HomeMy WebLinkAboutRESOLUTIONS - 03311987 - 87-181 A-7
TO: BOARD OF SUPERVISORS
FROM: Donald L. Bouchet, Auditor-Controller Contra
Costa -
DATE*. March 31 1987 County
SUBJECT: Procedure for Identifying the Costs of the �/
Supplemental Property Tax Program
RESOLUTION N0 . 87/181
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION
Adopt the following procedure for identifying the County ' s
costs of the Supplemental Property Assessment and Taxation Program:
1 . The Assessor, Auditor-Controller and Treasurer-Tax Collector will
establish and maintain departmental records of the costs of
Assessment, Appeal, Taxation, collection and distribution of taxes
from the Supplemental Property Tax Program, as specified in Revenue
and Taxation Code Section 75. 60.
2 . The departmental costs will be consolidated on a quarterly basis
by the Auditor-Controller.
3. Prior to the allocation of Property Tax Revenues pursuant to
Sections 95 et seq and 75. 70 of the Revenue and Taxation Code, the
auditor shall allocate to the County an amount equal to the actual
costs of administering the supplemental assessment roll program, but
not to exceed 5 percent of the additional revenue collected due to
the increased assessments under the supplemental roll program.
BACKGROUND AND JUSTIFICATION
Supplemental Property Taxation statutes were enacted effective
July 1, 1983 (Senate Bill 813 and subsequent clean up legislation) .
For new construction and changes of ownership occurring between lien
dates, the County establishes the valuations and levies, collects and
distributes the supplemental taxes. For fiscal years 1983-84 and
1984-85, the County' s costs of implementing and administering the
program were reimbursed partially by the State and partially through
the allocation of an amount (not to exceed 5%) of the revenues generated.
The reimbursement provisions sunset for 1985-86 . Assembly
Bill 2890 reinstated the cost reimbursement provision. One of the
requirements of AB 2890 is that the Board of Supervisors adopt a
procedure for identifying the costs of the program.
CONSEQUENCES OF NEGATIVE ACTION
The County would lose revenue it is entitled to under AB 2890 .
CONTINUED ON ATTACHMENT: YES SIGNATURE; L2�4fr
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(Sa:
ACTION OF BOARD ON MAR 3. 1 1987 APPROVED AS RECOMMENDED �. OTHER x
This order is ADOPTED as RESOLUTION NO . 87/181 .
VOTE OF SUPERVISORS
l� I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT y AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
cc: County Administrator ATTESTED Mt'1A
_ R 3 J%7
County Assessor PHIL BATCHELOR, CLERK OF THE BOARD OF
County Tax Collector SUPERVISORS AND COUNTY ADMINISTRATOR
County Auditor-Controller
BY �I,(.� ,DEPUTY
M382/7-83