To: Board of Supervisors
From: Gus Kramer, County Assessor
Report Title: Recovery Costs for Maintaining Use Codes for Special Taxes
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
AUTHORIZE the Auditor-Controller to make a deduction from special tax proceeds at the rate of $0.09 per special assessment and credit that amount to the Assessor's account 1600-9607, pursuant to Board Resolution No. 84/332.
FISCAL IMPACT:
This action would allow the County to recover costs incurred in collecting special taxes on behalf of local agencies.
BACKGROUND:
The Assessor has developed and attempted to maintain parcel use codes for the internal use of this office and is not required to maintain such codes for other purposes. Local agencies imposing special taxes have made use of the parcel use codes in collecting special taxes. Government Code Sections 50077 (b) and 53978 (d) authorize the County to deduct from special tax proceeds its reasonable costs incurred in collecting special taxes on behalf of local agencies.
CONSEQUENCE OF NEGATIVE ACTION:
Denial of this action would prevent the County from recovering its costs incurred in collecting special taxes on behalf of local agencies.