San Luis Obispo County Grand Jury
• 1995-1996
Annexation: a Taxing Dilemma Does a tax exchange agreement for annexation adopted in 1996 remain relevant for all
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 3 findings
F1
Resolution 96-158, the Master Tax Exchange Agreement was adopted by the San Luis Obispo Board of Supervisors 28 years ago, on April 24, 1996. Although the agreement was not agreed to by all seven Cities within the County, the County has continued to use the agreement as the basis for annexation negotiations.
Related Recommendations (1)
R1
The Grand Jury recommends that the Board of Supervisors of San Luis Obispo County complete an updated Master Tax Exchange Agreement with the Cities
F2
The County has failed to re-examine the Master Tax Exchange Agreement every five years as required in Resolution 96-158.
No recommendations for this finding
F3
In November 2021, the County of San Luis Obispo along with the Cities of Arroyo Grande, Atascadero, Paso Robles, and San Luis Obispo engaged in a contract with an outside consultancy firm to perform a financial analysis to inform a revised tax sharing agreement. The study, contracted for cost of $187,400, has not been completed due to the County not providing the modeling information needed by their consultant.
No recommendations for this finding
Conclusions 1
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CL1The Grand Jury has concluded that the County of San Luis Obispo has not met the requirement to re-examine the MTEA every five years as required in Resolution 96-158. The County has not taken substantial action despite all parties agreeing that a re-examination is long overdue. The absence of an updated agreement has been noted by some Cities as a deterrent to complete annexations. Submitted May 21, 2024 5
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
San Luis Obispo County
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