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Home My WebLink About1981-04-07; City Council; Resolution 64811 2 3 4 5 6 7 E S IC 11 If 9 1: 2( 2: 2; 2; 24 21 2r 2' 2; RESOLUTION NO. 6481 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, APPROVING AN AGREEMENT BETWEEN THE COUNTY OF SAN DIEGO AND THE CITY OF CARLSBAD, IMPLEMENTING THE TERMS OF THE "POOLING METHOD" FOR SHARING PROPERTY TAX REVENUES WHEN CITY ANNEXATIONS OCCUR, AND AUTHORIZING THE MAYOR TO EXECUTE SAID AGREEMENT. The City Council of the City of Carlsbad, California, does hereby resolve as follows: 1. That that certain agreement between the County of San Diego and the City of Carlsbad entitled "Master Property Tax Transfer Agreement", a copy of which is attached hereto marked Exhibit A and made a part hereof, is hereby approved. 2. That the Mayor of the City of Carlsbad is hereby authorized and directed to execute said agreement for and on behalf of the City of Carlsbad. PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Carlsbad, California, held on the 7th day of April , 1981 by the following vote, to wit: AYES: council Members Packard, Casler, Anear, Lewis and Kulchin NOES: None ABSENT: None ATTEST: ( SEAL , . , 1.. MASTER PROPERTY TAX TRANSFER AGREEMENT THIS AGREEMENT is made and entered'into by and between the COUNTY OF SAN DIEGO, a political subdivision of the State of California, hereinafter called "County", and various CITIES with- in the County hereinafter called "Cities" ; RECITALS WHEREAS, Section 39 of the Revenue and Taxation Code pro- vides that no annexation shall become effective upti1 each county and city whose service areas or service responsibilities would be altered by such jurisdictional change agrees, by resolution, to accept the negotiates exchange of property tax revenues; and WHEREAS, Section 99 of the Revenue and Taxation Code pro- vides that a ccilnty and any local agency within the county may adopt a master property tax transfer agreement; and WHEREAS, Article XI'IIB of the State Conskitution provides . that in the event the financial responsibility of providing ser- vices is transferred from one entity of government to anotherr the agpropriations limit of the transferee shall be increzsed by a rezsunaS1-e -asnour,t -as nutually agreed and the appropriations limit 05 the transferor shall be decreased by the same amount; and WHEEAS, the parties have negotiated this Agreement for the . exchange of property tax revenues as to all unresolved jurisdic- tional charLges completed in calendar years 1978, 1979, and 1980, and as to all future jurisdictionai changes completed during the term of and within the limits of this Agreement; and WHEREAS, the parties have mutually agreed to an exchange of appropriations limits as to all jurisdictional changes completed since July I, 1980, and as to all future jurisdictional changes completed during the term of and within the limits of this Agree- ment. _.___ __ - -- AGREEMENT NOW, THEREFORE t the parties agree as follows: SECTION 1. Definitions. The definitions contained in this section and in the Revenue and Taxation Code shall govern the construction, meaning,,and application of words used in this agreement, -2- 0. .. (SECTION 1 continued) (a) "Base property- tax revenues" means property tax revenues, as degermined by the County Auditor pursuant to Sections 96 and 97 of the Revenue and Taxation Code, during the fiscal year im- mediately preceding the tax year in which the jurisdictional change is filed with the Local Agency Formation Commission. - (b) "Annual tax increment" me-ans the property tax revenue - from the annual increase in assessed value attributable to the TR9 affected by the jurisdictional change, as determined by the Revenue and Taxation Code. . County Auditor and Controller pursuant to Section 98 of the (c) "Developed property" means real property. having improve- ments thereon with an assessed value at least equal to the assess& value of the land in the same assessor's parcel. (d) "Undeveloped property" means seal property having no assessed improvenents thereon or having improvements thereon with an assessed value of less than the assessed value of the land-in the same parcel. .. * SECTION 2. Apgortionment of Property Tax Revenues. The County Acditoz shaE adjust the amount of property tax revenue detemined pursumt t~ Section 96 or 97 of the Revenue and Taxation Coder as aamded from time'to time, for each local agzricy whose service area or service responsibilities were - altered. by jurisdictional change s!