HomeMy WebLinkAboutLetter from Thompson Flat Cemetery District regarding reimbursement# nwrrl*�
May 5, 2014
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OFFICE OF THE AUDITOR -CONTROLLER
ADMINISTRATION BUILDING
25 COUNTY CENTER DRIVE - SUITE 120 - OROVILLE, CA 95965-3383
TEL (530) 538-7607; FAX (530) 538-7693
Re: Reimbursement of Administration Fee Underpayment
In 2012, the California Supreme Court ruled on the case LA vs. City of Alhambra et al, which claimed that the
Vehicle License Fee (VLF) and Sales Tax are not considered property tax revenue when calculating the Property
Tax Administration Fee. As a result of this ruling, the change in Property Tax Administration Fee calculation
produced an overpayment by the cities and an underpayment by the RDA's and Special Districts for the years
2009, 2010 and 2011.
The shift in calculation will result in the RDA and special districts which formerly benefited by underpaying,
absorbing the cost of the overpayment the cities were refunded.
Butte County has since amended the calculation methodology removing the VLF and Sales Tax shift from the
Property Tax Administration Fee calculation. Recalculating 2009, 2010 and 2011 has shown an underpayment by
your agency.
Due to the burden on the agencies, we will deduct the money owed over a three year period.
�Total Amountb�win Payment per year beginning 2014/1:5
16.74 5.58
These amounts will be deducted in two equal installments from your secured distribution in December and
April.
If you have any questions, please call Veda Musler at (530) 538-7740.
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