Loading...
HomeMy WebLinkAboutAgreement A-23-228 Second Amended and Restated CityCounty MOU.pdf 23-0485 Agreement No. 23-228 1 SECOND AMENDED AND RESTATED MEMORANDUM OF UNDERSTANDING BETWEEN 2 THE COUNTY OF FRESNO AND THE CITY OF COALINGA 3 THIS SECOND AMENDED AND RESTATED MEMORANDUM OF UNDERSTANDING 4 (hereinafter " RESTATED MOU") is made and executed by and between the COUNTY OF FRESNO, a 5 political subdivision of the State of California (hereinafter referred to as "COUNTY"), and the City of 6 COALINGA, a municipal corporation of the State of California (hereinafter referred to as "CITY"). 7 WITNESSETH 8 WHEREAS, on March 25, 2008, COUNTY and CITY entered into a comprehensive agreement 9 covering development, annexations, sales taxes, property taxes, and other matters, referred to as the 10 2008 Amended and Restated Memorandum of Understanding ("2008 MOU"); and 11 WHEREAS, the 2008 MOU served in part as COUNTY's and CITY's master property tax transfer 12 agreement under subdivision (d) of section 99 of the Revenue and Taxation Code; and 13 WHEREAS, the 2008 MOU also included provisions relating to redevelopment and included as 14 a party the former Coalinga Redevelopment Agency, which CITY dissolved on February 1, 2012, 15 following the State adopted comprehensive legislation, Assembly Bill X1 26 (Stats. 2011, 1st Ex. Sess. 16 Chp. 5), dissolving California redevelopment agencies and prohibiting further redevelopment activities 17 under the California Community Redevelopment Law (former Health and Safety Code Section 33000 et 18 seq.); and 19 WHEREAS, the 2008 MOU is set to expire March 25, 2023; and 20 WHEREAS, COUNTY and CITY desire to make additional changes to their comprehensive 21 agreement set forth in the 2008 MOU, and to extend the term of their comprehensive agreement for an 22 additional 15 years; and 23 WHEREAS, due to the age of the 2008 MOU and the desire to make additional changes to the 24 2008 MOU, COUNTY and CITY have determined that it is in their best interests to enter into this 25 RESTATED MOU, which will supersede and replace the 2008 MOU; and 26 WHEREAS, COUNTY and CITY wish to continue to work together to develop a fair and equitable 27 approach to tax sharing and the encouragement of sound economic growth; and 28 1 1 WHEREAS, in order to encourage economic development and environmentally sound land use 2 planning, it is important that any tax sharing among COUNTY and CITY be determined in advance and 3 that such arrangements not be fiscally detrimental to either COUNTY or CITY; and 4 WHEREAS, COUNTY and CITY recognize the importance of COUNTY and CITY services and 5 are prepared to cooperate in an effort to address COUNTYs and CITYs fiscal issues; and 6 WHEREAS, through annexation CITY provides the opportunity for economic growth and 7 development to support public services for CITY and COUNTY; and 8 WHEREAS, close cooperation between COUNTY and CITY is necessary to maintain the quality 9 of life throughout Fresno County and deliver needed services in the most cost-efficient manner to all CITY 10 and COUNTY residents; and 11 WHEREAS, COUNTY recognizes the need for orderly growth within and adjacent to CITY and 12 for supporting appropriate annexations and promoting the concentration of development within CITY; and 13 WHEREAS, CITY recognizes that development within CITY limits may also have the effect of 14 concentrating revenue-generating activities within CITY rather than in unincorporated areas and that, as 15 a result of Proposition 13 and its implementing legislation, annexation by CITY of unincorporated territory 16 can result in a loss of revenue sources for COUNTY unless there is significant new development activity 17 as a result of annexation; and 18 WHEREAS, annexation is appropriate where it itis consistent with CITY's General Plan, and it 19 can be a valuable tool in the physical and economic development of CITY and COUNTY; and 20 WHEREAS, the parties recognize that COUNTY General Plan Goal LU-G provides that COUNTY 21 will direct urban growth and development within the cities spheres of influence to existing incorporated 22 cities and will ensure that all development in city fringe areas is well planned and adequately served by 23 necessary public facilities and infrastructure and furthers countywide economic development goals; and 24 WHEREAS, the parties recognize that when urban growth and development is directed to cities 25 there is a lost opportunity of development by COUNTY in the unincorporated area and that sharing of 26 local sales and use taxes generated by such development would serve as a tool for the COUNTY to 27 participate in receiving a share of that new revenue; and 28 2 1 WHEREAS, it is the interest of the parties to require all new urban development to pay a roughly 2 proportionate share of the cost of urban services and infrastructure created by the development, whether 3 it occurs in the CITY or in the adjacent unincorporated area of the CITY's sphere of influence. 4 NOW, THEREFORE, COUNTY and CITY hereby agree as follows: 5 ARTICLE 1 6 DEFINITIONS 7 Unless the particular provision or context otherwise requires, the definitions contained in this 8 article and in the Revenue and Taxation Code shall govern the construction, meaning, and application of 9 words used in this RESTATED MOU. 10 1.1 "Base property tax revenues" means property tax revenues allocated by tax rate 11 equivalents to all taxing jurisdictions as to the geographic area comprising a given tax rate area annexed 12 in the fiscal year immediately preceding the tax year in which property tax revenues are apportioned 13 pursuant to this RESTATED MOU, including the amount of State reimbursement of the homeowners' and 14 business inventory exemptions. 15 1.2 "Property tax increment" means revenue from the annual tax increment, as "annual tax 16 increment" is defined in Section 98 of the Revenue and Taxation Code, attributable to the tax rate area 17 for the respective tax year. 18 1.3 "Substantial development" or "substantially developed" means real property which, prior 19 to annexation, has an improvement value to land value ratio equal to or greater than 1.25:1, as of the lien 20 date in the fiscal year in which the annexation becomes effective under the Cortese-Knox Local 21 Government Reorganization Act, and on and after January 1, 2000, the Cortese-Knox-Hertzberg Local 22 Government Reorganization Act of 2000. 23 1.4 "Property tax revenue" means base property tax revenue, plus the property tax increment 24 for a given tax rate area. 25 1.5 "Tax apportionment ratio" means the tax apportionment ratio of the parties for a given 26 fiscal year and shall be ascertained by dividing the amount determined for each party pursuant to 27 Revenue and Taxation Code Sections 96(a) or 97(a), whichever is applicable, by that party's gross 28 3 1 assessed value, and by then dividing the sum of the resulting tax rate equivalents of both parties into 2 each party's tax rate equivalent to produce the tax apportionment ratio. 