Title
Transportation recommending the Board receive and file the Annual Report of Special Taxes for County Service Area No. 3 and No. 9 Zones of Benefit for Fiscal Years 2005-2006, 2006-2007, and 2007-2008.
RECOMMENDED ACTION: Approve.
Body
BUDGET SUMMARY:
Total Estimated Cost $ 0.00
Funding
Budgeted $ 0.00
New Funding $
Savings $
Other $
Total Funding Available $ 0.00
Change To Net County Cost $ 0.00
Fiscal Impact/Change to Net County Cost:
There is no fiscal impact associated with the receipt and filing of this report.
Background:
Chapter 2.2 of the California Government Code, also known as "County Service Area Law" contains the regulations for establishing and governing county service areas.
Government Code Section 25210.6a expressly authorizes a zone within a county service area to levy a special tax to fund the activities for which the zone was established subject to voter approval. Special taxes have been approved by the electorate for one zone of benefit in County Service Area #3 and forty-one zones of benefit in County Service Area #9.
The Government Code requires each special tax measure subject to voter approval on or after January 1, 2001 to include four "accountability measures" as detailed in Section 50075.1. The first three accountability measures; 1) a statement indicating the specific purposes of the special tax; 2) a requirement that the proceeds be applied only to those purposes; and 3) the creation of an account into which the proceeds are deposited are included in the formation documents for each zone and are on file with the Auditor-Controller and in the Department of Transportation. The fourth accountability measure is an annual report presented to the governing board of the levying local agency by the chief fiscal officer of that agency.
As detailed in Government Code Section 50075.3, the annual report must contain the amount of funds collected a...
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