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HomeMy WebLinkAboutRES NO 44-80RESOLUTION NO. . 44'80 A RESOLUTION OF THE COUNCIL OF THE CITY OF BAKERSFIELD PROVIDING FOR THE ADJUSTMENT OF PROPERTY TAX REVENUES UPON LOCAL AGENCY JURISDICTIONAL CHANGE RESULTING FROM ANNEXATION NO. 278, LAFCO PROCEEDING NO. 704 (STOCKDALE NO. 11).' WHEREAS, Section 99 of the Revenue and Taxation Code (enacted by Chapter 282, amended by Chapter 1161, Statutes 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. 278, LAFCO Proceeding No. 704 (Stockdale No. 11) 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 met and examined the LAFCO Report and Recommendation regarding the aforesaid jurisdictional change, which Report and Recommendation re Proceeding No. 704 is made a part of this resolution, and have found and reported to their respective governing bodies as follows: The territory to be annexed consists of undeveloped property requiring immediate assumption of police and fire protection because of contiguous residences, wherein service responsibilities of the below-named local agencies will be transferred to the City of Bakersfield, as follows: County of Kern ........ Partial Kern County Structural Fire Protection Tax Area ........ All and, accordingly, that property tax revenues which may accrue for fiscal year 1980-81 and thereafter within the tax rate areas involved should be transferred to the City of Bakersfield in accord ance with the computations summarized below, and more fully described in "Definitions Applicable to Transfers of Property Tax Revenues," which is attached to and made part of this resolution: From County of Kern: 1979-80 "Base Amount" and "Annual Tax Increment Factor," multiplied by 1979-80 "Service Cost Ratio"; From Kern County Structural Fire Protection Tax Area: Total 1979-80 "Base Amount" and "Annual Tax Increment Factor"; NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Bakersfield as follows: 1. That the Board of Supervisors ofthe County of Kern, having previously adopted a concurring resolution, a determination is hereby made that the territory to be annexed consists of undeveloped property requiring immediate assumption of police and fire protection because of contiguous residences, where service responsibilities~ of the below-named local agencies will be transferred to the City of Bakersfield as follows County of Kern ........ Partial Kern County Structural Fire Protection Tax Area ........ All and, accordingly, that property tax revenues which may accrue for fiscal year 1980-81 and thereafter within the tax rate areas involved should be transferred to the City of Bakersfield in accordance with the computations summarized as follows: From County of Kern: 1979-80 "Base Amount" and "Annual Tax Increment Factor," multiplied by 1979-80 "Service Cost Ratio"; From Kern County Structural Fire Protection · Tax ~rea: Total 1979-80 "Base Amount" and "Annual Tax Increment Factor"; 2. The Clerk of the City of Bakersfield is directed to inform the Board of Supervisors of the County of Kern, the managers of the 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. o0o 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 the 16th day of July, 1980, by the following vote: AYES: COUNCILMEN RTON, CHRISTENSEN, MEANS, MILLER, PAYNE, RATTY, NOES: COUNCILMEN'~ STRONG APPRO~,~F-',~:,'th~'~---L6th"a:a~,, o July, 1980 , _ ~ ,. ~/,ty of Bakersfield the APPROVED as to form: CITY ATTORNEY of f Bakersfield ~ Oi RECE~VEO BEFO E LOCAL AGR'TCY FOE.4ATI I~,~iSS!ON COUNTY OF KEEN STATE OF CALIPjRNIA In the Matter of CITY OF B.~RSFIELD: Annexation No. 278 (Stockdale #11) P?oceedLng NjZ9 7J~L REPORT ITTD RECO..~TDAT!0N Oil Y CL~RK July ,5, 1979 In the above-entitled matter the staff report and the recomanendation of the executive officer are respectfully submitted as follows: APPLICA~.~: CITY OF BAKERSFIELD PURPOSE: The owners of the affected.territory desire to receive municipal sem'ices from the City of Bakersfield and the City desires to receive tax revenues for benefits given and to be given to the territory proposed to be annexed. 100% LA~O~ER CONSENT: No. NOTICE A17D HErARING RI~QUiRED: Yes. OWNERSHIP OF TERRITORY: Multiple. Four assessment parcels. GEOGRAPHY: 6.91 acres contiguous to the existing corporate boundary of the City of Bakersfield. Subject territory is bounded on the south by the hortherly right-of-way line of Stockdale Highway. The easterly boundary is approximately 200 feet west of Fairway Lane. TOPOGRAPh%: Substantially level. DRAINAGE BASIN: .Buena Vista Lake. SUPERVISORIAL DISTRICT: No. ~. POPULATION E~ D~qSITY: Uninhabited. ACCESS: East-west: Stockdale Highway. KCLAFC #ZO (aev. 10774) , ~age ~ ..