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THE BOARD OR SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on June 15, 1993 by the following vote:
AYES:
NOES:
(See below for vote)
ABSENT:
ABSTAIN:
SUBJECT: Ordinance on Retention of Local Property Tax
The Board considered adoption of the proposed Ordinance
(introduced March 16, 1993) specifying retention of the local
property tax.
Phil Batchelor, County Administrator, referred to Measure A
submitted as an advisory measure to the electorate and advised
the Board that the vote indicated that there was overwhelming
support of retaining locally generated property taxes from being
taken by the State to balance its budget. Mr. Batchelor advised
that he is recommending that Contra Costa County join with other
counties in litigation against the State to see if the raid on
local taxes can be stopped.
All persons desiring to speak on this matter were heard.
Board members discussed the severity of the budget
situation facing Contra Costa County as well as other local
governments in the estimated loss of $2 . 6 billion of local
property taxes to the State. They also discussed the feasibility
of litigation as well as instructing County Counsel to obtain a
Restraining Order to preclude the Auditor from transferring
property taxes to the State pending resolution of this matter in
the Courts.
Supervisor Smith advised that he had concerns about the
constitutionality of the proposed ordinance and potential
disadvantage to the County by adopting it, and therefore stated
that he would not be voting in support of it. However,
Supervisor Smith further advised that he would support a
statewide effort for a constitutional amendment to prevent the
State from taking local property taxes.
IT IS BY THE BOARD ORDERED that Ordinance No. 93-37
specifying retention of local property taxes is APPROVED, and
County Counsel is DIRECTED to join with other counties in
litigation on this matter which includes obtaining a Temporary
Restraining Order disallowing the 'Auditor from transmerring
property taxes to the State.
The vote was as follows:
AYES: Supervisors Powers, Bishop, McPeak, Torlakson
NOES: Supervisor Smith
ABSTAIN: None
Board Order - June 15, 1993
Ordinance No. 93-37
In taking the above action, the Board further AGREED to
taking the leadership role in initiating the necessary procedures
for a statwide constitutional amendment that would prevent the
State from raiding local property taxes.
The vote was as follows:
AYES: Supervisors Powers, Smith, Bishop, McPeak,
Torlakson
NOES: None
ABSTAIN: None
I hereby certify that this is a true and correct copy of
an action tckcn and entered on the minutes Of the
Board of Supervisors on the date shown.
ATTESTED: �� /�7
PHIL ATCHELOR,Clerk Of the Board
of Supervisors
and County Administrator
By 'U'`
n,
cc: County Administrator
County Counsel
Auditor-Controller
District Attorney
a. a
Ordinance No. 93-37
The Board of Supervisors of Contra Costa County ordains as follows:
Section 1: Findings and Intent
The Board of Supervisors of Contra Costa County finds and determines
that:
a. As an essential element of the local agency home rule guaranteed by
the California Constitution, property taxes collected in a county have
always been intended for use in that county.
b. Proposition 13, as adopted in June of 1978 and amended thereafter,
allows the Legislature to specify how the property taxes collected in a
county are to be apportioned among the county and the cities and districts
therein, but did not contemplate that property taxes would be taken for
State purposes or would be apportioned in a manner inconsistent with the
home rule provisions of the Constitution of California.
c. Proposition 98, as adopted in November of 1988 and amended by
Proposition 111 in June of 1990, provides that a county's portion of
school.funding is the amount of property taxes provided to the schools in
the county for fiscal 1987-8, adjusted annually for cost of living increases.
Pursuant to Proposition 98, the State's Portion of school funding is the
amount that, when added to the counties' portion, will bring total school
funding up to the level specified in the Proposition.
d. The Legislature of California has expressed its intent to take
approximately $2,600,000,000 of the property taxes collected in California
counties in fiscal 19934 and use those funds to pay a substantial part of
the State's Portion of school funding or to pay other State expenses, in
clear violation of the letter and intent of Proposition 98 and of Articles
XIIIA and XIIIB of the California Constitution.
93-37
J
e. For fiscal 1992-3, available revenues have fallen far short of the
expenditures necessary to meet the critical fiscal needs of Contra Costa
County, requiring that essential County services be cut substantially.
f. If the gap between available revenues and necessary expenditures
increases to any significant extent for fiscal 1993-4, the County will not be
able to fund State mandates and provide for the essential health, safety
and general welfare of its citizens that is requisite to meaningful home
rule.
g. If the Legislature acts upon its expressed intent to take approximately
$2,600,000,000 of the property taxes collected in California counties in
fiscal 1993-4 and use those funds to pay a substantial part of the State's
Portion of school funding or to pay!other State expenses, this County
would lose a very significant part of the funding now used to provide
critical County services, would be prevented from providing for the
essential health, safety and general welfare of its citizens, and would be
deprived of meaningful home rule in contravention of the Constitution of
California.
h. Contra Costa County hereby finds that the aforesaid intended State
action would constitute an illegal confiscation of the property taxes of
this County, in that such action would prevent the County from providing
for the essential health, safety and general welfare of its citizens, would
prevent the meaningful home rule guaranteed by the Constitution of
California, would violate the schools funding scheme of Proposition 98 by
requiring this County to pay a substantial part of the State Portion of
school funding, would violate Section 6 of Article XIIIB of the State
Constitution by mandating increased local agency funding of schools
without State reimbursement, and would be in excess of the power given
to the Legislature in Section 1(a) of Article XIIIA of the State Constitution
lawfully to apportion property taxes among the county and cities and
districts therein.
j. Contra Costa County, therefore, determines that it is necessary to take
action to prevent the intended State confiscation of the property taxes to
be collected in this County for fiscal 1993-4 and to insure the preservation
of the Constitutionally guaranteed powers of home rule, including the
power to provide for the essential health, safety and general welfare of
the citizens of the County. This Ordinance, therefore, provides for the
lawful apportionment among the county and cities and districts therein of
the property taxes collected in this County in fiscal 1993-4.
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93-37
Section 2: Apportionment
Notwithstanding any provision of State law to the contrary, the
apportionment of property taxes among the county, the cities, school districts
(including community college districts) and other districts therein shall be in the
manner such apportionment was made for fiscal 1992-3 pursuant to Chapter 6 of
Part 0.5 of Division 1 of the Revenue and Taxation Code of California.
Section 3: Collection and Disbursement
The Treasurer-Tax-Collector and Auditor shall collect, apportion and
disburse property taxes for fiscal 1993-4 in accordance with Section 2 unless the
Board of Supervisors of Contra Costa County, by emergency declaration
adopted pursuant to four-fifths vote, specifies an alternative apportionment.
Section 4: Circumstances Invoking Operation of This Ordinance
In accordance with the findings and intent of Section 1, this Ordinance will
become operative, and property taxes shall be collected, apportioned and
disbursed in accordance herewith, in the event the State enacts Legislation that
would result in the aforesaid confiscation of property taxes collected in Contra
Costa County in fiscal 1993-4.
Section 5: Effective Date
This Ordinance will become effective 30 days after passage, and within
15 days of passage, shall be published once with the names of the Supervisors
voting for and against it in the Contra Costa Times, a newspaper of general
circulation published in this County.
Passed this 15th day of June, 1993, by the following vote:
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93-37
Ayes: Supervisors Powers , Bishop, McPeak and Torlakson
i Noes: Supervisor Smith
Absent: None
Abstain: None
Tom Torlakson, Chair
Board of Supervisors
County of Contra Costa
Attest: Phil Batchelor, Clerk
of the Board of Supervisors
and County Administrator
By: , , Deputy [Seal]
c:\TROrdFin:6/15/93
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93-37