HomeMy WebLinkAboutAgreement A-23-547 Second Amended and Restated CityCounty MOU.pdf 23-1003
Agreement No. 23-547
1 SECOND AMENDED AND RESTATED
MEMORANDUM OF UNDERSTANDING BETWEEN
2 THE COUNTY OF FRESNO AND THE CITY OF SANGER
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THIS SECOND AMENDED AND RESTATED MEMORANDUM OF UNDERSTANDING
4 October 10th
(hereinafter "RESTATED MOU") is made and executed this day of 2023 by
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and between the COUNTY OF FRESNO, a political subdivision of the State of California
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(hereinafter referred to as "COUNTY"), and the City of SANGER, a municipal corporation of the State
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of California (hereinafter referred to as "CITY").
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WITNESSETH
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WHEREAS, on December 13, 2005, COUNTY and CITY entered into a comprehensive
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agreement covering development, annexations, sales taxes, property taxes, and other matters, referred
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to as the 2005 Amended and Restated Memorandum of Understanding ("2005 MOU"); and
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WHEREAS, the 2005 MOU served in part as COUNTY's and CITY's master property tax
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transfer agreement under subdivision (d) of section 99 of the Revenue and Taxation Code; and
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WHEREAS, the 2005 MOU also included provisions relating to redevelopment and included as
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a party the former Sanger Redevelopment Agency, which CITY dissolved on February 1, 2012,
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following the State adopted comprehensive legislation, Assembly Bill X1 26 (Stats. 2011, 1st Ex. Sess.
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Chp. 5), dissolving California redevelopment agencies and prohibiting further redevelopment activities
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under the California Community Redevelopment Law (former Health and Safety Code Section 33000 et
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seq.); and
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WHEREAS, on October 31, 2017, COUNTY and CITY executed a First Amendment to the 2005
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MOU to address annexation by City of substantial sales tax generating uses within the City's Sphere of
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Influence; and
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WHEREAS, on April 23, 2019, COUNTY and CITY executed a Second Amendment to the 2005
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MOU to address modifications to the Standards of Annexation; and
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WHEREAS, on November 3, 2020, COUNTY and CITY executed a Third Amendment to the
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2005 MOU to accommodate extension of the 2005 MOU for one year from the expiration date of
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December 13, 2020, and to provide additional time for both Parties to complete ongoing negotiations
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regarding a longer-term extension; and
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1 WHEREAS, on November 16, 2021, COUNTY and CITY executed a Fourth Amendment to the
2 2005 MOU to accommodate extension of the 2005 MOU for one year from the expiration date of
3 December 13, 2021, and to provide additional time for both Parties to complete ongoing negotiations
4 regarding a longer-term extension; and
5 WHEREAS, the 2005 MOU, as amended, expired December 13, 2022; and
6 WHEREAS, COUNTY and CITY desire to make additional changes to their comprehensive
7 agreement set forth in the 2005 MOU, and to extend the term of their comprehensive agreement for an
8 additional 15 years; and
9 WHEREAS, the RESTATED MOU expired and COUNTY and CITY desire to enter a new long-
10 term MOU; and
11 WHEREAS, due to the age of the 2005 MOU and the desire to make additional changes,
12 COUNTY and CITY have determined that it is in their best interests to enter into a RESTATED MOU to
13 supersede and replace the 2005 MOU.
