Chapter 19
PROPERTY TAX ADMINISTRATION FEE

Sections:

19-1.    Purpose and intent.

19-2.    Factual basis for establishing fee.

19-3.    Computation of fee.

19-4.    Duties and responsibilities of auditor.

19-5.    Receipt of fee.

19-6.    Severability.

19-1 Purpose and intent.

It is the intent of the board of supervisors in adopting this chapter to implement the provisions of chapter 455 of Statutes of 1990 (SB 2557) to assess the cities, special districts, school districts, county superintendent of schools and community college districts for their proportionate share of the costs associated with the administration of the property tax collection in Colusa County. This chapter is adopted with the recognition that certain provisions of SB 2557 are unclear as to whether an ordinance is required to implement its provisions. (Ord. No. 529 (part).)

19-2 Factual basis for establishing fee.

The property tax administration fee set forth herein is based on the following facts:

(a) Senate Bill 2557, chapter 455 of 1990 Statutes of California, provides the county and/or the county auditor the authority to establish and charge local jurisdictions and special districts in the county as the latter are defined in the California Revenue and Taxation Code for the reasonable property tax administrative costs attributable to such local jurisdictions and special districts; and

(b) The county auditor has determined, in accordance with the provisions of Senate Bill 2557, and the Guidelines for County Property Tax Administration Charges promulgated by the California State Comptroller Office through the County Accounting Standards and Procedures Committee, the property tax administrative costs attributable to the school and special districts in the county; and

(c) Senate Bill 2557 authorizes the property tax administration charges to be charged effective January 1, 1991, for the 1989/90 fiscal year and for the entirety of each fiscal year thereafter.

(d) It is the intent of the board of supervisors by this chapter to authorize and direct the county auditor to compute and collect a tax administrative fee to assess school districts, county superintendent of schools and community college districts for their proportionate share of the costs associated with the administration of property tax in Colusa County for the fiscal year 1990-91 and thereafter. Further, it is the intention of the board of supervisors that the fees collected as provided in this paragraph shall be placed in trust pending the decision of the trial court in the case entitled California School Boards Association, et al., vs. Controller Gray Davis, et al., Sacramento County Superior Court case number 518477. (Ord. No. 529 (part); Ord. No. 535.)

19-3 Computation of fee.

The auditor is hereby authorized and instructed to compute the property tax administration fee proportionately attributable to all local jurisdiction, as more particularly set forth in Revenue and Taxation Code section 97, et seq. (SB 2557) and the Guidelines for County Property Tax Administration Charges promulgated by the California State Comptroller Office through the County Accounting Standards and Procedures Committee and to submit an invoice to said jurisdiction for services rendered as so computed for the prior fiscal year; and for each fiscal year thereafter; and to withhold from the incorporated city or cities whose boundaries are located within the boundaries of the county that amount of costs attributable to such city or cities for property tax administration computed as described above. (Ord. No. 529 (part).)

19-4 Duties and responsibilities of auditor.

At least once each fiscal year, the county auditor shall report the amount of actual costs and allowable overhead costs to the board of supervisors and to any other person or jurisdiction on request. The additional revenue received by Colusa County pursuant to this chapter shall be used to fund the actual costs of assessing, collecting and allocating property taxes. (Ord. No. 529 (part).)

19-5 Receipt of fee.

The treasurer is to receipt such funds received. (Ord. No. 529 (part).)

19-6 Severability.

If any provision of this chapter or the application thereof to any person or circumstances is held invalid, the invalidity shall not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this act are severable. (Ord. No. 529 (part).)