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Home My WebLink AboutReso 1984-11852 RESOLUTION NO. 11852 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHULA VISTA APPROVING AGREEMENT BETWEEN THE CITY OF CHULA VISTA AND THE COUNTY OF SAN DIEGO FOR MASTER PROPERTY TAX TRANSFER AND AUTHORIZING THE MAYOR TO EXECUTE SAID AGREEMENT The City Council of the City of Chula Vista does hereby resolve as follows: NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista that that certain agreement between THE CITY OF CHULA VISTA, a municipal corporation, and THE COUNTY OF SAN DIEGO, for Master Property Tax Transfer dated the 27th day of November , 1984, a copy of which is attached hereto and incorporated herein, the same as though fully set forth herein be, and the same is hereby approved. BE IT FURTHER Chula Vista be, and he execute said agreement Vista. RESOLVED that the Mayor of the City of is hereby authorized and directed to for and on behalf of the City of Chula Presented by Approved as to form by -\ r;¡¡;fJJL ohn D. Goss, Clty Manager ADOPTED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF CHULA VISTA, CALIFORNIA, this 27th 19 84 , by the following vote, to_it: Malcolm, McCandliss, Scott, Moore, Cox day of November AYES: Councilmen NAYES: Councilmen ABSTAIN: Councilmen ABSENT: Councilmen None None None . ~n C~f ~ V;,I, ) ATTEt/~ ~}~£Aff~ / City CI STATE OF CALIFORNIA ) :OUNTY OF SAN DIEGO ) s s. :ITY OF CHULA VISTA ) I, JENNIE M. FULASZ, CMC, CITY CLERK of the City of Chula Vista, California, )0 HEREBY CERTIFY that the above and foregoing is a full, true and correct copy of RESOLUTION NO. 11852 ,and that the same has not. been amended or repealed. . )ATED ( sea) City Clerk :::C-660 ATTACHMENT "A" - COMPARISON OF MAJOR FEATURES OF RECENTLY EXPIRED MASTER PROPERTY TAX AGREEMENT WITH ONE PROPOSED FOR ADOPTION AS IT APPLIES TO ANNEXED PROPERTY Base Property Tax Revenues - Undev. Prop. Base Property Tax Revenues -.Devel. Prop. Annual Tax Increment on Annexed Property Exceptions to Agreement (Requires separate negotiations) Æ -// F'~.2..../ Recently Expired Agreement o of pooled property tax revenue to C. V. 17.5% of pooled prop. tax revenue to C.V. 41% of pooled property tax revenue to C.V. 1) Nuclear power plants 2) Otay Mesa 3) Sp. Dist. dissolution Proposed Agreement 41% of pooled property tax revenue to Chula Vista 41% of pooled property tax revenue to Chula Vista 41% of pooled property tax revenue to Chula Vista 1) Nuclear power plants 2) East Otay Mesa 3) Sp. Dist. dissolution 4) Property with more than $3.5 million assessed value 5) Property with retail sales of more than $10 million. · November 1984 MASTER PROPERTY TAX TRANSFER AGREEMENT THIS AGREEMENT is made and entered into by and between the COUNTY OF SAN DIEGO, a political subdivision of the State of California, hereinafter called "County", and the various CITIES within the County hereinafter called "Cities"; RECIT';l:S WHEREAS, Section 99 of the Revenue and Taxation Code provides that no annexation shall become effective until each County and city !'.hose service areas or service responsibilities would be altered by such jurisdictional change agrees, by reso 1 ut ion, to accept the negot i ated exchange of property tax revenues; and WHEREAS, Section "99 of the Revenue and Taxation Code provides that a County and any local agency within the County may irlopt a master property tax transfer ag reement; and WHEREAS, Article XIIIB of the State Constitution provides that in the event the financial responsibility of providing services is transferred from one entity of government to another, the appropriations limit of the trànsferee shall be increased by a reasonable crnount as mutually agreed and the appropriations limit of the transferor shall be decreased by the same amount; and WHEREAS, the parties have negotiated this Agreement for the exchange of property tax revenues as to all unresolved jurisdictional changes submitted to the Local Agency Formation Commission on or After November 2, 1984, and as to all future jurisdictional changes completed during the term of and within the limits of this Agreement. AGREEMENT NOW, THEREFORE, the parties agree as follows: SECTION 1. Definitions. The definitions contained in this section and in the Revenue and Taxation Code shall govern the construction, meaning, and application of words used in this agreement. (a) "Base property tax revenues" means property tax revenues as determined by the County Auditor pursuant to Sections 96 and 97 of the Revenue and Taxation Code, during the fiscal year immediately preceding the tax year in which the jurisdictional change is filed with the Local Agency Formation Commission. (b) "Annual tax increment" means the property tax revenue fran the annual increase in assessed value attributable to the TRA affected by the jurisdictional change, as determined by the County Auditor and Controller pursuant to Section 98 of the Revenue and Taxation Code. ~_~"s';}.