HomeMy WebLinkAboutRES NO 43-80RESOLUTION NO.' '.43'80
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. 279, LAFCO PROCEEDING
NO. 706 (COLLEGE NO. 3).
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 Commis-
sion 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:
and
CITY 'OF BAKERSFIELD
Annexation No. 279, LAFCO Proceeding No. 706
(College No. 3)
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 jurisdic-
tional change, which Report and Recommendation re Proceeding No. 706
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 with non-taxable improvements requiring
immediate assumption of police and fire protection,
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
County Service Area No. 12.1 . . All
and, accordingly, that property tax revenues which
may accrue for fiscal year 1980-81 and thereafter
~ithin 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 Ker.n:~ 1979-80 "Base Amount"
and "Annual Tax Increment Factor,".multiplied
by 1979-80 "Service Cost Ratio";
From Kern County 'Struct'ural Fire Prot'eCti'on
Tax Area: Total 1979-80 "Base Amount" and
"Annual Tax Increment Factor";
From County Service Area No. 12.1:
No property tax revenues inasmuch as
that agency is not now entitled to any
from within the tax rate areas involved;
NOW, THEREFORE, BE IT RESOLVED by the Council of the
City of Bakersfield as follows:
1. That the Board of Supervisors of the County of Kern,
having previously adopted a concurring resolution, a determination
is hereby made that the territory to be annexed consists of un-
developed property with non-taxable improvements requiring immediate
assumption of police and fire protection, wherein service responsi-
bilities 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
County Service Area No. 12.1 . . 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 Area: Total 1979-80 "Base Amount" and
"Annual Tax Increment Factor";
From County Service Area No. 12.1: No
property tax revenues inasmuch as that
agency is not now entitled to any from
within the tax rate areas 'involved;
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 ARTON, CHRISTENSEN, MEANS, MILLER, PAYNE, PATTY, STRONG
.7,.iT'TTT"'Eoj.,ic'.:.,'~T .............('-"2'7 ,..~,,..Z
- nficio Clerk of YE
, CIT
-, :c,
-: i' ~',-2'~"='~=-~',, "' :; Council of akersfield
APPRg~:--t]~i'~'~16tli dai~ of July, 1980
~?~-~. ....
, - _ akersfield
the
APPROVED as to form:
/~~'~ c~.y/o~f'
CITY ATTORNEY of the Bakers
field
COUNTY OF KEEN S fATE OF CALI~'~DRNIA '
In ths Matter of
CITY OF BAKERSFIELD:
Annexaticn No. 279 (College No. 3)
In the above-entitled matter the staff report and the reco~mendat~on
of the executive officer are Pespectfu!ly submitted as follows:
APPLICANT: City of Bakersfield.
PURPOSE:
The reasons for the proposed change of organization are that the
owners of the affected territory desire to receive, and in some instances
already are receiving, municipa! services from the City of Bakersfield
and the City desires to receive tax revenues for benefits given and tc
be given to the territory proposed to be annexed.
100% LANDOWNER CONSENT: No.
NOTICE AND HEARING REQUIRED:
Yes.
OWNERSHIP OF TERRITORY: Eleven assessment parcels.
GEOGRAPHY:
112 acres contiguous to the existing corporate boundary of the City
of Bakersfield. Subject territory is bounded on the north by College
Avenue and its easterly extensicn, on .the east by Horning Drive; on Lhe
south by East Niles Street, and the westerly boundary is approximaLe!y
125 feet easterly of Vaiencia Drive°
TOPOGRAPHY: Territory slopes from north to south.
DRAINAGE BASIN: Buena Vista Lake.
SUPERVISORIAL DISTRICT: No. 3.
POPULATION AND DED;SITY: Uninhabited.
ACCESS:
North-south:
East-west:
Park Drive.
East' Niles Street and College Avenue
KCI-iAFC #20 (Rev. lo77 ).
'Rr. oceeding No. 706 .'T'..
P'a~;e 2 ~
PROXIMfTY TO POPULATED AREAS:
Subject territory is contiguous to the corporate boundary of the
City of Bakersfield. It is within t.h.e Sphere 6f Influence of the City.
ASSESSED VALUATION: Secured: $80,750
Unsecured: $-O-
BOUNDARIES:
{1) Definite and'certain; (2) do not c~rrespond with lines of
ownership; (3) do not correspond with tax area code lines. There
is no detriment indicated by (2) or (3). There are no natural
boundaries.
LOCAL AGENCY OVERLAY:
Bakersfi.eld School District
Kern Joint Union High School Dist.
Kern Community College District
County Service Area 12.1
Kern Mosquito Abatement District
Golden Empire Transit District
AUTHORITY OVERLAP:
East Niles Community Services Dist.