14 WHEREAS, COUNTY and CITY wish to work together to develop a fair and equitable approach
15 to tax sharing and the encouragement of sound economic growth; and
16 WHEREAS, in order to encourage economic development and environmentally sound land use
17 planning, it is important that any tax sharing among COUNTY and CITY be determined in advance and
18 that such arrangements not be fiscally detrimental to either COUNTY or CITY; and
19 WHEREAS, COUNTY and CITY recognize the importance of COUNTY and CITY services and
20 are prepared to cooperate in an effort to address COUNTYs and CITYs fiscal issues; and
21 WHEREAS, through annexation CITY provides the opportunity for economic growth and
22 development to support public services for CITY and COUNTY; and
23 WHEREAS, close cooperation between COUNTY and CITY is necessary to maintain the quality
24 of life throughout Fresno County and deliver needed services in the most cost-efficient manner to all CITY
25 and COUNTY residents; and
26 WHEREAS, COUNTY recognizes the need for orderly growth within and adjacent to CITY and
27 for supporting appropriate annexations and promoting the concentration of development within CITY; and
28 WHEREAS, CITY recognizes that development within CITY limits may also have the effect of
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1 concentrating revenue-generating activities within CITY rather than in unincorporated areas and that, as
2 a result of Proposition 13 and its implementing legislation, annexation by CITY of unincorporated territory
3 can result in a loss of revenue sources for COUNTY unless there is significant new development activity
4 as a result of annexation; and
5 WHEREAS, annexation is appropriate where it results in the development of urban uses in
6 response to a clearly demonstrated community demand, and it can be a valuable tool in the physical and
7 economic development of CITY and COUNTY; and
8 WHEREAS, the parties recognize that COUNTY General Plan Goal LU-G provides that COUNTY
9 will direct urban growth and development within the cities spheres of influence to existing incorporated
10 cities and will ensure that all development in city fringe areas is well planned and adequately served by
11 necessary public facilities and infrastructure and furthers countywide economic development goals; and
12 WHEREAS, the parties recognize that when urban growth and development is directed to cities
13 there is a lost opportunity of development by COUNTY in the unincorporated area and that sharing of
14 local sales and use taxes generated by such development would serve as a tool for the COUNTY to
15 participate in receiving a share of that new revenue; and
16 WHEREAS, it is the interest of the parties to require all new urban development to pay a roughly
17 proportionate share of the cost of urban services and infrastructure created by the development, whether
18 it occurs in the CITY or in the adjacent unincorporated area of the CITY's sphere of influence.
19 NOW, THEREFORE, COUNTY and CITY hereby agree as follows:
20 ARTICLE 1
21 DEFINITIONS
22 Unless the particular provision or context otherwise requires, the definitions contained in this
23 article and in the Revenue and Taxation Code shall govern the construction, meaning, and application of
24 words used in this RESTATED MOU.
25 1.1 "Base property tax revenues" means property tax revenues allocated by tax rate
26 equivalents to all taxing jurisdictions as to the geographic area comprising a given tax rate area annexed
27 in the fiscal year immediately preceding the tax year in which property tax revenues are apportioned
28 pursuant to this RESTATED MOU, including the amount of State reimbursement of the homeowners' and
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1 business inventory exemptions.
2 1.2 "Property tax increment" means revenue from the annual tax increment, as "annual tax
3 increment" is defined in Section 98 of the Revenue and Taxation Code, attributable to the tax rate area
4 for the respective tax year.
5 1.3 "Substantial development" or "substantially developed" means real property which, prior
6 to annexation, has an improvement value to land value ratio equal to or greater than 1.25:1, as of the lien
7 date in the fiscal year in which the annexation becomes effective under the Cortese-Knox Local
8 Government Reorganization Act, and on and after January 1, 2000, the Cortese-Knox-Hertzberg Local
9 Government Reorganization Act of 2000.
10 1.4 "Property tax revenue" means base property tax revenue, plus the property tax increment
11 for a given tax rate area.
12 1.5 "Tax apportionment ratio" means the tax apportionment ratio of the parties for a given
13 fiscal year and shall be ascertained by dividing the amount determined for each party pursuant to
14 Revenue and Taxation Code Sections 96(a) or 97(a), whichever is applicable, by that party's gross
15 assessed value, and by then dividing the sum of the resulting tax rate equivalents of both parties into
16 each party's tax rate equivalent to produce the tax apportionment ratio.
17 1.6 "Tax rate equivalent" means the factor derived for an agency by dividing the property tax
18 levy for the prior fiscal year computed pursuant to Section 97 of the Revenue and Taxation Code by the
19 gross assessed value of the real property within the jurisdiction of the agency for the prior fiscal year.
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21 1.7 "Effective Date" shall mean the last date that all the parties hereto execute this
22 RESTATED MOU between COUNTY and CITY.
23 1.8 "Urban development" or "urban type development" shall mean development not allowed
24 in areas designated Agriculture, Rural Residential or River Influence in COUNTY's General Plan or its
25 applicable community plans as of the Effective Date of this RESTATED MOU.
