Agenda

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Regular Agenda Item 3. A.

Regular BOS Meeting

Meeting Date:	08/15/2022
Submitted By:	Marian Sheppard
Department:	Clerk of the Board of Supervisors
Fiscal Year:	2022-2023	Budgeted?:	Yes
Contract Dates Begin & End:	July 1, 2022-June 30, 2023	Grant?:	No
Matching Requirement?:	No	Fund?:	New

Information

Request/Subject

Resolution No. 22-08-02 providing for the collection of taxes for all jurisdictions for Fiscal Year (FY) 2022-2023.

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.

Evaluation

The specifically applicable statutes are as follows:

42-17151. County, municipal, community college and school tax levy

A. On or before the third Monday in August each year, the governing body of each county, city, town, community college district and school district shall:

1. Fix, levy and assess the amount to be raised from primary property taxation and secondary property taxation. This amount, plus all other sources of revenue, as estimated, and unencumbered balances from the preceding fiscal year, shall equal the total of amounts proposed to be spent in the budget for the current fiscal year.

42-18003. Delivery of roll to county treasurer; resolution for collecting taxes

A. On or before October 1 of each year the assessment and tax roll and the cross-index shall be delivered to the county treasurer.

B. On completing the assessment and tax roll, the county board of supervisors shall adopt a resolution for the collection of taxes by the county treasurer as provided by law from the persons who are listed in the roll. The county treasurer is thereafter responsible for collecting the totals of all taxes levied on the roll.

C. The roll attached to the county board of supervisors' resolution for collecting taxes is the treasurer's authority to collect the levied taxes.

Conclusion

This date of Monday, August 15, 2022, has been set for the Board of Supervisors to set the primary and secondary property tax rates for 2022 for all taxing jurisdictions within Gila County and convey tax rates for all taxing jurisdictions to the County Treasurer. By adopting Resolution No. 22-08-02, it provides for the collection of taxes for all jurisdictions by the County Treasurer for FY 2022-2023.

Recommendation

Staff recommends that the Board of Supervisors set the primary and secondary property tax rates for FY 2022-2023 for all taxing jurisdictions within Gila County and convey tax rates for all jurisdictions to the County Treasurer and that the Board adopts Resolution No. 22-08-02.

Suggested Motion

Information/Discussion/Action to set primary and secondary property tax rates for FY 2022-2023 for all taxing jurisdictions within Gila County and convey tax rates for all jurisdictions to the County Treasurer; and adopt Resolution No. 22-08-02 providing for the collection of taxes for all jurisdictions by the County Treasurer for FY 2022-2023. (Mary Springer)

Attachments
Resolution No. 22-08-02
2023 Tax Levies Final Exhibit A & B to Resolution