HomeMy WebLinkAboutReso 1980-10429
Rev., 2/76,
RESOLUTION NO. 10429
RESOLUTION ,OF THE" CITY COUNCIL - OF~'''l'HE--'CITY' OF' CHULA
VISTA, APPROVING AGREEMENT BETWEEN THE CITY OF CHULA
VISTA AND THE COUNTY OF SAN DIEGO, A POLITICAL SUBDIVISION
FOR MASTER PROPERTY TAX TRANSFER
,AND AUTHORIZING THE MAYOR"TO 'EXECUTE SAID AGREEMENT
The Ci'ty Council of the City of Chula Vista does hereby
resolve as follows:
NOW, THEREFORE, BE IT RESOLVED that that certain agr~ement
bet~en THE CITY OF CHULA VISTA, a municipal corporation, and cthe
County of San Diego, a political subdivision for master property tax
trans fer
d'ated
which
fully
the 7th day of April , 19 81
is attached hereto and incorporated herein,
set forth herein be, and the same is hereby
, a copy of
the same as though
approved.
BE IT FURTHER RESOLVED that the. Mayor of the City of Chula
Vista be, and he is hereby authorized and directed to execute said
agreement for and on behalf of the City of Chula Vista.
Presented by
Approved as to form by
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E. R. Asmus, Assistant City
Manager
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George D. Lindberg, City Attorney
ADOPTED AND APPROVED by the CITY COUNCIL of the CITY OF CHULA
VISTA, CALIFORNIA, this 7th day .o~, April , 19~, .by
AYES:
Councilmen
Scott, Gillow, Hyde, Cox, McCandliss
NAYES:
Counci lmen'
None
, City Clerk of the City
that the above is a full,
, and that the same has
I,
of Chula Vista, California, DO HEREBY CERTIFY
true and correct copy of Resolution No.
not been amended or repealed. DATED
City Clerk
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IN WITNESS WHEREOF, the parties have entered into this
Agreement on the dates set forth below.
CITY OF CARLS BAD
By
Title
Date
CITY OF CORONADO
By
Title
Date
CITY OF EL CAJON
By
Title
Date
CITY OF U1PERIAL BEACH
By
Title
Date
I O~l2 cr
COUNTY OF SAN DIEGO
By
Date
CITY OF CHULA VISTA
r /"'~l._--OA
By L-... ),1.)..1> (- ~C^-{'
Ti tIe Mayor
Date April 7, 1981
, CITY OF DEL BAR
By
Title
Date
CITY OF ESCONDIDO
By
Title
Date
CiTY OF LA BE SA
By
Title
Date
" ..
CITY OF LEMON GROVE
By
Title
Date
CITY OF OCEANSIDE
By
Title
Date
CITY OF SAN ~L~RCOS
By
Title
Date
/0129
-5-
CITY OF NATIONAL CITY
By
Title
Date
CITY OF SAN DIEGO
By
Title
Da.te
CITY OF VISTA
By
Title
Date
J' , ~..
ATTACHl1ENT A
SHARE OF POOLED ANNUAL TAX INCREMENT TO BE
TRANSFERRED TO ANNEXING CITIES
Incorporated Area
ci joy Percentage
Carlsbad
Chula Vista
.Coronado
Del Mar
El Cajon
Escondido
Imperial Beach
La Mesa
Lemcn Grove
National City.
Oceanside
Sa:1 Diego
San Barcas
Vista
48%
41
53
41
38
36
55
38
34
46
53
45
23
41
Z eJl.(Z9
PAUL ECKERT
1600 PACIFIC HWY . SAN DIEGO, CA. 92101 .714.236.2293
March 27, 1981
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MAH30 1981 ~ EO
MAYOR'S OFFICE ~
Chufa Visto, CA 'll.
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Mayor Will T. Hyde
City of Chula Vista
276 Fourth Avenue
Chula Vista, CA 92010
Dear Mayor Hyde:
Attached is a copy of the "Master Property Tax Transfer
Agreement" which will implement the terms of the "pooling
method" for sharing property tax revenues when city annexa-
tions occur.
The agreement has been reviewed by the City of San Diego
staff personnel who assisted the Mayor's Task Force in this
matter. The Agreement, in its present form, incorporates the
changes agreed upon following the staff review.
The County is awaiting approval and execution of this
agreement by your Council so we may proceed in processing
annexations to your city.
If you have any questions or comments concerning this
matter, please contact my office or Ted Harwood of the Office
of Management and Budget at 236-4301.