26 ARTICLE II
27 ANNEXATIONS BY CITY
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1 2.1 Any annexations undertaken by CITY following the date of the execution of this
2 RESTATED MOU shall be consistent with both the terms of this MOU and the standards (hereinafter
3 "The Standards"or"Standards") as set forth in Exhibit"1", attached hereto and incorporated by reference
4 herein as if set fourth fully at this point. This RESTATED MOU shall not apply to annexations proposed
5 by CITY which are not in compliance with its terms or which fail to meet The Standards. If a proposed
6 annexation is not in compliance with the terms of this RESTATED MOU, including but not limited to, The
7 Standards, then the property tax exchange provisions of Article III of this RESTATED MOU shall not
8 apply in regards to that proposed non-complying annexation. An exchange of property tax revenues
9 between COUNTY and CITY for any such non-complying annexation shall be handled individually
10 pursuant to subdivision (e) of Section 99 of the Revenue and Taxation Code or by the negotiation of a
11 standalone property tax exchange agreement between COUNTY and CITY.
12 2.2 In order to encourage the orderly processing of proposed annexations, CITY shall, at least
13 thirty (30) days prior to filing any annexation proposal with the Fresno County Local Agency Formation
14 Commission (hereinafter "LAFCO"), notify COUNTY of its intention to file such proposal and the date
15 upon which CITY expects such proposal to be filed. Upon COUNTY's request, CITY agrees to meet with
16 COUNTY to review whether its proposed annexation complies with The Standards. Within fifteen (15)
17 days after the date COUNTY receives notice by the CITY of its annexation proposal, COUNTY shall notify
18 CITY in writing if it has determined that the proposed annexation is inconsistent with The Standards.
19 Upon receipt of such notification, CITY may either modify the proposal to address the inconsistencies
20 with the Standards identified in the COUNTY's written notice or adopt a resolution finding that the
21 proposed annexation is, in CITY's determination, consistent with The Standards. If County fails to give
22 such notice within the fifteen-day period, the annexation shall be conclusively deemed consistent with all
23 provisions of this article and The Standards.
24 2.3 If CITY adopts a resolution making the findings described in Section 2.2, above, then
25 COUNTY may challenge such findings by appropriate court action filed within thirty (30) days of receipt
26 of written notice of the adoption of CITYs resolution. The court shall independently review the evidence
27 and determine whether the proposed annexation is consistent with the Standards.
28 As an alternative to a judicial challenge by the COUNTY, the parties may within the aforesaid
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1 thirty (30) day period mutually agree in writing to arbitrate their dispute through proceedings conducted
2 in accordance with the rules established by the American Arbitration Association. The parties upon
3 agreeing to arbitrate will proceed with arbitration in a timely manner. The arbitrator hearing the matter
4 shall independently review the evidence and determine whether the proposed annexation is consistent
5 with The Standards.
6 Costs incurred by the prevailing party, either in court proceedings or the arbitration proceedings,
7 shall be paid by the non-prevailing party. The parties agree that CITY shall not proceed to LAFCO with
8 the proposed annexation until the dispute is finally resolved either by court or arbitration proceedings. If
9 CITY attempts to proceed with such proposed annexation prior to the expiration of the period in which
10 COUNTY may file its court action or agree to arbitrate, or prior to the final conclusion of such court or
11 arbitration proceeding, then the property tax exchange provisions of Article III of this RESTATED MOU
12 shall not apply to that proposed annexation.
13 Notwithstanding the foregoing, the CITY may proceed to LAFCO under this RESTATED MOU if
14 court or arbitration proceedings are not completed within thirty (30) days after the filing thereof provided,
15 however, that LAFCO in its resolution of approval, at the request of the CITY, conditions such approval
16 upon the Executive Officer's receipt of a certified copy of the document evidencing the finality of the
17 aforesaid court or arbitration proceedings determining that the proposed annexation is consistent with
18 the Standards, or alternatively, receipt of a written stipulation of the CITY and COUNTY agreeing that the
19 annexation complies with the Standards and permitting the completion of such proposed annexation. If
20 LAFCO declines to conditionally approve the annexation as provided in this paragraph, or CITY fails to
21 timely request such conditional approval of the annexation, then the property tax exchange provisions of
22 Article III of this RESTATED MOU shall not apply and such annexation. If, at the request of the CITY,
23 LAFCo approves the annexation over the objections of the County, such approval by LAFCo shall be
24 deemed good cause for the COUNTY at its option to terminate this RESTATED MOU.
