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Home My WebLink AboutMINUTES - 04242001 - C.181 TO: BOARD OF SUPERVISORS — Contra _ T FROM: John Sweeten, County Administrator 's Costa County DATE: April 24, 2001 2' SUBJECT: TAX EXCHANGE AGREEMENT FOR THE C.S. LAND REMEDIATION PROJECT ANNEXATION TO THE RODEO SANITARY DISTRICT (LAFC 01-02) Specific Request(s) or Recommendation(s) & Background & Justification RECOMMENDATION ADOPT the attached resolution which determines the tax exchange for the C.S. Land Remediation Project (LAFC 01-02). BACKGROUND The proposed change of organization involves an annexation to the Rodeo Sanitary District. Because there is no master property tax exchange agreement between the County and the Rodeo Sanitary District, a resolution is required by both agencies, agreeing to the new tax increment allocation factors for the tax rate subject area. As with many other district annexations not falling under an established "master agreement," the tax exchange will be in accordance with the terms of the master agreement between the County and Central Contra Costa Sanitary District and the East Bay Municipal Utility District. The new tax rate increment allocation factors for the agencies in the tax rate subject area are attached. Continued on Attachment: X YES Signature: c� Recommendation of County Administrator Recommendation of Board Commi e Approve Other Signature(s): Action of Board on: tjwlApprovedas Recommended K Other Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN Y,—Unanimous (Absent 197—) AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contact: Tony Enea (335-1094) Attested: .2 cc: County Administrator Jo Sweeten, CleA of Auditor-Controller the Board of Supervisors LAFCO a d County Administrator Rodeo Sanitary District By: EPUTY IN THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, STATE OF CALIFORNIA ADOPTED this order on April 24, 2001 by the following vote: AYES: SUPERVISORS GIOIA, GERBER, GLOVER and UILKEMA NOES: NONE ABSENT: NONE ABSTAIN: NONE RESOLUTION NO. 2001/181 SUBJECT: Determination of Property Tax Transfer) for the Proposed C.S. Land Remediation Project) Annexation to the Rodeo Sanitary District(LAFC 01-02)) WHEREAS, Section 99 of the Revenue and Taxation Code provides that a jurisdictional change resulting from a special district providing one or more services to an area where such services have not been provided previously shall not become effective if one or more affected special districts involved in the property tax exchange negotiation fails to adopt a resolution agreeing to the transfer; and WHEREAS, with the exception of the annexing districts, the Board of Supervisors shall determine the property tax exchange for each affected district that fails to adopt a resolution agreeing to a property tax transfer; and WHEREAS,the C.S. Land Remediation Project Annexation to the Rodeo Sanitary District(LAFC 01-02) involves the annexation of territory to the Rodeo Sanitary District (RSD) which will affect the service responsibilities of the District; and WHEREAS, in the absence of a property tax transfer master agreement between RSD and the County, RSD and the County have agreed that this annexation will be in accordance with the terms of the master agreement between the County,the Central Contra Costa Sanitary District and the East Bay Municipal Utility District; THEREFORE, BE IT RESOLVED THAT THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY HEREBY DETERMINES that the property tax transfer for the affected agencies in the area of the C.S. Land Remediation Project Annexation to the Rodeo Sanitary District (LAFC 01-02) for the fiscal year for which the State Board of Equalization makes the tax rate area changes for this jurisdictional change shall be in accordance with the above master agreement. Said factors shall apply in subsequent years unless changed by the mutual agreement of affected agencies or subsequent jurisdictional changes. Said increment tax allocation factors