3 1.6 "Tax rate equivalent" means the factor derived for an agency by dividing the property tax 4 levy for the prior fiscal year computed pursuant to Section 97 of the Revenue and Taxation Code by the 5 gross assessed value of the real property within the jurisdiction of the agency for the prior fiscal year. 6 1.7 "Effective Date" shall mean the last date that all the parties hereto execute this Restated 7 MOU between COUNTY AND CITY. 8 1.8 "Urban development" or "urban type development" shall mean development not allowed 9 in areas designated Agriculture, Rural Residential or River Influence in COUNTY's General Plan or its 10 applicable community plans as of the Effective Date of this RESTATED MOU. 11 ARTICLE II 12 ANNEXATIONS BY CITY 13 2.1 Any annexations undertaken by CITY following the date of the execution of this 14 RESTATED MOU shall be consistent with both the terms of this MOU and the standards (hereinafter 15 "The Standards"or"Standards") as set forth in Exhibit"1", attached hereto and incorporated by reference 16 herein as if set fourth fully at this point. This RESTATED MOU shall not apply to annexations proposed 17 by CITY which are not in compliance with its terms or which fail to meet The Standards. If a proposed 18 annexation is not in compliance with the terms of this RESTATED MOU, including but not limited to, The 19 Standards, then the property tax exchange provisions of Article III of this RESTATED MOU shall not 20 apply in regards to that proposed non-complying annexation. An exchange of property tax revenues 21 between COUNTY and CITY for any such non-complying annexation shall be handled individually 22 pursuant to subdivision (e) of Section 99 of the Revenue and Taxation Code or by the negotiation of a 23 standalone property tax exchange agreement between COUNTY and CITY. 24 2.2 In order to encourage the orderly processing of proposed annexations, CITY shall, at least 25 thirty (30) days prior to filing any annexation proposal with the Fresno County Local Agency Formation 26 Commission (hereinafter "LAFCO"), notify COUNTY of its intention to file such proposal and the date 27 upon which CITY expects such proposal to be filed. Upon COUNTY's request, CITY agrees to meet with 28 COUNTY to review whether its proposed annexation complies with The Standards. Within fifteen (15) 4 1 days after the date COUNTY receives notice by the CITY of its annexation proposal, COUNTY shall notify 2 CITY in writing if it has determined that the proposed annexation is inconsistent with The Standards. 3 Upon receipt of such notification, CITY may either modify the proposal to address the inconsistencies 4 with the Standards identified in the COUNTY's written notice or adopt a resolution finding that the 5 proposed annexation is, in CITY's determination, consistent with The Standards. If County fails to give 6 such notice within the fifteen-day period, the annexation shall be conclusively deemed consistent with all 7 provisions of this article and The Standards. 8 2.3 If CITY adopts a resolution making the findings described in Section 2.2, above, then 9 COUNTY may challenge such findings by appropriate court action filed within thirty (30) days of receipt 10 of written notice of the adoption of CITYs resolution. The court shall independently review the evidence 11 and determine whether the proposed annexation is consistent with the Standards. 12 As an alternative to a judicial challenge by the COUNTY, the parties may within the aforesaid 13 thirty (30) day period mutually agree in writing to arbitrate their dispute through proceedings conducted 14 in accordance with the rules established by the American Arbitration Association. The parties upon 15 agreeing to arbitrate will proceed with arbitration in a timely manner. The arbitrator hearing the matter 16 shall independently review the evidence and determine whether the proposed annexation is consistent 17 with The Standards. 18 Costs incurred by the prevailing party, either in court proceedings or the arbitration proceedings, 19 shall be paid by the non-prevailing party. The parties agree that CITY shall not proceed to LAFCO with 20 the proposed annexation until the dispute is finally resolved either by court or arbitration proceedings. If 21 CITY attempts to proceed with such proposed annexation prior to the expiration of the period in which 22 COUNTY may file its court action or agree to arbitrate, or prior to the final conclusion of such court or 23 arbitration proceeding, then the property tax exchange provisions of Article III of this RESTATED MOU 24 shall not apply to that proposed annexation. 25 Notwithstanding the foregoing, the CITY may proceed to LAFCO under this RESTATED MOU if 26 court or arbitration proceedings are not completed within thirty (30) days after the filing thereof provided, 27 however, that LAFCO in its resolution of approval, at the request of the CITY, conditions such approval 28 upon the Executive Officer's receipt of a certified copy of the document evidencing the finality of the 5 1 aforesaid court or arbitration proceedings determining that the proposed annexation is consistent with 2 the Standards attached hereto, or alternatively, receipt of a written stipulation of the CITY and COUNTY 3 agreeing that the annexation complies with the Standards and permitting the completion of such 4 proposed annexation. If LAFCO declines to conditionally approve the annexation as provided in this 5 paragraph or CITY fails to timely request such conditional approval of the annexation, then the property 6 tax exchange provisions of Article III of this RESTATED MOU shall not apply. If, at the request of the 7 CITY, LAFCO approves the annexation over the objections of the County, such approval by LAFCO shall 8 be deemed good cause for the COUNTY at its option to terminate this RESTATED MOU. 9 2.4 For the purpose of promoting economic development and job creation, an Alternate 10 Standard for Annexation for industrial or regional commercial uses is hereby created. In the place of The 11 Standards set forth in Exhibit 1, the Alternate Standard for Annexation shall apply to and govern the 12 review of annexation proposals for industrial or regional commercial uses. Annexation proposals for 13 industrial/regional commercial uses shall include a conceptual development plan, as described herein. 14 The conceptual development plan shall consist of the economic objectives to be achieved, the service 15 and financing strategy and its schedule, and shall include a map of the proposed prezoning. The 16 conceptual development plan's schedule shall include milestones for major project components, to 17 measure the progress of the project. Due to the complexity of such projects the development schedule 18 for planning and implementation may reasonably require a period of from five to ten years. The 19 annexation proposal shall be submitted to and reviewed by the COUNTY pursuant to Section 2.2. 