* Prior ordinance history: Ords. 540, 540A and 540B.

This chapter implements in Madera County the provisions of Revenue and Taxation Code Section 97.5 (1992 Statutes, Chapter 697, Section 14 (SB 1559)), which provides for the recovery by counties of property tax administration costs. (Ord. 540B § 1(part), 1992).

For the purposes of this chapter, the following definitions shall apply:
“Local jurisdiction” means a city, county, special district, school district, community college district, county superintendent of schools, or redevelopment agency.
“Property tax administration costs” means those costs incurred by the county assessor, tax collector, and auditor related to the administration of property tax assessment, collection and allocation, less any reimbursements collected pursuant to other state or county provisions which defray a portion of the property tax administration expenses. “Property tax administration costs” includes both direct and overhead costs as permitted by Federal Circular A-87 standards.
“Property tax administration fee” means the fee charged to a local jurisdiction for its proportionate share of property tax administration costs. (Ord. 540B § 1(part), 1992).

Except as otherwise provided in this chapter, beginning with the 1990-91 fiscal year and in each fiscal year thereafter, the county shall receive from, or on behalf of, every incorporated city and every other local jurisdiction for which the county provides property tax assessment, collection and allocation services, a property tax administration fee equal to the county’s property tax administration costs proportionately attributable to each such incorporated city or local jurisdiction for the previous fiscal year. (Ord. 540B § 1(part), 1992).

In every fiscal year the auditor-controller shall report or cause to be reported to the board of supervisors the property tax administration costs of the assessor, tax collector and auditor, including the applicable administrative overhead costs permitted by the Federal Circular A-87 standards last approved by the state of California for the county for the previous fiscal year, proportionately attributable to each incorporated city and to each local jurisdiction in the ratio of property tax revenue received by each incorporated city and local jurisdiction divided by the total property tax revenue received by all incorporated cities and local jurisdictions in the county for the previous fiscal year. Such report shall constitute the proposed property tax administration fees against each incorporated city and local jurisdiction for its proportion of such property tax administration costs. (Ord. 540B § 1(part), 1992).

A. After its receipt of the report of the property tax administration costs, the board of supervisors shall hold a public hearing at a regularly scheduled meeting of the board of supervisors, at which any incorporated city and local jurisdiction may file written objections to the report of the auditor-controller, and at which any person may make oral or written presentations concerning the report.
B. The clerk of the board shall provide notice of the time and place of the hearing and a general explanation of the matter to be considered, and shall mail a copy of the notice of the hearing to every incorporated city and other local jurisdiction in the county. The advanced mailing of a copy of the board of supervisors meeting agenda showing the public hearing shall constitute compliance with this notice requirement. (Ord. 540B § 1(part), 1992).

A. After the hearing, the board of supervisors shall by resolution make findings and determinations on the report and on each written objection received, determine the property tax administration costs proportionately attributable to each incorporated city and to each local jurisdiction for the prior fiscal year, and determine the property tax administration fees for each incorporated city and each other local jurisdiction for said fiscal year.
B. The clerk of the board shall give notice to every incorporated city and to each local jurisdiction in the county of such findings and determinations. (Ord. 540B § 1(part), 1992).

A. 1. In fiscal year 1990-91, the auditor-controller shall submit an invoice to each school district, community college district and the county superintendent of schools for the property tax administration fees which are based on property tax administration costs for 1989-90 attributable to each. The invoice shall be due and payable and subject to collection all in accordance with the terms of Board of Supervisors’ Resolution No. 91-194.
2. For fiscal year 1990-91, the county auditor-controller shall submit an invoice to each nonschool local jurisdiction, including each incorporated city, for the property tax administration fees owed by each such agency for the 1990-91 fiscal year. The invoices shall be due and payable and subject to collection all in accordance with such terms as the board of supervisors may establish by resolution.
B. 1. For fiscal year 1991-92, the auditor-controller shall submit invoices to each local jurisdiction other than the county for the full amount of the property tax administration fees for the prior fiscal year attributable to each such local jurisdiction. The fees shall be billed and payable annually in two installments, with the first installment due and payable on or before October 1st and the second due and payable on or before February 1st of each fiscal year.
2. Beginning with fiscal year 1992-93 and in each fiscal year thereafter, the auditor-controller shall cause each proportionate share of property tax administrative costs to be deducted from the property tax revenue allocations of the respective local jurisdictions in two equal installments, and added to the county’s allocation pursuant to and in accordance with Revenue and Taxation Code Section 97.5. Reductions made pursuant to this provision shall be made without regard to Government Code Section 907.
C. In addition to any remedy otherwise available to it, the county may retain up to one-half of any increased property tax allocation to which an incorporated city or other local jurisdiction may otherwise be entitled, but not exceeding the amount of property tax administration fees plus accrued interest, until the county recovers the property tax administration fees to which it is entitled under this chapter.
D. Any invoice for property tax administration fees which remains unpaid in whole or in part after thirty days, and for which the county is unable to retain increased property tax allocations, shall bear interest at the legal rate per annum established pursuant to Section 685.010 of the Code of Civil Procedure, on the unpaid balance thereof.
E. In addition to any other remedy available to the county, the auditor-controller may pursue collection of the property tax administration fees in accordance with Government Code Section 907 and any other applicable law. (Ord. 540B § 1(part), 1992).

The fees received pursuant to this chapter shall be used only to fund the actual costs of assessing, collecting and allocating property taxes. The fees shall not exceed the actual costs reasonably borne by the county for these activities. (Ord. 540B § 1(part), 1992).

It is the intent of the board of supervisors of the county by adopting this chapter to recover its property tax administration costs to the maximum extent permissible. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter or any part thereof, or the applications thereof to any person or circumstances, is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portion of this chapter, or any part or application thereof. The board of supervisors declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases, or applications thereof, are declared invalid or unconstitutional. To this end, the provisions of this chapter are severable. (Ord. 540B § 1(part), 1992).