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!~ES(~LtJTION NO. 85-26
A RESOLUTION OF THE CTTY OF UKIAH REGARDING
CORRECT INTERPRETATION OF' REVENUE & TAXATION
CODE ,~99 AND REQUEST FOR LEC;rSLATIVE RELIEF
WHEREAS, some counties have taken the position that Revenue &
Code §99 allows the C, ounty to exchange sate,'~ t-ax, bed tax and othe:r revenue
in addition to property tax revenue in connecti~>n with annexations to cities,
and
WHEREAS, Revenue & Taxation Code ~99 applies only to pro¢ertv tax
exchange, not sales and bed tax revenue or other forms of revenue; and
WHEREAS, while the Legislature has considered pass_~.ng corrective or
interpretative., legislation to resol, ve this ~r~olem,o~ no such legislation has
vet been passed; and
WHEREAS, pending annexation applications are not able to be ¢:ompleted bv
LAFCO because of this "impasse" as annexations requi, re an agreement on the
division of property tax between the affected agency and the county.
NOW, THEREFORE, BE iT RESOLVED by the City of Ukiah that correcti, ve
legislation be proposed specifying that only property tax revenue is to be
exchanged between the county and a city annexing property within its
boundaries; and that the county has no legal authority to demand exchange of
property tax or an.y other tax based upon sales tax, bed tax or other forms of
revenue from a city as a condition of .approval of an annexation agreement
regarding tax exchange. And, further, that a method of resolution of impasse
by provided by law.
PASSED AND ADOPTED this 5th da',~ of September 1984, by the followinq
ro1.1 call vote:
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AYES:
NOES:
Councilmembers ltenderson, Kier, ltickey, Kelley and Mayor Myers
None
ABSENT: None
ABSTAIN: None
ATTEST:
Mayor