Shasta County Municipal Code Ch. 2.18 Auditor-Controller

A. The auditor-controller shall, in accordance with Section 97 of the Revenue & Taxation Code, determine the 1989-90 fiscal year property tax administrative costs proportionately attributable to local jurisdictions other than the county and cities, by adding the property tax-related costs of the assessor, tax collector, and auditor, including applicable administrative overhead costs as permitted by federal Circular A-87 standards, and multiplying the sum of those amounts by the ratio of property tax revenue received by jurisdictions other than the county and cities divided by the total property tax received by all local jurisdictions in the county for that fiscal year. Notwithstanding any other provision of law, this amount shall be calculated for each fiscal year commencing with the 1989-90 fiscal year, and the auditor shall, commencing in fiscal year 1990-91, submit an invoice to these jurisdictions for services rendered in the prior fiscal year.

B. Each year, the auditor-controller shall prepare a report and recommendation to the board of supervisors which shall be the basis upon which the board, by resolution, sets the yearly property tax administration fee for each taxing agency.

(Ord. 91-3 § 1, 1991)