20 Annexation proposals that comply with the criteria of this Section 2.4 shall, be deemed to comply with 21 Section 2.1. The annexation application to be submitted to LAFCO shall be considered complete upon 22 adoption of the prezoning by the CITY. COUNTY and CITY agree to meet annually to review the progress 23 toward the achievement of the economic development objectives and to identify ways to promote mutual 24 economic development objectives. The proposed annexation made under this Alternate Standard for 25 Annexation described in this Section 2.4 should not create islands and annexation boundaries must 26 ultimately minimize creation of peninsulas, corridors, or other distortion of boundaries. 27 28 6 1 2.5 Section 2.4 shall not apply if CITY rezones an area that was annexed using the Alternate 2 Standard for Annexation to a zone other than Industrial/Regional Commercial without COUNTY's 3 consent. 4 ARTICLE III 5 EXCHANGE OF PROPERTY TAX REVENUES TO BE 6 MADE UNDER SECTION 99 OF THE REVENUE AND TAXATION CODE 7 3.1 The property tax revenues collected in relation to annexations covered by the terms of this 8 RESTATED MOU shall be apportioned between CITY and COUNTY as set forth in Sections 3.2 and 3.3 9 below. The parties acknowledge that, pursuant to Sections 54902, 54902.1 and 54903 of Government 10 Code and Section 99 of the Revenue and Taxation Code, the distribution of such property tax revenues 11 will not be effective until the revenues are collected in the tax year following the calendar year in which 12 the statement of boundary changes and the map or plat is filed with the County Assessor and the State 13 Department of Tax and Fee Administration. 14 3.2 In regards to the annexation of real properties which are not considered substantially 15 developed at the time of annexation, COUNTY will retain all of its base property tax revenue upon 16 annexation. The amount of the property tax increment for special districts whose services are assumed 17 by CITY shall be combined with the property tax increment of the COUNTY, the sum of which shall be 18 allocated between CITY and COUNTY pursuant to the following tax apportionment ratio: 19 COUNTY: 63% 20 CITY: 37% 21 Effective July 1, 2022 these property tax-sharing ratios shall be as shown in Exhibit "2". 22 3.3 In regards to the annexation of real properties which are considered substantially 23 developed at the time of annexation, property tax revenue (base plus increment) will be reallocated as 24 follows: a detaching or dissolving district's property tax revenue (base plus increment) shall be combined 25 with COUNTY's and the sum of which shall be allocated between CITY and COUNTY pursuant to the 26 ratio set forth in Section 3.2. 27 28 7 1 ARTICLE IV 2 DEVELOPMENT WITHIN AND ADJACENT 3 TO CITY'S SPHERE OF INFLUENCE 4 AND COUNTY'S CAPITAL IMPROVEMENT FEES 5 4.1 COUNTY shall not approve any discretionary development permits for new urban 6 development within CITY's sphere of influence unless the development shall have first been referred to 7 CITY for consideration of possible annexation. If CITY does not, within sixty (60) days of receipt of notice 8 from COUNTY, adopt a resolution of application to initiate annexation proceedings before LAFCO, 9 COUNTY may approve development permits for that new urban development. COUNTY's approval shall 10 take into consideration CITY's general plan and be consistent with COUNTY's general plan policies, 11 provided, that the development is orderly and does not result in the premature conversion of agricultural 12 lands. 13 4.2 Within the CITY's sphere of influence, COUNTY shall require compliance with 14 development standards that are comparable to CITY's and charge fees reflecting the increased 15 administrative and implementing cost where such CITY standards are more stringent than COUNTY's. 16 These requirements shall apply to discretionary development applications approved by COUNTY. For 17 purposes of this Agreement, "discretionary development applications" shall mean General Plan 18 Amendments, Rezoning, Tentative Tract Maps, Tentative Parcel Maps, Conditional Use Permits, Director 19 Review and Approvals, and Variances. 20 4.3 CITY development fees shall be charged for any discretionary development applications 21 to be approved by the COUNTY within CITY's sphere of influence. To establish or amend CITY 22 development fees, CITY shall conduct a public hearing and notify property owners in accordance with 23 State Law. At the conclusion of that hearing, CITY shall adopt a resolution describing the type, amount, 24 and purpose of CITY fees to be requested for COUNTY adoption. 25 4.4 CITY shall transmit the adopted resolution to the COUNTY for its adoption of the fees. 26 CITY shall include a draft ordinance for COUNTY's adoption with appropriate supporting documentation 27 or findings by the CITY demonstrating that the fees comply with the Mitigation Fee Act (Section 66000, 28 and following, of the Government Code) and other applicable State Law requirements. CITY fees may 8 1 also include CITY's and COUNTY's increased administrative costs and inspection charges, provided 2 those costs similarly comply with the Mitigation Fee Act and other applicable State Law requirements. 3 4.5 COUNTY shall collect the applicable CITY development fees for infrastructure and 4 facilities at the time of final map approval or issuance of building permits as established by the fee 5 schedule. Or, COUNTY shall require the applicant to present a voucher issued by CITY evidencing the 6 payment of the fees directly to CITY, or written confirmation by CITY that fees are inapplicable. If 7 COUNTY imposes and collects fees on behalf of CITY, COUNTY shall transfer the fees to CITY at the 8 earliest time legally permitted. 9 4.6 CITY shall give COUNTY at least thirty (30) days' notice before implementing any new 10 fees or an amendment to existing fees. Notwithstanding this Section 4.6, or any other provision of this 11 MOU, CITY shall be solely responsible for determining the amount of the fees and setting them in 12 accordance with law. This Section 4.6 shall not be construed as a representation by COUNTY as to the 13 propriety of the fees or the procedures used in setting them. 14 4.7 CITY shall hold harmless, defend and indemnify the COUNTY from all claims, demands, 15 litigation of any kind whatsoever arising from disputes relating to the enactment of or the collection of 16 CITY development fees by the County; provided however, such duty shall not apply to the negligence or 17 intentional misconduct of the COUNTY. 