25 2.4 For the purpose of promoting economic development and job creation, an Alternate
26 Standard for Annexation for industrial or regional commercial uses is hereby created. In the place of The
27 Standards set forth in Exhibit 1, the Alternate Standard for Annexation shall apply to and govern the
28 review of annexation proposals for industrial or regional commercial uses. Annexation proposals for
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1 industrial/regional commercial uses shall include a conceptual development plan, as described herein.
2 The conceptual development plan shall consist of the economic objectives to be achieved, the service
3 and financing strategy and its schedule, and shall include a map of the proposed prezoning. The
4 conceptual development plan's schedule shall include milestones for major project components, to
5 measure the progress of the project. Due to the complexity of such projects the development schedule
6 for planning and implementation may reasonably require a period of from five to ten years. The
7 annexation proposal shall be submitted to and reviewed by the COUNTY pursuant to Section 2.2.
8 Annexation proposals that comply with the criteria of this Section 2.4 shall, be deemed to comply with
9 Section 2.1. The annexation application to be submitted to LAFCO shall be considered complete upon
10 adoption of the prezoning by the CITY. COUNTY and CITY agree to meet annually to review the progress
11 toward the achievement of the economic development objectives and to identify ways to promote mutual
12 economic development objectives. The proposed annexation made under this Alternate Standard for
13 Annexation described in this Section 2.4 should not create islands and annexation boundaries must
14 ultimately minimize creation of peninsulas, corridors, or other distortion of boundaries.
15 2.5 Section 2.4 shall not apply if CITY rezones an area that was annexed using the Alternate
16 Standard for Annexation to a zone other than Industrial/Regional Commercial without COUNTYs consent.
17 ARTICLE III
18 EXCHANGE OF PROPERTY TAX REVENUES TO BE
19 MADE UNDER SECTION 99 OF THE REVENUE AND TAXATION CODE
20 3.1 The property tax revenues collected in relation to annexations covered by the terms of this
21 RESTATED MOU shall be apportioned between CITY and COUNTY as set forth in Sections 3.2 and 3.3
22 below. The parties acknowledge that, pursuant to Sections 54902, 54902.1 and 54903 of Government
23 Code and Section 99 of the Revenue and Taxation Code, the distribution of such property tax revenues
24 will not be effective until the revenues are collected in the tax year following the calendar year in which
25 the statement of boundary changes and the map or plat is filed with the County Assessor and the State
26 Department of Tax and Fee Administration.
27 3.2 In regards to the annexation of real properties which are not considered substantially
28 developed at the time of annexation, COUNTY will retain all of its base property tax revenue upon
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1 annexation. The amount of the property tax increment for special districts whose services are assumed
2 by CITY shall be combined with the property tax increment of the COUNTY, the sum of which shall be
3 allocated between CITY and COUNTY pursuant to the following tax apportionment ratio:
4 COUNTY: 63%
5 CITY: 37%
6 Effective July 1, 2023, these property tax-sharing ratios shall be as shown in Exhibit "2".
7 3.3 In regards to the annexation of real properties which are considered substantially
8 developed at the time of annexation, property tax revenue (base plus increment) will be reallocated as
9 follows: a detaching or dissolving district's property tax revenue (base plus increment) shall be combined
10 with COUNTY's and the sum of which shall be allocated between CITY and COUNTY pursuant to the
11 ratio set forth in Section 3.2.
12 ARTICLE IV
13 DEVELOPMENT WITHIN AND ADJACENT
14 TO CITY'S SPHERE OF INFLUENCE
15 AND COUNTY CAPITAL IMPROVEMENT FEES
16 4.1 COUNTY shall not approve any discretionary development permits for new urban
17 development within CITY's sphere of influence unless the development shall have first been referred to
18 CITY for consideration of possible annexation. If CITY does not, within sixty (60) days of receipt of notice
19 from COUNTY, adopt a resolution of application to initiate annexation proceedings before LAFCO,
20 COUNTY may approve development permits for that new urban development. COUNTY's approval shall
21 take into consideration CITY's general plan and be consistent with COUNTY's general plan policies,
22 provided, that the development is orderly and does not result in the premature conversion of agricultural
23 lands.
