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Home My WebLink About2890n 1 9 3 4 ~ 6 7 $ 9 10 11 12 13 I4 l5 16 ~i 18 ig ~q 91 ~2 ~ `?3 ~~ ~5 ~~ `? 7 ~~ ~ ORiIINANCE NOT IN EFFEC'T - REFER TO ORDINAI~CE N0. ~ ) Ordinance No . 2890 PROPERTY TAX ADM~NISTRATIVE COST RECOVERY IMPLEMENTATION '~he Board of Supexvisars of the Coun~y o~ But~e ordains as ~oiioWS. Chap~er 21 to the County Ordinance Code is amended to provide ~or ;the recovery o~' property tax administrative costs to read: Sec. 2I-1..3. Property Tax Administrative Cos~ Recovery; Purpose a~d Authori~~r. This ordinance implemenf.s in Butte County the provisions of Revenue and Taxation Code Section 97 (1990 Statutes, Chapt~r 466, Section. 4(SB 2557)) which provide for the recovery by coun~ies of property tax administrative costs. Sec. 21-1.3.1. Property_Tax`Administrative_Cost_Recovery. In each ~iscal year, Butte County shall xeceive from, or on behalf of, every incorporated city and every oth~r Zoca1 jurisdiction ~or which th~ county provi.des property tax assessment and col~ec~ion servic~s, an amoun~ equal ~.o the county's property tax adzninistrative costs pxoportionately attribu~able to such incorpora~ed city or local jur~.sdiction for the previous fzscal year. Sec. 21-1.3.2. "Local J~risdiction" defined. "Loca3. Jurisdictian" means the County of But~e and every schooJ. district, redevel.opment agency, special distric~t, or other gove~nmental entity, excepting inco~porated cities, ~or or on behalf a~ which Butte County provides property tax assessment or collection services. Sec. 21-1.3.3. Auditor-Cont~oller Report. zn every fiscal. year the Audito~-Controller sha11. report to ~he Boa.rd of Supervisors the property tax - related costs of the ASSGSSOx'r Tax Collecto~ and Auditor, inc~.uding the applicab~e administrat~.v'e overhead costs permitted by the ~edera~ circul.ar A-87 standards 1as~ approved by the S9 1 9 3 4 5 6 7 8 9 1D 11 12 13 14 15 1 Fi li I8 19 20 21 ~~ `?3 ~~ ~ ~,5 9~j `?7 ~g State of California for Butte County, for the previaus fiscal year, proportionately a~tributable to each incorporated ci.ty and to each local. jurisdiction in, the ratio af proper~y ~ax revenue received by each incorporated city and 1oca1 juri~diction divided by the total property tax xevenue received by a11. incorpora~ed ci~ies and ].ocal ju~isdicti.ons in the county for the previous fiscal year. Such repor~ sha~l constitute proposed charges against each inGOrporated city and lacal juri~diction for its proportion of such adminis~ra~.ive costs. Sec. 2].-I.3.4. Pub].ic Hearing._ {a} Af~er its rec~ipt of the report from the Auditor--co~troii~~ of the property tax - rela~ed costs o£ the Assessor, Ta~ Collecto~ and Auditar proportionately attr~.butab~e ~o each incorpora~ed city and loca~ jurisdiction in Butte County far the previous fiscal year, ~he Board o~ Supervisors and the Auditor-Cant~oller sha~l jointly hold a publ.ic h~aring a~ whieh any incorparated ci~.y and ~.ocal. jurisdiction may £ile written objections to ~.he report of the Auditor~-Controlier, and at which an.y persan may make oral or wri~~.en presentat~.ons concerning the report, at a regularly scheduled meeting a~ the Board of Supervisors. (la) The Clerk af the Board shall. publish no~ice o~ the time and pZace of ~he hea~ing and a genex~al explanation of ~he matter to be considered as required by Government Code Section 54994.1; and the C~.erk o~ tha Soard shall make availabZe notice of the hearing, ~~incZuding a g~n~raZ explan:ati.an of the matter ta be consider~d and a statement that the data requir~d by the secta.on ~.s available, as required by Government Code Section 54986, together wi~h a copy af the report, to every incorpora~ed city and ~acal ~~risdiction in Butte IlCounty . 