Marin County Municipal Code Ch. 3.40 Charges for Property Tax Administrative Costs

In accordance with the provisions of Section 97 of the Revenue and Taxation Code (Chapter 466 Stats. 1990) a charge for property tax administrative costs is hereby established effective January 1, 1991, to apply to all of said costs incurred by the county, commencing with the 1989-1990 fiscal year.

(Ord. 3039 § 1, 1990)

The auditor-controller shall, as required by law, allocate the charges proportionately attributable to incorporated cities directly to increase the amount of property tax otherwise allocable to the county.

(Ord. 3039 § 3, 1990)

The auditor-controller shall, and is hereby directed to, determine the amount of said charge proportionately attributable to local jurisdiction other than incorporated cities and may withhold said amount from the distribution of tax allocation.

(Ord. 3039 § 4, 1990)

Any matters not set forth herein, including definitions, allocation provisions, calculations, procedures and related matters shall be determined in accordance with applicable state law.

(Ord. 3039 § 5, 1990)

The additional revenue derived from said charges shall be used only for the assessment, collection and allocation of property taxes.

(Ord. 3039 § 6, 1990)

Any incorporated city or other local jurisdiction which believes that the charges imposed hereunder are improperly or incorrectly allocated to it shall have the right to appeal said determination to the board of supervisors, in writing, not later than thirty days after the city or jurisdiction is sent notice of the amount of said allocation. The board of supervisors shall conduct a public hearing on said appeal. Its decisions shall be final.

(Ord. 3039 § 7, 1990)

For future fiscal years, the auditor-controller will determine the allocable property tax administration costs in accordance with current law and guidelines as established by the State Controller.

(Ord. 3092 § 1, 1992: Ord. 3039 § 9, 1990)