HomeMy WebLinkAboutResolutions 88-373 N.C.S. 11/14/1988Resolution No. 88-37.3 N.C.S.
of the City of Petaluma, California
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PETALUMA, STATE OF CALIFORNIA, ESTABLISHING PROCEDURES
FOR PROPERTY TAX EXCHANGES OCCASIONED BY CITY
AND SPECIAL DISTRICT ANNEXATIONS
WHEREAS, Assembly Bill NO. 8 of the 1979
Legislative Session was enacted into law by Chapter 282,
Stats. 1979, said legislation including Chapter 6 of Part
0.5 "Implementation of Article XIIIA of the California
Constitution" in the Revenue and Taxation Code of the State
of California; and
WHEREAS, Section 99 of said Chapter 6, Part 0.5,
requires that negotiations be accomplished for property tax
exchanges on the occasion of city or special district
annexations, designated in such legislation as
"jurisdictional changes"; and
WHEREAS, the County of Sonoma and the eight cities in
Sonoma County have previously adopted blanket agreements for
property tax exchanges occasioned by city annexations in
order to facilitate orderly and expeditious jurisdictional
changes; and
WHEREAS, the cities and County executed an
agreement in 1984 regarding distribution of sales tax within
cities' incorporated territory; and
WHEREAS, the cities and County have negotiated
pursuant to that agreement and have not changed the present
sales tax distribution; and
WHEREAS, the Sonoma County Board of Supervisors
and the City Councils of the eight cities in the County wish
to amend said agreement for property tax exchanges.
NOW, THEREFORE, BE IT RESOLVED by the City Council
of the City of Petaluma to apply the following procedures in
property tax exchanges occasioned by city and special
district annexations:
88-373
Res No ............... N.C.S.
a. Annexations which involve no transfer of
service responsibilities from one jurisdiction to another
will not,unless otherwise stipulated by the Board of
Supervisors, require an exchange of property tax revenues.
b. Agencies will receive no apportionment of
property tax revenues from areas entirely detached from the
agencies unless otherwise stipulated by the Board of
Supervisors.
C. in the case of city annexations, the following
formula will be applied except as might be amended by
Sections d or e below:
1. Within the annexed area the County will
receive a percentage share equal to the highest percentage
share within any tax code area of the city, except as
provided in paragraph 2 below.
2. The city will receive a percentage share
equal to the sum of shares of special districts from which
the area would be detached, and which have service
responsibilities that would be transferred to the city, plus
the difference between the County share in the annexed area
and the highest percentage share received by the County
within any tax code area of the city plus such additional
share from the County General Fund as required to increase
the city share to 75% of the highest city share within the
city.
d. If the County percentage share in the annexed
area prior to any exchange is less than the highest County
percentage share in any tax code area within the city, then
the County share in the annexed area will remain unchanged
unless the county share is reduced by the provisions of
paragraph c.2. above. The purpose of this section is to
prohibit an increase in the percentage share received by the
County in any annexed area as a result of this tax exchange
agreement.
e. The Board of Supervisors or the City Council
of. any annexing city may call for a separate and different
tax exchange agreement for any annexation. If a separate
agreement is called for by the Board of Supervisors or a
City Council, then written notification of such
determination shall be given to the other affected agency
prior to completion of proceedings on the annexation by the
Local Agency Formation Commission.
BE IT FURTHER RESOLVED that this agreement for
property tax exchanges shall apply for all city and special
district annexations after January 1, 1989.
Reso. 88-373 NCS
BE IT FURTHER RESOLVED that this resolution shall
become effective only when and if the Board of Supervisors
and all City Councils of the eight cities in the County pass
resolutions agreeing to the same procedure for tax exchanges
contained in this resolution.
Under the power and authority conferred upon this Council by the Charter of said City.
REFERENCE: I hereby certify the foregoing Resolution was introduced and adopted by the Approved a
Council of the City of Petaluma at a (Regular) (Adjourned) ($Widml� meeting j
14th November a8 on the .... ................... day of............................._.............................., 19......_., by thefollowing vote:ney
AYES: Cavanagh, Tencer, Sobel, Woolsey, Balshaw, Vice Mayor Davis, Mayor Hil
NOES: 0
ABSENT: 0
ATTEST: ................... .......... ..... ......................
ity Clerk
Council File ...................................
CA 10-85 Res. No. ....$.H.-.3.73... .... N.C.S.