HomeMy WebLinkAboutRes 8140*f
RESOLUTION NO. ff. .,r
OF THE
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
ACCEPTING PLACER COUNTY BOARD OF SUPERVISORS RES. NO. 80-142
RE: MARTIS WOODS/SIERRA PINES ANNEXATION
WHEREAS, the provisions of Section 99 of the Revenue
and Taxation Code of the State of California requires a
negotiated agreement as to the exchange of base property tax
revenues in the event of a jurisdictional boundary modification
within the County; and
WHEREAS, the County of Placer is designated by the
provision of Section 99 of the Revenue and Taxation Code to
negotiate said exchange of base property tax revenues on
behalf of special districts within said County; and
WHEREAS, by Resolution No. 80-142 the County of Placer
has adopted a policy governing exchanges of base property tax
revenues in the event of jurisdictional boundary change;
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors
of the Truckee Donner Public Utility District that the Truckee
Donner Public Utility District accepts and concurs with
Resolution No. 80-142 as adopted by the Board of Supervisors
of the County of Placer on March 18, 1980 and agrees with
the policies and formulas governing exchange of base property
tax revenues as set forth therein.
Passed and adopted at a regular meeting of the Board of
Directors of the Truckee Donner Public Utility District duly
called and held in said District on the -.^ day of /J,'/, \
1981, by the following roll call vote:
AYES :
NOES :
Corbett, Duffy, Kuttel, Maass and Huber.
None.
ABSENT: None.
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
ATTEST:
/^v^w
Roberta C. Huber, President
^<^««-»- >^ - ■t me**
Susan M. Craig. Deputy District Clerk
A
Before the Board of Supervisors
Co
B
unty of Placer, State of California
revenues, and therefore shal 1
the necessary resolution,- and
0
only agency required to adopt
WHEREAS, the Board of Supervisors has adopted policy guide-
lines governing the exchange of property tax revenues for all
pending and future jurisdiction.nl change:-; involving special
districts, which policy guidelines are incorporated herein by
reference and attached hereto as EXHIBIT "A''.
NOW, THEREFORE, BE IT HEREBY RESOLVED as to all pending and
future jurisdictional changes involving special districts:
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Definitions
(a) "Property tax revenues'
nropertv tax revenues.
shall mean "base
(b) "Base property tax revenues" shall mean
nropertv tax revenues accruing to each
affected agency in the fiscal year im-
mediately preceding the respective tax
year (the tax year in which property tax
revenues are apportioned pursuant to
this Resolution), including the amount
of state reimbursement for the home-
owner's* and business Inventory exemptions.
This Resolution, including the policy guidelines
incorporated herein ana attached hereto, shal] con-
stitute the Agreement and Resolution required by
Section 99 of the Revenue and Taxation Code.
3. The Coi Liie i.ounrv Administrative Officer shall, accordino
to the oolicy guidelines, determine for each juris-
dictions! change the amount of property tax revenues
to be exchanged, if any, and shall notify the af-
footed district or districts
y the af-
f his findings.
The County Administrative Officer shall immediately
notify the Auditor-Controller and the LAFCO Executive
Officer of his findings, in order to effect the speedy
completion of all jurisdictior.nl changes.
2Q i
hxhihi: f
'olicy Guidelines fur Exchange of Property Tax Revenue!
in Jurisdictional Changes Involving Special Districts
All annexations whic
1978, through July 2
and there will be no
rax revenues.
h occured during
4, 1979. will be
negotiations or exchange
the period of January I,
considered <is completed
of property
Rt ason LtlR AB 419 has validated all such annexations.
Furthermore, all involved agencies have
established and balance;! their 1979-80 oper-
ating budgets based on current revenues, and
any annexations conducted in that period were
based on existing Law (SR 154) which precluded
such t ransfers.
Jn all annexations which do nol involve an exchange of
service responsibilities among affected agencies, there
will be no negotiations or exchange o( property tax
revenues.
Reasoning: If agencies currently providing services in
an area proposed for annexations are not giving
up any service responsibilities, they should
not give up any existing property tax revenues.
Otherwise, they whould he required to provide
the same level of .services with fewer revenues.
3 . F'X'cn i n ease
i b i 1 i t i e s ,-,,~
for annexntion
.service:; to he funded by the
will be no negotiations or e
when- there is an
when property tax revc
'ave not prevlous1
,-h exchange ot service respons-
es in an area proposed
funded the service or
annexing jurisdiction, there
change of property tax revenues
Reasoning: Services previously provided by another juris-
diction and funded by sources other than
property taxes, such as fees or assessments,
should continue to be funded by such revenues.
Furthermore, since such services were not
previously funded by property tax revenues,
they also should not share in the property
tax increment for that area.
In jur i sdict i oiia 1 changes involving a detachment from one
special district and annexation by another, with the second
district to provide all services formerly provided by the
Gu Ldeiine;
V
t irst I! property revenues rcfi'i ve
the first district from the affected terri
>y
shall be
ipportioned to the annexii d i s I r i e t
I
Reasonins If a district no longo
funded
derive
services to an
provides property tax-
sld no longer i.i
property tax revenue nn that
!n jurisdictions! changes involving the Count' id a
speciaJ ..strict. .th iffecti
ral uatton oi It
area having a market
than $100,000, there will lie no negotia-
tions or exchange of property tax revenues
Reasoning The cost of staff time in negotiations wi i:
usua lly h e greater th :he
tax revenue ?xch.
ount of property
In a 11 annexati ons ot >',rea ter than $100,000 Market Value
involving special districts or the County and a special
district, the County will negotiate an exchange; of property
tax revenues with the special distrtct(s) if there is an
exchange of service responsibilities.
In jurisdictions! change;
by property iaxes ,
by property taxes, there wilJ b
involving districts n< t fundei
an exenanre oi services not fi d
nii negotiations
I
Reason it mere are no
exchanged.
proper! y taxes can t>e