Chapter 18B
WALNUT RANCH SPECIAL TAX

Sections:

18B-1.    Purpose and intent.

18B-2.    Terms of financial assistance and collection.

18B-3.    Accountability provisions.

18B-4.    Ballot proposition.

18B-1 Purpose and intent.

It is the intent of the board of supervisors to assist the residents of the Walnut Ranch unincorporated area (hereinafter “area”) residing in the portion of the unincorporated portion of the county of Colusa shown on the map (Attachment 1 to the ordinance codified in this chapter) in their effort to achieve ultimate annexation with the city of Colusa through the Colusa local agency formation commission process. The residents of the area have requested financial assistance in this endeavor in the amount of ninety thousand dollars from the county and also wish to repay the county for the sum of county general fund monies within a two-year period through the levying of a special tax on their real property parcels as a precondition to the advancement of the requested financial assistance from the county. The special tax proceeds, upon receipt by the county, are to be considered discretionary general fund monies, available for any lawful expenditure purpose. This special tax shall hereafter be known as the “Walnut Ranch special tax ordinance.” (Ord. No. 741, § 1 (part).)

18B-2 Terms of financial assistance and collection.

The following terms and conditions govern the advancement of the requested financial assistance and repayment to the county:

(a) Upon the area residents’ approval of the special tax levy set forth herein by the necessary two-thirds or better vote of eligible registered voters residing in the area at a special election in 2011 to be held, the county shall create a special account in the county treasury and deposit the sum of ninety thousand dollars for use by the area residents in paying for the costs of a local agency formation commission annexation to the city of Colusa application and related processing costs.

(b) The special tax enacted herein shall repay the county for the cost of the sum to be advanced, provided that the special tax is approved, the estimated cost of the special election and six percent simple interest per year. The special tax shall be levied on all real property parcels in the area for a two-year period commencing in 2011 upon the voter approval of said special tax.

(c) The special tax shall be collected as a part of the Revenue and Taxation Code property tax billing process from the property tax assessments of the real property parcels in the area by the county treasurer-tax collector. All Revenue and Taxation Code property tax billing procedures and collection statutes as well as all delinquent penalty and interest provisions shall apply to the collection of the special tax enacted herein.

(d) Each real property parcel in the area, if the special tax is approved by the area voters, shall be levied a special tax of six hundred eighty-seven dollars and fifty-seven cents per year per parcel for a two-year period commencing in 2011 and including 2012. The special tax levy shall terminate on December 31, 2012. (Ord. No. 741, § 1 (part).)

18B-3 Accountability provisions.

Pursuant to Government Code Sections 50075.1 and 50075.3, the following accountability provisions shall apply to this special tax levy and proceeds:

(a) The county auditor-controller shall create a special account in the county treasury entitled “Walnut Ranch repayment proceeds” and all special tax proceeds collected pursuant to this chapter shall initially be deposited in this account during the two-year period of property tax bill collection by the county treasurer-tax collector upon receipt of the tax proceeds. The county auditor-controller shall thereafter, upon deposit of the tax proceeds, transfer the tax proceeds to the county general fund account in the normal course of county business and budgeting for discretionary general fund use as set forth in the approved county budget for that fiscal year. The county auditor-controller and county treasurer-tax collector shall appropriately record and account for the receipt and transfer of the special tax proceeds consistent with applicable government accounting standards.

(b) The county auditor-controller shall prepare and present to the board of supervisors for their review an annual report of the special tax proceeds collection results and any delinquent amounts owing from area parcel owners pursuant to Government Code Section 50075.3. (Ord. No. 741, § 1 (part).)

18B-4 Ballot proposition.

Pursuant to Government Code Article 13C, Section 2(d) and Sections 50077 and 53724, the Walnut Ranch unincorporated area special tax measure shall be placed on the April 12, 2011, special election ballot for voter approval. If less than two-thirds of the eligible registered voters of the area approve the measure at the April 12, 2011, special election, the tax shall not be imposed and the ninety-thousand-dollar sum from the county will not be set aside and subsequently paid out to area residents for the purpose set forth in section 18B-1. The April 12, 2011, special election shall be conducted by mailed ballot only. (Ord. No. 741, § 1 (part).)