Title
Department of Transportation recommending the Board receive and file the Annual Report of Special Taxes for the Georgetown Cemetery Zone of Benefit 98503 in County Service Area 9 for Fiscal Year 2007-2008.
Body
Fiscal Impact/Change to Net County Cost:
There is no fiscal impact associated with the receipt and filing of this report.
Background:
Chapter 2.5 (formerly 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 25215.2 (formerly 25210.06a) authorizes the Board to levy special taxes uniformly to all tax payers of real property within the County Service Area, except that unimproved property may be taxed at a lower rate than improved property. A special tax was approved by the electorate for the Georgetown Cemetery Zone of Benefit #98503 at $10.00 per improved parcel and at $3.00 per unimproved parcel of land within the zone boundaries.
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: a) a statement indicating the specific purpose of the special tax; b) a requirement that the proceeds be applied only to the specific purposes identified; c) the creation of an account into which the proceeds shall be deposited; and d) and 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 a report with its governing body no later than January 1 following the end of each fiscal year. The report must contain: a) the amount of funds collected and expended; and b) the status of any project required or authorized to be funded as identified in subsection (a) of Section 50075.1 of the Government Code.
Reason for Recommendation:
The Annual Report of Special Taxes for the Georgetown Cemetery Zone o...
Click here for full text