HomeMy WebLinkAboutReso 123-92 TaxExchanAgmtWDub RESOLUTION NO. 123 - 92
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
APPROVING AGREEMENT WITH COUNTY OF ALAMEDA REGARDING
TAX EXCHANGE UPON ANNEXATION OF WESTERN DUBLIN
WHEREAS, Revenue and Taxation Code section 99 requires local
agencies whose service area or service responsibility will be
altered by a proposed jurisdictional change to negotiate in an
attempt to reach agreement regarding the amount of property tax
revenues to be exchanged between the local agencies upon the
jurisdictional change; and
WHEREAS, the local agencies affected by annexation of the
territory known as western Dublin are the City of Dublin, the
County of Alameda and the Hayward Area Recreation District; and
WHEREAS, the Hayward Area Recreation District is a special
district located within Alameda County; and
WHEREAS, Revenue and Taxation Code section 99(b)(5) provides
that if a jurisdictional change will alter the service area or
service responsibility of a special district, the board of
supervisors of the county in which the special district is
located shall, on behalf of the special district, negotiate any
exchange of property tax revenues; and
WHEREAS, an agreement entitled "Agreement between County of
Alameda and City of Dublin Regarding Transfer of Property Tax
Revenues Upon Annexation of Property in Western Dublin," a copy
of which is attached hereto as Exhibit A, has been prepared; and
WHEREAS, the City Council is familiar with the terms and
provisions of the agreement and the City Manager recommends
approval of the agreement;
NOW, THEREFORE, BE IT RESOLVED THAT the City Council
approves the agreement attached as Exhibit A and authorizes and
directs the Mayor to sign the agreement.
BE IT FURTHER RESOLVED THAT the City Clerk is directed to
forward a certified copy of this resolution and the signed
agreement to the Executive Director of LAFCO when the City
submits an application to LAFCO for annexation of the area
covered by the agreement.
Revised September 22, 1992
EXHIBIT
PASSED, APPROVED, AND ADOPTED this 26thday of October 1992, by
the following vote:
AYES: Councilmembers Burton, Jeffery, Howard, Moffatt, and
Mayor Snyder
NOES: None
ABSENT: None
ABSTAIN: None
Mayor
ATTEST:
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2 Revised September 22, 1992
AGREEMENT BETWEEN COUNTY OF ALAMEDA
AND CITY OF DUBLIN REGARDING
TRANSFER OF PROPERTY TAX REVENUES UPON ANNEXATION
OF PROPERTY IN WESTERN DUBLIN
THIS AGREEMENT, dated for identification this 26th day of
October , 1992, is entered into between.the CITY OF DUBLIN (CITY),
a municipal corporation and the COUNTY OF ALAMEDA (COUNTY), a
political subdivision of the State of California.
RECITALS
A. CITY has adopted a general plan amendment and specific
plan for WESTERN DUBLIN.
B. CITY contemplates applying to the Local Agency Formation
Commission for annexation of all or a portion of WESTERN DUBLIN.
C. CITY and COUNTY desire to provide for the sharing of
property tax revenues upon annexation by CITY of lands within
WESTERN DUBLIN.
D. This Agreement is made pursuant to the provisions of
Revenue and Taxation Code section 99 and shall constitute the
agreement for exchange of property tax revenues required by Revenue
and Taxation Code S 99(b)(6).
E. The Hayward Area Recreation District ( "HARD" ) is a
special district located within the County of Alameda.
F. Revenue and Taxation Code section 99 requires the local
agencies whose service area or service responsibility will 'be
altered by a proposed jurisdictional change to negotiate in an
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EXHIBIT
attempt to reach agreement regarding the amount of property tax
revenues to be exchanged between the local agencies upon the
jurisdictional change.
G. Revenue and Taxation Code section 99(b)(5) provides that
if a jurisdictional change will alter the service area or service
responsibility of a special district, the board of supervisors of
the county in which the special district is located shall, on
behalf of the special district, negotiate any exchange of property
tax revenues.
H. The Board of Supervisors enters into this Agreement on
behalf of the Hayward Area Recreation District, pursuant to Revenue
and Taxation Code section 99.
DEFINITIONS
For purposes of this Agreement, the following definitions
shall apply:
a. WESTERN DUBLIN shall mean any and all property
lying within the City of Dublin Western Dublin Planning Area
located to the west of CITY's westerly city limits as shown in
Exhibit A, attached hereto.
AGREEMENT
NOW, THEREFORE, in consideration of the promises and acts
described herein, the CITY and COUNTY agree as follows:
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1. Recitals
The foregoing recitals are true and correct and are
part of this Agreement.
