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Orange County California Property Tax

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					                      RESOLUTION OF THE BOARD OF SUPERVISORS OF
                             ORANGE COUNTY, CALIFORNIA
                                    September 9, 2008

       WHEREAS, the basic levy one-percent property tax rate and certain property tax rates for

voter-approved indebtedness for school districts, and specific independently-governed special

districts, as provided under Revenue and Taxation Code Sections 93 and 96.31, are required to

be adopted by the County Board of Supervisors pursuant to Government Code Section 29100,

Education Code Section 15250, and various special district enabling statutes, with due allowance

for delinquencies, anticipated changes to the assessed value rolls, property tax refunds, and

disputed assessed values; and

       WHEREAS, the County Auditor-Controller has computed the property tax rates for

Fiscal Year 2008/09 in accordance with the aforementioned statutory provisions, utilizing the

delinquency, assessed value roll change, and property tax refund allowances, and allowances for

reserved values for disputed assessed valuations, as adopted in this Resolution;

       NOW, THEREFORE, BE IT RESOLVED that the Board hereby determines, declares,

and resolves:

       1.       Direct the Auditor-Controller to use the following delinquency/roll change/refund

                factors for purposes of setting property tax rates for Fiscal Year 2008/09:

                (a)    2.0 percent secured roll change/refund factor for all voter-approved

                       indebtedness tax rates levied by school districts, and by special districts

                       governed by local boards which have adopted the Teeter Plan for property

                       tax apportionment.

                (b)    8.0 percent secured delinquency/roll change/refund factor for all voter-

                       approved indebtedness tax rates levied by special districts governed by local


Resolution No. 08-122, Item No. 8                -1-
Adoption of 2008/09 Property Tax Rates
                     boards which have not adopted the Teeter Plan for property tax

                     apportionment.

               (c)   10.0 percent unsecured delinquency/roll change/refund factor for all voter-

                     approved indebtedness tax rates.



2.     Direct the Auditor-Controller to reserve assessed values for setting voter-approved

       indebtedness tax rates in the following school districts:

                                                                      Reserved
                              School District                      Secured Value

               Anaheim Union High School District                  $ 486,000,000

               Anaheim City School District                          486,000,000

               Rancho Santiago Community College District            222,000,000

               Santa Ana Unified School District                     186,000,000

               Saddleback Valley Unified School District             114,000,000



3.     Adopt the Fiscal Year 2008/09 property tax rates as listed in Attachment I to this

       Resolution.




Resolution No. 08-122, Item No. 8               -2-
Adoption of 2008/09 Property Tax Rates

				
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