100 - Policy for Establishing Parcel Based Fees

Establishing parcel-based fees to be collected through the County property tax billing system is a multi-step process that must be started well before the tax bills are mailed in October.

Following are the steps to be followed by users of the parcel based fee collection system:

A. New Parcel Based Fee Users

1. Contact is made with the County Auditor-Controller who will provide an overview and guideline packet. This contact should be made by January of the preceding tax year (i.e., by January 1996 for the 1996-97 tax year). If the requesting department/agency will need to run computer reports based on information available from the Auditor-Controller or the Assessor, then the "date requirements" will have to be submitted prior to running the reports. The Auditor- Controller can provide "code area to fund" information and the Assessor can provide "parcel based" information.

2. The requesting department/agency will meet with the County Assessor's staff who will explain the benefits and pitfalls of using parcel assessment data to collect user fees.

3. Upon request, assessment use codes, parcel ownership and other related data would be furnished to the applicant at cost. Steps 1 through 3 should be completed by April 1.

4. The user department/agency will independently determine specific parcel charges and exemptions, if any, according to their pre-established guidelines.

5. The user department/agency will establish an appellate process to resolve, with the taxpayer, disputes arising from the fee.

6. The user department/agency will again meet with the Assessor's staff to review the rationale used with respect to the proper understanding of use codes and other property related data.

7. The user department/agency will meet with the Auditor's staff and review their submission data for completeness. After all submitted the Auditor has entered information, an error report will be produced and sent to the requesting department/agency for their corrective action, authorization signature and returned to the Auditor's office for data entry. A final report showing all corrections is sent to the department agency for their review. Any remaining errors will be immediately sent to the Auditor's office.

8. The applicant will deliver to the County Auditor, no later than August 10, the following: (1) a request for the collection of the fee; (2) any resolutions or other authorizing documents; and (3) an audited and corrected Service Charge Report.

B. Existing Parcel Based Fee Users

Annually, in the spring, the "Auditor's Use Code Charges by Special Levy ID" report is sent to departments/agencies for their review, corrections authorizing signature(s) and then the approved report and supporting documentation is returned to the Auditor's office by the end of May. The report shows use code, annual charges and by- passes. After rollover (July 1), the "District Special Charge- Annual" report is sent to existing departments/agencies for use in meeting public review requirements and for final adoption by their governing body. Any changes made during the fee adoption meeting, i.e., charges or by-passes, must be returned with the "District Special Charge-Annual" report and authorizing resolutions, to the Auditor's office no later than August 10, for the fees to appear on the tax bills to be mailed in October.