RESOLUTION NO. _____________

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

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RESOLUTION OF COUNTY OF SAN MATEO

MAKING DETERMINATION OF PROPERTY TAX EXCHANGE

PURSUANT TO PROVISIONS OF CHAPTER 282, SECTION 59, PART .05,

IMPLEMENTATION OF ARTICLE XIIIA OF THE CALIFORNIA CONSTITUTION

COMMENCING WITH SECTION 95, DIVISION 1,

OF THE REVENUE AND TAXATION CODE

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

WHEREAS, the Skyline County Water District, an independent special district, has negotiated an agreement to sell the District’s water system and assets to the California Water Service Company, and the District will no longer operate as a water provider;

WHEREAS, the District has submitted a resolution of application to the Local Agency Formation Commission (LAFCo) for dissolution of the District; and;

WHEREAS, Revenue and Taxation Code Section 99(b)(5) requires that when an organizational change would affect the service area or service responsibility of an independent special district, the County shall, on behalf of the independent special district, negotiate a property tax transfer associated with those changes and adopt a resolution identifying the transfers; and;

WHEREAS, the boundaries of the Skyline County Water District include forty-two tax rate areas and portions of the following agencies: County of San Mateo, County Library, County Fire, San Mateo Community College District, Sequoia High School District, Portola Valley Elementary School District, Woodside Elementary School District, Redwood City Elementary School District, Cabrillo Unified School District, Midpeninsula Regional Open Space District, San Francisquito Flood Control Zone, Woodside and Coastside Fire Districts, Sequoia Health Care District, Resource Conservation District, Harbor District, Bay Area Air Quality District and the Town of Woodside; and

WHEREAS, there is no public agency assuming the long term service responsibility of the Skyline County Water District and it has been determined that it is therefore appropriate to redistribute the property tax of the Skyline Water District proportionately to remaining agencies included in tax rate areas that comprise the Skyline County Water District; and

WHEREAS, the subject determination has been made prior to and as a condition precedent to the Executive Officer of the Local Agency Formation Commission issuing the Certificate of Filing on said proposal; and

NOW THEREFORE, IT IS HEREBY DETERMINED AND ORDERED Upon recordation of a certificate of completion of the dissolution, the property tax of Skyline County Water District shall be redistributed proportionately to the agencies set forth above.

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