Chapter 3.48
PROPERTY TAX APPORTIONMENT

Sections:

3.48.010    Findings and intent.

3.48.020    Apportionment.

3.48.030    Collection and disbursement.

3.48.040    Circumstances invoking operation of this chapter.

3.48.010 Findings and intent.

The board of supervisors of the county finds and determines that:

A.    As an essential element of the local agency home rule guaranteed by the California Constitution, property taxes collected in a county have always been intended for use in that county.

B.    Proposition 13, as adopted in June of 1978 and amended thereafter, allows the Legislature to specify how the property taxes collected in a county are to be apportioned among the county and the cities and districts therein, but did not contemplate that property taxes would be taken for state purposes or would be apportioned in a manner inconsistent with the home rule provisions of the Constitution of California.

C.    Proposition 98, as adopted in November of 1988 and amended by Proposition 111 in June of 1990, provides that a county’s portion of school funding is the amount of property taxes provided to the schools in the county for fiscal 1987-8, adjusted annually for cost of living increases.  Pursuant to Proposition 98, the state’s portion of school funding is the amount that, when added to the counties’ portion, will bring total school funding up to the level specified in the proposition.

D.    The Legislature of California has expressed its intent to take approximately two billion six hundred million dollars of the property taxes collected in California counties in fiscal 1993-4 and use those funds to pay a substantial part of the state’s portion of school funding or to pay other state expenses, in clear violation of the letter and intent of Proposition 98 and of Articles XIIIA and XIIIB of the California Constitution.

E.    For fiscal 1992-3, available revenues have fallen far short of the expenditures necessary to meet the critical fiscal needs of Amador County, requiring that essential county services be cut substantially.

F.    If the gap between available revenues and necessary expenditures increases to any significant extent for fiscal 1993-4, the county will not be able to fund state mandates and provide for the essential health, safety and general welfare of its citizens that are requisite to meaningful home rule.

G.    If the Legislature acts upon its expressed intent to take approximately two billion six hundred million dollars of the property taxes collected in California counties in fiscal 1993-4 and use those funds to pay a substantial part of the state’s portion of school funding or to pay other state expenses, this county would lose a very significant part of the funding now used to provide critical county services, would be prevented from providing for the essential health, safety and general welfare of its citizens, and would be deprived of meaningful home rule in contravention of the Constitution of California.

H.    Amador County hereby finds that the aforesaid intended state action would constitute an illegal confiscation of the property taxes of this county, in that such action would prevent the county from providing for the essential health, safety an general welfare of its citizens, would prevent the meaningful home rule guaranteed by the Constitution of California, would violate the schools funding scheme of Proposition 98 by requiring this county to pay a substantial part of the state portion of school funding, would violate Section 6 of Article XIIIB of the State Constitution by mandating increased local agency funding of schools without state reimbursement, and would be in excess of the power given to the Legislature in Section 1(a) of Article XIIIA of the State Constitution lawfully to apportion property taxes among the county and cities and districts therein.

I.    Amador County, therefore, determines that it is necessary to take action to prevent the intended state confiscation of the property taxes to be collected in this county for fiscal 1993-4 and to insure the preservation of the constitutionally guaranteed powers of home rule, including the power to provide for the essential health, safety and general welfare of the citizens of the county.  This chapter, therefore, provides for the lawful apportionment among the county and cities and districts therein of the property taxes collected in this county in fiscal 19934.  (Ord. 1329 §1(part), 1993).

3.48.020 Apportionment.

Notwithstanding any provision of state law to the contrary, the apportionment of property taxes among the county, the cities, school districts (including community college districts) and other districts therein shall be in the manner such apportionment was made for fiscal 1992-3 pursuant to Chapter 6 of Part 0.5 of Division 1 of the Revenue and Taxation Code of California.  (Ord. 1329 §1(part), 1993).

3.48.030 Collection and disbursement.

The treasurer-tax-collector and auditor shall collect, apportion and disburse property taxes for fiscal 1993-4 in accordance with Section 3.48.020 unless the board of supervisors, by emergency declaration adopted pursuant to four-fifths vote, specifies an alternative apportionment.  (Ord. 1329 §1(part), 1993).

3.48.040 Circumstances invoking operation of this chapter.

In accordance with the findings and intent of Section 3.48.010, this chapter will become operative, and property taxes shall be collected, apportioned and disbursed in accordance herewith, in the event the state enacts legislation that would result in the aforesaid confiscation of property taxes collected in Amador County in fiscal 1993-4.  (Ord. 1329 §1(part), 1993).