HomeMy WebLinkAboutRESOLUTIONS - 03071995 - 95-91 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 7 , 1995; by the following vote:
AYES: Supervisors Smith, DeSaulftier, Torlakson, and Bishop
NOES: None
ABSENT: Supervisor Rogers
ABSTAIN: None
and the Auditor-Controiler by his following signature.
SUBJECT: Implementation of the )
Property Tax Administrative ) RESOLUTION NO. 95/_91
Cost Recovery Provisions of )
Revenue andff.Taxation Code )
section 95 . 3 . )
A public hearing having been held during the Board of Supervisors
meeting on February 28; 1995 , on implementation of the property tax cost
recovery provisions of Revenue and Taxation Code section 95 . 3 , as provided
in Board of Supervisors ' Resolution No. 95/52, the Board of Supervisors,
and the Auditor-Controller, hereby make the following findings and
determination.
A.
Property Tax Administrative Cost Recovery
1 . On February 14 , 1995, the Auditor-Controller filed with the Clerk
of the Board of Supervisors a report of the 1993-1994 fiscal year property
tax-related costs of the Assessor, Tax Collector and Auditor, including the
applicable administrative overhead costs permitted by federal circular A-87
standards, proportionally attributable to each local jurisdiction in Contra
Costa County, in the ratio of property tax revenue received by each local
jurisdiction divided by the total property tax revenue received by each
local jurisdiction divided by the total property tax revenue received by
all local jurisdictions in the county for the current fiscal year. The
report included proposed charges against each local jurisdiction excepting
school entities, for tAe local jurisdiction' s proportionate share of such
administrative costs .
2 . On February 28, 1995 at the Board of Supervisors meeting a public
hearing was held on the Auditor-Controller' s report, notice of which was
given as required by law and by Board of Supervisors ' Resolution 95/52 .
3 . The report of , the Auditor-Controller filed on February 14 , 1995 is
hereby adopted, and the Board of Supervisors and the Auditor-Controller
find that amounts expressed in said report do not exceed the actual amount
of 1993-1884 fiscal year property tax administrative costs proportionally
attributable to local jurisdictions .
i
4 . The additional revenue received by Contra Costa County on account
of its 1993-1994 fiscal year property tax administrative costs pursuant to
Revenue and Taxation Code section 95 . 3 shall be used only to fund the
actual costs of assessing, collecting and allocating property taxes . An
equivalent amount of the revenues budgeted to finance assessing, collecting
and allocating property taxes in fiscal year 1994-1995 may be reallocated
to finance other county services . In the event that the actual 1994-1995
costs for assessing, collecting and allocating property taxes plus
allowable overhead costs are less than the amounts determined in the
February 14 , 1995 report by the Auditor-Controller, the difference shall be
proportionally allocated to the respective local jurisdictions which paid
property tax administration charges .
RESOLUTION NO. 95/ 91
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