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AUDITOR-CONTROLLER - Auditor -Controller Krista Peterson
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Requested Action(s)
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a) AGREEMENT - Request approval and authorization for the Chair to sign the agreement with Kirkwood Water District for enrollment of special taxes, fees and assessments at the current calculated rate per parcel, effective FY 2024/25
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Financial Impact:
This agreement will provide revenue to the County Auditor-Controller to offset the cost of processing assessments placed on the tax roll by the Special District. The revenue projection for this district is $22.20.
Background Information:
Special Districts that provide Health and Welfare related services such as water, sewer, fire protection and lighting, for example, have the option to enroll their assessments on the property tax owner’s property tax bill. By doing so, they, in effect, delegate the work of billing and collecting to the County.
In 2005, there were 10 districts that enrolled assessments on 2,268 parcels. In 2008, it had grown to 20 districts enrolling 33,946 parcels. For FY 2024/25 the total number of districts is 30 and the parcel count is 44,448.
In 2009, in accordance with GC 29304, the County entered into three-year agreements with the Districts to charge a per parcel administrative fee. The fee has been recalculated every three years, with the latest calculation being done and applicable beginning 2024/25.
The District is aware of, and agrees to, paying the administrative fee. The agreements, subject to Board approval, have no set expiration date, but stipulate that the administrative fee will continue to be re-calculated every three years with the ability for the districts to opt-out. The current fee, and for the next three fiscal years will be $1.48 per parcel.
Without these agreements the County General Fund would revert to subsidizing the billing, collection, and distribution of Special District Assessments.