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Consent-General Government # 10.
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| Board of Supervisors |
County Administrator |
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| Subject |
| Adopt resolution delegating authority to the County Administrator to finalize tax exchange negotiations on behalf of special districts affected by a proposed jurisdictional changes when the jurisdictional change will not result in any property tax revenue impacts and therefore there will be no tax revenue exchange. (No general fund impact) (Blacklock/Tengolics) |
| Recommended Action |
| Adopt resolution delegating authority to the County Administrator to finalize tax exchange negotiations on behalf of special districts subject to proposed jurisdictional changes when the jurisdictional change will not result in any property tax revenue impacts and therefore there will be no tax revenue exchange. |
| Strategic Plan Goal(s) |
Operational Excellence
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| Reason for Recommended Action/Background |
| Revenue and Tax Code section 99 requires the County to negotiate any exchange of property tax revenue on behalf of special districts when those districts annex territory, merge, dissolve, or are otherwise affected by a jurisdictional change. The finalization of the tax exchange negotiation is a prerequisite to LAFCO considering the approval of the jurisdictional change. The Yolo County Auditor determines what, if any, property tax revenue that is generated within the territory is the subject to the jurisdictional change. Typically, special districts in Yolo County do not receive an apportionment of the ad valorem property tax and consequently, there is seldom property tax revenue to be exchanged in event of a jurisdictional change. In these instances where a jurisdictional change will not result in any property tax revenue impacts and therefore there will be no tax revenue exchange, staff is recommending the Board delegate authority the County Administrator to finalize tax exchange negotiations on behalf of special districts to reduce administrative burden (Att. A). |
| Collaborations (including Board advisory groups and external partner agencies) |
| County Counsel, LAFCo |
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| Fiscal Impact |
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| Source of Funds for this Expenditure |
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