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HomeMy WebLinkAbout23-098Resolution No. 23-098 RESOLUTION FIXING TAX RATES IN THE COUNTY OF BUTTE FOR FISCAL YEAR 2023-2024 WHEREAS, the Board of Supervisors is required by Government Code Section 29100, pursuant to Article 5, Division 3, title 3 to adopt the rates of taxes on the Secured Roll on or before October 3 of each year; and WHEREAS, California Constitution Article XIII -A as approved by the voters as Proposition 13 at the June 6, 1978 primary election, provides that property taxes levied on county assessed real property shall not exceed one percent (1.00%) of its full taxable value except for amounts required to meet payments on voter approved debt and assessments levied on other than an ad valorem base; and WHEREAS, the State Legislature has enacted statutes to implement the provisions of said Article XIII -A; and WHEREAS, Revenue and Taxation Code section 93 provides that no taxing entity other than the County shall levy an ad valorem property tax except for the amounts needed to make annual payments on general obligation bonds or other indebtedness approved by the voters prior to July 1, 1978; and WHEREAS, Revenue and Taxation Code section 135 and 93 provide that the County shall levy an ad valorem property tax on all taxable value at a rate equal to one dollar ($1.00) per one hundred dollars ($100.00) of full taxable value, and that the revenue from such tax levy shall be distributed to all of the taxing entities within the County in accordance with prevailing statutes; and WHEREAS, amounts needed for annual voter approved debt payments, and the respective tax rates required to raise such amounts, have been determined by the County Auditor; and follows: NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of Butte, State of California, as 1. That said Board does hereby fix a rate of one dollar ($1.00) per one hundred dollars ($100.00) of full taxable value to be applied to the total taxable property included on 2023-2024 Secured Property Tax Roll as compiled by the County Assessor and the State Board of Equalization. 2. That the revenues derived from said tax rate and levy shall be distributed to the various taxing entities in the County, as prescribed by statute, by the County Auditor; and 3. That said Board does hereby fix various tax rates per one hundred dollars ($100.00) of full taxable value, as hereinafter set forth in Exhibit "A", to be applied to the taxable values within the boundaries of the respective entities on the 2023-2024 Secured Property Tax Roll, as compiled by the County Assessor and the State Board of Equalization, to raise revenues to meet annual payments on voter approved bonds and other indebtedness. Revenues derived from such tax rates and levies shall be distributed to the various entities pursuant to prevailing law. PASSED AND ADOPTED by the Board of Supervisors of the County of Butte, State of California, this 12th day of September, 2023 by the following vote: AYES: Supervisors Connelly, Durfee, Ritter, and Chair Kimmelshue NOES: None ABSENT: Supervisor Teeter ABSTAIN: None Tod KRT' Ishue, Chair Butte Ccs my Board of Supervisors ATTEST: Andy Pickett, Chief Administrative Officer and Clerk of the Board of Supervisors Deputy BUTTE COUNTY BOARD OF SUPERVISORS SCHOOL DISTRICT AND SPECIAL DISTRICT DEBT SERVICE TAX RATES For Fiscal Year 2023-24 TAX RATE PER 100 FULLL TAXABLE'VALUE Exhibit "A" Description Title of Bond Rate ,School District. Bond F-edentot'or� and Interest Thermalito Union Elementary School District Therm Elem Election 2004 0.026035 Thermalito Union Elementary School District Therm Elem Election 2018 0.023019 Chico Unified School District CUSD Election 1998 0.019621 Chico Unified School District CUSD Election 2012 0.014500 Chico Unified School District CUSD Election 2016 0.040764 Durham Unified School District DUSD Election 2018 0.051810 Manzanita Elementary School District Manzanita Election 2000 0.031023 Gridley Unified School District GUSD Elem Election 2012 0.010134 Gridley Unified School District GUSD Election 2022 0.045242 Oroville City Elementary School District Oro Elem Election 2002 0.021150 Oroville Union High School District OUHSD Election 2002 0.019681 Paradise Union High School District PUSD Election 2018 0.049628 Oroville Union High School District OUHSD Election 2008 0.017132 Butte -Glenn Community College District Butte College Election 2002 0.017912 Butte -Glenn Community College District Butte College Election 2016 0.019018 Other Bonds: Lake Madrone Water District 1976 2.750000 Other Voter AiMroved Indebtedness: Marysville Joint Union School District Election 2006 0.039999 Marysville Joint Union School District Election 2008 0.045080 Yuba Community College District Election 2006 0.023589 Yuba Community College District Election 2016 0.007890