18 4.8 If COUNTY adopts capital improvement fees, CITY shall require that an applicant for any 19 land use entitlement or permit within CITY shall pay all COUNTY, public improvement fees applicable to 20 the entitlement or permit. At the COUNTY's request, CITY shall either timely impose and collect all such 21 fees or shall require the applicant to present a voucher issued by COUNTY evidencing the payment of 22 fees directly to COUNTY. If adopted by COUNTY, the fees are to mitigate the impact of development on 23 required COUNTY facilities and services including, but not limited to, the criminal justice system, health, 24 social services, parks, transportation and library. If CITY imposes and collects fees on behalf of COUNTY, 25 CITY shall transfer the fees to COUNTY at the earliest time legally permissible to do so. COUNTY may 26 impose new fees and amend existing fees from time to time in its sole discretion and in accordance with 27 applicable law. COUNTY shall give CITY at least thirty (30) days' notice before implementing any new 28 fees or an amendment to existing fees. Notwithstanding this Section 4.8, or any other provision of this 9 1 RESTATED MOU, COUNTY shall be solely responsible for determining the amount of the fees and 2 setting them in accordance with law. This Section 4.8 shall not be construed as a representation by CITY 3 as to the propriety of the fees or the procedures used in setting them. If COUNTY imposes capital 4 improvement fees and CITY collects capital improvement fees on behalf of COUNTY, this RESTATED 5 MOU serves as a joint powers agreement under Chapter 5 of Division 7 of Title 1 (commencing with 6 Section 6500) of the Government Code for the purpose of CITY's collection of capital improvement fees 7 on behalf of COUNTY. 8 4.9 COUNTY shall hold harmless, defend and indemnify the CITY from all claims, demands, 9 litigations of any kind whatsoever arising from disputes relating to the enactment or collection of COUNTY 10 capital improvement fees; provided however, such duty shall not apply to the negligence or intentional 11 misconduct of the CITY. 12 4.10 COUNTY shall support urban unification and consolidation of urban services. To this end, 13 COUNTY shall oppose the creation of new governmental entities within CITY's sphere of influence, 14 except for such entities that may be necessary to address service requirements that cannot be addressed 15 by annexation to CITY. CITY and COUNTY will support transition agreements with current service 16 providers which recognize the primary role of cities as providers of urban services and where current 17 service providers have participated in service master planning. 18 4.11 Within CITY's sphere of influence and for the two-mile area beyond that sphere of 19 influence, COUNTY and CITY agree that, in the early stages of preparation of land use and general plan 20 amendments, they shall consult at a staff level in such fashion as to provide meaningful participation in 21 the policy formulation process and shall likewise consult on other policy changes which may have an 22 impact on growth or the provision of urban services. CITY shall also be given the opportunity to respond 23 to COUNTY before the final document is prepared for presentation to COUNTY's Planning Commission. 24 COUNTY agrees that it will solicit comments from CITY in the preparation of any Initial Study required by 25 the California Environmental Quality Act undertaken within the area. If CITY determines such urban 26 development may have a significant effect on the environment, the COUNTY shall require an 27 Environmental Impact Report to be prepared if a fair argument can be made in support of the CITY's 28 finding. 10 1 Notwithstanding anything to the contrary herein, because of state-mandated directives, including 2 without limitation, the state Regional Housing Needs Allocation, COUNTY may consider approval of 3 urban development in areas that are not currently planned for urban development, in order to meet its 4 obligations under a state-mandated directive. 5 4.12 City may, at any time during the term of this RESTATED MOU, file the appropriate 6 application with LAFCO to modify or expand the City's sphere of influence. Any change in the CITY's 7 sphere of influence proposed by either COUNTY or CITY which would modify the area depicted in Exhibit 8 "3" requires the mutual consultation of both parties prior to submission to LAFCO. 9 4.13 In those areas shown on Exhibit 4 outside of CITY's boundaries, COUNTY shall promote 10 consultation between CITY and COUNTY at the staff level in the early stages of preparing general plan 11 amendments and other policy changes that may impact growth or the provision of urban services. 12 ARTICLE V 13 IMPLEMENTATION OF SALES TAX 14 REVENUE COLLECTION 15 5.1 Pursuant to the Bradley Burns Uniform Local Sales and Use Tax Law, Part 1.5, Division 16 2, of the Revenue and Taxation Code (commencing with Section 7200), CITY shall, concurrent with the 17 execution of this RESTATED MOU, amend its local sales and use tax ordinance, as needed, to comply 18 with the terms of this RESTATED MOU. The amendment of CITY's sales and use tax ordinance 19 (hereinafter referred to as "Ordinance Amendment") described in this Section 5.1 shall be timely 20 forwarded to the State Department of Tax and Fee Administration so that it will become operative as of 21 the first July 1 following the CITY reaching the threshold forth in subsections 5.2.1 and 5.2.2. The 22 Ordinance Amendment shall enable COUNTY, pursuant to its sales and use tax ordinance, to collect a 23 portion of the sales and use tax revenues generated within the incorporated areas of CITY in accordance 24 with the applicable rate set forth on Exhibit "4", attached hereto and incorporated by reference as if set 25 forth fully at this point. The format of this amendment by CITY to its local sales and use tax ordinance 26 shall likewise provide as a credit against the payment of taxes due under such ordinance, an amount 27 equal to any sales and use tax due to COUNTY. 28 11 1 5.2 Except as otherwise provided herein, CITY further agrees that the Ordinance Amendment 2 shall likewise provide for the periodic reallocation of additional sales tax revenues generated within the 3 incorporated areas of CITY in accordance with the schedule set forth on Exhibit "4". Each subsequent 4 incremental adjustment shall go into effect at the commencement of the fiscal year indicated. These 5 periodic adjustments shall enable COUNTY, pursuant to its sales and use tax ordinance, to collect that 6 portion of the sales and use tax revenues generated within the incorporated areas of CITY equal to the 7 applicable percentage as specified in Exhibit 'W'. These periodic adjustments shall automatically go into 8 effect provided that: 9 5.2.1 CITY receives sales tax revenues per capita in an amount greater than fifty percent 10 (50%) of the sales tax revenue per capita collected by all Fresno County cities when taken as 11 a group during the most recent fiscal year for which State Department of Tax and Fee 12 Administration information is available, then it hereby agrees to reallocated sales tax revenues 13 with COUNTY beginning in fiscal year 2021-2022 in accordance with the provisions of this 14 article; and 15 5.2.2 CITY's annual sales tax revenue information is available for the State Department 16 of Tax and Fee Administration allows City to reallocate sales tax revenue at the percentage 17 designated in Exhibit "4" and still have a net increase in its remaining sales tax revenue when 18 compared with the fiscal year immediately preceding the fiscal year described above. The 19 periodic phase in of sales tax reallocation described herein shall be delayed from year-to-year 20 if CITY falls below the sales tax reallocation threshold as identified in Section 5.2. In those 21 years in which CITY does not meet the sales tax reallocation threshold, CITY's sharing 22 proportion shall continue at the same rate as in the last year in which CITY met or exceeded 23 the threshold. When, in a subsequent year, CITY again meets or exceeds the threshold, the 24 sharing proportion of CITY shall be at the next higher sharing proportion shown on Exhibit"4", 25 and the annual phase-in shall continue therefrom. 