Resolution 09268CITY OF ALAMEDA RESOLUTION NO. 9268
RELATING TO COUNTY-WIDE METHOD FOR REDISTRIBUTION
OF PROPERTY TAX REVENUES FOLLOWING ANNEXATION
WHEREAS, Section 99 of the Revenue and Taxation Code
(AB 8) provides, among other things, that no local agency
jurisdictional change (other than a city incorporation or a
formation of a district) can be completed without the agencies
affected by such change first having agreed upon a redistribution
of property tax revenue from such area between and among said
agencies; and
WHEREAS, the Alameda County Mayors Conference on March
12, 1980, reviewed and endorsed a' equitable a policy proposal
submitted by the Alameda County Administrator which, in pertinent
part, calls for a redistribution of property tax revenues
currently derived from an unincorporated territory which is pro-
posed to be annexed to a city, in the following manner:
1. In all annexations involving developed or developing
residential territory, as well as mixed residential/commercial
areas and vacant or underdeveloped industrially zoned areas, the
City would automatically be entitled to receive an allocation of
the County's general fund computed property tax revenue from that
area equal to the City's/County's existing allocation percentage
ratio within its corporate limits;
2. Should a substantial portion of any annexation include
a developed commercial area the County will undertake an analysis
of non-property tax revenues vs. County service costs in deter-
mining what portion, if any of the County allocation is redis-
tributed; and
3. In the event that a city assumes full responsibility
for a service or services presently provided by a separate
County taxing agency or special district within a territory
proposed to be annexed, pursuant to Revenue and Taxation Code
Sec. 99(b), the County will endeavor to transfer to the city the
entire computed property tax revenue presently allocated to such
County agency or district from said area.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY
OF ALAMEDA that absent further statutory clarification and other
factors, the aforementioned policy represents a method by which
Constitutionally-limited property tax revenues can be rationally
and fairly redistributed among agencies affected by an annexation.
I, the undersigned, hereby certify that the foregoing
Resolution was duly and regularly adopted and passed by the Council
of the City of Alameda in regular meeting assembled on the 1st day
of April, 1980, by the following vote, to wit:
AYES: Councilmen Diament, Sherratt, Stone, Tillman
and President Corica - 5.
NOES: None.
ABSENT: None.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed
the official seal of said City this 2nd day of April, 1980.
City Clerk of ameda