KENSINGTON CA 94707 7n@ aveet, Koom I uo - - iez, CA 94553-1293 CONTRA COSTA COUNTY RESOURCE CONSERVATION 5552 CLAYTON ROAD CONCORD CA 94521 ez, CA 94553-1293 HERCULES RODEO FIRE DISTRICT 1680 REFUGIO VALLEY RD HERCULES CA 94547 ✓ i of tiupervisors 'a Costa County 'ine Street, Room 106 nez, CA 94553-1293 KENSINGTON FIRE DISTRICT 215 ARLINGTON KENSINGTON CA 94707 iez, CA 94553-1293 MT VIEW SANITARY DISTRICT PO BOX 2757 MARTINEZ CA 94553 CENTRAL CONTRA COSTA SANITARY DISTRICT STEVE ELSBERRY 5019 IMHOFF DR MARTINEZ CA 94553 :z, LA U4553-1293 CONTRA COSTA MOSQUITO ABATEMENT DISTRICT CHARLES BEASLEY 155 MASON CIRCLE ✓ CONCORD CA 94520 Costa County ne Street, Room 106 9z, CA 94553-1293 DIABLO COMMUNITY SERVICES DISTRICT RICHARD BREITWIESER PO BOX 321 DIABLO CA 94528 Costa County ne Street,•Room 106 ez, CA 94553-1293 STEGE SANITARY DISTRICT PO BOX 537 EL CERRITO CA 94530 WEST COUNTY WASTEWATER DISTRICT MICHAEL ALLENDORFER 2910 HILLTOP RICHMOND CA 94806-1974 RODEO SANITARY DISTRICT PO BOX 97 RODEO CA 94572 ra Costa County Pine Street, Room 106 nez, CA 94553-1293 IRONHOUSE SANITARY DISTRICT CYNTHIA BAUER PO BOX 1105 OAKLEY CA 94561 ntra Costa County 1 Pine Street, Room 106 • Ttinez, CA 94553-1293 LOS MEDANOS HOSPITAL DISTRICT 2311 LOVERIDGE ROAD PITTSBURG CA 94565 DELTA DIABLO SANITATION DISTRICT DION C WEAVER 2500 PITTSBURG ANTIOCH HIGHWAY ANTIOCH CA 94509 Pine Street, Room 106 nez, CA 94553-1293 CROCKETT VALONA SANITARY DISTRICT PO BOX 578 CROCKETT CA 94525 -a Costa County Pine Street, Room 106 nez, CA 94553-1293 BYRON SANITARY DISTRICT C/O IRONHOUSE SANITARY DISTRICT PO BOX 1105 OAKLEY CA 94561 rf tinez, CA 94553-1293 BYRON-BRENTWOOD-KNIGHTSEN UNION CEMETERY DI P O BOX 551 / BRENTWOOD CA 94513 ✓ Pine Street, Room 106 -tinez, CA 94553-1293 ALAMO LAFAYETTE CEMETERY DISTRICT 3285 MT DAIBLO BLVD LAFAYETTE CA 94549 WEST CONTRA COSTA HOSPITAL DISTRICT 2000 VALE AVE SAN PABLO CA 94806 ✓ ,ins street, rtoom 1 U6 iez, CA 94553-1293 MT DIABLO HOSPITAL DISTRICT 2540 EAST ST CONCORD CA 94520 � %,WOLO %lW%#lt%Y ine Street, Room 106 ez, CA 94553-1293 ROLLINGWOOD WILLART PARK & RECREATION DISTRICT 2395 GREENWOOD SAN PABLO CA 94806 V--*" PLEASANT HILL PARK& RECREATION DISTRICT BOB BERGREN 147 GREGORY LANE PLEASANT HILL CA 94523 GREEN VALLEY PARK & RECREATION DISTRICT PO BOX 112 DIABLO CA 94528 BRENTWOOD PARK & RECREATION DISTRICT 740 B THIRD ST BRENTWOOD CA 94513 Supervisors ista County Street, Room 106 CA 94553-1293 AMBROSE RECREATION AND PARKVRWRICT 3105 WILLOW PASS ROAD PITTSBIJP(—, ( A QArlr, a wsLe %,uunry Pine Street, Room 106 • nez, CA 94553-1293 BYRON BETHANY IRRIGATION DISTRICT PO BOX 273 BYRON CA 94514 EAST BAY MUNICIPAL UTILITY DISTRICT LYNELLE M LEWIS PO BOX 24055 OAKLAND CA 94623 CASTLE ROCK WATER DISTRICT / C/O ALFRED DELGADO 700 CASTLE ROCK RD WALNUT CREEK CA 94598 CONTRA COSTA WATER DISTRICT BILL ZENOM / PO BOX H2O CONCORD CA 94524 BETHEL ISLAND MUNICIPAL IMPROVEMENT DISTRICT PO BOX 244 BETHEL ISLAND CA 94511 3oard of Supervisors '.ontra Costa County • • 351 Pine'Street, Room 106 Martinez, CA 94553-1293 BYRON BETHANY IRRIGATION DISTRICT PO BOX 273 BYRON CA 94514 EAST CONTRA COSTA IRRIGATION