RESOLUTION NO. _____________

BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA

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RESOLUTION MODIFYING THE COMPENSATION SCHEDULE FOR THE COLLECTION OF SPECIAL ASSESSMENTS BY MEANS OF THE COUNTYWIDE PROPERTY TAX BILL

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RESOLVED, by the Board of Supervisors of the County of San Mateo, State of California, that

 

WHEREAS, as a service to cities and special districts, the County collects certain special assessment charges through the countywide property tax bill; and

 

WHEREAS, the last time the Board of Supervisors updated the fee schedule for these services was in 1980; and

 

WHEREAS, in order to determine an appropriate fee structure, all counties in California were surveyed for comparative purposes. The results of the survey indicate there are two methods used for calculating fees; percentage basis and per transaction basis. San Mateo County utilizes the per transaction basis; and

 

WHEREAS, of the fifty-eight California counties surveyed, twenty-four responded. Further analysis revealed that San Mateo County’s fees were substantially lower compared to other counties that utilize the per transaction basis for determining fees; and

 

WHEREAS, we recommend that this Board of Supervisors update special assessment fees to rates comparable to other counties that calculate fees on a per transaction basis; and

 

WHEREAS, per the terms of the current agreement, unless either party notifies the other of a proposed modification within ninety (90) days of the close of the fiscal year, the contract will automatically renew under the current compensation schedule; therefore, for a fee increase to apply in fiscal year 2003-04, action must be taken before March 30, 2003..

 

NOW THEREFORE, IT IS HEREBY DETERMINED AND ORDERED THAT:

1. Notice shall be provided to cities and special districts that the Agreement for Compensation to County of San Mateo for Collection of Special Assessment Charges (the “Agreement for Compensation”) will not automatically renew on the same terms and conditions for the next fiscal year; and

2. The County shall seek mutual agreement from cities and special districts to modify the compensation schedule set forth in paragraph (6) of the Agreement for Compensation as follows:

    (a) $1.25 per transaction if submitted in electronic format (diskette, CD, magnetic tape, or electronic mail), unless fees collected is 5% or more of total charges, in which the rate will remain at $.30 per transaction.

    (b) $1.75 per transaction if submitted in hardcopy. Beginning fiscal year 2003-04, all transactions from cities and special districts will be required to be submitted in electronic format.

    (c) $25 per transaction for each correction after the tax roll has been prepared.

    (d) Any city or special district, whose fees amount to $10.00 or less, will be waived due to its immaterial fiscal impact.

This resolution shall take into effect immediately upon its adoption.

          COUNTY OF SAN MATEO

            BY___________________________

            President, Board of Supervisors

ATTEST:

BY______________________

Clerk of Said Board BY___________________________

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