HomeMy WebLinkAboutMINUTES - 03111997 - C57 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 11 , 1997, by the following vote:
AYES: Supervisors Rogers, Uilkema, Gerber, Canciamilla, DeSaulnier
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery ) RESOLUTION NO. 971-1219
Provisions of Revenue and )
Taxation Code section 95.3. )
The Contra Costa County Board of Supervisors Resolves:
Property Tax Administrative Cost Recovery
A. Purpose and Authority: This resolution governs the procedure for implementing in Contra
Costa County the provisions of Revenue and Taxation Code section 95.3 which provide for the
recovery by counties of property tax administrative costs.
1. Property Tax Administrative Cost Recovery. In each fiscal year, Contra Costa County
shall be entitled to and shall recover from, or on behalf of, every local jurisdiction, for which the
county provides property tax assessment and collection services, its property tax administrative costs
in accordance with Revenue and Taxation Code section 95.3.
2. "Local Jurisdiction" defined. "Local Jurisdiction" means the County of Contra Costa,
incorporated cities and every school district, community college district, county office of education,
redevelopment agency, special district, or other governmental entity, for or on behalf of which Contra
Costa County provides property tax assessment or collection services.
3. "School Entity" defined. "School Entity" means the school districts, community college
districts and county office of education, for or on behalf of which Contra Costa County provides
property tax assessment or collection services.
4. Auditor-Controller Report. In every fiscal year the Auditor-Controller shall report to the
Board of Supervisors the property tax-related costs of the Assessor, Tax Collector, Auditor, and
Assessment Appeals Board, including the applicable administrative overhead costs permitted by the
federal circular A-87 standards, proportionately attributable to each local jurisdiction and Educational
Revenue Augmentation Fund (ERAF) as provided in Revenue and Taxation Code section 95.3.
Such report shall include the proposed charges against each local jurisdiction, excepting school
entities and ERAFs, for the local jurisdiction's share of such administrative costs.
5. Public Hearina.
(a) After its receipt of the report from the Auditor-Controller of the property tax-related
costs of the Assessor, Tax Collector, Auditor, and Assessment Appeals Board, the Board of
Supervisors and the Auditor-Controller shall jointly hold a public hearing at which any local jurisdiction
may file written objections to the report of the Auditor-Controller, and at which any person may make
oral or written presentations concerning the report, at a regularly scheduled meeting of the board of
supervisors.
RESOLUTION NO. 97/ 129
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(b) The Clerk of the Board shall publish notice of the time and place of the hearing and
a general explanation of the matter to be considered as required by Government Code section
66018; and the Clerk of the Board shall mail notice of the hearing, including a general explanation of
the matter to be considered and a statement that the data required by the section is available, as
required by Government Code section 54986, to every local jurisdiction in Contra Costa County.
6. Findings and Determinations.
After hearing, the Board of Supervisors and the Auditor-Controller shall make findings
and determinations on the report and on each written objection received, and the Board of
Supervisors and the Auditor-Controller shall determine the property tax administrative costs
proportionately attributable to each local jurisdiction.
7. Collection of Property Tax Administrative Costs.
The Auditor-Controller shall adjust each local jurisdiction's local property tax allocation
in accordance with the requirements of section 95.3 of the Revenue and Taxation Code.
B. Repeal of Resolution 95/52: Resolution 95/52 "Property Tax Administrative Cost Recovery" is
hereby repealed.
Orig. Dept: County Counsel
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Clerk of the Board PHIL dA CHELCP,c:,-r1,('-1 coo board
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RESOLUTION NO. 97/A29
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COUNTY COUNSEL'S OFFICE
CONTRA COSTA COUNTY
MARTINEZ, CALIFORNIA
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To: Phil Batchelor, County Administrator
Attn: Tony Enea, Senior Deputy County Administrator
From: Victor J. Westman, County Counsel
By: Mary Ann McNett Mason, Deputy County Counsel
Date: February 26, 1997
Re: Draft resolution on implementation of Property Tax Administrative Cost
Recovery provisions (Rev. & Tax. Code § 95.3.)
Attached please find a draft resolution which would repeal and replace Resolution
95\52 "Implementation of the Property Tax Administrative Cost Provisions of Revenue and
Taxation Code section 95.3." The draft resolution is the same as Resolution 95\52, except
that it 1) includes reference to collection of the property tax administrative costs attributable
to the Assessment Appeals Board, and 2) requires the Auditor to report to the Board of
Supervisors the property tax administrative costs proportionately attributable to educational
review augmentation funds (ERAFs). These changes comport with the changes to Revenue
and Taxation Code section 95.3 made by Statutes of 1996, c. 1073 (A.B. 1055).
It is our understanding that you will prepare those documents necessary to place this
matter on the Board of Supervisors agenda prior to April 1, 1997.
MAM\am
Attachment
cc: Auditor-Controller
Attn: Paul Abelson, Principal Accountant
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