HomeMy WebLinkAboutRESOLUTIONS - 03091993 - 93-95 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 9 , 1993, by the following vote:
AYES: Supervisors Smith, Bishop, McPeak and Torlakson
NOES: None
ABSENT: Supervisor Powers
ABSTAIN: None
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Admini- ) RESOLUTION NO. 93/95
strative Cost Recovery )
Provisions of Revenue )
and Taxation Code )
section 97 .5(d) )
The Contra Costa County Board of Supervisors and the Contra Costa County
Auditor-Controller having jointly and severally held a public hearing on
March 2, 1993 on the Auditor-Controller' s report of the property tax-
related costs of the Assessor, Tax collector and Auditor proportionately
attributable to each local jurisdiction in Contra Costa County;
And no written objection to the report having been received;
And the Board of Supervisors and the Auditor-Controller having jointly and
severally made findings and determinations on the report;
The Contra Costa County Board of Supervisors and the Contra Costa County
Auditor-Controller hereby jointly and severally determine that the property
tax administrative costs proportionately attributable to each local
jurisdiction for the 1991-92 fiscal year are as set forth in Exhibit A
attached hereto . The Auditor-Controller will collect from each local
jurisdiction such property tax administrative costs in accordance with
Revenue and Taxation Code section 97 . 5 (d) as provided in Board of
Supervisors ' Resolution No. 93/56 .
So found and determined
Kenneth J. orcoran
Contra Costa County Auditor-Controller
I hereby certify that this Is a true and correct copy of
an action taken and entered on the minutes of the
Board of SuT�a
he data shown.
ATTESTED:
PHIL BAELOP.Clerk of the Board
of Supervi and Co ty dministrator
By o .Deputy
MAM/fjb
fjb 3-93:a:\mam\proptax.res
Orig. Dept:
cc: Auditor Controller
Tax Collector
Assessor
County Counsel
Office of 1 -51
AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
February 19, 1993
TO: Contra Costa County Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: 1992-93 Property Tax Administration Charges
Commencing with the 1990-91 fiscal year, Revenue and Taxation Code Section 97
provides for the County Auditor-Controller to annually determine property tax
administration costs proportionately attributable to incorporated cities and
local jurisdictions for fiscal year 1989-90 and thereafter. For purposes of
this section, property tax administrative costs are the property tax related
costs of the Assessor, Tax Collector, and Auditor, including applicable
administrative overhead costs as permitted by federal Circular A-87 standards.
On February 9, 1993, the Contra Costa County Board of Supervisors adopted
Resolution No. 93/56 governing the procedure for implementing in Contra Costa
County the provisions of Revenue and Taxation Code Section 97.5 for the
recovery by the County of property tax administration costs. The following
attachments comprise the report of the Auditor-Controller pursuant to
Resolution No. 93/56 for the 1992-93 fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, and Auditor-Controller for the 1991-92 fiscal year. Also shown are
the offsetting revenues received by the County for providing various property
tax related services. As shown, the net cost in 1991-92 of property tax
administration was $8,761,122.
Attachment II allocates amounts from the $8,761,122 proportionally
attributable to each incorporated city and to each local jurisdiction which
received net property tax revenues during the 1992-93 fiscal year. Revenue &
Taxation Code Section 97.5(d) (3) exempts school districts, community college
districts, and the County Office of Education from those provisions
authorizing County recovery of proportionate amounts of property tax
administrative costs except for the amount of property tax revenues shifted to
school entiti2_7, effective 1992/93. The cost allocation to each entity was
based on the net revenues of each entity as a percentage of total net
revenues.
EXHIBIT A
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1992-1993
NOTE: Per Revenue and Taxation Code Section 97, the property tax administration
fee to be charged in the 1992-93 Fiscal Year shall be based on the 1991-92
property tax related costs of the Assessor, Tax Collector, and Auditor,
including applicable overhead costs as permitted by Federal Circular A-87
standards.
Property Tax Related Costs, 1991-92 Fiscal Year:
Assessor 7,997,061
Tax Collector 1,688,584
Auditor-Controller 901,568
Total 10,587,213
Overhead Costs per Circular A-87, 1991-92 Fiscal Year: .
Assessor 554,661
Tax Collector 96,354
Auditor-Controller 45,065
Total 696,080
Less: Fees Received for Property Tax Related Services, 1991-92:
County General 1,145,658
Assessor 151,099
Tax Collector 807,732
Auditor-Controller 417,682
Total -2,522,171
Net Property Tax Administration Costs,
1991-92 Fiscal Year: 8,761,122
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