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Planning and Building Department, Cemeteries Division, recommending the Board receive and file the Annual Report of Special Taxes for County Service Area 9, Zone 3, Georgetown Cemetery Zone of Benefit for Fiscal Year (FY) 2021-22, pursuant to Section 50075.3 of the California Government Code.
FUNDING: County Service Area 9 Zones of Benefit Special Taxes.
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DISCUSSION / BACKGROUND
Chapter 2.5 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 25215.2 authorizes the Board to levy special taxes uniformly to all taxpayers on real property within the County Service Areas. Special taxes have been approved by the electorate for multiple Zones of Benefit in the County; reports for most zones are submitted by the Department of Transportation and the Environmental Management Department, in conjunction with the Chief Administrative Office Finance and Administration Division. The report attached to this item is for the Georgetown Cemetery Zone of Benefit only.
Government Code Section 50075.1 requires each special tax measure subject to voter approval on or after January 1, 2001 to include four accountability measures. The accountability measures are:
1) A statement indicating the specific purpose of the special tax;
2) A requirement that the proceeds be applied only to the specific purposes identified;
3) The creation of an account into which the proceeds shall be deposited; and
4) An annual report pursuant to Section 50075.3.
As specified in Government Code Section 50075.3, the Chief Fiscal Officer of the levying local agency shall file Annual Report of Special Taxes (Annual Report) with its governing body no later than January 1st following the end of each fiscal year. The Annual Report must contain the amount of funds collected and expended, and the status of any project required or authorized to be funded as identified in Subdivi...
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