26 5.3 The Ordinance Amendment is intended to reduce CITY's sales tax rate from its then- 27 existing level to a level which thereby enables COUNTY, pursuant to its sales tax ordinance, to continue 28 collecting those amounts set forth in the previous provisions of this article as well as the applicable 12 1 percentages set forth on Exhibit "4". In addition, each periodic adjustment is intended by the parties to 2 enable COUNTY to collect an amount equivalent to the applicable percentage specified in Exhibit "4". 3 5.4 Whenever CITY proposes an annexation of unincorporated territory which generates 4 "substantial sales tax revenue" (as defined in this section 5.4 below)for COUNTY, CITY, agrees to further 5 amend its local sales and use tax ordinance as set forth in this section. Notwithstanding the language of 6 subsections 5.2.1 and 5.2.2, this additional amendment shall become operative no later than the 7 commencement of the next calendar quarter following the date upon which such annexation is certified 8 as complete by the Executive Officer of LAFCO. This additional amendment shall decrease CITY's sales 9 tax rate to yield an amount of substantial sales tax revenue being collected by COUNTY in the area to 10 be annexed, thus enabling COUNTY to increase its sales tax rate by a corresponding percentage which 11 shall continue to accrue to COUNTY throughout the term of this RESTATED MOU. Any such additional 12 amendment made by CITY pursuant to this section shall be cumulative and likewise preserve intact any 13 periodic adjustments previously implemented pursuant to this RESTATED MOU. Further, CITY agrees 14 that it shall not split or separate areas into smaller annexations for the purpose of, or having the effect of, 15 creating an annexation or annexations which, individually, do not generate substantial sales tax revenue, 16 but which would generate such revenue if combined. For purposes of this article, the term "substantial 17 sales tax revenue" shall be defined as sales tax revenue derived from taxable sales -in the area annexed 18 equal to at least: 19 5.4.1 If only information for less than one fiscal year exists, then $100,000 in taxable 20 sales in the most recent quarter for which such information from the State Department of 21 Tax and Fee Administration is available in writing or electronic or magnetic media, and 22 projected to a full four quarters, at least 23 $400,000 in taxable sales. 24 5.4.2 If information for one or more years exists, then $400,000 in taxable sales in the 25 most recent year for which such information from the State Department of Tax and Fee 26 Administration is available in writing or electronic or magnetic media. 27 5.5 If CITY fails to amend its sales tax ordinance as provided in section 5.1, or if the Ordinance 28 Amendment fails to provide for the periodic reallocation of additional sales tax revenues as provided in 13 1 section 5.2, the subsections therein, and Exhibit 'W', or if CITY fails to further amend its sales tax 2 ordinance upon the annexation of unincorporated territory which generates substantial sales tax revenue 3 for COUNTY as provided in section 5.4, or if CITY splits or separates areas into smaller areas as 4 prohibited by section 5.4, then this RESTATED MOU shall immediately terminate and, in particular, no 5 master property tax exchange agreement under subdivision (d) of Section 99 of the Revenue and 6 Taxation Code, shall exist between CITY and COUNTY. 7 5.6 CITY and COUNTY further agree that the annual report of the State Department of Tax 8 and Fee Administration and the Department of Finance Annual Population Estimates shall be used as 9 the data source for the purpose of calculating the per capita sales tax revenue pursuant to this 10 RESTATED MOU. 11 5.7 Application of the formula to be used in the allocation of revenues pursuant to section 5.2 12 is illustrated in Exhibit"5", attached hereto and incorporated by reference herein as if set forth fully at this 13 point. 14 ARTICLE VI 15 COUNTY AND CITY ASSURANCES ON USE OF REVENUE 16 6.1 COUNTY recognizes that certain revenue reallocated to it by this RESTATED MOU would 17 otherwise have been appropriated by CITY to meet demands for services. In light therefore, COUNTY 18 agrees to use such new revenue in order to maintain levels of COUNTY services that are supportive of 19 CITY services, unless the Federal or state governments materially reduce the level of funding for such 20 services. Examples of such COUNTY services include; but are not limited to, the criminal justice system, 21 public health, and other similar services. 22 6.2 CITY agrees to continue enforcement of laws which result in the collection of fines and 23 forfeitures. 24 ARTICLE VII 25 COOPERATIVE EFFORTS AT LEGISLATIVE REFORM 26 7.1 CITY and COUNTY agree to work jointly for state legislation and appropriations that would 27 improve the fiscal condition of both CITY and COUNTY. 28 14 1 ARTICLE VIII 2 GENERAL PROVISIONS 3 8.1 Term of MOU 4 This RESTATED MOU shall commence as of the date of execution by COUNTY and CITY and 5 shall remain in effect for a period of fifteen (15) years, unless terminated prior to that time by mutual 6 agreement of the parties or as otherwise provided by this RESTATED MOU. 7 In addition, should all or any portion of this RESTATED MOU be declared invalid or inoperative 8 by a court of competent jurisdiction, or should any party to this RESTATED MOU fail to perform any of 9 its obligations hereunder as determined by a court of competent jurisdiction, or should any party to this 10 RESTATED MOU take-any action to frustrate the intentions of the parties as expressed in this 11 RESTATED MOU, then in such event, this entire RESTATED MOU, as well as any ancillary documents 12 entered into by the parties in order to fulfill the intent of this RESTATED MOU, shall immediately be of 13 no force and effect and, in particular, no property tax exchange agreement, as required by Section 99 of 14 the Revenue and Taxation Code, shall exist between the CITY and COUNTY as to unincorporated 15 property. 16 8.2.A Geographic Application of RESTATED MOU 17 This RESTATED MOU shall apply only to the area identified as the City of Coalinga's Sphere of 18 Influence, Future Growth Area, and Reduction to Sphere of Influence as depicted in Exhibit 3. This 19 RESTATED MOU shall not apply to any Sphere of Influence boundary beyond the area depicted in Exhibit 20 3 unless and until the parties mutually agree to amend this RESTATED MOU. 21 8.2.13 Pleasant Valley State Prison (PVSP) and Mental Health Treatment Facility (MHTF) 22 Annexation 23 On June 9, 1998, the Fresno County Board of Supervisors unanimously approved Resolution No. 98- 24 371, by which the Board supported CITY's proposed annexation of the non-contiguous Pleasant Valley 25 State Prison (PVSP) site, provided that CITY and COUNTY execute an agreement to mitigate the fiscal 26 impacts to COUNTY resulting from the addition of the PVSP inmate population to CITY. On June 13, 27 2000, the Board of Supervisors unanimously approved Resolution No. 00-336, by which the Board 28 supported CITY's efforts to also locate the Mental Health Treatment Facility adjacent to the PVSP site, 15 1 provided that CITY and COUNTY execute an agreement to mitigate local fiscal impacts not identified in 2 the Draft El for the Mental Health Treatment Facility. 