To: Board of Supervisors
From: Joanne M. Bohren, CPA, County Auditor-Controller
Report Title: DISTRIBUTION OF STATE HIGHWAY PROPERTY RENTAL REVENUE
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee

RECOMMENDATIONS:
APPROVE and AUTHORIZE the Auditor-Controller, or designee, to distribute the 2024-25 State Highway property rental revenue in the amount of $69,248.19 to the County Road Fund pursuant to the provisions of Section 104.10 of the Streets and Highways Code, as follows: County Road Fund $69,248.19.
FISCAL IMPACT:
This action has no impact on the General Fund. The County Road Fund will receive $69,248.19.
BACKGROUND:
Section 104.6 of the Streets and Highways Code authorizes the State Department of Transportation to lease any lands it holds which are not presently needed for State Highway purposes and provides that 24 percent of such rental revenue shall be allocated pursuant to Section 104.10. Section 104.13 provides that all funds distributed to the County shall be deemed to be in full or partial payment of the possessory interest taxes due on such leased properties. The recommended distribution is in accordance with those State laws.
CONSEQUENCE OF NEGATIVE ACTION:
The funds will not be distributed.