24 4.2 Within the CITY's sphere of influence, COUNTY shall require compliance with
25 development standards that are comparable to CITY's and charge fees reflecting the increased
26 administrative and implementing cost where such CITY standards are more stringent than COUNTY's.
27 These requirements shall apply to discretionary development applications approved by COUNTY. For
28 purposes of this Agreement, "discretionary development applications" shall mean General Plan
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1 Amendments, Rezoning, Tentative Tract Maps, Tentative Parcel Maps, Conditional Use Permits, Director
2 Review and Approvals, and Variances.
3 4.3 CITY development fees shall be charged for any discretionary development applications
4 to be approved by the COUNTY within CITY's sphere of influence. To establish or amend CITY
5 development fees, CITY shall conduct a public hearing and notify property owners in accordance with
6 State Law. At the conclusion of that hearing, CITY shall adopt a resolution describing the type, amount,
7 and purpose of CITY fees to be requested for COUNTY adoption.
8 4.4 CITY shall transmit the adopted resolution to the COUNTY for its adoption of the fees.
9 CITY shall include a draft ordinance for COUNTY's adoption with appropriate supporting documentation
10 or findings by the CITY demonstrating that the fees comply with the Mitigation Fee Act (Section 66000
11 and following, of the Government Code) and other applicable State Law requirements. CITY fees may
12 also include CITY's and COUNTY's increased administrative costs and inspection charges, provided
13 those costs similarly comply with the Mitigation Fee Act and other applicable State Law requirements.
14 4.5 COUNTY shall collect the applicable CITY development fees for infrastructure and
15 facilities at the time of final map approval or issuance of building permits as established by the fee
16 schedule. Or, COUNTY shall require the applicant to present a voucher issued by CITY evidencing the
17 payment of the fees directly to CITY, or written confirmation by CITY that fees are inapplicable. If
18 COUNTY imposes and collects fees on behalf of CITY, COUNTY shall transfer the fees to CITY at the
19 earliest time legally permitted.
20 4.6 CITY shall give COUNTY at least thirty (30) days' notice before implementing any new
21 fees or an amendment to existing fees. Notwithstanding this Section 4.6, or any other provision of this
22 MOU, CITY shall be solely responsible for determining the amount of the fees and setting them in
23 accordance with law. This Section 4.6 shall not be construed as a representation by COUNTY as to the
24 propriety of the fees or the procedures used in setting them.
25 4.7 CITY shall hold harmless, defend and indemnify the COUNTY from all claims, demands,
26 litigation of any kind whatsoever arising from disputes relating the enactment of or the collection of CITY
27 development fees by the County.
28 4.8 If COUNTY adopts capital improvement fees, CITY shall require that an applicant for any
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1 land use entitlement or permit within CITY shall pay all COUNTY, public improvements fees applicable
2 to the entitlement or permit. At the COUNTY's request, CITY shall either timely impose and collect all
3 such fees or shall require the applicant to present a voucher issued by COUNTY evidencing the payment
4 of fees directly to COUNTY. If adopted by COUNTY, the fees are to mitigate the impact of development
5 on required COUNTY facilities and services including, but not limited to, the criminal justice system,
6 health, social services, parks, transportation and library. If CITY imposes and collects fees on behalf of
7 COUNTY, CITY shall transfer the fees to COUNTY at the earliest time legally permissible to do so.
8 COUNTY may impose new fees and amend existing fees from time to time in its sole discretion and in
9 accordance with applicable law. COUNTY shall give CITY at least thirty (30) days notice before
10 implementing any new fees or an amendment to existing fees. Notwithstanding this Section 4.8, or any
11 other provision of this RESTATED MOU, COUNTY shall be solely responsible for determining the amount
12 of the fees and setting them in accordance with law. This Section 4.8 shall not be construed as a
13 representation by CITY as to the propriety of the fees or the procedures used in setting them. If COUNTY
14 imposes capital improvement fees and CITY collects capital improvement fees on behalf of COUNTY,
15 this RESTATED MOU serves as a joint powers agreement under Chapter 5 of Division 7 of Title 1
16 (commencing with Section 6500) of the Government Code for the purpose of CITY's collection of capital
17 improvement fees on behalf of COUNTY.
18 4.9 COUNTY shall hold harmless, defend and indemnify the CITY from all claims, demands,
19 litigations of any kind whatsoever arising from disputes relating to the enactment or collection of COUNTY
20 capital improvements fees.