-. - ' PU. BLIC" UTILITY SERVICES (non-goverDmental): July 5, 1979-. Electric power, gas and telephone are available to the territory.-. GOVERNMENTAL SERVICES ~D CONTROLS EXISTENCE OF: FUTURE NEEDS: Essential governmental services and controls now provided, or which may be provided in the future by local governmental agencies within subject territory include the following: Type Planning Parks and recreation Library Police protection Fire protection Streets Construction Maintenance Sweeping .Lighting Flood control Sewerage COS___XT: TAXATION: Now provided by County of Kern County County County County County County County N/A N/A Kern River Levee District N/A After prepesed actjan future need previded by City of Bakersfi~ City Same City City City City City City City ~- Same C~ty Ad vslorem taxes are limited to one percent of fair market value. ADEQUACY: The City of Bakersfield possesses the required means of providing the necessary governmental services to subjeet territory. NEE FOR ORG~ZED COmmUNITY SERVICES: All the owners of land within subject territory have exp. ressed a need for municipal type services which can be provided by the City of Bakersfield upon annexation. EFFECT OF PROPOSED ACTION MUTUAL SOCIAL ~ND ECONOMIC INTERESTS: Proposed'action will integrate-subject territory with the City of Bakersfield so that the proposed territory, will become an integral part of the social and economic interests of the city as a-whole. Page 2 PROXIMITY TO POPULATED AREAS: July 5~ 1979 Subject territory is contiguous to the corporate boundaries of the City of Bakersfield. It is within the Sphere of Influence established for the City.. ASSESSED VALUATION: Secured: $52,352. Unsecured: $-0- BOUNDARIES: (.l) Definite and certain; (2) do correspond with lines of ownership~ (3) do not correspond with tax area code lines. There is no detriment indicated by (3). There are no natural boundaries. LOCAL AGENCY OVERLAY: Fruitvale School District Kern Joint Union High School District Kern Community College District Kern Mosquito Abatement District Golden Rmpire Transit District Kern River Levee District Kern County Water Agency Bakersfield Separation of Grade District Kern Air Pollution Control District Kern Citrus Pest Control District AUTHORITY OVERLAP: The City of Bakersfield possesses authority to perform some of the functions of the following districts Which overlay the territory to be annexed: Kern Mosquito Abatement District Golden Empire Transit Distric+ Kern River Levee District, Kern County Water Agency, Bakersfield Separatig~ .of Grade District, Kern Air Pollution Control District, and the Kern Citru~ Pest Control District. FUNCTION OVERLAP: None. ISLANDS OR CORRIDORS: None. LAND USE SUBJECT TERRITORY: ADJACENT TERRITORY: SUBJECT TERRITORY: ADJACENT TERRITORY: PRESENT: Vacant. PRESENT: Residential. FUTURE: Residential. FUTUPS: Should remain relatively static. Page 4 L~.AL GOVEPd~ENTAL STRUCTURE: July 5, 1979 Proposed action will include subject territory within the .corporate limits of the City of Bakersfield and will remove the area from the unincorporated territory of the County of Kern. With these exceptions the proposed action will have no effect on the County of Kern or any other local agency within the County. EFFECT ON ADJACENT AREAS: The proposed project should have little, if any, effect upon the land use or development of adjacent areas in the foreseeable future. CONFORMITY WITH CITY OR COUNTY 'PLANS: ° Subject project conforms to the Bakersfield Metropolitan Area General Plan. bONDITIONS REQUESTED BY APPLIC1NT: None. ENVIROr~ENTAL IMPACT STATE~ENT: Pursuant to the California Environmental Quality Act of 1970 (CECLa.), as amended, State Guidelines, ~nd the Local Agency Formation Commission, County of Kern, Regulations and Procedures for the Implementation of the California Environmental Quality Act of 1970, an Initial Study has been completed for this project. The Initial Study together with LAFCO Exhibit Nos. 30 "A" and 30 "B" are attached to this Report and Recommendation and by reference made a part hereof. RECOMME~MDATIONS: The commission file a negative declaration in this matter. The commission approve Armexation No. 278 to the City of Bakersfield (Stockdale Dated: July 5, 1979 Res,~fully submitted, .............. ]~ ........Execuliv! Off'~cer ,~ ADMIniSTRATION AND COURTS BUILDING 1415'Truxtun ~venue Telephone(805) 861-2371 ADMINISTRATIVE OFFICE Bakersfield, California-93301 May 8, 1980 COUNTY ADMINISTRATIVE OFFICER R. S.