Title
Department of Transportation requesting the Board approve and authorize the Chair to sign Resolution 050-2024 delegating authority to the Department of Transportation Director to annually adjust assessment and special tax amounts for Zones of Benefit pursuant to voter approved ballot measures containing inflation indexes. (4/5 vote required)
FUNDING: Zone of Benefit Assessments and Special Taxes (100%).
Body
DISCUSSION / BACKGROUND
The Policy and Procedure Guidelines for Creation and Administration of Zones of Benefit (Zones) within a County Service Area (Guidelines), amended version adopted June 2, 1987, provided for the zone advisory committees to make recommendations regarding the level of the annual assessments to be placed on the tax roll. Assessments were set annually by resolution of the Board, as allowed under County Service Area laws at the time. On February 10, 2015 (Legistar File 14-1292, Item 29) the Guidelines were amended for, among other things, consistency with current state laws and County practices regarding benefit assessments and special taxes.
Government Code sections 25215.2, together with section 25217.4, authorizes the Board to levy a special tax for services and improvements in a zone, subject to voter approval. Government Code section 53739 authorizes the Board to include in any special tax or benefit assessment a provision that allows the special tax to be adjusted for inflation pursuant to a defined formula. The Board has approved, and the voters have approved, various special taxes that included a provision that allows the special tax to be adjusted for inflation based on a clearly defined index.
The voters of the following Zones approved their respective ballot measures tying the special tax or assessment to an inflationary index:
Euer Ranch 6 & 7 Drainage Zone #98309, approved by the voters in 2005, annual adjustment tied to the Engineering New Report Construction Index; and
Silver Springs Road & Drainage Zone #98611,...
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