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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.