HomeMy WebLinkAboutRES NO 100-95RESOLUTION NO. 1 0 0 ' 9 5
A RESOLUTION PROVIDING FOR THE
ADJUSTMENT OF PROPERTY TAX REVENUES
UPON LOCAL AGENCY JURISDICTIONAL
CHANGE RESULTING FROMANNEXATION NO.
384, LAFCO PROCEEDING NO. 1188,
MADISON NO. I ANNEXATION (WARD 1).
WHEREAS, Section 99 of the Revenue and Taxation Code (enacted
by Chapter 282, amended by Chapter 1161, Statues of 1979) provides
that prior to the effective date of any local agency jurisdictional
change, other than a city incorporation or formation of a new district
as defined in Section 2215 of the Revenue and Taxation Code, the
governing bodies of all agencies whose service areas or service
responsibilities would be altered by such change shall determine the
amount of property tax revenues to be exchanged between and among
such affected agencies; and
WHEREAS, Section 99(b) of the Revenue and Taxation Code provides
that no such jurisdictional change may become effective until each
county and city included in such negotiation agrees, by resolution,
to accept the negotiated exchange of property tax revenues; and
WHEREAS, Section 99(b) of the Revenue and Taxation Code further
provides that in the event that such a jurisdictional change affects
the service area or service responsibility of one or more special
districts, the Board of Supervisors of the County in which such
district or districts are located shall, on behalf of the district
or districts, negotiate any exchange of property tax revenues; and
WHEREAS, the Kern County Local Agency Formation Commission has
requested that the Kern County Board of Supervisors and the City
Council of the City of Bakersfield determine property tax revenues
which should be exchanged between and among the local agencies
involved in the pending jurisdictional change identified as:
CITY OF BAKERSFIELD
Annexation No. 384, LAFCO Proceeding No.
(MADISON NO. I Annexation);
1188,
and
WHEREAS, the County Administrative Officer, on behalf of
the Board of Supervisors, and the City Manager, on behalf of the City
Council of the City of Bakersfield, have examined and conferred
regarding the Notice of Filing regarding LAFCO Proceeding No. 1188,
and found and reported to their respective governing bodies the
determinations set forth in this resolution.
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of
Bakersfield as follows:
1. That, provided the Board of Supervisors of the County of
Kern adopt a resolution concurring in determination made herein, a
determination is hereby made that there will be no transfers of
service responsibilities to the City of Bakersfield from local
agencies currently deriving general property tax revenues from the
area of the proposed City of Bakersfield Annexation No. 385 by reason
of such annexation, except as follows:
County of Kern General Fund ...... Partial (37.5000%)
County of Kern Fire Fund ......... Full
and, accordingly, that 37.5000 percent of all property tax revenues
(both base and factor) which accrue within the tax rate areas
comprising the proposed City of Bakersfield Annexation No. 385 for
fiscal year 1995-96 and thereafter should be transferred to the City
of Bakersfield as follows:
From County of Kern General Fund, that portion determined
by using the following formula: The total property tax
revenues received by the City of Bakersfield (A) plus the
total property tax revenues received by the County of Kern
from within the City of Bakersfield (B), divided by the
property tax revenues received by the City of Bakersfield
(A) equals the property tax percentage (C). The property
tax revenues received by the County of Kern General Fund
from the proposed annexed area (D) are multiplied by the
property tax percentage (C), which equals the property tax
to be received by the City of Bakersfield for the annexed
area (E).
(A + B) + A = C%
D x C% = E
It is estimated that the amount that would have been transferred
for the fiscal year 1995-96 is as follows:
Tax Rate Area 056-018
Kern County General Fund
Current Entitlement
Transfer to City
"Base Amount"
% Annual Tax "Increment"
$0 $0
32.5491% 12.2059%
Fire Fund
"Base Amount"
% Annual Tax "Increment"
$0 $0
9.5215% 9.5215%
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Tax Rate Area 056-081
Kern County General Fund
"Base Amount"
% Annual Tax "Increment"
Fire Fund
"Base Amount"
% Annual Tax "Increment"
Current Entitlement Transfer to City
$ 29.48 $ 11.06
19.9302 % 7.47%
$ 14.10 $ 14.10
9.5215% 9.5215%
From Kern County Structural Fire Protection Area, the
entire amount of the property tax revenues currently
collected on behalf of the Kern County Structural Fire
Protection Area from the area of the proposed annexation
will be paid to the City of Bakersfield.
2. That if a master property tax exchange agreement between
the Kern County and the City of Bakersfield is executed within 90
days of the approval of this annexation by the Kern Local Agency
Formation Commission, the above determined transfer of property tax
revenues shall be modified to be consistent with the property tax
exchange provision of said agreement.
3. The Clerk of the City of Bakersfield is directed to inform
the Board of Supervisors of the County of Kern, the managers of
service areas named herein, the Kern County Local Agency Formation
Commission, and the Kern County Auditor-Controller of the aforesaid
determination by transmittal to them of certified copies of this
resolution.
000'
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I HEREBY CERTIFY that the foregoing Resolution was passed and
adopted by the Council of the City of Bakersfield at a regular meeting
thereof held on JUN 14 1~ , by the following vote:
AYES; COUNCILMEMBER DeMOND, CARSON, SMiTH, McDERM01'I', I~B$1~S, CHOW, SALVAGGIO
NOES: COUNCILMEMBER
ABSTAIN: COUNCILMEMBER
ASSENT: COUNCILMEMBER
CITY CLERK and Ex Officio Clerk of the
Council of the City of Bakersfield
APPROVED
BOB RIC~'
MAYOR of the City of Bakersfield
APPROVED as to form:
CITY ATTORNEY'S OFFICE
JUDY K.
City Attorney
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CASA LOIdA ~
PA.K i ~" i
'd
P.O.B.
BAKERSFIELD
!
ANNEXATION OF
MADISON No. I
TO TH~ CITy Mr
SCALE:
~00 0 ~a~ 400
EXHIBIT "B"