5.40.010 Factual basis for establishing fee.
The property tax administration fee set forth herein is based on the following facts:
A. Senate Bill 2557, Chapter 455 of 1990 Statutes of California, provides the county and/or the County Auditor the authority to establish and charge local jurisdictions and special districts in the county as the latter are defined in the California Revenue and Taxation Code for the reasonable property tax administrative costs attributable to such local jurisdictions and special districts; and
B. The County Auditor has determined, in accordance with the provisions of Senate Bill 2557, and the guidelines for county property tax administration charges promulgated by the California State Comptroller Office through the County Accounting Standards and Procedures Committee, the property tax administrative costs attributable to the school and special districts in the county; and
C. Senate Bill 2557 authorizes the property tax administration charges to be charged effective January 1, 1991, for the 1989/90 fiscal year and for the entirety of each fiscal year thereafter. (Ord. 768, eff. 3/21/91)