Chapter 5.07 — PROPERTY TAX ADMINISTRATIVE COST

RECOVERY Section

• 5.07.001 Property tax administrative cost recovery
• 5.07.002 “Local jurisdiction” defined
• 5.07.003 Clerk-Auditor-Recorder report
• 5.07.004 Public hearing
• 5.07.005 Findings and determinations
• 5.07.006 Collection of property tax administrative costs

In each fiscal year, the county shall receive from, or on behalf of, every incorporated city and every other local jurisdiction for which the county provides property tax assessment and collection services, an amount equal to the county’s property tax administrative costs proportionately attributable to such incorporated city or local jurisdiction for the previous fiscal year. (1966 Code, § 22-1) (Ord. 590, § 1(part); Ord. 842, § 1(part), 2009) § 5.07.002 “LOCAL JURISDICTION” DEFINED. For the purpose of this chapter, the following definition shall apply unless the context clearly indicates or requires a different meaning. LOCAL JURISDICTION. The county and every school district, redevelopment agency, special district or other governmental entity, excepting incorporated cities, for or on behalf of which the county provides property tax assessment or collection services. (1966 Code, § 22-2) (Ord. 590, § 1(part))

In every fiscal year, the Clerk-Auditor-Recorder shall report to the Board of Supervisors the property tax-related costs to the Assessor, Tax Collector and Auditor, including the applicable administrative overhead costs permitted by the federal circular A87 standards last approved by the State of California for the county, for the previous fiscal year, proportionately attributable to each incorporated city and to each local jurisdiction in the ratio of property tax revenue received by each incorporated city and local jurisdiction divided by the total property tax revenue received by all incorporated cities and local jurisdictions in the county for the previous fiscal year. The report shall constitute proposed charges against each incorporated city and local jurisdiction for its proportion of the administrative costs. (1966 Code, § 22-3) (Ord. 590, § 1(part))

(A) After its receipt of the report from the Clerk-Auditor-Recorder of the property tax-related costs of the Assessor, Tax Collector and Auditor proportionately attributable to each incorporated city and local jurisdiction in the county for the previous fiscal year, the Board of Supervisors and the Clerk-Auditor-Recorder shall jointly hold a public hearing at which any incorporated city and local jurisdiction may file written objections to the report of the Clerk-Auditor-Recorder, and at which any person may make oral or written presentations concerning the report, at a regularly scheduled meeting of the Board of Supervisors. (B) The Clerk of the Board shall publish notice of the time and place of the hearing and a general explanation of the matter to be considered as required by Cal. Gov’t Code § 66018; and the Clerk of the Board shall mail notice of the hearing, including a general explanation of the matter to be considered and a statement that the data required by the section is available, together with a copy of the report, to every incorporated city and local jurisdiction in the county. (1966 Code, § 22-4) (Ord. 590, § 1(part))

(A) After hearing, the Board of Supervisors and the Clerk-Auditor-Recorder shall severally make findings and determinations on the report and on each written objection received, and the Board of Supervisors and the Clerk-Auditor- Recorder shall severally determine the property tax administrative costs proportionately attributable to each incorporated city and, to each local jurisdiction for the prior fiscal year. (B) The Clerk of the Board shall give notice to every incorporated city and to each local jurisdiction in the county of the findings and determinations. (1966 Code, § 22-5) (Ord. 590, § 1(part))

(A) For the purpose of the computations required by Cal. Revenue and Taxation Code § 97, the amount of property tax presumed to have been received by the county in the prior fiscal year shall be increased by the amount of property tax administrative costs for the prior fiscal year attributable in incorporated cities. (B) The Clerk-Auditor-Recorder shall submit an invoice to all local jurisdictions other than the county for the property tax administrative costs for the prior fiscal year attributable to the local jurisdictions. (C) In addition to any remedy otherwise available to it, the county may retain up to one-half of any increased property tax allocation to which an incorporated city or a local jurisdiction may otherwise be entitled, but not to exceed the amount of property tax administrative costs to which the county is entitled plus accrued interests. (D) Any invoice for property tax administrative costs which remains unpaid in whole or in part after 30 days and for which the county is unable to retain increased property tax allocations, shall bear interest at the legal rate per annum established pursuant to Cal. Code of Civil Procedure § 685.010, on the unpaid balance thereof. (1966 Code, § 22-6) (Ord. 590, § 1(part))