3 Specific impacts included an increase in the CITY share, and corresponding reduction in the 4 Countywide shares, of certain population-based revenues, namely the Transportation Development Act 5 (TDA) Local Transportation Fund (LTF) and State Transit Assistance Fund (STA), the Measure C Local 6 Transportation Program Funds, and Community Development Block Grant (CDBG) funds. These 7 revenue shifts occurred as a result of the increase in the CITY population from annexation of the prison, 8 without any corresponding increase in demand for or use of local transportation services or facilities by 9 the annexed inmate population or CITY. 10 The advantage to the CITY of increased revenue from these sources due to PVPS and MHTF 11 populations will be perpetuated as long as the funding allocations continue to be based on population, 12 and the PVSP and MHTF populations are a significant percentage of the CITY's overall population. 13 It is desirable that COUNTY, which provides streets and highways services that benefit all of the 14 Cities in Fresno County including CITY, continue to receive from CITY an amount comparable to said 15 incremental increase in funds for use on COUNTY transportation facilities, in the case of the TDA and 16 Measure C funds. It is also desirable that COUNTY and CITY recognize increased economic activity and 17 use of local streets and roads due to the PVSP and MHTF and make use of said incremental increase in 18 TDA and Measure C funds received by CITY for COUNTY transportation facilities in an area benefiting 19 CITY and its environs. 20 THEREFORE, the parties hereto agree as follows: 21 A. CITY agrees that it will annually, within (60) days after the end of each fiscal year beginning with 22 the 2007-08 fiscal year, determine and remit to the COUNTY the following information: 23 1. A summary report documenting the total amounts of LTF, STA, and the Street 24 Maintenance and Flexible Funding components of the Measure C Local Transportation Program, 25 received by CITY from the Fresno County Transportation Authority (hereafter FCTA) and the 26 Council of Fresno County Governments (hereafter COG) for the fiscal year just ended, including 27 any year-end adjustment for the prior year received in the fiscal year just ended, shall be 28 summarized and provided to COUNTY; and 16 1 2. A calculation representing the portion of revenues received by CITY in paragraph 1, 2 above, that represents the amount of LTF, STA, and the Street Maintenance and Flexible Funding 3 components of the Measure C Local Transportation Program attributable to the population of the 4 PVSP and MHTF. 5 B. Payment to COUNTY by CITY may be by either of the following methods: 6 1. Within one hundred twenty (120) days after the end of each fiscal year, beginning with the 7 2007-08 fiscal year, CITY shall remit to the COUNTY an amount equal to the calculated amount 8 in paragraph A, above, or as corrected by mutual agreement. CITY shall annually, upon payment 9 to COUNTY, identify the source of the payment if from a dedicated or restricted funding source, 10 and any restrictions on use of the funds. 11 CITY shall not use a dedicated or restricted funding source that may not be used for transportation 12 purposes as proposed under this MOU. Determination of eligibility of funds for identified purposes 13 shall be the responsibility of CITY. 14 2. CITY may alternatively authorize COUNTY, through the annual TDA claim process, to 15 directly claim out of CITY's TDA revenues estimated to be available for Article 8 Streets and 16 Roads purposes the amount identified in Paragraph A, above, or as corrected by mutual 17 agreement. CITY shall notify COUNTY of its intent to use this option by the first of each fiscal 18 year and provide the calculated amount under Paragraph A within sixty (60) days after the end of 19 each fiscal year for which this means of payment is used. The amount shall be reflected in the 20 claims, or amended claims, of both CITY and COUNTY. This alternative may be used to the 21 extent consistent with TDA Statutes. Should CITY's estimated TDA Article 8 apportionment not 22 cover the full payment amount, CITY shall be responsible to pay the remainder in accordance 23 with Paragraph B1. 24 3. Other means of payment as mutually acceptable to CITY and COUNTY and agreed upon 25 prior to the start of each fiscal year. 26 C. In the event of disagreement between COUNTY and CITY regarding the correct amount to be 27 remitted, parties agree to promptly and informally meet and confer to resolve the disagreement. Reliance 28 shall be placed on FCTA and COG, TDA, STA, and Measure C payment transmittal records, the final 17 1 CITY and Countywide population estimates used by the COG for LTF and STA apportionment for the 2 fiscal year in question, and the most current State inmate population data available for the PVSP and 3 MHTF. 4 D. COUNTY further agrees to consult with CITY on the roads to be targeted in the use of 5 transportation funds received by COUNTY as a result of this clause (Sources of revenues considered 6 transportation funds include Local Transportation Fund, State Transit Assistance Fund and Measure C 7 Apportionment for Local Transportation Purposes-hereinafter "Measure C"). Roads to be targeted for 8 maintenance and improvements using transportation funds shall include Jayne Avenue, Phelps and 9 Calaveras Avenue as outlined in Exhibit 6. CITY and COUNTY acknowledge and agree that future 10 annexations by CITY may include segments of these targeted roads, and, upon annexation, COUNTY 11 shall be relieved of its maintenance and improvement obligations for those annexed segments. Such 12 transportation funds identified in this subsection 8.2.B.D shall not be utilized by COUNTY for any other 13 project without first consulting with CITY. 14 E. For purposes of implementation of the provisions of Section 8.2.13, no adjustment shall be required 15 in connection with Community Development Block Grant Funds. 