Chapter 3.44
PROPERTY TAX ADMINISTRATIVE CHARGE
Sections:
3.44.010 Authority for charge.
3.44.020 Imposition of property tax administrative charges.
3.44.030 Invoicing for payment of district property tax administrative charges.
3.44.050 Alternative method of collecting property tax administrative costs.
3.44.010 Authority for charge.
Revenue and Taxation Code 97 as amended by Senate Bill No. 2557, Chapter 466 of the Statutes of 1990, authorizes the imposition of a county charge upon local jurisdictions in Amador County including but not limited to cities, school districts, special districts, and other local jurisdictions (collectively "local jurisdictions" hereinafter) to offset the costs of property tax administration incurred by the county commencing with the fiscal year 1989-90. The Legislature expressly recognized and intended that since the adoption by the voters of Article XIII A (Proposition 13) of the California Constitution county governments have borne an unfair and disproportionate part of the financial burden of assessing, collecting, and allocating property tax revenues for local jurisdictions. Therefore, said Legislature amended Revenue and Taxation Code 97 to allow adjustments in revenues provided to said local jurisdictions to constitute charges by counties for the assessment, collection, and allocation of property taxes, not to exceed the actual costs reasonably borne by each respective county for those activities. (Ord. 1258 §1(part), 1991).
3.44.020 Imposition of property tax administrative charges.
A. The county auditor shall determine for the 1989-90 fiscal year and each fiscal year thereafter the actual property tax administrative costs incurred by the county and allocate them among the local jurisdictions using the method set forth in Revenue and Taxation Code 97.
B. Said property tax administrative costs allocated to each city shall be deducted from the property tax revenue distributed by the county to each said city. The result of said allocation and deduction of property tax administrative costs from the property tax revenue distributed by the county to the city shall be known as the "city property tax administrative charge." The county auditor shall annually inform the city council of each city of the city property tax administration charge allocated to said city and the property tax administrative costs on which the charge is based.
C. The county auditor shall bill annually all school districts, special districts, and other local jurisdictions except for cities ("districts" hereinafter) the property tax administrative costs allocated to each said district. The result of said allocation and billing of administrative costs to said districts shall be known as the "district property tax administrative charge." The county auditor shall annually inform the legislative body of each district of the district property tax administration charge allocated to each said district and the property tax administrative costs on which the charge is based. (Ord. 1258 §1(part), 1991).
3.44.030 Invoicing for payment of district property tax administrative charges.
After the amount of the property tax administrative charge for each district is calculated by the county auditor for each fiscal year said county auditor shall, commencing in fiscal 1990-91 for fiscal year 1989-90, submit an invoice for said district property tax administrative charge to each said district for county services rendered in the prior fiscal year. (Ord. 1258 §1(part), 1991).
3.44.040 Use of charge.
The county shall use the amount collected from the property tax administrative charges only to fund the actual costs of assessing, collecting, and allocating property taxes as allowed by law. (Ord. 1258 §1(part), 1991).
3.44.050 Alternative method of collecting property tax administrative costs.
The county may retain up to one-half of any increased property tax allocation to which any local jurisdiction may be otherwise entitled unless the county receives additional revenues in the form of the property tax administrative charges pursuant to this chapter. (Ord. 1258 §1(part), 1991).