HomeMy WebLinkAboutRES NO 117-94RESOLUTION NO.'1 1 ? ' 9 4
A RESOLUTION PROVIDING FOR THE
ADJUSTMENT OF PROPERTY TAX REVENUES
UPON LOCAL AGENCY JURISDICTIONAL
CHANGE RESULTING FROM ANNEXATION NO.
378, LAFCO PROCEEDING NO. 1161, UNION NO.
10 ANNEXATION (WARD I).
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. 378, LAFCO Proceeding No. 1161,
(Union No. 10 Annexation);
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. 1161, 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. 378 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. 378 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 tbr the annexed area (E).
(A + B)/A = C%
DxC%=E
It is estimated that the amount that would have been transferred from the Kern County
General Fund for the fiscal year 1994-95 is as follows:
Kern County General Fund
Current Entitlement
Transfer to City
Tax Rate Area 056-001
Base Amount" $0 $0
Annual Tax "Factor" 32.5489% 14.8092%
Tax Rate Area 056-016
"Base Amount"
% Annual Tax "Factor"
$0 $0
32.5585% 14.8136%
Tax Rate Area 056-018
"Base Amount"
% Annual Tax "Factor"
$6,287.50 $2860.72
32.5491% 14.8093%
Tax Rate Area 056-020
"Base Amount"
% Annual Tax "Factor"
$11,539.76 $5,250.43
32.5221% 14.7971%
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Tax Rate Area 056-038
"Base Amount"
% Annual Tax "Factor"
$15,808.61 $7,192.70
32.5490% 14.8093 %
Tax Rate Area 056-0039
"Base Amount"
% Annual Tax "Factor"
$11,842.70 $5,388.26
32.5490 % 14.8093 %
Tax Rate Area 056-040
"Base Amount"
% Annual Tax "Factor"
$6,804.36 $3,095.89
32.5219% 14.7970%
Tax Rate Area 056-044
"Base Amount"
% Annual Tax "Factor"
$10.72 $4.88
32.5490 % 14.8093 %
Tax Rate Area 056-045
"Base Amount"
% Annual Tax "Factor"
$7,855.43 $3,574.11
32.5221% 14.7971%
Tax Rate Area 056-049
"Base Amount"
% Annual Tax "Factor"
$54.55 $24.82
32.5490 % 14.8093 %
Tax Rate Area 056-050
"Base Amount"
% Annual Tax "Factor"
$0 $0
32.55470% 14.8119%
Tax Rate Area 056-081
"Base Amount"
% Annual Tax "Factor"
$43,129.53 $19,623.33
32.5489% 14.8092%
The amounts to be transferred in future years shall be determined in the same manner using then
current "base" and "factor" figures.
The Kern County Structural Fire Protection Fund, will be transferred to the City in a
separate agreement.
2. That, provided this annexation is completed, the City agrees to initiate
detachment proceedings from the Kern Sanitation Authority/~br annexed territory and further agrees
the City Council shall not be entitled to any voice as to the management, decisions or activities of
said Kern Sanitation Authority.
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
determined by transmittal to them of certified copies of this resolution.
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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 July 13, 1994, by the
following vote:
A~Srrd~: ~;3OUNOILMEMBER~ ~ c. ~'~(v' rv'x (3. ~ ~ .....
Price
CITY CLERK and Ex Officio Clerk of the
Council of the City of Bakersfield
APPROVED
BOB PRICE
MAYOR of the City of Bakersfield
APPROVED as to form:
CITY A'I'FORNEY'S OFFICE
/JUDY K. SKOUSEN
cting City Attorney
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