16 8.3 Termination Due to Changes in Law 17 The purpose of this RESTATED MOU is to alleviate in part the revenue shortfall experienced by 18 COUNTY which may result from CITY's annexation of revenue-producing or potentially revenue- 19 producing properties located within the unincorporated area of COUNTY. The purpose of this RESTATED 20 MOU is also to enable CITY to proceed with territorial expansion and economic growth consistent with 21 the terms of existing law as mutually understood by the parties as well as to maximize each party's ability 22 to deliver essential governmental services. In entering into this RESTATED MOU, the parties mutually 23 assume the continuation of the existing statutory scheme for the distribution of available tax revenues to 24 local government and that assumption is a basic tenet of this RESTATED MOU. Accordingly, it is mutually 25 understood and agreed that this RESTATED MOU may, by mutual agreement be terminated should 26 changes occur in statutory law, court decisions or state administrative interpretations which negate the 27 basic tenets of this RESTATED MOU. 28 18 1 8.4 Modification 2 This RESTATED MOU and all of the covenants and conditions set forth herein may be modified 3 or amended only by a writing duly authorized and executed by COUNTY and CITY. 4 8.5 Enforcement 5 COUNTY and CITY each acknowledge that, through this RESTATED MOU, they cannot bind or 6 limit themselves or each other or their future governing bodies in the exercise of their discretionary 7 legislative power. However, each party agrees that it will insofar as is legally possible, fully carry out the 8 intent and purposes of this RESTATED MOU, if necessary by administrative action independent of 9 ordinances, and that this RESTATED MOU may be enforced by injunction to the extent allowed by law. 10 8.6 Entire Agreement: Supersession 11 With respect to the subject matter hereof, this RESTATED MOU supersedes any and all previous 12 negotiations, proposals, commitments, writings, and understandings of any nature whatsoever between 13 COUNTY and CITY except as otherwise provided herein. 14 8.7 Notice 15 All notices, requests, certifications or other correspondence required to be provided by the parties 16 to this RESTATED MOU shall be in writing and shall be delivered by first class mail or an equal or better 17 form of delivery to the respective parties at the following addresses: 18 COUNTY CITY County Administrative Officer City Manager 19 County of Fresno City of Coalinga 20 Hall of Records, Room 300 City Hall 2281 Tulare Street 155 W. Durian 21 Fresno, CA 93721 Coalinga, CA 93210 22 8.8 Renegotiation 23 If COUNTY enters into an agreement or memorandum of understanding, which includes a master 24 property tax exchange agreement under subdivision (d)of Section 99 of the Revenue and Taxation Code, 25 with another city that has terms and conditions more favorable in the aggregate to that city than those 26 terms and conditions contained herein, COUNTY agrees that it will negotiate such terms and conditions 27 upon written request from CITY, with the intent of offering that more favorable agreement. Negotiations 28 shall conclude thirty (30) days from the date of receipt of notice by COUNTY and, if agreement is 19 1 tentatively reached during that period, the legislative bodies of the parties shall approve any such 2 amendment within thirty (30) days following the date of the tentative agreement. COUNTY and CITY are 3 not required to reach agreement. 4 8.9 Notice of Breach 5 Prior to this RESTATED MOU being terminated as expressly provided in this RESTATED MOU, 6 COUNTY shall provide notice to CITY of any breach of this RESTATED MOU, and CITY shall comply 7 with this RESTATED MOU within thirty (30) days after the date of receipt of notice. If CITY fails to timely 8 comply with the terms and conditions of this RESTATED MOU, this RESTATED MOU shall terminate. 9 During the thirty (30) day notice period and until CITY certifies in writing that it is in compliance with the 10 provisions of this RESTATED MOU and COUNTY agrees in writing, no property tax exchange 11 agreement, as required by Section 99 of the Revenue and Taxation Code, shall exist between COUNTY 12 and CITY with respect to any pending annexations. 13 Prior to this RESTATED MOU being terminated as expressly provided in this RESTATED MOU, 14 CITY shall provide notice to COUNTY of any breach of this RESTATED MOU by the COUNTY, and 15 COUNTY shall comply with the terms and conditions of this RESTATED MOU within thirty(30) days after 16 the date of receipt of notice. If COUNTY fails to timely comply with the terms and conditions of this 17 RESTATED MOU, this RESTATED MOU shall terminate. During the thirty (30) day notice period and 18 until COUNTY certifies in writing that it is in compliance with the provisions of this RESTATED MOU and 19 CITY agrees in writing, at the election of the CITY, no property tax exchange agreement, as required by 20 Section 99 of the Revenue and Taxation Code, shall exist between COUNTY and CITY with respect to 21 any pending annexations. 22 8.10 No Waiver of Government Claims Act 23 For all claims arising from or related to this RESTATED MOU, nothing in this RESTATED MOU 24 establishes, waives, or modifies any claims presentation requirements or procedures provided by law, 25 including the Government Claims Act (Division 3.6 of Title 1 of the Government Code, beginning with 26 section 810). 27 28 20 1 8.11 Governing Law and Venue 2 This RESTATED MOU shall be administered and interpreted under the laws of the State of California. 3 Jurisdiction of litigation arising from this RESTATED MOU shall only be in California. Any action brought 4 to interpret or enforce this RESTATED MOU, or any of the terms or conditions hereof, shall be brought 5 and maintained in the Fresno County Superior Court. 6 8.12 Authorization to Execute 7 COUNTY and CITY each represent and warrant that the individuals signing this RESTATED MOU 8 are duly authorized to do so by their respective legislative bodies and that their signatures on this 9 RESTATED MOU legally bind COUNTY and CITY to the terms of this RESTATED MOU. 10 8.13 Counterparts 11 This RESTATED MOU may be signed in counterparts, each of which is an original, and all of 12 which together constitute this RESTATED MOU. 13 (Signature page follows.) 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 21 1 IN WITNESS WHEREOF,the parties hereto have executed this RESTATED MOU in the County 2 of Fresno, State of California, on the last date set forth below. 3 County of Fresno, a Political City of Coalinga, a Municipal Subdivision of the State of California Corporation of the State of California (CITY) 4 (COUNTY) 5 s 7 Sal QuInlero, airman of the James Hom, Mayor, City of Coalinga Board of Supervisors of the County of Fresno 8 Date: 5_a 3,c9-3 Date: 4/26/2023 9 10 Attest: Attest: 11 Bernice E. Seidel Clerk of the Board of Supervisors Shannon Jensen 12 County of Fresno, State of California City Clerk Clerk to the Board of Supervisors 13 14 By: i (� By: 15 Deputy Shannon Jensen, City Clerk City of Coalinga 16 17 Marissa Trejo, City Manager 19 Marissa Trejo, City Manager 20 City of Coalinga 21 Approved as to Legal Form 22 City Attorney, City off Coalinga 23 = �„- i, By: .. 