>-ject to this Agreement, - which shall have bemire effective daring the preceding calendar year, as follows: 1. Undzveloped Property .- (a) No Base property tax revenue shall be transferred. - (b) The annual tax increment shall be adjusted such that the annexing city receives the percentage, shown on Attachment A, of the combined (pooled) County and detaching special districts' share of the annual tax increment, The balance of the annual tax increment shall be transferred to the County General Fund. The resulting percentage distribution of the annual tax increment shall be maintained in subsequent years unless altered by additional jurisdictional changes. 2. Developed Property - .__ . (a) The annexing city shall receive 17.5% of the County's and detaching special districts' base property tax revenue from the annexed parcel. .. -3- . (Developed Property continued) . .. ... . The property tax increment shall be adjusted such that the annexing city receives the percentage, shown on Attachment A, of the combined (pooled) County and detaching special districts' share of the annual tax increment. The balance of the Gnnual tax increment shall be transferred to the County General Fund. The resulting percentage distribu- tion of the annual tax inc'rement shall be maintained in subsequent years unless altered by additional jurisdictional changes. SECTION 3. Transfefs of Appropriations Limits. Whenever a jurisdictional change occurs between parties tq this agree- ment and such jurisdictional change results in a transfer of base property tax revenue, the appropriations limits of the affected jurisdictions shall be adjusted in accordance with the base property tax revenue transfer. SECTION 4. LFxitations on Agreement. This agreement shall not apply to annexations of property which include nuclear power generation stations. an affected city, property tax exchange for jurisdictional chaagies can be negctiated outside the bounds of this Agreement, -SECTI@ 5. Tem of Agreement. This Agreement shall be effective upon its qproval and execution by the parties. -Except as ocherwise provided therein, this Agreement shall con- .tinue in force for all pending and future jurisdictional changes until Noveder 1, 1984. At least thirty (30) days prior to that --time, the parties shall meet for the purpose of re-examining and possibly axending the terms and conditions of this Agreement. Jurisdictional changes in process on November 1, 1984, shall --continue to completion under the terins of this Agreement. By mutual consent of both the County and SECTION 6, Termination Due to Changes in the Law. T3e purpose of this Agreement is .to make equitable distribution of available property tax revenues consistent with the terms of existing law as mutually understood by the parties and to maxi- mize'each party's ability to.deliver essential governmental services in areas annexed to cities. In entering into this Agreement, the parties mutually assume the continuation of the existing statutory scheme for the distribution of available property tax revenues to local government and that assumption is a basic tenet of this Agreement. . Accordingly, it is mutually understood and agreed that this Agreement may upon ninety (90) days written notice by any party . _-- be terminated as to' subsequent jurisdictional changes of that party. if changes should occur in statutory law, court decisions or State administrative interpretations which negate thg basic intent of this Agreemalt. . 0 -4- . ,. , 2, IN WITNESS WHEREOF, the parties have entered into this Agreement on the dates set forth below. COUNTY OF SAN DIEGO Date -. CITY OF CARLSBAD CITY OF CHULA VISTA BY ,- * BY e.. Title ~AY oR Title Date- Date CITY OF CORONADO * CITY OF DEL MAR . BY BY Title Title __ - Date CITY Or" EL CAJCN BY -. Title I - Date CITY OF INPERIAL BEACH BY Date CITY OF ESCOEDIDO BY Tikle Date CITY OF LA-MESA . BY - .Title Title -. .. -. . Date Date .1.. . .. LEMON OF NATIONAL GROVE CITY OF CXTY CITY BY BY Title . Title Date Date CITY OF SAN DIEGO CITY OF OCEANSIDE BY BY c, Title Title. . Date Date OF SAN MARCOS CITY CITY OF VISTA BY BY - - ,- Title - - Date L_ Title Date -\ J. . .. ... ._ . .. . . ' ,,. , 2, .. ATTACHSJIENT A SHARE OF POOLED ANNUAL TAX INCREMENT TO BE TRANSFER,WD TO ANNEXING CITIES Incorporated Area Carlsbad Chula Vista. . Coronado Del Mar .. El Cajon Escondido Imperial-Beach La Mesa Lemon Grove . - Nation21 City Oceanside . . San Marcos 8 .. * - . . - ,_ , . ., . . .. , . -. C'ity ..Percentage 48% 41 53 43. 38 36 55 38 r 34 46 53 : 45 ' 23 41 . I- ,( ,