San Luis Obispo County Grand Jury
1995-1996
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Findings & 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 by December 1, 2024.
F2:
The County has failed to re-examine the Master Tax Exchange Agreement every five years as required in Resolution 96-158.
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.