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File #: 13-1334    Version: 1
Type: Agenda Item Status: Approved
File created: 10/16/2013 In control: Board of Supervisors
On agenda: 12/3/2013 Final action: 12/3/2013
Title: 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 2012-13.
Attachments: 1. A - Listing By Index Code 12/3/13, 2. B - Detailed Pages for Each Zone of Benefit 12/3/13
Title
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 2012-13.
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 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 tax payers 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-two 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 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) 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.

Reason for Recommendation
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 f...

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