HomeMy WebLinkAbout1993-293
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RESOLUTION NO. 93-293
A RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO AUTHORIZING THE PARTICIPATION IN THE SAN BERNARDINO
COUNTY ALTERNATIVE TAX DISTRIBUTION PLAN.
WHEREAS, South San Bernardino County Water District has merged
with the City of San Bernardino and collects property taxes for
payment of debt service; and
WHEREAS, Chapter 3 of Part 8 of Division 1 of the Revenue and
Taxation Code
(commencing with Section 4701)
provides an
alternative procedure for the distribution of property tax levies
on secured roll made by counties on their behalf or as the tax-
levying and tax-collection agency for other political subdivisions;
and
WHEREAS, Section 4702 of the Revenue and Taxation Code
provides for implementation of the alternative tax apportionment
procedures by resolution of the Mayor and Common Council; and
WHEREAS, the one-time payment for unpaid prior secured taxes
and the assurance of receiving one hundred percent of secured taxes
in the year of apportionment for all future years for the South San
Bernardino County Water District is a desired benefit which would
result from adoption of the alternate procedure;
NOW THEREFORE BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL
OF THE CITY OF SAN BERNARDINO as follows:
SECTION 1.
The alternative tax apportionment procedure
set forth in Chapter 3 of Part 8 of Division 1 of the Revenue and
Taxation Code (commencing with Section 4701) is adopted for
distribution of property taxes for South San Bernardino Water
7/12/93
1
RES 93-293
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RESOLlITION OF TIlE MAYOR AND COMMON COUNCIL OF THE CIlY OF SAN BERNARDINO AlITHORIZING THE PARTICIPATION
IN THE SAN BERNARDINO COUNTY ALTERNATIVE TAX DIS1RIBUTION PLAN.
County Water District.
I HEREBY CERTIFY that the foregoing resolution was duly
adopted by the Mayor and Common Council of the city of San
regular
meeting thereof, held on
Bernardino at a
August
, 1993, by
day of
the
2nd
the following vote to wit:
ABSTAIN
ABSENT
Council Members:
NAYES
AYES
x
NEGRETE
x
CURLIN
HERNANDEZ
x
x
OBERHELMAN
OFFICE VACANT
x
POPE-LUDLAM
MILLER
x
R~~' ~k
The foregoing resolution is hereby approved this ~\\) day of
, 1993.
Auaust
-------r- ~-h-l:"?M.
'P6m ~-rMaYOr
city of San Bernardino
APPROVED AS TO FORM
AND LEGAL CONTENT:
JAMES F. PENMAN
city Attorney
~ /j/'(/Yv-tt "
2
RES 93-293
..
~UDITOR/CONTROllER-RECORDER
COUNTY OF SAN 8EIlNARDlNO
JDlTOR/CONTROLLER . 222 Wost Hospltlllty Lono. Fourth Floor
,n 8ornardino. CA 92415-0018 . 19091387-8322
,CORDER. 222 Wost Hospitllity Llno. First Floor
In 8omordino. CA 92415-0022 . (909) 387-8306
ERROL J. MACKZUM. CPA
Auditor/Controller-Recorder
ROBERT L. CALDERON. CIA. CISA
Assistant Auditor/Controller-Recorder
June 11, 1993
~~~~R\W~m\
J~~UN ~. 5 1993jUJ
. -- -------.
::\J[6:[)) .
j U N 1 4 1993
,
!
." - .._._-:.=.-~::_:-_:_.:~_:J
TO: ALL SAN BERNARDINO COUNTY CITIES AND SELF-GOVERNED SPECIAL
DISTRICTS
SUBJECT: INVITATION TO PARTICIPATE IN AN ALTERNATIVE TAX
DISTRIBUTION PLAN
Chapter 3 of Part 8 of Division 1 of the California Revenue and Taxation Code (commencing
with Section 4701) provides an alternative method for distribution of tax levies. The County
plans to implement this alternative property tax apportionment process for all for all agencies
governed by the Board of Supervisors for periods after July 1, 1993.
This alternative process (called the "Teeter plan", after its author) has three major parts:
. First, the County will "buyout" all portions of delinquent secured taxes owed to
the affected agencies. This will result in a one-time payment to each agency of
95 % of their share of all delinquent secured taxes as of the close of business on
June 30, 1993. The remaining 5% must be placed in a permanent Tax Loss
Reserve Fund to cover tax losses incurred when the sale price of the property is
less than the amount of taxes due.
. Second, the County will guarantee that each agency will receive the full amounts
of secured property tax allocated to it for each year starting with fiscal year 1993-
94. During each year we will continue to apportion money to affected agencies
as tax payments are received. In July, following the end ofa fiscal year, we will
make up any difference between the amount allocated to an agency and the
amount apportioned during the year. In other words, the County will make each
agency whole during the final reconciliation process in July.
. Third, the County will receive the share of prior year secured taxes, penalties and
interest which would normally go to each involved agency. A portion of the
County's revenues from current penalties and prior delinquent penalties and
interest also must be retained in the Tax Loss Reserve Fund.
The advantages to agencies are the one-time cash payment for delinquent taxes (distributed using
the more-beneficial current apportionment factors) and the comfort of a stable revenue source
since 100% of allocated taxes are assured.
Board of S\lpt:r"~::',';""
Hl..RR'o' r/\ MA
CU\,,'<t\ AGn",;n:,'i.1:;
MARSHA TUROCl .
JON O. MIKELS
First District
Second District
JERRY !:AVES
B,:Q,8ARA CRAM RIORDAN. , Third District
l,'\'-~:-<r Wf;.~K[R ~~ollrth Oistrict.
Fift~, lJiflrkl
RES 93-293
~_.
.
ABB/LTR
CITIES/SELF-GOVERNED DISTRICTS
June 11, 1993
Page -2-
The County will deal with the uncertain cash flows caused by changing delinquency and payment
rates, and will benefit from penalty and interest revenues.
Tax payments which will be included in this plan are current secured taxes, debt service
payments, secured utility taxes, and State Homeowner's Exemption reimbursement amounts.
Excluded are unsecured tax payments, unitary tax distributions and special assessment payments;
these will continue to be distributed to agencies as in the past. At this time, we believe
supplemental tax payments will be excluded from the alternative process, however this area is
under study and these payments might be included.
Cities and self-governed special districts which desire to participate in this alternative tax
apportionment process are invited to do so. Revenue and Taxation Code (RTC) Section 4715
requires that agencies which do not use the County treasury as their legal depository must adopt
a resolution by July 15 if participation in this alternative process is desired. We are also
requesting such a resolution from any self-governed special district which ~ use the County
treasury as their legal depository so we will have written consent to include these independent
entities in the process.
Entities are advised that the commitment to participate in this process is virtually irrevocable.
RTC 4702 provides for discontinuance of the entire process by action of the Board of
Supervisors either on its own iniative or after receipt of a petition to do so from two-thirds of
the participating entities. There is no provision for withdrawal from the process by an individual
agency at their request.
To aid in deciding whether or not to participate in this process, the attached listing reflects the
amount of taxes receivable for each entity as of June 4, 1993. The final amount distributed will
be 95% of the unpaid tax balance on June 30, 1993, which will be less than shown due to
collections during June.
Further details concerning this alternative process are available from A.B.Brand at
(909) 386-8856 or Ron Leuschen at (909) 386-8829.
EJM:ha
Attachment
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