Sec. 22-110. - Increased allocation of taxes to the county.

Notwithstanding any other provision of law, for the 1990-91 fiscal year, for the purpose of the computations required by this article, the amount of property tax presumed to have been received by the County of Kings in the prior year shall be increased by the amount of the 1989-90 property tax administrative costs proportionately attributable to incorporated cities as determined pursuant to section 22-112.

(Ord. No. 494, § 2, 4-9-91; Ord. No. 494.1, § 2, 4-2-02)

Sec. 22-111. - "Local jurisdiction" defined.

"Local jurisdiction" means the County of Kings, incorporated cities, and every school district, redevelopment agency, special district or other governmental entity, for or on behalf of which Kings County provides property tax assessment or collection services.

(Ord. No. 494, § 2, 4-9-91; Ord. No. 494.1, § 2, 4-2-02)

Sec. 22-112. - Determination of property tax administration costs for cities.

For the 1989-90 fiscal year and for each fiscal year thereafter the auditor shall determine the property tax administrative costs proportionately attributable to incorporated cities by adding for each such year the property tax-related costs of the assessor, tax collector, and auditor, including applicable administrative overhead costs as permitted by federal circular A-87 standards, and multiplying the sum of those amounts by the ratio of property tax revenue received by all incorporated cities divided by the total property tax revenue for all local jurisdictions in the county for that fiscal year.

(Ord. No. 494, § 2, 4-9-91; Ord. No. 494.1, § 2, 4-2-02)

Sec. 22-113. - Determination of property tax administrative costs for all local jurisdictions other than cities.

For the 1989-90 fiscal year and for each fiscal year thereafter the auditor shall determine the property tax administrative costs proportionately attributable to local jurisdictions other than the county and the incorporated cities, by adding the property tax-related costs of the assessor, tax collector and auditor, including applicable administrative overhead costs as permitted by federal circular A-87 standards, and multiplying the sum of those amounts by the ration of property tax revenue received by local jurisdictions other than the county and cities divided by the total property tax received by all local jurisdictions in the county for that fiscal year.

(Ord. No. 494, § 2, 4-9-91; Ord. No. 494.1, § 2, 4-2-02)

Sec. 22-114. - Collection of property tax administrative costs.

(a)

In each fiscal year the auditor-controller shall submit an invoice to each local jurisdiction other than Kings County for the prior fiscal years property tax administrative costs attributable to such local jurisdiction.

(b)

In addition to any remedy otherwise available to it, the county may retain up to one-half of any increased property tax allocation to which an incorporated city or a local jurisdiction may otherwise be entitled, but not to exceed the amount of property tax administrative cost to which the county is entitled.

(c)

Any invoice for property tax administrative costs which remains unpaid in whole or in part after 30 days and for which the county is unable to retain increased property tax allocations, shall bear interest at the legal rate per annum established pursuant to section 685.010 of the Code of Civil Procedure on the unpaid balance thereof. This subsection shall not preclude the auditor from entering into a payment agreement with board approval providing for a payment schedule not including interest.

(d)

Prior to annually invoicing all local jurisdictions as set forth above, the auditor-controller shall schedule a public hearing before the board of supervisors to establish the amount to be collected from each local jurisdiction. The public hearing called for hereunder shall be scheduled, noticed and held pursuant to the provisions of Chapter 12.5 of Part 1 of Division 2 of Title 5 of the Government Code (commencing with Section 54985) and Government Code section 6062a.

(Ord. No. 494, § 2, 4-9-91; Ord. No. 494.1, § 2, 4-2-02)

Sec. 22-115. - Use of fees collected.

The county shall use the additional revenue received pursuant to this article only to fund the actual costs of assessing, collecting, and allocating property taxes. At least once each fiscal year, the auditor-controller shall report the amount of these actual costs and allowable overhead costs to the board of supervisors and to any other jurisdiction or person that requests the information. To the extent that the actual costs for assessing, collecting, and allocating property taxes plus allowable overhead costs are less that the amount determined pursuant to sections 22-112 and 22-113, the auditor-controller shall apportion the difference to each local jurisdiction as otherwise required by Revenue and Taxation Code section 97.

(Ord. No. 494, § 2, 4-9-91; Ord. No. 494.1, § 2, 4-2-02)

Secs. 22-116—22-119. - Reserved.