1 2 ~ 4 5 6 7 8 9 1~ 11 12 X3 14 15 1~ ii 18 l9 20 21 ~2 ~~ ~q 25 n~ ~7 ~~ ti Sec. 21-~.3.5. ~indings and Determinations. (a) After hearing, the Board a~ Superv~sars and the Auditor- controii~r shall severa~~y make ~indings and determinations on th~ report and an each wri~~en objection received, and the Board of Supe~viso~s and ~he Auditor-Con~roller sha11 severa~Iy determine the property tax administrative costs proportionately attribu~able ta each inao~porated city and to each local jurisdictian for the pr~or fiscal year. (b) The Clerk of the Soard shall give notice to e~ery incorporated city a~d ~o each local jurisdiction in B~~~e County of ;such ~indings and dete~mina~ions. Sec. 21-~.3.6. Collection of Property Tax Adm~nistrative Casts. (a) The Auditor-Control~er shall adjus~ each city's and the County's property tax aZlocation by the amount d~termined for each city in the above paragraph in accordance with the requirements o~ Section 97(e) of the Revenue and Taxation Code. (b) B~ginning in tisca~ y~a~ 1990-91 the Audito~-Cantroller shall submit an invoice to ali local ~urisdic~ions other ~han Butte County for the property tax administrative costs ~or the prior fiscal year attributable to such ~ocaZ jurisdic~ions. ~c) In add~t~on to any remedy otherwise available to it, ~he counfy may retain up ~o one-hal~ of any increased property tax a~Zocat~on ta which an incorparated city or a Zocal ~urisdic~ion may otherwise be entitled, bu~ not ~o e xceed the amoun~ of property tax administra~ive costs to which the county is entitled plus accrued interest. (d} Any invoice for property ~ax admanis~ra~ive costs which remains unpaid in who~e or in part a~ter 30 days and for which the ~3- 1 2 3 4 5 6 7 8 9 14 11 12 13 14 15 16; l7 18 I9 9n ~, 21 22 ~~ n~ 9 r~ 9~ 4'~ ~ ~~ county is unable to retain increased proper~y ta~ al~.ocations, shall bear in~.erest at the Iega1. rate per annu~n estab]~ished p~zrsuant to Section 685.010 of the Code af Civil Procedure, on ~he unpaid balance ~hereof. Effective Date. This ordinanc~ b~com~s ~ffective 30 days after passagE, but shall not become operat~ve until Jan~ary 1, 1991, and within ~5 days of passage shal~ be published ance wi~h the names of the supervisors voti.ng fo~ and against it in the , a newspaper publ~shed a.n this County. Severabili~~~ If any section, subsection, subdivisian, paragraph, sentence, c~ausa or phrase of ~his ordinance ar any part thereo~ is for any reasan he1c1 to be invalid ar unconstitutional, such decision shall no~ affect the va~idity of the rennaining por~.ion af this ordinanca or any part the~eof. The County hereby declares that it wo~Zd have passed each section, subsect~on, subdivision, paragraph, sentence, clause or phras~ the~~o~, irrespective of the ~act that any one or more section, subsection, subdivision, paragraph, sentence, clause or phrases be declared invaiid or unconstitutivnal. / / / I I I / / / / / / / / / / / / ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 1 2 3 4 5 6 7 S 9 10~ XX 12 13 14 1 ~i 1 Fi l7 18 ]9 20 21 22 `?3 nq :?5 ~g `?7 2~ PASSED AND ADOPTED by the Baard of Supervi.sors of the County of ' Butte, S~.a~e o~ Ca~ifo~nia, or~ the ~8th day of December , I990, by the following vote: AYES: Supervisors Eul.ton, Mclnturf, Vercruse and Chairman NicLaughlin NOES : None ABSENT : Supe~visor polan NOT VOT~NG: None ~ ~ c ~ ED McLAUGHLIN, C ir o~ the Butte CQ~t~ 8,~a~~d of Supervisors U IATTEST: WILLIAM H. RANDOLPH, Chief Adzninistrative Officer and Clerk of the Baard , By I~(Proper~y.ord) ORDINANCES NOS. 2890 AND 2891 ARE NOT I~ EFFECT PLEASE REFER TO BOARD M~NUTES OF J1~i~iUARY 8, 1991, M~NITTE ORDERS 91-02{1) AND 91-02{19), ORI7INANCES NOS. 2897 AND 2$98