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RESOLUTION OF BOARD OF SUPERVISORS
OF THE COUNTY OF BUTTE ELECTING THE
ALTERNATIVE METHOD OF DISTRIBUTION
OF PROPERTY TAX LEVIES AND ASSESSMENTS
WHEREAS, Chapter 3 {commencing with Section 4701} of Part S
of Division 1 0~ the California Revenue and Taxation Code
{hereinafter called "the Act"} authorizes a county to elect by
resolution to adopt an alternative method of distribution of
property tax levies and assessments on the secured roll made by
a county on its behalf or as the tax-levying and tax-collecting
agency for other political subdivisions; and
WHEREAS, upon election, the alternative method is applicable
to all property tax levies and assessments made by the
county on behalf of all public districts except those for which
the county treasury is not the legal depositary and which da not
agree by resolution adopted not later than October 15,-1993 to
participate in such an alternative method; and
WHEREAS, the Act requires that the county establish a tax
loss reserve fund which shall be used exclusively to cover losses
which may occur in the amount of tax liens as a result of special
sales of tax-defaulted property; and
WHEREAS, the Board of Supervisors of the County of
Butte desires to implement the alternative method authorized by
the Act.
NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors
of the County of Butte that the Board hereby elects, pursuant to
Section 4702 of the Revenue and Taxation Code to place into
effect in the County the alternative methods of distribution of
property tax levies authorized by the Act for the 1993-94 fiscal
year and for all following years until discontinued pursuant to
the provisions of the Act.
BE IT FURTHER RESOLVED, that the Board of Supervisors of the
County elects, pursuant to Section 4702.5 of the Revenue and
Taxation Code to extend the procedure provided by the Act to
assessments that are entered an the secured tax roll for the
current year.
BE IT FURTHER RESOLVED, that the Board of Supervisors of the
County elects, pursuant to Section 4713 of the Revenue and
Taxation Code, to make the procedures provided for therein
applicable to delinquent taxes and assessments for the years
prior to the 1993-94 fiscal year.
BE IT FURTHER RESOLVED, by the Board of Supervisors that the
Auditor-Controller and the Treasurer-Tax Collector of the County
shall establish and maintain a tax losses reserve fund in
accordance with the provisions of Section 4703 of the Revenue and
Taxation Code.
BE IT FURTHER RESOLVED, that the Auditor-Controller and the
Treasurer-Tax Collector shall comply with all provisions of the
Act necessary to carry out the purpose and intent of this
resolution.
BE IT FURTHER RESOLVED, by the Board of Supervisors of the
County that this alternative method of distribution shall be
applicable, pursuant to Section 4715 of the Revenue and Taxation
Code, to those public districts for which the County Treasury is
not the legal depository and which have agreed thereto by a
resolution of their governing boards adopted not later than
October 15, 1993.
BE YT FURTHER RESOLVED, by the Board of Supervisors of the
County that the Auditor-Controller and the Treasurer-Tax
Collector and aii other officers and employees of the County
shall do and perform all things necessary to carry out the
purpose and intent of this resolution.
On a motion by Supervisor Thomas seconded by
Supervisor Meyer , the foregoing Resolution was passed
and adopted by the Board of Supervisors of the County of Butte,
State of California, this 12th day of October, 1993, by the
following vote, to wit:
AYES; Supervisors Meyer, Dolan, McLaughlin, '~homas and Chair Houma
NOES; -None
ABSENT; None _ -
NOT VOTING; None r
i` ;~
Mary An oux, Chair of th
Board o Supervisors
of Butte County, California
(SEAL)
(ATTEST):
John S. Blacklock
Chief Administ five
Officer and C1 r of the Board
BY ~ L ~~ a.~~-
Butte County
(res.tet)