Auditor-controller Stanislaus Lauren Klein, Cpa Auditor-Controller*

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is on property owners tax bills, or add an insert to their property tax bill explaining what this tax covers. The recommendation will not be implemented because it is unreasonable. The 1% ad valorem property tax rate is the general property tax rate that resulted from the passage of Proposition 13 in 1978. OID and other taxing entities which placed a levy on the 1977- 78 tax roll were incorporated into the Proposition 13 general 1% ad valorem tax rate. In fact, OID may have placed levies on the tax roll decades earlier as the District was formed in 1909. At the time of the formation of the District, the City limits were much different than they are today. The majority of the District boundaries would have been County and not City. As the City grew and land was annexed from the County to the City, the dynamics of the District boundaries changed. There are 159 different Tax Rate Areas (TRA's) within the District, of which 43 are located in the City of Oakdale. The California Property Tax system is the most complex property tax system in the nation. Layers of legislation and mandates at the State level over the decades have created a system that is challenging to administer at the local level. Additionally, there are limitations as to the software applications that act as a primary tool to administer the California Property Tax system. Due to State mandates, the components within the individual TRA's may vary. Every TRA is comprised of a unique blend of county, city, school districts, school bonds and special districts such as fire districts, successor agencies (former Redevelopment Agencies), lighting districts, landscaping districts and others. In addition to a TRA's unique blend of taxing agencies, a TRA is subject to property tax revenue shifts, which are unique to each taxing agency and thus to each TRA. A tax revenue shift transfers property tax revenue from one agency to another. Examples of tax revenue shifts are the Successor Agency (SA) tax shift, in which tax revenue is shifted between the SA and other taxing agencies within its boundaries, as well as the Educational Revenue Augmentation Fund (ERAF), in which tax revenue is shifted from counties, cities and special districts to school districts. While the recommendation appears to be reasonable, the California Property Tax system would need to be far less complex in order to be able to comply with the request. In the current system, the amount of work involved to accommodate this request would require the use of an additional database outside of the property tax application and a great deal of resources that local government does not have. I'm certain most California counties would appreciate a simplified property tax system to administer, as the burden of this complex system is unreasonable. The SCCGJ recommends the SCAC office explore ways of providing a link on its website that is user

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The SCCGJ recommends that OID commence dialog with the City of Oakdale residents regarding services provided by OID in regards to this 1% tax. The responder cannot reply on behalf of OID. The SCCGJ recommends that OID and the City of Oakdale continue to work collaboratively on their

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Cooperative Action Plan and their Mutual Aid Agreement. The responder cannot reply on behalf of OID or City of Oakdale. Participation in the Annual Financial Audit Report for the Fiscal Year Ended June 30, 2016