HomeMy WebLinkAboutCC Resolution 8418 (Distribution of Taxes in Annexed Areas)RESOLUTION NO. 8418
A RESOLUTION AUTHORIZING THE SIGNING OF A
CONTRACT, LEASE OR AGREEMENT
THE CITY COUNCIL OF THE CITY OF SAN RAFAEL RESOLVES as follows:
The MAYOR and CITY CLERK are authorized to execute, on behalf of
the City of San Rafael, a contract, lease or agreement with
Marin County on the Distribution of Taxes
in Annexed Areas
a copy= of which is hereby attached and by this reference made a part
hereof.
I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, hereby
certify that the foregoing resolution was duly and regularly intro-
duced and adopted at a Regular meeting of the City Council of said
City held on Monday the 3rd day of June ,
19 91 , by the following vote, to wit:
AYES: COUNCILME1,18ERS: Boro, Shippey, Thayer & Vice -Mayor Breiner
NOES: COUNCILMEMBERS : None
ABSENT: COUNCILMEMBERS : Mayor Mul ryan
rfL ,
JETNNE M. LEONCINI, City Clerk
itREGINAI
AGREEMENT
THIS AGREEMENT is between the COUNTY OF MARIN ("COUNTY") and
the City of San Rafael ("CITY").
W I T N E S S E T H:
WHEREAS, County and City desire to resolve any differences
between them regarding past and future allocation of property taxes
in connection with property that is the subject of annexation; and
WHEREAS, the parties, after negotiation as required by law,
have determined that the best way to achieve this objective is by
the adoption of the Resolutions, attached hereto and incorporated
by reference as EXHIBIT A and EXHIBIT B, by the Board of
Supervisors of the County of Marin and the allocation of property
taxes by the County Auditor -Controller accordingly.
NOW, THEREFORE, in consideration of the mutual promises
contained herein and the public interest advanced thereby, the
parties hereby agree:
.1. CITY and COUNTY hereby agree to accept and to be bound by
all of the provisions of the proposed resolutions set forth in
EXHIBITS A and B hereof, until such time as they are amended by
mutual consent, and further agree to the method of property tax
&allocations set forth in EXHIBIT B.
2. In consideration of the payment of the sum of $37,971 to
CITY, as set forth in EXHIBIT A, CITY hereby waives and
relinquishes any and all claims pertaining to the allocation of
property taxes to CITY by the COUNTY for the period July 1, 1980 to
and including June 30, 1990.
3. The amount identified as "Principal" in EXHIBIT A of this
agreement shall be settled by payment in full to CITY within 10
days of COUNTY'S receipt of a signed copy of this agreement.
4. The amount identified as "Interest" in EXHIBIT A of this
agreement shall be settled as a credit against any obligation of
CITY to COUNTY that is due after July 1, 1991.
5. COUNTY agrees that it will adopt and will not amend said
Resolutions or change the method of allocation set forth in EXHIBIT
B without prior notice to and the consent of CITY.
6. This constitutes the entire agreement of the parties. No
modification or amendment of this agreement shall be valid unless
it is in writing and executed by all parties.
IN WITNESS WHER O , the parties have executed this agreement
this ' day of ,C�Cy� , 1991.
COUNTY
ATTEST:
Clerk
ATTEST:
OF MARIN
BY:
Chairman Board of Supervisors
suPf�y�`�
vl
CCIO 11 ry. C
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B,.�—
ayor
Uity c.1erk
APPROV AS TO FORM:
Count unsel, rin County
APPROVED AS TO FORM:
C1 y Attorney
bosres
EXHIBIT A
BOARD OF SUPERVISORS OF THE COUNTY OF MARIN
RESOLUTION PERTAINING TO THE ALLOCATION OF PROPERTY TAXES
FOR PERIOD JULY 1, 1980 THROUGH JUNE 30, 1990
RESOLUTION NO.
WHEREAS, Part 0.5 of Division 1 of the Revenue and Taxation Code
requires the governing bodies of all agencies involved in a
jurisdictional change to agree by resolution to a negotiated exchange of
property tax revenue, and
WHEREAS, that legislation empowers the Board of Supervisors to negotiate
such property tax exchanges on behalf of all affected special districts,
as well as County funds governed by the Board of Supervisors.
