ORDINANCE NO. 703

AN ORDINANCE OF THE COUNTY OF RIVERSIDE, AUTHORIZING

ALLOCATION OF PROPERTY TAX ADMINISTRATIVE COSTS

AMONG PUBLIC AGENCIES RECEIVING PROPERTY TAX PROCEEDS

The Board of Supervisors of the County of Riverside ordains as follows:

SECTION 1. Revenue and Taxation Code Section 97 provides for the recovery by the county commencing with the 1990-91 fiscal year of its actual costs of assessing, collecting and allocating property taxes, including applicable administrative overhead costs as permitted by Federal Circular A-87 Standards, from all public agencies in proportion to the property tax proceeds received by each public agency.

SECTION 2. Pursuant to Revenue and Taxation Code Section 97 the allocation of property tax administrative costs shall not exceed the actual county costs of assessing, collecting and allocating property taxes, including applicable administrative overhead costs as permitted by Federal Circular A-87 Standards.

SECTION 3. Pursuant to Revenue and Taxation Code Section 97 the recovery of such county property tax administration costs during the 1990-91 fiscal year is to be based on a determination by the County Auditor-Controller of the county's property tax administrative costs for the 1989-90 fiscal year and an allocation of such costs among public agencies receiving property tax revenues received by each such public agency for the 1989-90 fiscal year.

SECTION 4. Pursuant to Revenue and Taxation Code Section 97 the Auditor-Controller of the County of Riverside has determined on Exhibit "A", attached to this ordinance the county's property tax administrative costs for the 1989-90 fiscal year and the allocation among public agencies of such costs in proportion to the property tax revenues received by each public agency for the 1989-90 fiscal year.

SECTION 5. Pursuant to Revenue and Taxation Code Section 97 the County of Riverside hereby allocates its property tax administrative costs for the 1989-90 fiscal year among all public agencies receiving property tax revenues for that fiscal year in accordance with Exhibit "A" attached to this ordinance. The allocation of property tax administrative costs does not exceed the actual county costs of assessing, collecting and allocating property tax for the 1989-90 fiscal year, including applicable administrative overhead costs as permitted by Federal Circular A-87 Standards.

SECTION 6. The Auditor-Controller of the County of Riverside is authorized and directed to invoice each public agency other than a city for its share of property tax administrative costs in accordance with Exhibit "A". For each public agency which does not pay the invoice within thirty days of the date of invoice and for each city, the County Auditor-Controller of the County of Riverside is authorized and directed to retain up to one half of any increased property tax allocation to which a jurisdiction may be otherwise entitled until the county recovers the property tax administrative costs to which it is entitled under this ordinance.

SECTION 7. In the event the State of California prior to June 30, 1991, provides a stable source of funding specifically stated to replace such property tax administrative fees that would have been recovered under this ordinance, the County of Riverside shall rescind this ordinance.

SECTION 8. It is the intent of the Board of Supervisors of the County of Riverside by adopting this ordinance to recover its property tax administrative costs to the maximum extent permissible. If any provision of this ordinance or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of this ordinance which can be given effect without the invalid provision or application and to this end provisions of this ordinance are severable.

SECTION 9. Exhibit "A" attached to this ordinance may be amended yearly by resolution of the Board of Supervisors of this County.

SECTION 10. The Auditor-Controller of the County of Riverside shall calculate the fees herein annually and collect such fees as set forth by this ordinance.

SECTION 11. This ordinance shall take effect thirty days after its adoption.

AMENDED: 2-19-91 (Eff.: 3-21-91)

(FOLLOWING IS EXHIBIT AA@)

COUNTY

01-1001 General Fund 2,587,388

01-1121 Library 78.094

01-1123 County Fire 112,953

01-1134 Road District 5,885

FUND 01 TOTALS 2,784,321

CITIES

02-2051

02-2101

02-2151

02-2225

02-2251

02-2301

02-2321

02-2351

02-2375

02-2401

02-2441

02-2451

02-2490

02-2501

02-2580

02-2601

02-2651

02-2681

02-2701

02-2801

FUNDS 02 TOTALS 799,015