HomeMy WebLinkAboutRESOLUTIONS - 03261996 - 96-131 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 26 , 1996 , by the following vote:
AYES: Supervisors Bishop, DeSaulnier, Torlakson and Smith
NOES : None
ABSENT: Supervisor Rogers
ABSTAIN: None
and the Auditor-Controller by his following signature .
SUBJECT: Implementation of the )
Property Tax Administrative ) RESOLUTION NO. 96/_131
Cost Recovery Provisions of )
Revenue and Taxation Code )
section 95 . 3 . )
A public hearing having been held during the Board of Supervisors
meeting on March 26 , 1996 , 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 27 , 1996 the Auditor-Controller filed with the Clerk
of the Board of Supervisors a report of the 1994-1995 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 all
local jurisdictions in the county for the current fiscal year. The report
included proposed charges against each local jurisdiction excepting school
entities , for the local jurisdiction' s proportionate share of such
administrative costs .
2 . On March 26 , 1996 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 27 , 1996 is
hereby adopted, and the Board of Supervisors and the Auditor-Controller
find that the amounts expressed in said report do not exceed the actual
amount of 1994-1995 fiscal year property tax administrative costs
proportionally attributable to the local jurisdictions .
4 . The additional revenue received by Contra Costa County on account
of its 1994-1995 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 1995-1996 may be reallocated
to finance other county services . In the event that the actual 1995-1996
costs for assessing, collecting and allocating property taxes plus
allowable overhead costs are less than the amounts determined in the
February 27 , 1996 report by the Auditor-Controller, the difference shall be
proportionally allocated to the respective local jurisdictions which paid
property tax administration charges .
RESOLUTION NO. 96/ 131
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B
FINDINGS
1 . No written objections were received at the March 26 , 1996 public
hearing on the Auditor-Controller' s report of February 27 , 1996 .
2 . The Board of Supervisors and the Auditor-Controller find that AB
3347 ( 1994 Statutes , chapter 1167 ) is a lawful enactment, lawfully adopted.
3 . The amounts expressed in the Auditor-Controller' s report of
February 27 , 1996 are correct .
4 . Notice as required by law was given of the public hearing on March
26 , 1996 .
5 . The grounds stated herein to support findings are not exclusive
and any findings may be supported on any lawful ground, whether or not
expressed herein .
6 . If any finding herein is held invalid, such invalidity shall not
affect findings which can be given effect without the invalid provision,
and to this end, the invalid finding is severable .
So found and determined
'AjI
Kenneth J . rcoran
Contra CostK County Auditor-Controller
Orig. Dept: County Counsel
CC. County Administrator
Auditor-Controller
Clerk of the Board
MAM: j w I râ–ºereby certify that this Is a true and correct copy of
a:\propres.tax
an action taken and entered on the minutes of the
Board of SuABA
re on2e date shown.
ATTESTED;
PHIHELOR,Clerk o the Board
qSu:pervisoUndCountyVmOistrator
B J
By Deputy
RESOLUTION NO. 96/ 131
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