HomeMy WebLinkAboutRES NO 146-94RESOLUTION NO. 1 4 6 = 9 4
A RI~SOLUTION PROVIDING FOR THE
ADJUSTMENT OF PROPERTY TAX REVENUES
UPON LOCAL AGIiNCY JURISDICTIONAL
CHANGE RESULTING FROM ANNEXATION NO.
381, LAFCO PROCEEDING NO. 1173, KI~RN
CANYON NO. i ANNEXATION (WARD 3).
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 cityincorporation
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 pro -
rides 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
CITY OF BAKERSFI~.r~
Annexation No. 381, LAFCO P~ceedin~ No. 1173,
(Kern Canyon No. I Ann~-~r~tion);
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. 1173, and found and reported to their respective governing
bodies the determinations set forth in this resolution.
NOW, THEREFOR]~, B]~ IT R]~SOLV~D by the Council of the City of
Bakersfield as foilows:
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 Bakersfiald
Annexation No. 381 by reason of such annexation, except as follows:
County of Kern General Fund ........... Partial (45. 4986%)
County of Kern Fire Fund ...... Partial (See below)
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. 381 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 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
Tax Rate Area 056-040
"Base Amount"
Annual Tax "Factor"
$200.93 $91.42
19.9136% 9.0604%
Tax Rate Area 056-042
"Base Amount"
Annual Tax "Factor"
$1,497.42 $681.31
19.9863% 9.0935%
Tax Rate Area 056-080
"Base Amount"
Annual Tax "Factor"
$0.05 $0.02
20.2078% 9.1943%
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 Fund from tax rate area 056-042 Section 21 of the proposed
annexation will be paid to the City of Bakersfield because the City of
Bakersfield does now and will continue to provide fire protection service
to this area after annexation. The Fire Fund for the remaining tax rate
areas of the proposed annexation will remain with the County of Kern
because they do now and will continue to provide fire protection service
to those areas.
Kern County Fire Fund
Tax Rate Area 056-040
Current Entitlement
"Base Amount"
Annual Tax "Factor"
$122.32 $0
9.5135% 0%
Tax Rate Area 056-042
section 29
"Base Anlount"
Annual Tax "Factor"
$294.03 $0
9.5483% 0%
TaxRate Area056-042
section 21
"BaseAmount"
% of annual Tax Increment
$421.37
9.5483%
$421.37
9.5483%
Tax Rate Area 056-080
"Base Amount"
Annual Tax "Factor"
$0.03 $0
9.5427% 0%
The amounts to be transferred in future years shall be determined in the same
manner using then current "base" and "factor" figures.
2. The Clerk of the City of Bakersfield is directed to inform the Board
of Supervisors of the County of Kern, the managers of service areas named herein,
the Kern County Local Agency Formation Commission, and the Kern County Auditor-
Controller of the aforesaid determined by transmittal to them of cert/fied copies of
this resolution.
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I REREBY CERTIFY that the foregoing Resolution was passed and
adopted by the Council of ~
meeting thereof held on 0~i~ of Bakersfield at a regular
, by the following vote:
AYES'.' C=01.JI~ILMEMBER$ McDERMOTT, EDWAR~I,I~&11:~'l ~MITH, BRUNNI, ROWLE8 SALVA ~--
ABSENT: COUNC L~C~-'~=~,*, ~ ,u~ ~_
CItY CLERK and EX OFFICIO CLERK of the
Council of the City of Bakersfield
APPROVED
MAYOR of the City of Bakersfield
APPROVED as to form:
K. SKOUS~EN~
CITY ATTORNEY of the City of Bakersfield
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