Title
Chief Administrative Office, Administration and Finance Division and 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 2018/2019, pursuant to Section 50075.3 of California Government Code.
FUNDING: County Service Area 3 and 9 Zones of Benefit Special Taxes provide full funding for preparation and filing of this Annual Report.
Body
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 Areas. Special taxes have been approved by the electorate for one (1) Zone of Benefit in County Service Area 3, and forty-four (44) Zones of Benefit in County Service Area 9 in fiscal year 2018/2019.
On April 2, 2019, Legistar 19-0328, Item 43, proceedings were conducted for the Hawk View Zone of Benefit 98613 and the zone was dissolved. No direct charge special taxes were levied for the 2019/2020 fiscal year.
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:
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 1 following the end of each fiscal year. The Annual Re...
Click here for full text