HomeMy WebLinkAboutMINUTES - 06062006 - C.74 THE BOARD OF SUPERVISORS = ,< ;�
TO: Contra
FROM: Gus S. Kramer, Assessor oi. f ''- `s Costa
4° Count`/
y ..,.-.' 1
DATE: June 6, 2006 °co T"
SUBJECT: RECOVERY OF COSTS OF MAINTAINING USE CODES _7
FOR SPECIAL TAXES C
y
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)R BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Authorize the Auditor-Controller to make a deduction from special tax proceeds at the rate of
$0.088 per special assessment and credit that amount to the Assessor's account 1600-9607,
pursuant to Board Resolution 84/332.
FISCAL 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. Government Code sections 50077 (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.
CONSEQUENCES 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: ZYIES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR R OMMEND TION OF BOARD COMMITTEE
/APPROVE OTHER
SIGNATURE(S):
ACTION OF BO D APPROVED AS RECOMMENDED O R
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT ) AND ENTERED ON THE MINUTES OF THE BOARD
AYES NOES OF SUPERVISORS ON THE DATE SHOWN.
ABSENT ABSTAIN
Contact: Lori Koch (925) 313-7503 ATTESTED ar/a�o
cc: Administrator 3o ullen,
Assessor RVISORS AND COUNTY ADMINISTRATOR
Auditor-Controller
BY DEPUTY
SHE. EIJARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA.
June 5 , 1984 '
Adopted this Order on , by the following vote:
AYES: Supervisors Powers , Fanden ,.. Schroder , McPeak ,' Torlakson.
NOES: None . .
ABSENT: None .
ABSTAIN: None . RESOLUTION NO.. 8 +/332A. 1
C�
SUBJECT: . Recovery of costs of maintaining use codes for special taxa Dti 1�
�'Gaolyr� C.
os
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 ,
WEIEREAS Government Code 9950077(b) and 53978(d) . authorize the County to deduct
its reasonable costs incurred in collecting spedial 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 A enc (Assessor's Total
Local Agency Tota Number of Parcels; ,�, Annual Costs of
(in all Local Agencies Maintaining Use Codes)
.(Impos.ing Special taxes
I hereby certlly That Ihle is a true and correct copy of
an actlon taken and entered on the minutes of the
Board of Supervisors on the date shown.
Orlg. Df�pt.: ATTESTED:
cc: LAssessor J.R. OLS ON, COUNTY CLERK .
Auditor-Controller and ex offlolo Clerk of the Board
Treasurer-Tax Collector
Administrator /
Local Agencies Imposing Use Codes B (� D
Y UPAAy
RESOLUTION NO , 841332