apply to affected territory as submitted or revised by the Local Agency Formation Commission. This resolution does not change the affected districts' right to collect taxes for existing bonded indebtedness. I hereby certify that the foregoing is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown. ATTESTED: April 24, 2001 John Sweeten, Clerk of the Board of ZSUrvisors and County Administrator By Deputy cc: County Administrator Auditor-Controller LAFCO Rodeo Sanitary District RESOLUTION NO: 2001/ 181 INPUT ALL DATA- CHANGES TO ALL INFOM 62051 MASTER AGREEMENT for EBMUD,CCSAN,CC WATER DIST., MT.VIEW SAN AND WEST CO. SAN REPRESENTATIVE TRA 62058 C= ANNEXING DIST REP TRA FACTOR 0.0606779 St= TOTAL SCHOOLS IAFs X .5 0.2563727 (for actual TRA, not rep TRA) Lt= ALL TRA's IAFS EXCEPT SCHOOLS 0.4872547 (for actual TRA, not rep TRA) Check figure= 1.0000 1.0000000 St + Lt 0.7436274 A= NEW IAF FOR ANNEXING DIST 0.0451217 B= A divided by Lt 0.0926040 TRANSFER FACTOR TO APPLY TO CURRENT IAFs 0.9073960 1. Complete page 1 computation data 1 a.A representative TRA contains the same districts as the TRA you are adding the annexation to(including the annexed dist.)After matching dist.'s try to get as close as possible to the school IAFs 2. On pg 2 input fund no., current IAF and total base tax as it shows on the allocation factor pages-add rows as necessary 3. Add the new district as the last row 4. Make sure the Transfer Factor is next to every fund except schools(where the factor is 1.0000000) and the new district(leave this blank) 5. In the"New IAF"Column make sure the formulas are as follows: a. For all dist's except the new annexing district IAF times the transfer factor b. For the annexed district"+el9" 6. For this master agreement the adjusted base tax remains the same after the annexation and the new district gets$0.00 7. The third page of this spreadsheet is sent to data entry 8. IT IS IMPORTANT TO RUN A MANUAL"TAPE" ON THE NEW IAF COLUMN TO ENSURE THAT EXCEL HAS ROUNDED PROPERLY!!! 3/30/01 Rodeo Sanitary annexations.xls 62051 LAFC 01-02 INPUT ALL DATA- CHANGES TO ALL INFO!!! TAX RATE AREA 62051 INCREMENT TOTAL ADJUSTED FUND ALLOCATION TRANSFER NEW BASE BASE NUMBER FACTOR (IAF) FACTOR IAF TAX TAX 100300 0 0.9073960 0.1950968 30,280.51 30,280.51 120600 0.9073960 0.0200244 3,107.97 3,107.97 202800 4444890% 0.9073960 0.1192725 18,512.02 18,512.02 250500 9: 69280% 0.9073960 0.0023494 364.70 364.70 265600 1.2057300% 0.9073960 0.0109407 1,698.08 1,698.08 282500 027-800% 0.9073960 0.0004789 74.35 74.35 330100 0.2305900,04 0.9073960 0.0020923 324.73 324.73 352500 2.2609300,04 0.9073960 0.0205156 3,184.20 3,184.20 400100 2.21871000% 0.9073960 0.0201325 3,124.73 3,124.73 400900 0.933830001; 0.9073960 0.0084735 1,315.15 1,315.15 401000 9.2770 zrt22200% 0.9073960 0.0024701 383.41 383.41 402600 4.439.7600% 0.9073960 0.0402861 6,252.72 6,252.72 690100 2.67_ 700° 1.0000000 0.0267527 3,767.76 3,767.76 699900 % 1.0000000 0.1461510 20,583.19 20,583.19 720100 26.007-1600% 1.0000000 0.2500716 35,218.80 35,218.80 790100 6.8008600% 1.0000000 0.0680086 9,577.91 9,577.91 799900 2.17-61400,04 1.0000000 0.0217614 3,064.78 3,064.78 341400 04999999A,4 0.0451217 0.00 0.00 100.0000000% 1.0000000 140,835.01 140,835.01 Fund 341400 is Rodeo Sanitary District. 3/30/01 Rodeo Sanitary annexations.xls 62051 LAFC 01-02 C,AF/ INPUT ALL DATA- CHANGES TO ALL INFOM TAX RATE AREA 62051 ADJUSTED FUND NEW BASE NUMBER IAF TAX 100300 0.1950968 30,280.51 120600 0.0200244 3,107.97 202800 0.1192725 18,512.02 250500 0.0023494 364.70 265600 0.0109407 1,698.08 282500 0.0004789 74.35 330100 0.0020923 324.73 352500 0.0205156 3,184.20 400100 0.0201325 3,124.73 400900 0.0084735 1,315.15 401000 0.0024701 383.41 402600 0.0402861 6,252.72 690100 0.0267527 3,767.76 699900 0.1461510 20,583.19 720100 0.2500716 35,218.80 790100 0.0680086 9,577.91 799900 0.0217614 3,064.78 341400 0.0451217 0.00 1.0000000 140,835.01 Fund 341400 is Rodeo Sanitary District 3/30/01 Rodeo Sanitary annexations.xls 62051 t.AFC 01-02