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Home My WebLink AboutCC RESO 14,513RESOLUTION NO. 14,513 RESOLUTION AUTHORIZING EXECUTION OF AN AGREEMENT BETWEEN THE CITY OF NATIONAL CITY AND THE COUNTY OF SAN DIEGO FOR EXCHANGE OF PROPERTY TAX REVENUES BE IT RESOLVED by the City Council of the City of National City, that the Mayor is hereby authorized and directed to execute that certain "Master Property Tax Transfer Agreement" between the City of National City and the County of San Diego for the purpose of establishing a uniform procedure to exchange property tax revenues between local governments. PASSED and ADOPTED this llth day of December, 1984. ATTEST: 01111001 CITY CLER r NEW November 1984 MASTER PROPERTY TAX TRANSFER AGREEMENT THIS AGREEMENT is made and entered into by and between the COUNTY OF SAN DIEGO, a political subdivision of the State of California, hereinafter called "County", and the various CITIES.within the County hereinafter called "Cities"; RECITALS WHEREAS, Section 99 of the Revenue and Taxation Code provides that no annexation shall become effective until each County and city whose service areas or service responsibilities would be altered by such jurisdictional change agrees, by resolution, to accept the negotiated exchange of property tax revenues; and WHEREAS, Section 99 of the Revenue and Taxation Code provides that a County and any local agency within the County may adopt.a master property tax transfer agreement; and WHEREAS, Article XIIIB of the State Constitution provides that in the event the financial responsibility of providing services is transferred from one entity of government to another, the appropriations limit of the transferee shall be increased by a reasonable amount as mutually agreed and the appropriations limit of the transferor shall be decreased by the same amount; and. WHEREAS, the parties have negotiated this Agreement for the exchange of property tax revenues as to all unresolved jurisdictional changes submitted to the Local Agency Formation Commission on or After November 2, 1984, and as to all future jurisdictional changes completed during the term of and within the limits of this Agreement. AGREEMENT NOW, THEREFORE, the parties agree as follows: SECTION 1. Definitions. The definitions contained in this section and in the Revenue and Taxation Code shall govern the construction, meaning, and application of words used in this agreement. (a) "Base property tax revenues" means property tax revenues as determined by the County Auditor pursuant to Sections 96 and 97 of the Revenue and Taxation Code, during the fiscal year immediately preceding the tax year in which the jurisdictional change is filed with the Local Agency Formation Commission. (b) "Annual tax increment" means the property tax revenue from the annual increase in assessed value attributable to the TRA affected by the jurisdictional change, as determined by the County Auditor and Controller pursuant to Section 98 of the Revenue and Taxation Code. -1- SECTION 2. Apportionment of Property Tax Revenues. The County Auditor shall adjust the amount of property tax revenue determined pursuant to Section 96 and 97 of the Revenue and Taxation Code, as amended from time to time, for each local agency whose service area or service responsibilities were altered by jurisdic- tional change subject to this Agreement, which shall have become effective during the preceding calendar year as follows: (a) The base property tax revenues shall be adjusted such that the annexing city receives the percentage, shown on Attachment A, of the combined (pooled) County and detaching special districts' share of the base property tax revenue. - The balance of the base property -tax revenue shall be transferred to the County General Fund. (b) The property tax increment shall be adjusted such that the annexing city receives the percentage, shown on Attachment A, of the combined (pooled) County and detaching special districts' share of the annual tax increment. The balance of the annual tax increment shall be transferred to the County General Fund. The resulting percentage distribution of the annual tax increment shall be maintained in subsequent years unless altered by additional jurisdictional changes. SECTION 3. Transfers of Appropriations Limits. Whenever a jurisdictional change occurs between parties to this agreement and such jurisdictional change results in a transfer of base property tax revenue, the appropriations limits of the affected jurisdictions shall be adjusted in accordance with the base property tax revenue transfer. SECTION 4. Limitations on Agreement. This agreement shall not apply to annexations of property which include any of the following: (1) nuclear power generation stations; (2) the East Mesa Study Area as defined in County General Plan Amendment 84-02 (Item 6); (3) proposals having assessed valuation of S35 million or more on the current equalized tax rolls; (4) proposals having existing commercial development which generated retail sales of S10 million or more in the preceding twelve months; and (5) proposals which include the dissolution of a special district. By mutual consent of both the County and an affected city, property tax exchange for jurisdictional changes can be negotiated outside the bounds of this Agreement. - SECTION 5. Term of Agreement. This Agreement shall be effective upon its approval and execution by the parties. Except as otherwise provided therein, this Agreement shall continue in force for all pending and future jurisdictional changes until April 1, 1988. Jurisdictional changes in process on April 1, 1988 shall continue to completion under the terms of this Agreement. After April 1, 1988, the Agreement shall automatically be extended until any party provides three (3) months notice of intent to terminate this agreement with respect to subsequent jurisdictional changes for which it is an affected agency. SECTION 6. Termination Due to Changes in the Law. The purpose of this Agreement is to make equitable distribution of available property tax revenues consistent with the terms of existing law as mutually understood by the parties and to maximize each party's ability to deliver essential governmental services in areas annexed to cities. In entering into this Agreement, the partaies mutually assume the continuation of the existing statutory scheme for the distribution of available property tax revenues to local government.and that assumption is a basic tenet of this Agreement. -2- Accordingly, it is mutually understood and agreed that this Agreement may, upon ninety (90) days written notice by any party, be terminated as to subsequent jurisdictional changes of that party if changes should occur in statutory law, court decisions or State administrative interpretations which negate the basic intent of this agreement. IN WITNESS WHEREOF, the parties have entered into this Agreement by the resolutions and on the dates set forth below: CITY OF CARLSBAD CITY OF CHULA VISTA Resolution Resolution Date Date CITY OF CORONADO CITY OF DEL MAR Resolution Resolution Date Date CITY OF EL CAJON CITY. OF ESCONDIDO Resolution Resolution Date Date • CITY OF LA MESA CITY OF LEMON GROVE Resolution Resolution Date Date CITY OF NATIONAL CITY CITY OF OCEANSIDE Resolution Resolution Date Date CITY OF POWAY CITY OF SAN MARCOS Resolution Resolution Date Date CITY OF SAN DIEGO CITY OF SANTEE Resolution ". Resolution Date Date fr CITY OF VISTA COUNTY OF SAN DIEGO Resolution Resolution Date Date ATTACHMENT A SHARE OF POOLED PROPERTY TAX REVENUES TO BE TRANSFERRED TO ANNEXING CITIES Incorporated Area City Percentage Carlsbad 48% Chula Vista 41 Coronado 53 Del Mar 41 El Cajon 38 Escondido 36 La Mesa 38 Lemon Grove ' 34 National City 46 Oceanside 53 Poway 43 San Diego 45 San Marcos 23 Santee 43 Vista 41 -4-