HomeMy WebLinkAboutRES NO 55-94RESOLUTmN NO. $ 5 - 9 4
A RESOLUTION PROVIDING FOR THE ADJUSTMENT OF
PROPERTY TAX REVENUES UPON LOCAL AGENCY
JURISDICTIONAL CHANGE RESULTING FROM
ANNEXATION NO. 3?4, LAFCO PROCEEDING NO. 1156,
HAGEMAN NO. I ANNEXATION (WARD 4).
~'rIEREAS, 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 sbal! 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
bebgH' 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 BAKERSFII~'.F)
Annexation No. 374, LAFCO PL~ No. 1156,
(Hageton NO. 1 A,~n,~'=ti~n);
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. 1156, 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 serving in the area of the proposed City of Bakersfield
Annexation No. 374 by reason of such annexation, except as follows:
County of Kern General Fund ........... Partial (45. 4986%)
and, accordingly, that 45. 4986 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. 374 for fiscal year 1994-95 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%
DxC%=E
It is estimated that the amount to be transferred for the fiscal year 1994-95 is as
follows:
Kern County General Fund
Current Entitlement Transfer to City
Tax Rate Area 116-031
"Base Amount"
% Annual Tax "Factor"
$11,561.63 $5,260.38
32.5008% 14.7874%
Tax Rate Area 116-039
"Base Amount"
% Annual Tax "Factor"
$0.00 $0.00
32.5008% 14.7874%
Tax Rate Area 116-004
"Base Amount"
% Annual Tax "Factor"
$0.00 $0.00
32.5008% 14.7874%
The amounts to be transferred in future years shall be determined in the same manner
using then current "base" and "factor" figures.
From Kern County Structural Fire Protection Fund, the entire amount
of the property tax revenues collected on behalf of the Kern County
Structural Fire Protection Area from the area of the proposed annexation
willbe paid to Kern County onlybecause Kern County has formally agreed
to provide fire protection service to this area after annexation.
~
ORIGINAL
2. 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 Commlssion, and the Kern County Auditor-
Controller of the aforesaid determined by trensmittai to them of certified copies of
this resolution.
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ORIGINAL
I HI~RI~BY CERTIFY that the foregoing Resolution was passed and ado!oted
by the Council of the City of Bakersfield at a regular meeting thereof held on
]~ 2 0 ~ , by the following vote:
IK)ES: cOUNCILMEMI~ERS
/~BSTAIN: coUNCILMEMBERS
,~F.~'T: cOUNCILMEMBERS
CITY CLERK and Ex Officio Clerk of the
Council of the City of Bakersfield
APPROVED APR 2 0 '~,
BOB PRIC~.
MAYOR of the City of Bakersfield
APPROVED as to form:
By: ~
Acti~ City Atto~ney
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ORIGINAL