San Luis Obispo County Municipal Code Ch. 3.20 Real Property Tax Administrative Charges

For the purpose of this chapter, the following terms shall have the following meaning:

"Affected local jurisdiction" shall refer to all governmental entities other than incorporated cities which receive allocations of real property tax from the county. Affected local jurisdictions include, but are not limited to, school districts, redevelopment agencies, and special districts.

"County property tax administrative expense" shall refer to the total, for a given fiscal year, of all costs of the county assessor, county tax collector, and county auditor involved in assessing, collecting, and allocating property tax plus all applicable administrative overhead costs allowable under federal Circular A-87. The amount shall be determined each year based upon a cost report prepared in accordance with Revenue and Taxation Code Section 97 reflecting the county's costs with respect to assessing, collecting, and allocating property tax.

"Proportionate share" shall refer to a fraction computed for each affected local jurisdiction as follows:

(1) The numerator of the fraction is the amount of property tax which would be allocated to the affected local jurisdiction without regard to the property tax administrative charge imposed by this chapter.

(2) The denominator is the total property tax allocated to counties, cities, and all affected local jurisdictions.

(Ord. 2512 § 7 (part), 1991)

Commencing in the 1990-1991 fiscal year, and continuing annually thereafter, there is imposed on every affected local jurisdiction an annual property tax administrative charge. The amount of said charge in a given fiscal year shall be equal to the affected local jurisdiction's proportionate share of county property tax administrative expense for the prior fiscal year.

(Ord. 2512 § 7 (part), 1991)

Commencing in the 1990-1991 fiscal year, and continuing annually thereafter, the county auditor shall compute the property tax administrative charge for each affected local jurisdiction and submit invoices therefor to each affected local jurisdiction. Pending receipt of payment of each invoice, the auditor shall withhold from each affected local jurisdiction the lesser of the following amounts:

(1) The amount of the invoice; or

(2) One-half of any increased property tax allocation to which an affected local jurisdiction may be otherwise entitled.

Any invoice for property tax administrative charges which remains unpaid in whole or in part after thirty days shall bear interest at the legal rate established pursuant to Section 685.010 of the Code of Civil Procedure on the unpaid balance.

(Ord. 2512 § 7 (part), 1991)