Resolution 12493CITY OF ALAMEDA RESOLUTION NO. 12493
ADOPTING THE ALTERNATE METHOD OF
PROPERTY TAX ALLOCATION
WHEREAS, State law authorizes counties to adopt the
Alternate Method of Distribution of Tax Levies and Collections and
of Tax Sale Proceeds, commonly known as the "Teeter Plan" (Revenue
and Taxation Code Sections 4701 and following); and
WHEREAS, it is further declared to be the object of this
alternative procedure to accomplish a simplification of the tax-
levying and tax apportioning process; and
WHEREAS, on October 5, 1993 the Alameda County Board of
Supervisors approved the alternative method of Property Tax c)
Apportionment for taxing agencies in Alameda County for whom the =
County is the legal depository and other taxing agencies which
request inclusion in the plan; and
WHEREAS, the County of Alameda is not the legal
depository for collection of taxes for the City of Alameda; and
WHEREAS, the City of Alameda desires to participate in
the alternative method of Property Tax Apportionment.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the
City of Alameda that the City of Alameda requests that it be
included in the Alternative Method of Distribution of Tax Levies
and Collections as defined and in accordance with Revenue and
Taxation Code Section 4701 and the Teeter Plan general provisions
established by the County shown in Attachment 1 to this resolution.
General Provisions:
• Mello Roos and 1915 Bond Act Assessments will be exempt from the "Teeter
Plan." •
• In addition to the base property tax, debt service obligations and special
assessments will be included in the Teeter Plan unless otherwise excluded by
the taxing agency.
• Property taxes in default as a result of bankruptcy proceedings will be
excluded from the Teeter Plan.
• The Teeter Plan may be terminated under the provisions of Revenue and
Taxation Section 4701. Taxing agencies may not opt out of the plan on an
individual basis.
• Taxes in default on property which remain unsold after auction and are
deemed uncollectible by the County are exempt from the Plan. •
• Escaped tax assessments on installment plans, where no interest or penalties
are assessed, are exempt from the Plan.
attaone
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 4th day of
January , 1994, by the following vote to wit:
AYES: Councilmembers Appezzato, Lucas, Roth and
President Withrow - 4.
NOES: Councilman Arnerich - 1.
ABSENT: None.
ABSTENTIONS: None.
IN WITNESS, WHEREOF, I have hereunto set my hand and affixed the
official seal of said City this 5th day of January , 1994.
Patricia Calbreath, Deputy City Clerk
City of Alameda