21 4.10 COUNTY shall support urban unification and consolidation of urban services. To this end,
22 COUNTY shall oppose the creation of new governmental entities within CITY's sphere of influence,
23 except for such entities that may be necessary to address service requirements that cannot be addressed
24 by annexation to CITY. CITY and COUNTY will support transition agreements with current service
25 providers which recognize the primary role of cities as providers of urban services and where current
26 service providers have participated in service master planning.
27 4.11 Within CITY's sphere of influence and for the two-mile area beyond that sphere of
28 influence, COUNTY and CITY agree that, in the early stages of preparation of land use and general plan
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1 amendments, they shall consult at a staff level in such fashion as to provide meaningful participation in
2 the policy formulation process and shall likewise consult on other policy changes which may have an
3 impact on growth or the provision of urban services. CITY shall also be given the opportunity to respond
4 to COUNTY before the final document is prepared for presentation to COUNTY's Planning Commission.
5 COUNTY agrees that it will solicit comments from CITY in the preparation of any Initial Study required by
6 the California Environmental Quality Act undertaken within the area. If CITY determines such urban
7 development may have a significant effect on the environment, the COUNTY shall require an
8 Environmental Impact Report to be prepared if a fair argument can be made in support of the CITY's
9 finding.
10 Notwithstanding anything to the contrary herein, because of state-mandated directives, including
11 without limitation, the state Regional Housing Needs Allocation, COUNTY may consider approval of
12 urban development in areas that are not currently planned for urban development, in order to meet its
13 obligations under a state-mandated directive.
14 4.12 City may, at any time during the term of this RESTATED MOU, file the appropriate
15 application with LAFCo to modify or expand the City's sphere of influence. Any change in the CITY's
16 sphere of influence proposed by either COUNTY or CITY which would modify the area depicted in Exhibit
17 "3" requires the mutual consultation of both parties prior to submission to LAFCO.
18 ARTICLE V
19 IMPLEMENTATION OF SALES TAX
20 REVENUE COLLECTION
21 5.1 Pursuant to the Bradley Burns Uniform Local Sales and Use Tax Law, Part 1.5, Division
22 2, of the Revenue and Taxation Code (commencing with Section 7200), CITY shall, concurrent with the
23 execution of this RESTATED MOU, amend its local sales and use tax ordinance, as needed, to comply
24 with the terms of this RESTATED MOU. The amendment of CITY's sales and use tax ordinance
25 (hereinafter referred to as "Ordinance Amendment") described in this Section 5.1 shall be timely
26 forwarded to the State Department of Tax and Fee Administration so that it will become operative as of
27 the first July 1 following the CITY reaching the threshold forth in subsections 5.2.1 and 5.2.2. The
28 Ordinance Amendment shall enable COUNTY, pursuant to its sales and use tax ordinance, to collect a
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1 portion of the sales and use tax revenues generated within the incorporated areas of CITY in accordance
2 with the applicable rate set forth on Exhibit 4", attached hereto and incorporated by reference as if set
3 forth fully at this point. The format of this amendment by CITY to its local sales and use tax ordinance
4 shall likewise provide as a credit against the payment of taxes due under such ordinance, an amount
5 equal to any sales and use tax due to COUNTY.
