HomeMy WebLinkAboutMINUTES - 06222004 - C124 TO: BOARD OF SUPERVISORS Contra
FROM: John Sweeten Costa
GATE: June 22, 2004 4R./oz;, tCount)
SUBJECT: TAX EXCHANGE AGREEMENT FOR THE PROPOSED VINEYARDS AT
MARSH CREEK ANNEXATION TO THE CITY OF BRENTWOOD (LAFC
04-14)
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION(S):
ADOPT the attached resolution that determines the tax exchange for the proposed
Vineyards at Marsh Creek Annexation to the City of Brentwood (LAFC 04-14).
BACKGROUND/REASON(S) FOR RECOMMENDATION(S).
Section 99 of the Revenue and Taxation Code provides that a city and county shall
agree by resolution to exchange property tax revenues among themselves and any
affected agencies in the event of a jurisdictional change.
The subject annexation is planned for LAFCO action in July 2004. The City of
Brentwood requests the annexation of+t_ 624 acres located at the terminus of Fairview
Avenue in the area south of the future Highway 4 Bypass and Concord Avenue, west of
Marsh Creek and east and north of the new State Park on the former Cowell Manch.
The site is legally uninhabited and is within the City's sphere of influence boundaries.
Approximately 491 acres of the site, known as the Vineyards at Marsh Creek Project, is
within the County's Urban Limit Line. The proposed project includes a winery,
residential development, and commercial development. The remaining 143 acres are
outside of the Urban Limit Line and includes the Contra Costa County Community
College site and the John Marsh Douse site. Community Development advises that
these public facilities are considered to be "non-urban" uses under the definition in
Measure C-1990, which established the Urban Limit Line and would be allowed under
the County General Plan and County Ordinance Code.
The tax exchange agreement stipulates that the master tax transfer agreement will
apply with regard to the property tax, subject to the condition that the combined sales
CONTINUED ON ATTACHMENT: X YES S#GNATURE ..
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ECC3N#MIWNL7ATIAN of COUNTY ADMINISTRATOR -RECOMMENDATION of BOARD C ITTEE
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ACTIO APPROVE AS RECOMMENDED OTHER
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VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ASSENT-, °4 t ) ANE?ENTERE#]ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: _-- NOES: SHOWN,
ABSENT:
ABSTAIN: _
ATTESTED �� nt�
CONTACT: JOHN SWEETEN,CLERK OF THE
BOARD OF SUPERVISORS AND
COUNTY ADMINISTRATOR
CC: County Administrator
Aud#tor-Controller
LAFCO
Community Development
BY 6 e,��ey�..� ,DEPUTY
and transient occupancy tax revenue generated in the annexed area is divided on a
45% (County) to 55% (City) basis. Brentwood City Council action on the matter will be
taken June 22, 2004.
CONSEQUENCES OF NEGATIVE ACTION:
This project requires the relocation of PG&E pipelines. The City of Brentwood advises
that PG&E requires that pipelines be diverted only during summer Months because of
the demand for fuel during winter months. Delaying or rejecting the attached resolution
will result in delaying the annexation, thus delaying the pipeline relocation.
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Resolution on .lune 22, 2004, by the following vote:
AYES: SUPERVISORS UILKEMA, GREENBERG, UESAULNIER
NOES: NONE
ABSENT: SUPERVISORS GIOIA, nESAULXIER
ABSTAIN: NONE
Resolution No. 2004/ 346
Subject Determination of Property Tax
Exchange for the Vineyards at Marsh
Creek Annexation to the City of Brentwood
(LAFC 04-14)
WHEREAS, Section 99 of the Revenue and Taxation Code provides that a city and county
shall agree by Resolution to exchange property tax revenues among themselves and any
affected agencies in the event of a jurisdictional change; and
WHEREAS, the City of Brentwood and Contra Costa County have agreed that for the
Vineyards at Marsh Creek Boundary Reorganization (LAFC 04-14), the Master Property
Tax Transfer Agreement, subject to additional terms and conditions regarding the exchange
of transient occupancy and sales tax revenues as set forth herein, shall' apply, and;
WHEREAS, the City of Brentwood and the County have agreed that this annexation is
subject to the condition that the total amount of property tax revenues the City is to receive
from the County in any tax year pursuant to the provisions of the master agreement from
the territory of the subject annexation shall be reduced by an amount equal to 45% of the
sum of the sales tax revenue and transient occupancy tax revenue received by the City
during the preceding tax year from the area annexed. Any such reduction, however, shall
not result in a "negative transfer" (i.e. a net transfer from City to County). The total amount
of transient occupancy tax and sales tax revenue received by the City from the territory of
the subject annexation during the preceding tax year, as specified above, shall be reported
to the County Auditor-Controller by August 1 of each year, and the Auditor-Controller shall
have the right to audit the City's books to verify such amount.
NOW, THEREFORE, THE BOARD OF SUPERVISORS DOES RESOLVE AS FOLLOWS:
In accordance with Section 99 of the Revenue and Taxation Code, the property tax transfer
for the affected agencies in the area of the Vineyards at Marsh Creek Annexation to the
City of Brentwood (LAFC 04-14) shall be in accordance with the master'property tax
agreement subject to the sales and transient occupancy tax offset condition specified
above. Said property tax transfer agreement applies to the affected territory as submitted
or revised by the Local Agency Formation Commission. This resolution does not change
the property tax revenues accruing to other agencies serving the subject territory or the
affected districts' rights to collect taxes for existing bonded indebtedness.
hereby certify that this 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: (date) June .22, 200
JOHN SWEETEN, Clerk of the Board of
Supervisors and County Administrator
1
B `w-y
WDeputy
Contact: Rich Seithel (335-1024)
cc: County Administrator
Auditor-Controller
County Counsel
LAFCO
City of Brentwood
RESOLUTION NO. 2004/346