WHEREAS, that Board of Supervisors Resolution No. 79-397 dated December
18, 1979 attempted to comply with the provision of Sec. 99 and 99.1 of
the Revenue and Taxation Code and,
WHEREAS, it was further provided in Section 99 (d) of the R & T code
that such resolution may be amended if circumstances indicate.
WHEREAS, Chapter 966 in the Statutes of 1989 provides that with respect
to validation of allocations of property tax revenues to cities or_
special districts, the provisions of Section 1 of Chapter 966 shall
become operative only upon the passage, by the legislative body of the
affected -taxing entity and by the County, or a resolution affirming
those allocations.
NOW, THEREFORE, BE IT RESOLVED that the County of Marin will rescind
the Board of Supervisors Resolution No. 79-397.
BE IT FURTHER RESOLVED that the County of Marin will enter into new
agreements to achieve the following property tax exchanges related to
all annexations, effective beginning with the 1979-80 fiscal year.
1. County and City Funds. Beginning with the effective fiscal year
after annexation, property taxes will be credited to the affected taxing
agency based on the following formula:
See Attachment I
2. other Agencies governed by the Board of Supervisors and independent
Special Districts. - In addition to tax shifts according to paragraph
1, property taxes accruing to all funds other than County General Fund
and City Funds will be shifted according to the above described formula
when one jurisdiction assumes responsibilities for services not
previously provided by any other jurisdiction. When an annexing
jurisdiction is to assume all of the services provided by a prior
jurisdiction, the above described formula will again be applied. When
an annexation involves assumption of only some of the prior
jurisdiction's services, special negotiation of tax shift will be
required.
EXHIBIT A
BE IT FURTHER RESOLVED that the County Administrator is (1) authorized
to execute agreements with cities on behalf of the County in accordance
with this resolution and (2) direct the Auditor -Controller to administer
and implement this policy to the extent that the current PITS tax system
is operational. At the time the TAPIS system is developed and
operational, the County will renegotiate all tax shift agreements
relative to annexations.
BE IT FURTHER RESOLVED that property tax allocations and formulas
producing those allocations are hereby validated and affirmed by the
Board of Supervisors of the County of Marin upon the signed resolutions
by each effected city.
BE IT FURTHER RESOLVED that in consideration of the
this resolution that the County will compensate the
amounts of principal and interest owing due to the
year taxes in error:
CITY:
INTEREST
THROUGH
TAXES 12/30'/90
cities adopting
in the following
shifting of prior
TOTAL
BELVEDERE
0
0
0
CORTE MADERA
78,451
20,613
99,064
FAIRFAX
0
0
0
LARKSPUR
0
0
0
MILL VALLEY
4,947
1,282
6,229
NOVATO
647,128
168,589
815,717
ROSS
2,580
685
3,265
SAN ANSELMO
5,960
1,536
7,496
SAN RAFAEL
30,210
7,761
37,971
SAUSALITO
80,402
21,232
101,634
TIBURON
82,263
20,610
102,873
TOTAL
931,941
242,308
1,174,249
BE IT FURTHER RESOLVED that County agrees to hold cities harmless from
any liability incurred by reason of improper annexation allocations by
County involving funds of Special Districts as determined by subsequent
qualified audit for the period July 1, 1979 through June 30, 1990.