~Holden ASSISTANT CO. ADMINISTRATIVE OFFICER Selden S. Hoos Edward E. Rous DEFINITIONS APPLICABLE TO TRANSFERS OF PROPERTY TAX REVENUES The following definitions are applicable to determining amounts of property tax revenues to be transferred between local agencies because of jurisdictional changes, as provided for by Section 99 of the Revenue & Taxation Code: 1. Base Amount. The "base amount" is defined as the total property tax revenues allocated to a local agency for the prior fiscal year in accordance with Section,96 or Section 97 of the Revenue & Taxation Code. For purposes of determining transfers of property tax entitlements, the "prior fiscal year" is the fiscal year commencing before the pertinent jurisdictional change is approved. The current statutes do not apportion base amounts to individual tax rate areas (TRAs) except for fiscal year 1978-79; but such will be done for determining transfers of property tax entitlements by prorating a local agency's total base amount to the TRAs comprising its territory in the percentages that the taxable assessed valuation in each TRA bears to the agency's total taxable assessed valuation. 2. Annual Tax Increment. The "annual tax increment" is the amount of property tax revenues attributable to each year's increase (or decrease) in the taxable assessed valuation within a particular TRA, as allocated to the taxing entities within the TRA in accordance with Section 98 of the Revenue & Taxation Code. May 8, 1980 3. Annual Tax Increment Factor. The taxing entities (including schools) within a TRA share each annual tax increment in proportion to their respective "annual tax increment factors", i.e., the percentage of the total annual tax increment apportioned to each entity for the prior fiscal year. Currently, in Kern County, the annual tax increment factor for each taxing entity in each TRA is the percentage such entity received of the total property tax revenues apportioned to such TRA for fiscal year 1979-80. That percentage will not change except through transfers incident to jurisdictional changes, as provided for by Section 99, Revenue & Taxation Code. 4. Service Cost Ratio. The "service cost ratio" is the percentage of "ba~e amount" and/or "annual tax increment factor" which should be transferred from one local agency to another when only part of the service responsibilities of the transferring agency are to be assumed by the annexing agency. (a) In the case of a partial transfer of service responsibilities from the general County government to a city, the "service cost ratio" will be.computed by dividing the amount of property tax revenue received by the city in the prior fiscal year by the sum of the amount of property tax revenues received by the County General Fund from the city's territory in the prior fiscal year plus the amount of property tax revenue received by the city in the prior fiscal year. (b) In the case of a partial transfer of service responsibilities from a special district to another local agency, the "service cost ratio" will be computed by dividing the "property tax cost" to the transferring district of the service(s) to be transferred by the total "property tax cost" of all services provided by the transferring district. For purposes of this definition, "property tax cost" means the difference between the total cost of a service and the financial sources other than property tax which are attributable to such service. May 8, 1980 5. Developed Property. "Developed property" is defined as real property having taxable improvements and/or personal property the total taxable assessed valuation of which is equal to or greater than the taxable assessed valuation of the land. (If more than one TRA is involved in an annexation, and if one consists of "developed property" but another consists of "undeveloped property", the determination based on the total taxable assessed valuations of each class of property within the whole area to be annexed will be applied to each of the portions to be annexed from all of the TRAs involved, irrespective of whether individual portions are developed or undeveloped.) 6. Undeveloped Property. "Undeveloped property" is defined as real property on which taxable improvements and/or personal property are either nonexistent or have total taxable assessed valuation less than that of the land.