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Ordinance No . x$97
PROPERTY TAX ADMINISTRATIVE COST RECOVERY IMPLEMENTATION
The Board of Supervisors of the County of Butte ordains as
follows:
Chapter 21 to the County Ordinance Code is amended to provide for
the recovery of property tax administrative casts to read:
Sec. 21-1.3. Pro ert Tax Administrative Cost Recover Pur ose
and Authority This ordinance implements in Butte Caunty the
provisions of Revenue and Taxation Code Section 97 (1990 Statutes,
Chapter X466, Section 4 (SB 2557}} which provide for the recovery by
counties of property tax administrative costs.
Sec. 21-1.3.1. Property_Tax~Administrative~Cost_Recovery._ in
each fiscal year, Butte County shall receive from, or on behalf of,
every incorporated city and every other local jurisdiction for which
the county provides property tax assessment and collection services,
an amount equal to the county's property tax administrative costs
proportionately attributable to such incorporated city or local.
jurisdiction for the previous fiscal. year.
Sec. 21.1.3.2. "LOCaI Jurisdiction" defined. "Local
Jurisdiction" means the County of Butte and every school district,
redevelopment agency, special district, or other governmental entity,
excepting incorporated cities, for or on behalf of which Butte County
provides property tax assessment or collection services.
Sec, 21-1.3.3. Auditor-Controller Re op rt. In every fiscal year
the AuditarwController sha11 report to the Board of Supervisors the
property tax - related costs of the Assessor, Tax Collector and
Auditor, including the applicable administrative overhead costs
permitted by the federal circular A-87 standards last approved by the
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State of California for Butte County, for the previous fiscal year,
proportionately attributable to each incorporated city and to each
local jurisdiction in the ratio of property tax revenue received by
each incorporated city and local jurisdiction divided by the total
property tax revenue received by all incorporated cities and local
jurisdictions in the county for the previous fiscal year. Such report
shall constitute proposed charges against each incorporated city and
local jurisdiction for its proportion of such administrative costs.
Sec. 21-1.3.4. Public Hearing.
(a) After its receipt of the report from the Auditor-Controller
of the property tax - related costs of the Assessor, Tax Collector and
Auditor proportionately attributable to each incorporated city and
local jurisdiction in Butte County for the previous fiscal year, the
Board of Supervisors and the Auditor-Controller shall jointly hold a
public hearing at which any incorporated city and local jurisdiction
may file written objections to the report of the Auditor-Controller,
and at which any person may make oral or written presentations
concerning the report, at a regularly scheduled meeting of the Board
of Supervisors.
(b) The Clerk of the Board shall publish notice of the time and
place of the hearing and a general explanation of the matter to be
considered as required by Government Code Section 54994.1; and the
Clerk of the Board shall make available notice of the hearing,
including a general explanation of the matter to be considered and a
statement that the data required by the section is available, as
required by Government Code Section 54985, together with a copy of the
report, to every incorporated city and local jurisdiction in Butte
~J County -
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Sec. 21-1.3.5. Findings and Determinations,
(a) After hearing, the Board of Supervisors and the Auditor-
Controller shall severally make findings and determinations on the
report and on each written objection received, and the Board of
'Supervisors and the Auditor-Controller shall severally determine the
property tax administrative costs proportionately attributable to each
incorporated city and to each local jurisdiction for the prior fiscal
Year .
(b) The Clerk of the Board shall give notice to every
incorporated city and to each local jurisdiction in Butte County of
such findings and determinations.
Sec. 21-1.3.5. Collection of Property Tax Administrative Costs,
(a} The Auditor-Controller shall adjust each city's and the
County's property tax allocation by the amount determined for each
city in the above paragraph in accordance with the requirements of
Section 97(e) of the Revenue and Taxation Code,
(b) Beginning in fiscal year 1990-9~. the Auditor-Controller
shall submit an invoice to all local jurisdictions other than Butte
County for the property tax administrative costs for the prior fiscal
year attributable to such local jurisdictions.
(c) In addition to any remedy otherwise available to it, the
county may retain up to one-half of any increased property tax
allocation to which an incorporated city or a local jurisdiction may
otherwise be entitled, but not to exceed the amount of property tax
administrative costs to which the county is entitled plus accrued
linterest.
{d) Any invoice for property tax administrative costs which
remains unpaid in whole or in part after 30 days and for which the
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county is unable to retain increased property tax allocations, shall
bear interest at the legal rate per annum established pursuant to
Section 685.010 of the Code of Civil Procedure, on the unpaid balance
thereof.
Effective Date. This ordinance becomes effective 30 days after
passage, but shall not become operative until January 1, 1991, and
within 15 days of passage shall be published once with the names of
the supervisors voting far and against it in the
Chi ca Enter rise Record a newspaper published in this County,
Severabilit~_ If any section, subsection, subdivision,
paragraph, sentence, clause or phrase of this ordinance or any part
thereof is for any reason held to be invalid or unconstitutional, such
decision shall not affect the validity of the remaining portion of
this ordinance or any part thereof. The County hereby declares that
it would have passed each section, subsection, subdivision, paragraph,
sentence, clause or phrase thereof, irrespective of the fact that any
one or more section, subsection, subdivision, paragraph, sentence,
clause ar phrases be declared invalid or unconstitutional.
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PASSED AND ADOPTED by the Board of Supervisors of the County of
Butte, State of California, on the 8th day of ~lanuary ,
199I=, by the following vote:
AYES : Supervisors r~cInt~rf , Campbel T , N1cLaughl i n, Ful tan and
Chairman Dolan
NOES : None
ABSENT : None
NOT VOTING : None
But
~an`a7 Dolan ~~f the
County Board of Supervisors
ATTEST:
WILLIAM H. RANDOLPH, Chief Administ
Officer and Clerk of the Board
e
BY ~-cr u.~
~(property.ord}
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