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HomeMy WebLinkAboutMINUTES - 06251996 - C87 TO: BOARD OF SUPERVISORS Contra Costa 'j FROM: ' Gus S. Kramer, County Assessor , County �. DATE: SUBJECT: June 10, 1996 RECOVERY OF COSTS OF MAINTAINING USE CODES FOR SPECIAL TAXES SPECIFIC REQUEST(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. Govetnment 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 25 , 1996 APPROVED AS RECOMMENDED lX OTHER VOTE OF SUPERVISORS HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUS(ABSENT 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. CC: Assessor ATTESTED June 25, 1996 County Administrator PHIL,BATCHELOR,CLERK OF TH RD OF Auditor Gontr011 er RS AND COUNTY DMINIS RATOR Y PU M382 (10188) • t � THE 50ARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA June 5 , 1984 Adopted this Order on , by the following vote: AYES: Supervisors Powers , Fanden , Schroder , ^IcPeak, Torlakson. NOES: None . ABSENT: None. ABSTAIN: None . RESOLUTION NO . 84/332 C SUBJECT: Recovery of costs of maintaining use codes for special taxe�oUti�,f� fly co `98SJ s The Board of Supervisors of Contra Costa County RESOLVES THAT: FSSpR 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 §§50077(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 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 A. Board of Supervisors on the date shown. Orig. Dept.: ATTESTED: cc: Assessor J.R. OLSWON, COUNTY CLERK Auditor-Controller and ex officio Clerk of the Board Treasurer-Tax Collector Administrator / • Local Agencies Imposing Use Codes By RESOLUTION NO . 841332 97 Contra Costa County Assessor > Court Street Martinene z,California 94553 DATE: June 10, 1996 TO: Tony Enea, Senior Deputy County Administrator FROM: Bob Nash, Assistant Assessor, Administration SUBJ: Recovery of Costs of Maintaining Use Codes Attached is our annual Board Resolution to establish the fee for usage of the Assessor's Use Codes in billing special assessments. Please place the Resolution on the Board Agenda as soon as possible, as this will enable the Auditor to recover costs incurred in collecting special taxes. Thanks for your assistance. J1 • 834 Court Street . Contra Costa County Assessor Martinez,California 94553 0 DATE: June 10, 1996 TO: Tony Enea, Senior Deputy County Administrator FROM: Bob NashAssistant Assessor, Administration SUBJ: Recovery of Costs of Maintaining Use Codes Attached is our annual Board Resolution to establish the fee for usage of the Assessor's Use Codes in billing special assessments. Please place the Resolution on the Board Agenda as soon as possible, as this will enable the Auditor to recover costs incurred in collecting special taxes.. Thanks for your assistance.