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Department of Transportation recommending the Board receive and file the Annual Report of Special Taxes for County Service Areas 3 and 9 Zones of Benefit for Fiscal Year (FY) 2019-20, pursuant to Section 50075.3 of the California Government Code.
FUNDING: County Service Areas 3 and 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 one (1) Zone of Benefit in County Service Area 3, and forty-three (43) Zones of Benefit in County Service Area 9 in FY 2019-20.
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 Subdivision (a) of section 50075.1 of the Government Code.
In order to comply with the requirements of Government Code Section 50075.1(d) and 50075.3, a summary of all zones funded through the levy of special taxes for FY 2019/2020, and individual pages...
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