Agenda

Back to Calendar Return

ARF- 2066

Consent Agenda Item 4. A.

Regular BOS Meeting

Meeting Date:	09/03/2013
Submitted For:	Stacie Allison
Submitted By:	Stacie Allison, Accountant, Finance Department
Department:	Finance
Fiscal Year:	2013-2014	Budgeted?:	Yes
Contract Dates Begin & End:	July 1, 2013-June 30, 2014	Grant?:	No
Matching Requirement?:	No	Fund?:	New

Information

Request/Subject

Approval of revision to Exhibit A of Resolution No. 13-08-03 Providing for the Collection of Taxes for All Jurisdictions for FY 2013-2014

Background Information

The annual adoption of Gila County's budget and setting the County's primary and secondary property tax rates by the Board of Supervisors is a requirement of the Arizona Revised Statutes.

On August 19, 2013, the Board of Supervisors set the primary and secondary property tax rates for 2013 for all taxing jurisdictions within Gila County and conveyed tax rates for all jurisdictions to the County Treasurer, and adopted Resolution No. 13-08-03 providing for the collection of taxes for all jurisdictions by the County Treasurer for fiscal year 2013-2014. Exhibit A to Resolution No. 13-08-03 consisted of the list of tax levies and tax rates of all primary and secondary taxing districts within Gila County.

Evaluation

On August 20, 2013, Stacie Allison of the Gila County Finance Department received an email notification from Darlene Teller of the Arizona Department of Revenue (ADOR) Property Tax Oversight Commission that the tax rate needed to be reduced for Young Elementary School District No. 5 per A.R.S. 42-17151. Attached to Ms. Teller's email was a letter dated December 6, 2012, that was addressed from John Greene, Chairman of the ADOR Property Tax Oversight Commission, to Linda Cheney, Superintendent of Young Elementary School District No. 5, informing Ms. Cheney that the District shall not fix, levy or assess a primary property tax rate higher than the current year's rate of $6.2008 in August 2013 for tax year 2013.

On August 20, 2013, County Manager Don McDaniel sent an email to Ms. Teller stating that the County planned on exercising the option under A.R.S. 42-17005(A) regarding this matter. On August 21, 2013, Ms. Teller sent an email response to Mr. McDaniel informing him that statute would not apply in this case and, as a result, the tax rate must be reduced for Young Elementary School District No. 5 in accordance with A.R.S. 42-17151(C).

Conclusion

The ADOR Property Tax Oversight Commission is requesting that the Board of Supervisors take action to reduce the tax rate set for Young Elementary School District No. 5 from $6.3743 to $6.2008 for tax year 2013.

Recommendation

Staff recommends that the Board of Supervisors approve a revised Exhibit A of Resolution No. 13-08-03 to reflect a change in the tax rate for Young Elementary School District No. 5 from $6.3743 to $6.2008 for tax year 2013.

Suggested Motion

Approval of a revision to Exhibit A of Resolution No. 13-08-03, which is a listing of tax levies and tax rates for all primary and secondary taxing districts in Gila County, Arizona. (The total tax rate for Young Elementary School District No. 5 was reduced from $6.3743 to $6.2008 per A.R.S. § 42-17151.)

Attachments
Revised Exhibit A of Resolution No. 13-08-03
Resolution No. 13-08-03 with Exhibit A
12-6-12 Ltr from ADOR to Young Elementary School District
Email Correspondence between County Mgr and ADOR 8-20-13