Kern County Water Agency
Bakersfield Separation of Grade Dis
County Service Area No. 37
Kern Air Pollution Control District
Kern Citrus Pest Control District
The City of Bakersfield, possesses some of the power of the fol-
lowing agencies: County Service Area No. 12.1 and No. 37; Kern Mosquito
Abatement District, Golden Empire Transit DistricL; Kern County Water
Agency; Greater Bakersfield Separation of Grade District, East N~les
Community Services District, Kern Citrus Pest Control District; Kern
Air Pollution Control District.
FUNCTION OVERLAP:
County Service Area No. 12.1 (crossing guards) and No. 37 (street
lighting) would be dissolved on annexation. Kern Mosquito Abatement
District, Kern Citrus Pest Control District and Kern Air Pollution
Control District perform specialized functions in which the city does
not engage. Likewise, the Golden Empire Transit Distric~ and the Greater
Bakersfield Separation of Grade District perform specialized function~
in a greater area than as a wholesa!er of water and is not involved with
retail distribution of water although the City does have certain whole-
sale water distribution functions. The East'Niles Community Services
District performs function of water distribution and sewage disposal
which'overlay the powers as. to water and sewage and the function as to
sewage with the City of Bakersfield.
ISLANDS OR CORRIDORS: None.
LAND'USE
SUBJECT TERRITORY: PRESENT:
Mostly vacant'land with two churches and two tower transmission
lines.
° ::Proceed~n~ N~. 706 ,.~7~
-~ Page. 3
..~
RR~.;,~)RT AND RECOMrIENDATION
N bet 22, 1979
ADJACENT-TERRITORY: PRESENT:
Vacant to the north and northeast; residential to the west.
SUBJECT TERRITORY: FUTURE: Low-density residential.
ADJACENT TERRITORY: FUTURE:
Should remain relatively static in the foreseeable future with
possible development of the vacant lands.
PUBLIC UTILITY SERVICES (non-governmental):
Electric power gas and telephone service are available to subject
%e'rritoryo
GOVERNMENTAL SERVICES AND CONTROLS
EXISTENCE OF: FUTURE NEEDS:
Essential governmen'~al services and controls now provided, or which
may be provided in the future by local governmental agencies within
subject territory include the following:
Type
Law enforcement
Fire protection
Planning and zoning
Building inspection
Health
Water and sewer service
Street maintenance
SChools
~trcct lighting
S~hool crossing guards
COST: TAXATION:
Now provided by
County of Kern
County
County
County
County
East Niles CSD
County
School districts
CSA No. 37
CSA No. 12. I
After proposed
action future need
provided by
City of Bakersfiel~
City
City
City
Same
Same
City
Same
City
'City
Ad valorem taxes are limited to one percent of fair market value.
ADEQUACY:
With the exception of municipal services which can be Provided by
the City of Bakersfield upon annexation, governmental services and
controls now existing in the area are adequate.
NEED FOR ORGANIZED COMMUNITY SERVICES:
The owners of subject territory'have expressed a need for municipal-
type services which can be provided by the City of Bakersfield upon
annexation.
.*" 'P, roceeding No. 706
EFFECT OF PROPOSED ACTION
MUTUAL SOCIAL AND ECONOMIC INTERESTS:
N~.RT AND RECOHHENDATION
~bcr 22, 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 Kerm, and ~rom County Service
Area Nos. 12.1 and 37. With these exceptions, the proposed action will
have no eff6ct on the County of Kern or any other local agency within
the County.
....... EFFECT ON ADJACENT AREAS: None.
CONFORMITY WITH CITY OR COUNTY PLANS:
Subject action does not conflict with any general or specific plan
of.-.~he County of Kern or the City of Bakersfield.
ALTERNATE COURSES OF ACTION: None.
CONDITONS REOUESTED BY APPLICANT: None.
ENVIRONMENTAL IMPACT STATEMENT:
Pursuant to the California Environmental Quality Act of 1970 (CEOA)
as amended, State Guidelines, and the.Local Agency Formation CommiSsion,
County of Kern, Regulations and Procedures for the Imp!ementat~on of the
'California Environmental Quality Act of 1970, an Initial Study has been
completed for this project.
The Initial Study together with LAFCO Exhibi[ form Nos. 30 "A"
and 30 "B", are attached to this Report and Recommendation and by
reference made a part hereof.
RECOMMENDATIONS:
1. The commission file a negative declaration in this matter°
2. The commission approve annexation Noo 279 {College No. 3] to
...... th~._~ity of Bakersfield.
Dated: November 22, 1979
Resp fully sub itted,
R~ ~ROp~O~
Executive OfficeF
ADMINISTRATION AND COURTS BUILDING
1415'Truxtun"Avenue
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 agencyts 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 T~ 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 "base
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
t
"developed property" but another consists of "undeveloped proper y , 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.)
6o 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.