Calaveras County Municipal Code Ch. 3.44 Property Tax Administration Fee

Pursuant to Revenue and Taxation Code Section 97, the board of supervisors of the county imposes an annual fee equal to the administrative costs (as determined by the board) of property tax assessment and collection services. The fee shall be imposed on every city and local jurisdiction for which the county provides property tax assessment and collection services. The fee shall be charged in an amount equal to the county's property tax administrative costs attributable to each such city or local jurisdiction for the previous year.

(Ord. 2167 § 1, 1991).

The proportionate share of property tax administrative costs for each local jurisdiction shall be subtracted from the property tax revenue allocation of that local jurisdiction and shall be added to the property tax revenue allocation of the county. Property tax revenue allocated to the county pursuant to this section shall be used to fund the actual and reasonable costs incurred by the county in assessing and collecting property taxes and in allocating property tax revenues, and shall constitute charges for those services.

(Ord. 2305 § 2, 1993: Ord. 2167 § 2, 1991).

"Local jurisdiction" means every school district and special district or other governmental entity excepting incorporated cities, for or on behalf of which the county provides property tax assessment or collection services.

(Ord. 2167 § 3, 1991).

A. The board sets the 1990-91 fees imposed by this chapter based on fiscal year 1989-90 costs in the amount set forth in Chart H attached to the ordinance codified in this chapter and incorporated herein by reference. Based on the report prepared by David M. Griffith & Assoc., Ltd., dated October 19, 1990, the board finds that the fee amounts set forth in Chart H represent the reasonable cost of providing property tax administrative services attributable to the city and each local jurisdiction receiving an allocation of property tax in the county.

B. In future years the property tax administrative fees shall be determined using the then current property tax apportionment percentages as used in determining the 1989-90 fiscal year fees set forth in Chart H, and the then-current administrative cost apportionment factors, as set forth in Revenue and Taxation Code Sections 97 and 97.5.

(Ord. 2305 § 3, 1993; Ord. 2167 § 4, 1991).