24 Mario Zamora, City Attorney 25 City of Coalinga 26 27 28 22 EXHIBIT 1 STANDARDS FOR ANNEXATION • The proposal must be consistent with adopted sphere of influence of the city and not conflict with the goals and policies of the Cortese-Knox-Hertzberg Act. • The proposal must be consistent with city general and specific plans, including adopted goals and policies. • Pursuant to CEQA, the proposal must mitigate any significant adverse effect on continuing agricultural operations on adjacent properties, to the extent reasonable and consistent with the applicable general and specific plan. • A proposal for annexation is acceptable if one of the following conditions exist: 1. There is existing substantial development provided the City confines its area requested to that area needed to include the substantial development and create logical boundaries. 2. Development exists that requires urban services which can be provided by the City. 3. If no development requiring urban services exists, at least 25% of the area proposed for annexation has: (a) Approved tentative subdivision map (single-family residential) (b) Approved site plan (for uses including multi-family ) 4. The annexation is to fulfill the city's Regional Housing Needs Allocation (RHNA) obligation which otherwise cannot be accommodated on lands currently within the city's incorporated boundary. 5. The annexation includes the full width of road right-of-way along the annexation boundary and does not result in the creation of bypassed segments of existing road rights-of-way. • The proposal would not create islands. Boundaries must ultimately minimize creation of peninsulas and corridors, or other distortion of boundaries. For any of the following circumstances listed below, a proposal for annexation is presumed to comply with all standards for annexation: • The request for annexation is by a city for annexation of its own publicly-owned property for public use. • The request for annexation is by a city in order to facilitate construction of public improvements or public facilities which otherwise could not be constructed. • The request for annexation is to remove an unincorporated island, substantially surrounded area, or otherwise address existing peninsulas and/or irregular boundaries. • The annexation is intended to mitigate or otherwise comply with standards/conditions required by another agency with respect to another development/annexation EXHIBIT 2 Effective July 1, 2023 (no later than the date this agreement is executed), the property tax sharing ratios shall be as follows: County City Effective Date 63.0% 37.0% July 1, 2024 63.0% 37.0% July 1, 2025 63.0% 37.0% July 1, 2026 63.0% 37.0% July 1, 2027 63.0% 37.0% July 1, 2028 63.0% 37.0% July 1, 2029 63.0% 37.0% July 1, 2030 63.0% 37.0% July 1, 2031 63.0% 37.0% July 1, 2032 63.0% 37.0% July 1, 2033 63.0% 37.0% July 1, 2034 63.0% 37.0% July 1, 2035 63.0% 37.0% July 1, 2036 63.0% 37.0% July 1, 2037 63.0% 37.0% July 1, 2038 W W ~ z U z GALE 2 O /GALE }O 2 °` a Coalinga Municipal j . . . . Airport z o A TRACTOREL RANCHO �: .......a.. z BUENAVISTA. . . . . . . . . . N . < w ___-__-r! CAMBRIDGE �OWALN UT ztQ • • • • • • • • O IlnngMtl! a11LLw.,- II (0 HARVARD a SHERRY _ �, - W • UNIVERSITY BAKER=--- �I OFY ; II Pleasant Valley (� 'r/ J ___ii Coalinga Wastewater Z ADAMS ry/ Rsr �COALINGA __— — State Prison w Ro �, Z •�NEWI Treatment Plant to JAYNE eg` = JAYNE � Q= �1 iy`���HOUSTON y�PLEASANT" • •�HOFV �- w w �LUCILLE :.,,���•9c���C A/�?O -D!X4� FIRESTONE -_ • - �--___=_== FIRESTONE UP y0� Q OPT P� �PpA� LOST HILLS CONN co City of Coalinga CITY OF COALINGA Department Development Works Division N j_.::r City of Coalinga Sphere of Influence o� 56 0 F17A 400 Acre Reduction to Sphere of Influence W E FRESH ® 599 Acre New Growth Area 0 0.3 0.6 1.2 1.8 2 4 it S S , G:1436ODe vs SlMapslSpea6c EXHIBIT 4 Effective July 1, 2023, the Sales Tax Revenue Sharing Proportion shall continue as follows: YEAR CITY 1 5% 2 5% 3 5% 4 5% 5 5% 6 5% 7 5% 8 5% 9 5% 10 5% 11 5% 12 5% 13 5% 14 5% 15 5% Table 1:Sales Tax Revenue Allocation Application FY 2018-19 Data Sales Tax Per Capita Sales Tax Per Capita Meets 50% Meets 50% Sales Tax Revenue Population Tax Revenue Revenue Population Tax Revenue Criteria Criteria Growth Revenue City 2017-2018 January 1,2018 2017-2018 2018-2019 January 1,2019 2018-2019 2017-2018 2018-2019 over 1/2% Growth A B C D E F G F I J Clovis $ 20,088,192 113,501 $ 176.99 $ 21,398,962 116,609 $ 183.51 A A Yes 6.53% Coalinga $ 795,842 16,516 $ 48.19 $ 946,569 16,944 $ 55.86 B B Yes 18.94% Firebaugh $ 887,447 7,893 $ 112.43 $ 825,341 7,980 $ 103.43 A A No -7.00% Fowler $ 1,290,773 6,161 $ 209.51 $ 1,415,099 6,220 $ 227.51 A A Yes 9.63% Fresno $ 86,000,524 536,593 $ 160.27 $ 91,798,987 542,012 $ 169.37 A A Yes 6.74% Huron $ 174,745 7,281 $ 24.00 $ 182,158 7,302 $ 24.95 B B Yes 4.24% Kerman $ 1,913,749 15,335 $ 124.80 $ 1,981,109 15,767 $ 125.65 A A Yes 3.52% Kingsburg $ 975,836 12,397 $ 78.72 $ 1,141,664 12,551 $ 90.96 A A Yes 16.99% Mendota $ 611,472 12,201 $ 50.12 $ 674,507 12,278 $ 54.94 B B Yes 10.31% Orange Cove $ 176,743 9,443 $ 18.72 $ 225,323 9,460 $ 23.82 B B Yes 27.49% m Parlier $ 424,544 15,460 $ 27.46 $ 444,697 15,658 $ 28.40 B B Yes 4.75% X Reedley $ 1,687,854 25,797 $ 65.43 $ 1,755,297 25,873 $ 67.84 B B Yes 4.00% _ Sanger $ 2,320,636 26,418 $ 87.84 $ 2,325,388 27,005 $ 86.11 A A No 0.20% San Joaquin $ 185,302 4,124 $ 44.93 $ 252,989 4,144 $ 61.05 B B Yes 36.53% Selma $ 5,515,388 24,327 $ 226.72 $ 6,482,913 24,402 $ 265.67 A A Yes 17.54% 01 Sales Tax Revenue Total All Cities $ 123,049,047 833,447 $ 131,851,003 844,205 Per Capita All Cities $ 147.64 $ 156.18 50%Minimum $ 73.82 $ 78.09 Unincorporated Population 170,813 170,990 Total County Population Sales Tax Revenues:Columns A&D,Source:State Board of Equalization Annual Report Statistical Apendix;Fiscal Year Data Available in January of Next Calender Year Population Data:Columns B&E,Source:Source State Department of Finance January 1,Population Estimates;Available in May of that Calender Year Per Capita Sales Tax All Cities(FY 2017-18)Sum Collumns A&B.Then divide the column A summed total by the column B summed total.The Result is listed in Column C as"Per Capita Cities" Per Capita Sales Tax All Cities(FY 2018-19)Sum Collumns D&E.Then divide the column D summed total by the column E summed total.The Result is listed in Column F as"Per Capita Cities" 50%Minimum Criteria:The Pervious Calculations divided by 2.Then a comparison of this number with the numbers in collumns C&F is made.Results are reflected in columns G&H."A"means above,"B"Below the Criteria. Sales Tax Revenue Growth:Column l;Compute percentage growth of Sales Tax Revenue:Change in Sales Tax Revenue in Column D compared to Column A. Growth Criteria:If the Sales Tax Revenues of the city grew by at least 1/2%,the results are reflected in column I with a"YES' Exhibit 6 R R. I6 E.16 E. 96 91 CITY OF COALINGA FTAX SHARING R.14 E. R.36 E. 6 AGREEMENT EXHIBIT R.16 E.R.17 E. LEGEND: COALINGA m CITY LIMITS 36 91 sa s1 36 91 PVSP PLEASANT T.16 S. T.19 S. VALLEY STATE T.20 S. T.20 S. PRISON 1 6 1 6 1 8 CSH COALINGA STATE ties HOSPITAL ar o INDICATES AFFECTED STREET TO CSH/PVSP 5 W.PHI LIPS AVE 8 s a s1 °Aso T. se si°$ T.21 S.20 S. 98 91 T.20 S. W.JAYNE AVE 9R9 m N1,AYNE p T.21 9. 6 21 a O1 B 9 E 1 8 4 a � x w `ft t i M1. T.21 S. 98 31 S. 31 a 96 91 T.22 S. T.21 S. 1 a T.22 S. 1 8 1 8 R.14 E. R.16 E. R.16 E. R.IB E. SCALE 1:100,000 a 0 1 2 3 4 a MILES NORTH R.16 E.R.17 E.