- -1- -- - - -~..---._-- SECTION 2. Apportionment of Property Tax Revenues. The County Auditor shall adjust the amount of property tax revenue determined pursuant to" Section 96 and 97 of the Revenue and Taxation Code, as amended fran time to time, for eaèh local agency !'.hose service area or service responsibil ities were altered by jurisdic- "tional change subject to this Agreement, which shan have become effective during the preceding calendar year as follows: . (a) The base property tax revenues "shall be adjusted such tlíåt the annexing city receives the percentage, shown on Attachment A, of the combined (pooled) County and detaching special districts' share of the base property tax revenue. - The bal ance· of the base property tax revenUE: shall .be transferred to the County General Fund. (b) The property tax increment shall be adjusted such that the annexing city receives the percentage, shown on Attachment A, of the combined (pooled) County and detaching special districts' share of the annual tax increment. The balance of the annual tax increment shall be transferred to the County General Fund. ·The resulting percentage distribution of the annual tax increment shall be maintained in subsequent years "unless alterêd by additional jurisdictional changes. SECTION 3. Transfers of Appropriations Limits. Whenever a jurisdictional change occurs betw~en parties to this agreement and such jurisdictional change results in a transfer of base property tax revenue, the appropriations limits of the affected juri sd ict ions shall be adj usted in accord ance. with the base property tax revenue transfer. . SECTION 4. 'Limitations on Afreement. This agreement shall not apply to annexations of property whlCh inc ude any of the following: (1) nuclear power generation stations; (2) the East Mesa Study Area as defined in County General Plan Amendment 84-02 (Item 6); (3) proposals having assessed valuation of $35 million or more on the current equalized tax rolls; (4) proposals having existing commercial development which generated retail sales of $10 million or more in the preceding twelve months; and (5) proposals which include the dissolution of a speci.al district. By mutual consent of both the County and an affected city, property tax exchange for jurisdictional changes can be negotiated outside the bounds of this Agreement. SECTION 5. Term of Agreement. This Agreement shall be effective upon its approval and execution by the parties. Except as otherwise provided therein, this Agreement shall continue in force for all pending and future jurisdictional changes until April 1, 1988. Jurisdictional changes in process on April 1, 1988 shall continue to completion under the terms of this Agreement. After April I, 1988, the Agreement shall automatically be extended until any party provides three (3) months notice of intent to terminate this agreement with respect to subsequent jurisdictional changes for which it is an affected agency. SECTION 6. Termination Due to Changes in the Law. The purpose of this Agreement is to make equitable distribution of available property tax revenues consistent with the terms of existing law as mutually understood by the parties and to maximize each party's ability to del iver essential governmental...:;er..\lices in areas annexed to cities. In entering into this Agreement, the pârtaies mutually assume the continuation of the existing statutory scheme for the "distribution of available property tax revenues to local government and that assumption is a basic tenet of this Agreement. ~\\%6~ -2- Accordingly, it is mutually understood and agreed that this Agreement may, upon ninety (90) days written notice by any party, be terminated as to subsequent jurisdictional changes of that party if changes should occur in statutory law,. " court·"(ecisions or State administrative interpretatjens which negate the basic intent of this agreement. . " IN WITNESS WHEREOF, the parties have "entered into this Agreemerìt by the. resolutions and on the dates set forth below: CITY OF CARLSBAD Resolution Date CITY OF CORONADO Resolution Date CITY OF EL CAJON Resolution Date CITY OF LA MESA Resolution Date CITY Or NATIONAL CITY Resolution Date CITY OF POWAY Resolution Date CITY OF SAN DIEGO Resolution Date CITY OF VISTA Resolution Date ~_\\~5~ CITY OF CHULA VISTA Resol ution 11852 Date November 27, 1984 CITY OF DEL MAR Resolution Date CITY. OF ESCONDIDO Resolution . . Date CITY OF LEMON GROVE Resolution Date CITY OF OCEANSIDE Resol ution Date CITY OF SAN MARCOS Resol ution Oate CITY OF SANTEE Resolution Date COUNTY OF SAN DIEGO Resolution Date ? ATTACHMENT A SHARE OF POOLED PROPERTY TAX-REVENUES TO BE TRANSFERRED TO ANNEXING CITIES Incorporated Area City Percentage Carl sbad 48% Chul a Vi sta . .... 41 Coronado 53 Del Mar 41 El Caj on 38 Escondido 36 La ·Mesa 38 Lemon Grove 34 '. Nati onal City. 46 Ocean side 53 poway 43 San Diego 45 San Marcos 23 Santee 43 Vista 41 -4- ~_\\~S~ , .,