DISTRICT PO BOX 696 BRENTWOOD CA 94513 ✓ BAY AREA AIR QUALITY MANAGEMENT DISTRICT 939 ELLIS STREET SAN FRANCISCO CA 94109 ✓ BART DISTRICT ALICE G LOO ASSISTANT TREASURER PO BOX 12688 OAKLAND CA 94604-2688 1600 FRANKLIN ST #309 OAKLAND CA 94612 Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California February 12, 1996 TO: Victor J. Westman, County Counsel Attn: Art Walenta, Assistant County Counsel FROM: Ken Corcoran, Auditor-Controller By: Wendy Beadle, Supervising Accountant, ax Division SUBJECT: 1995/96 Property Tax Administration Cost Recovery Attached are copies of the following: 1. The proposed 1995/96 schedule for calculation, approval, and collection of the net 1994/95 property tax administration costs, 2. Board actions related to the 1994/95 cost recovery process. Tony will coordinate all Board related activities. Our office will work with him and Jeanne Maglio on proper notification of affected jurisdictions. Please contact me if you have any suggestions or questions. We can be reached at 6-2225. cc: County Administrator's Office, Tony Enea Clerk of the Board, Jeanne Maglio CONTRA COSTA COUNTY AUDITOR CONTROLLER ' S OFFICE 1995/96 Property Tax Administration Cost Recovery Schedule Date Action Responsible Party 12/15/95 Prepare draft schedule for calculation, approval, Wendy Beadle/ and collection of Property Tax Administration costs. Bobby Romero Notify participants of their scheduled deadlines. 01/12/96 Net Cost Detail Provided by Affected Departments: A-87 Cost Plan Jeff Lee Tax Collectors Office Cost & Revenue Detail. Marty Martinez Auditor Controller's Office Cost & Revenue Detail. Bobby Romero Assessors Office Cost & Revenue Detail. Bobby Romero 02/22/96 Add Auditor-Controller's Report to 2/27 Board agenda. Tony Enea Auditor-Controller's Report available to Board members. Wendy Beadle 02/27/96 Set hearing for 3/26 on Property Tax Administration Costs, Board of Supervisors Direct Clerk of the Board to: Notify affected jurisdictions of the public hearing, & (Clerk of the Board Prepare and publish required legal notice, and &Tax Division*) Make Auditor-Controllers Report available to public. 03/26/96 Public Hearing on Report by Board of Supervisors Board of Supervisors &County Auditor-Controller Consider & Adopt Finding of Property Tax Costs. Board of Supervisors Notification to Affected Jurisdictions of their Share Auditor Staff of Property Tax Administration Costs. 03/26/96 Charge administrative costs to affected jurisdictions. Auditor-Controller cc: County Administrators Office,Tony Enea Treasurer-Tax Collector, Al Lomeli Assessor, Gus Kramer County Counsel, Art Walenta Clerk of the Board, Jeanne Maglio *Tax Division will provide addressed envelopes for the Clerk of the Board. W:SCHEDULE.XLS Revised 2/14/96 NOTICE OF PUBLIC HEARING BEFORE THE BOARD OF SUPERVISORS COUNTY OF CONTRA COSTA, CALIFORNIA NOTICE IS HEREBY GIVEN that on Tuesday, March 26, 1996, at 9 :45 a.m. in the Board of Supervisors Chambers (Room 107) of the 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 will be on file on March 7, 1996, 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 28 , 1996