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Home My WebLink AboutAgr 1991-05-15 (Marin County Auditor/Controller)RK"HARD S. ARROW, CPA Auditor-Controller MILDRED VALENTINE Assistant Auditor-Controller Room #209 (415) 499-6154 OFFICE OF THE. AUDITOR - CONITROLLER CountY`_'_- Marin CIVIC CENTER SAN RAFAEL,. CALIFORNIA 94903 Town of T -buron 1155 Tibua. on Blvd. Tiburon, CA 94920 Dear Bob: July 8, 1991 Attached herewith are signed agreements with your agency pertaining to tax allocations resulting from property annexations completed from July 1, 1980. In addition, Exhibits A and B of each agreement contain amended resolutions pertaining to the allocation of property taxes for periods of July 1, 1980 through June 30, 1990, as wel:L as all annexations occurring subsequent to July 1, 1990. Pursuant to-the above resolutions, attached-is a check in the amount of $82,263.00 representing consideration of the agreement. RSA:ec Sincerely, RICHARD S. ARROW Auditor- ^ont-, -J-i.er Attachments cc: Tom Campanella, County Administrator Dawn Mittleman, LAFCO J. G. Flynn, Tax Manager AGREEMENT THIS AGREEMENT is between the COUNTY OF MARIN ("COUNTY") and the eri+y of ~'/8v Rom ("CITY"). -rv cz,J 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 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 $ Y 1.3• to CITY, as set forth in EXHILBIT 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. IN WITNESS WHEREOF, the parties have executed this agreement this _/,15-'* day of 1991. ATTEST: Clerk ATTEST: Clerk COUNTY OF MARIN B Y • t.. hairma , Board of Supervisors out oG 7-iBVie0/ BY: Mayor APPROVED AS TO FORM: City 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 301 1990 RESOLUTION NO. 91-_]-33 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 faxes 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 cities adopting this resolution that the County will co,ipensate the in the following amounts of principal and interest'.-owing due to the shifting of prior year taxes in error: INTEREST THROUGH CITY: TAXES 12/30/90 TOTAL BELVEDERE 0 0 0 CORTE MADERA 781451 20,613 99,064 FAIRFAX 0 0 0 LARKSPUR 0 0 0 MILL VALLEY 41947 11282 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 301210 71761 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 2nd day of . July , 1991, by the following vote: AYES: Supervisors Bevis,,.. oumj uiere, NOES: none ABSENT: Supervisor. X~VIii Ch. EST: Clerk of th Board Aramburu, Ciacomini rman of the Board of Supervisors 1afco5 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 revenue 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 agencie'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 B BOARD OF SUPERVISORS OF THE COUNTY OF MARIN RESOLUTION PERTAINING To THE ALLOCATION OF PROPERTY TAXES FOR PERIODS AFTER JULY 3, 1990 RESOLUTION NO. 91-1.3'3A 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. 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 Mar in wi l l ~ 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 prior- jurisdiction will be shifted to the annexing s..-: ~a:.+- r.. r. r.,,,~., .1 .,~r^1 tTAc: acc1imni' 1 r)n of nn 1 v some of 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. BE IT FURTHER RESOLVED that the Count Administr9tor is to execute agreements with cities on behalf of the Count(linaaccoranc with this resolution and (2) direct the Auditor-Controller to administer and 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 2nd day of >>1y___, 1990, by the following vote: AYES: Supervisors Bevis, Roumiguiere, Aramburu, Giacomini NOES: none ABSENT: Supervisor Broken Attest • _ . 1 . e9l Clerk of the Baard~ I l Chairman of the! Board of Supervisors }