PASSED AND ADOPTED at a regular meeting of the Board of Supervisors of
the County of Marin, State of California, held on this day of
1990, by the following vote:
AYES:
NOES:
ABSENT:
Attest:
Chairman of the Board of Supervisors
lafco5 EXHIBIT A- ATTACHMENT I
STEPS IN CALCULATING TOTAL GROSS TAX LEVY
RELATIVE TO THE NEGOTIATED TAX EXCHANGE
RESOLUTION FOR PERIOD JULY 1, 1980 THROUGH JUNE 30, 1990
1) CALCULATION OF PRIOR YEAR PROPERTY TAX REVENUE WITHIN THE TAX RATE
AREA
Multiply all prior year tax rovenue for each agency with the
percentage derived by dividing prior year valuation within the
tax rate area by Total prior year assessed valuation for agency:
PRIOR YEAR ASSESSED
VALUE WITHIN TAX RATE
AREA FOR EACH AGENCY
PRIOR YEAR REVENUE OF AGENCY X -------------------------
TOTAL AGENCY'S PRIOR YEAR
ASSESSED VALUATION
2) CALCULATION OF CURRENT YEAR TAX INCREMENT WITHIN THE TAX RATE AREA
Multiply total county wide incremental revenue* with the percentage
derived by dividing base value increment within the aaencie's tax
rate area by incremental valuations, all tax rate areas:
BASE VALUE INCREMENT WITHIN TRA
TOTAL INCREMENTAL
---------------------------------- X REVENUE, ALL TRA'S
INCREMENTAL VALUATIONS, ALL TRA'S
3) APPORTIONING CURRENT YEARS TAX INCREMENT AMONG AGENCIES WITHIN EACH
TAX RATE AREA
Multiply total incremental revenue within the tax rate area by
the relative proportion of local agencies prior year revenue
generated within the tax rate area:
INCREMENTAL REVENUE, X AGENCIES PROPORTION OF PRIOR
WITHIN THE TRA YEAR REVENUE TO TOTAL PRIOR
YEAR REVENUE WITHIN THE TRA
(SEE CALCULATION #1)
4) CALCULATION OF AGENCIES TOTAL TAX REVENUE WITHIN THE TAX RATE AREA
Simply add the amounts of prior year revenue and current tax
increment of each agency within the tax rate area as calculated
above. (Calculation 1 plus 3)
* Difference between current period and prior period's tax revenue
EXHIBIT 8
BOARD OF SUPERVISORS OF THE COUNTY OF MARIN
RESOLUTION PERTAINING TO THE ALLOCATION OF PROPERTY TAXES
FOR PERIODS AFTER JULY 1, 1990
RESOLUTION NO.
WHEREAS, Part 0.5 of Division 1 of the Revenue and Taxation Code
requires the governing bodies of all agencies involved in a
Jurisdictional change to agree by resolution to a negotiated exchange of
property tax revenue, and 41
WHEREAS, that legislation empowers the Board of Supervisors to negotiate
such property tax exchanges on behalf of all affected special districts
as well as County funds governed by the Board of Supervisors.
WHEREAS, that Board of Supervisors Resolution No. dated
complies with the provision of Sec. 99 and 99.1 of the Revenue and
Taxation code from July 1, 1980 through June 30, 1990.
NOW, THEREFORE, BE IT RESOLVED that the County of Marin will enter into
new agreements to achieve the following property tax exchanges related
to all city/county annexations, effective beginning with the 1990-91
fiscal year.
1. County and City Funds. Beginning with the effective fiscal year of
annexation, base property tax revenue will be credited to the annexing
city in an amount equal to the following percentages of base property
tax revenue to the County General Fund accruing for each newly created
tax rate area:
City/Town Credit Rate
Belevedere
42.5
Corte Madera
41.2
Fairfax
48.3
Larkspur
45.0
Mill Valley
53.8
Novato
32.7
Ross
43.1
San Anselmo
51.4
San Rafael
32.9
Sausalito
43.5
Tiburon
29.5
2. Other Agencies governed by the Board of Supervisors and
Independent special Districts. - In addition to tax shifts according to
paragraph 1, property taxes accruing to all funds other than County
General Fund and City funds will be shifted according to the following
described formula. When an annexing jurisdiction is to assume all of
the services provided by_a prior jurisdiction, the property taxes
accruing to the prion- jurisdiction will be shifted to the annexing
••`--- - ---•.- -- 1 ----I •.--- 4 ren of nn 1 v -nmp of
im
EXHIBIT B
the prior jurisdiction's services, or a jurisdiction is to provide a
service which has not been previously provided by any other agency, then
special negotiation of tax shift among the tax affected agencies will be
required.
1,
BE IT FURTHER RESOLVED that the County Administrator is (1) authorized
to execute agreements with cities on behalf of the County in accordance
with this resolution and (2) direct the Auditor -Controller to administer
acid implement this policy at the time the TAPIS system is developed and
operational.
PASSED AND ADOPTED at a regular meeting of the Board of Supervisors of
the County of Marin, State of California, held on this day of
, 1990, by the following vote:
AYES:
NOES:
ABSENT:
Attest:
a
Chairman of the Board of Supervisors