2. Property Tax Transfer upon Future Annexations
(a) Except as provided.in paragraph 3 below, upon
annexation to CITY of any property within WESTERN DUBLIN, CITY and
COUNTY agree that CITY and COUNTY shall receive the following
percentages of the full one percent ad valorem property tax and/or
possessory interest tax from property in the following tax rate
areas:
Tax Rate Area
54--040
54--049
54--050
54-061
55--001
75-001
City'S
Percentage
27.278966%
24.264213%
26.205727%
28.319409%
28.146667%
28.319409%
County's
Percentage
31.000000%
35.941209%
31.000000%
36.147839%
23.808452%
23.954437%
(b) Except as provided in subsection (c), the
foregoing percentages constitute the property tax apportionment
factors for CITY for each of the tax rate areas set forth above
following annexation.
(c) The property tax apportionment factors for CITY
for tax rate areas 54-050 and 54-061 shall be applicable only to
those areas within such tax rate areas that are annexed to CITY and
are necessary for construction of the freeway interchange at Eden
Canyon Road.
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3. Detachment from HARD
COUNTY'S percentage-of the one percent ad valorem
property tax and/or possessory interest tax set forth in paragraph
2(a) shall be applicable for the property currently in tax rate
areas 54-040 and 54-049 only upon detachment of the property in
such tax rate areas from the Hayward Area Recreation District.
CITY agrees to initiate proceedings for detachment of such property
from HARD at the time CITY initiates proceedings to annex such
property.
4. Change in Tax Rate Areas
In the event that the tax rate areas are changed
from the above tax rate areas, COUNTY shall adjust the tax
apportionment factor for CITY for any new tax rate area(s) so that
CITY receives the percentage of property tax revenues contemplated
by this Agreement.
5. Renegotiation Upon ChanGe in Densities.
(a) If CITY increases the ratio of medium high
density dwelling units to total dwelling units by more than 15%,
or increases the ratio of medium density dwelling units to total
dwelling units by more than 15%, or increases the number of acres
designated as commercial by more than 15% from the dwelling units
and acreage shown in Exhibit B, attached hereto, the CITY and
COUNTY agree to renegotiate the provisions by this agreement. In
such event, both parties agree to renegotiate in good faith.
(b) If CITY approves a general plan amendment which
increases the density permitted by City Council Resolution No.
114\Agree\28\Annex.wd Page 4 of 7 September 22, 1992
88-92 for the property within tax rate area 55-001, the parties
agree to renogotiate the percentages set forth in section 2(a) for
tax rate area 55-001 only.
6. Audit
Upon reasonable notice, CITY shall have the right
to audit the books and records of COUNTY to determine whether CITY
is receiving its percentage share of property tax revenues, as
provided for in this Agreement.
7. Retention of other revenues
Following annexation, CITY shall retain all other
revenues derived from or attributable to WESTERN DUBLIN.normally
received by a city on account of property within its city limits.
8. Additional Documents and Agreements
The parties agree to cooperate in the execution of
any additional documents or agreements which may be required to
carry out the terms of this Agreement. Both parties agree to adopt
resolutions accepting this exchange of tax revenues, if required
by the executive officer of the Local Agency Formation Commission
at the time of an application for annexation.
9. Successors
This Agreement shall bind and inure to the benefit
of all successors and assigns of the parties and any associates in
interest, and their respective directors, officers, agents,
servants, and employees, and the successors and assigns of each of
them, separately and collectively.
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10. Construction of Agreement
This Agreement shall be construed and enforced
pursuant to the laws of the State of California.
11. Time of the Essence
In entering into this Agreement, the parties
recognize and agree that time is of the essence.
12. Notices
Whenever notice is required hereunder, it shall be
given to the parties as follows:
To:
City of DUBLIN:
City Manager
City of Dublin
100 .Civic Plaza
Post Office Box 2340
Dublin, CA 94568
To: COUNTY of Alameda:
County Administrator
county of Alameda
1221 Oak Street, Room 555
Oakland, CA 94612
13. Specific Performance
This Agreement may be enforced by an action for
specific performance and/or an action for declaratory relief and
damages. The prevailing party in such an action shall be entitled
to its attorneys' fees.
14. Entire Agreement
This document embodies the entire terms and
conditions of the Agreement described herein. This Agreement may
114\Agree\28~Annex.wd Page 6 of 7 September 22, 1992
be executed in two (2) counterparts, each of which shall constitute
an original.
Dated:
Approved as to form:
City Attorney
CITY OF DUBLIN
ATTEST:
COUNTY OF ALAMEDA
Dated:
Chairman of the Board
Approved as to form:
County Counsel
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September 22, 1992