HomeMy WebLinkAboutRESOLUTIONS - 06051984 - 84-332 THE BOARD 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 . 84/332
SUBJECT: Recovery of costs of maintaining use codes for special taxes.
The Board of Supervisors of Contra Costa County RESOLVES THAT:
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,
' t
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,
.. r
'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 ;.
Board of Supervisors on the date shown.
Orig. Dept.: ATTESTED:
cc: Assessor J.R. OLS ON, COUNTY CLERK
Auditor-Controller and ex officio Clerk of the Board
Treasurer-Tax Collector
Administrator
Local Agencies Imposing Use Codes By peputy
RESOLUTION NO . 841332
00 . 243