HomeMy WebLinkAbout98-071BOARD OF ~UPERVISORv
COUNTY OF BUTTE, STATE OF GALIF4RNIA ~.~~
Resolution No. 98-71
RESOLUTION OF THE BOARD OF SUPERVISORS
OF THE COUNTY OF BUTTE PROVIDING FOR A CAP ON THE
ASSESSED VALUE ON LAND SUBJECT TO
WILLIAMSON ACT CONTRACTS
WHEREAS, the purpose of the Williamson Act is to conserve land
for agricultural production and open space; and
WHEREAS, the incentive, for owners of such lands to retain
them in agricultural production or open space, is a reduction in
tax burden, which reduction is accomplished by carrying lands
subject to Williamson Act contracts on assessment rolls at a value
less than the fair market value of such lands; and
WHEREAS, the general reduction in assessed valuation of real
property, which has resulted from Proposition 13, as compared to
its fair market value, has served as a disincentive for owners of
agricultural land to place and keep their lands under Williamson
Act contracts; and
WHEREAS, the valuation of Williamson Act contract lands varies
over time, and sometimes equals the fair market value of such
lands; and
WHEREAS, the County is authorized by Revenue and Taxation Code
Section 423.3 to assess lands under Williamson Act contracts at a
value not to exceed a uniformly-applied percentage of its base-year
value calculated pursuant to Proposition 13; and
WI~EREAS, any loss in property tax revenue to the Caunty
resulting from the application of such uniform percentage will,
under current law, be offset by subventions received from the State
of California for such lands.
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NOW, THEREFORE, BE IT RESOLVED that, pending further order of
this Board, land under Williamson Act contract shall be assessed at
not more than ninety percent (900} of its assessed value under
Proposition 13, and that, beginning with fiscal year 1998-99, such
percentage shall be applied uniformly to all lands under Williamson
Act contract, except any such contract for which a notice of non-
renewal has been given pursuant to Government Code Section 51245.
PASSED AND ADOPTED by the Board of Supervisors of the County
of Butte, State of California, on the 28th day of April 1998 by
the following vote:
AYES: Supervisors Beeler, Dolan, Houx, Josiassen and Chair Davis
NOES : None
ABSENT : None
NOT VOTING : None -----
~, r ~-~ ~ ,.a.'
FRED DAM S , Cha i r
Butte County Board of Supervisors
ATTESTED:
JOHN BLACKLOCK
Chief Administrative Officer
and t},he Clerk of the Board
By ~--,~ f Le y ~ ~t.,!-~j-2
Pr I.:I.:I AvS. 3ES
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