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Community Development Agency, Administration and Finance Division, recommending the Board receive and file the Annual Report of Special Taxes for County Service Areas No. 3 and No. 9 Zones of Benefit for Fiscal Year 2014/15.
FUNDING: N/A
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DEPARTMENT RECOMMENDATION
Community Development Agency, Administration and Finance Division, recommending the Board receive and file the Annual Report of Special Taxes for County Service Areas No. 3 and No. 9 Zones of Benefit for Fiscal Year 2014/2015.
DISCUSSION / BACKGROUND
Chapter 2.5 (formerly 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 25215.2 (formerly 25210.06a) authorizes the Board to levy special taxes uniformly to all taxpayers on real property within the County Service Area. Special taxes have been approved by the electorate for one zone of benefit in County Service Area No. 3 and forty-three zones of benefit in County Service Area No. 9.
Government Code Section 50075.1 requires each special tax measure subject to voter approval on or after January 1, 2001 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) 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 subdivision (a) of Section 50075.1 of the Government Code.
In order to comply with the req...
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