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Current Council Agenda and Past Meeting Information

 

 CITY COUNCIL AGENDA ITEM NO. 22

Meeting Date: June 22, 2004

Subject/Title: Revised Tax Sharing Agreement with Contra Costa County for the Proposed Vineyards at Marsh Creek Annexation

Prepared by: Mike Leana, Chief of Planning

Submitted by: Howard Sword, Director of Economic Development

RECOMMENDATION:
Pass a Resolution approving a tax sharing agreement for the proposed Vineyards at Marsh Creek Annexation.

PREVIOUS ACTION
At its meeting on April 13, 2004, the City Council initiated annexation proceedings for property referred to as the Vineyards at Marsh Creek. The subject annexation is planned for LAFCO action in July, 2004.

Section 99 of the State Revenue and Taxation Code provides that a city and county shall agree by resolution to share property tax revenues among themselves and any affected agencies in the event of a jurisdictional change.

ANALYSIS
The proposed tax sharing agreement for the Vineyards at Marsh Creek annexation stipulates that the master tax transfer agreement will apply with regard to the property tax, subject to the condition that the combined sales and transient occupancy tax revenue generated in the annexed area is divided on a 55% (City of Brentwood) to 45% (Contra Costa County) basis.

The County Board of Supervisors action on this same agreement will be taken at its meeting on June 22, 2004. Action by both bodies is required before LAFCO may consider the Vineyards at Marsh Creek annexation.

Action by the City Council tonight, following action by the Board of Supervisors earlier in the day, will enable action on the annexation by LAFCO in July, and the resultant relocation of PG&E pipelines in the vicinity of the project site this summer, instead of next summer.

Attachments:
Resolution

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD APPROVING A TAX SHARING AGREEMENT FOR THE PROPOSED VINEYARDS AT MARSH CREEK ANNEXATION TO THE CITY OF BRENTWOOD (LAFC 04-14)

WHEREAS, on April 13, 2004, by Resolution No. 2004-84, the City Council of the City of Brentwood approved the initiation of an annexation application for property referred to as the Vineyards at Marsh Creek; and

WHEREAS, Section 99 of the State Revenue and Taxation Code provides that a city and county shall agree by Resolution to exchange property tax revenues among themselves and any affected agencies in the event of a jurisdictional change; and

WHEREAS, the City of Brentwood and Contra Costa County have agreed that for the Vineyards at Marsh Creek Annexation (LAFC 04-14), the Master Property Tax Transfer Agreement, subject to additional terms and conditions regarding the exchange of transient occupancy and sales tax revenues as set forth herein, shall apply; and

WHEREAS, the City of Brentwood and Contra Costa County have agreed that this annexation is subject to the condition that the total amount of property tax revenues the City is to receive from the County, in any tax year pursuant to the provisions of the master agreement from the subject annexation, shall be reduced by an amount equal to 45% of the sum of the sales tax revenue and transient occupancy tax revenue received by the City during the preceding tax year from the area to be annexed. Any such reduction, however, shall not result in a “negative transfer” (i.e.-a net transfer from City to County). The total amount of transient occupancy tax and sales tax revenue received by the City from the territory of the subject annexation during the preceding tax year, as specified above, shall be reported to the County Auditor-Controller by August 1 of each year, and the Auditor-Controller shall have the right to audit the City’s books to verify such amount.

NOW, THEREFORE BE IT RESOLVED that, in accordance with Section 99 of the State Revenue and Taxation Code, the property tax transfer for the affected agencies for the area of the Vineyards at Marsh Creek Annexation to the City of Brentwood (LAFC 04-14) shall be in accordance with the master property tax agreement subject to the sales and transient occupancy tax offset condition specified above. Said property tax transfer agreement applies to the affected territory as submitted or revised by the Local Agency Formation Commission. This resolution does not change the property tax revenues accruing to other agencies serving the subject territory or the affected districts’ rights to collect taxes for existing bonded indebtedness.

PASSED AND APPROVED by the City Council of the City of Brentwood at a regular meeting on June 22, 2004, by the following vote:
 

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