Sincerely,
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Board of Supervisors
PE:TH:nw
Enclosure
cc: Lane Cole
City Manager
Scott Harvey, Director
Intergovernmental Relations
City of San Diego
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BOARD MEMBERS
Tom Hamilton
First District
Paul W. Fordem
Second District
Roger Hedgecock
Third District
Jim Bates
Fourth District
Paul Eckert
Fifth District
March 20,1981
MASTER PROPERTY TAX TRANSFER AGREE~lliNT
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 various CITIES with-
in the County hereinafter called "Cities";
RECITALS
WHEREAS, Section 99 of the Revenue and Taxation Code pro-
vides that no annexation shall become effective until each county
and city whose service areas or service responsibilities would be
altered by such jurisdictional change agrees, by resolution, to
accept the negotiated exchange of property tax revenues; and
~,HEREAS, Section 99 of the Revenue and Taxation Code pro-
vides that a county and any local agency within the county may
adopt a master proper~y tax transfer agreement; and
WHEREAS, Article XIIIB of the State Cons~itution provides
that in the 2vent the financial responsibility of providing ser-
vices is t~&nSfer~2d from one entity of government to another,
_the appropriations lied t of the transferee shall be incre"sed by
a 're2.son2.~le af~,oun-': -as mutually agreed and the appropriations
limit of the transferor shall be decreased by the same amount; and
WHE?SAS, the parties have negotiated this Agreement for the
exchange of property tax revenues as to all unresolved jurisdic-
tional changes completed in calendar years 1978, 1979, and 1980,
and as to all future jurisdictional changes completed during the
term of and within the limits of this Agreement; and
WHEREAS, the parties have mutually agreed to an exchange of
appropriations limits as to all jurisdictional changes completed
since July 1, 1980, and as td all future jurisdictional changes
completed during the term of and within the limits of this Agree-
ment.
AGREEMENT
NOW, THEREFORE, the parties agreE as follows:
SECTION 1. Definitions. The eefinitions contained in this
section and in the Revenue and Taxation Code shall govern the
construction, meaning, and application of words used in this
agreement.
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(SECTION 1 continued)
(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 im-
mediately preceding the tax year in which the jurisdictional
change is filed with the Local Agency Formation Commission.
(b) "A.'1nual tax increment" means the property tax revenue
from the annual increase in assessed value attributable to the
TRA affected by the jurisdictional change, as determined by the
COlli'1tV Auditor and Controller pursuant to Section 98 of the
Revenue and Taxation Code.
(c) "Developed property" means real property having improve-
ments thereon with an assessed value at least equal to the
assessed value of the land in the same assessor's parcel.
(d) "Undeveloped property" means real property having no
assessed imprOV8Dents thereon or having improvements thereon
with an assessed value of less than the assessed value of the
land in the s~"e parcel.
SECTION 2. Aoportionment of Property Tax Revenues. The
County Auditor shall adjust the amount of property tax revenue
determined oursuant to Section 96 or 97 of the Revenue and
Taxation Code, as a"ended from time to time, for each local
agency ~hose service area or service responsibilities were
altered by jurisdictional change subject to this Agreement,
which shall have become effective during the preceding calendar
year, as Iollows:
1. Undeveloped Property
(a) No Base property tax revenue shall be transferred.
lb) The annual tax incr~ment 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
nGeneral Fund. The resulting percentage distribution
of the annual tax increment shall be maintained in
subsequent years unless altered by additional
juriSdictional changes.
2. Developed Property
ta) The annexing city shall receive 17.5% of the County's
and detaching special districts' base property tax
revenue from the annexed parcel.
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(Developed Property continued)
(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 distribu-
tion of the annual tax increment shall be maintained
in subsequent years unless altered by additional
jurisdictional changes.
SECTION 3. Transfers of Appropriations Limits. Whenever
a jurisdictional change occurs between parties to this,agree-
ment and such jurisdictional change results in a transfer of
base property tax reve':1ue, the appropriations limits of the
affected jurisdictio':13 shall be adjusted in accordance with the
base property tax revenue transfer.
SECTION 4. Limitations on Agreement. This agreement shall
not apply to an:cexations of property which include nuclear power
generation stations. By mutual consent of both the County and
an affected city, property tax exchange for jurisdictional
changes can be nesotiated 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 otherNise provided therein, this Agreement shall con-
tinue in force for all pending and future jurisdictional changes
until November 1, 1984. At least thirty (30) days prior to that
time, the parties shall meet for the purpose of re-examining' and
possibly 2.l-nending the terms and conditions of this Agreement.
Jurisdictional changes in process on November 1, 1984, shall
continue to completion under the terms of this Agreement.
SECTION 6. Termination Due to Changes in the Law. TAe
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 maxi-
mize'each party's ability to deliver essential governmental
services in areas annexed to cities. I~ entering into this
Agreement, the' parties mutually assume the conti;1uation 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.
Accordingly, it is mutually understood and agreed that this
Agreement may upon ninety 190) days written notice by any party
be terminated' as to subsequent jurisdictional changes of that
party if changes should occur in statutory law, court decisions
or State administrative interpretations which negate the basic
intent of this Agreement.
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