6 5.2 Except as otherwise provided herein, CITY further agrees that the Ordinance Amendment
7 shall likewise provide for the periodic reallocation of additional sales tax revenues generated within the
8 incorporated areas of CITY in accordance with the schedule set forth on Exhibit "4". Each subsequent
9 incremental adjustment shall go into effect at the commencement of the fiscal year indicated. These
10 periodic adjustments shall enable COUNTY, pursuant to its sales and use tax ordinance, to collect that
11 portion of the sales and use tax revenues generated within the incorporated areas of CITY equal to the
12 applicable percentage as specified in Exhibit "4". These periodic adjustments shall automatically go into
13 effect provided that:
14 5.2.1 CITY receives sales tax revenues per capita in an amount greater than fifty percent
15 (50%) of the sales tax revenue per capita collected by all Fresno County cities when taken as
16 a group during the most recent fiscal year for which State Department of Tax and Fee
17 Administration information is available, then it hereby agrees to reallocated sales tax revenues
18 with COUNTY beginning in fiscal year 2023-2024 in accordance with the provisions of this
19 article; and
20 5.2.2 CITY's annual sales tax revenue information is available for the State Department
21 of Tax and Fee Administration allows City to reallocate sales tax revenue at the percentage
22 designated in Exhibit "4" and still have a net increase in its remaining sales tax revenue when
23 compared with the fiscal year immediately preceding the fiscal year described above. The
24 periodic phase in of sales tax reallocation described herein shall be delayed from year-to-year
25 if CITY falls below the sales tax reallocation threshold as identified in Section 5.2. In those
26 years in which CITY does not meet the sales tax reallocation threshold, CITY's sharing
27 proportion shall continue at the same rate as in the last year in which CITY met or exceeded
28 the threshold. When, in a subsequent year, CITY again meets or exceeds the threshold, the
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1 sharing proportion of CITY shall be at the next higher sharing proportion shown on Exhibit"4",
2 and the annual phase-in shall continue therefrom.
3 5.3 The Ordinance Amendment is intended to reduce CITY's sales tax rate from its then-
4 existing level to a level which thereby enables COUNTY, pursuant to its sales tax ordinance, to continue
5 collecting those amounts set forth in the previous provisions of this article as well as the applicable
6 percentages set forth on Exhibit "4". In addition, each periodic adjustment is intended by the parties to
7 enable COUNTY to collect an amount equivalent to the applicable percentage specified in Exhibit "4".
8 5.4 Whenever CITY proposes an annexation of unincorporated territory which generates
9 "substantial sales tax revenue" (as defined in this section 5.4 below)for COUNTY, CITY, agrees to further
10 amend its local sales and use tax ordinance as set forth in this section. Notwithstanding the language of
11 subsections 5.2.1 and 5.2.2, this additional amendment shall become operative no later than the
12 commencement of the next calendar quarter following the date upon which such annexation is certified
13 as complete by the Executive Officer of LAFCO. This additional amendment shall decrease CITY's sales
14 tax rate to yield an amount of substantial sales tax revenue being collected by COUNTY in the area to
15 be annexed, thus enabling COUNTY to increase its sales tax rate by a corresponding percentage which
16 shall continue to accrue to COUNTY throughout the term of this RESTATED MOU. Any such additional
17 amendment made by CITY pursuant to this section shall be cumulative and likewise preserve intact any
18 periodic adjustments previously implemented pursuant to this RESTATED MOU. Further, CITY agrees
19 that it shall not split or separate areas into smaller annexations for the purpose of, or having the effect of,
20 creating an annexation or annexations which, individually, do not generate substantial sales tax revenue,
21 but which would generate such revenue if combined. For purposes of this article, the term "substantial
22 sales tax revenue" shall be defined as sales tax revenue derived from taxable sales in the area annexed
23 equal to at least:
24 5.4.1 If only information for less than one fiscal year exists, then $100,000 in taxable
25 sales in the most recent quarter for which such information from the State Department of
26 Tax and Fee Administration is available in writing or electronic or magnetic media, and
27 projected to a full four quarters, at least.
28 $400,000 in taxable sales.
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1 5.4.2 If information for one or more years exist, then $400,000 in taxable sales in the
2 most recent year for which such information from the State Department of Tax and Fee
3 Administration is available in writing or electronic or magnetic media.
4 5.4.3 Modified Calculation for Area Depicted in Exhibit 6—Whenever CITY proposes an
5 annexation of unincorporated territory identified which generates substantial sales tax
6 revenue for COUNTY (as defined herein), as depicted in Exhibit 6, and CITY uses the
7 provisions and requirements of Section 2.4 of this MOU (An Alternate Standard for
8 Annexation for Industrial and Regional Commercial uses) to process said annexation, the
9 substantial sales tax-sharing provisions for that area shall be modified using the
10 distribution schedule delineated below and phased out over a period of six years as
11 follows:
12 First year. COUNTY receives 5% base plus 100% of local sales tax revenue generated by substantial
13 sales tax generator. CITY receives no revenue from substantial sales tax generator.
14 Second Year. COUNTY receives 5% base plus 80% of local sales tax revenue generated by substantial
15 sales tax generator. CITY receives 20% from substantial sales tax generator.
16 Third Year. COUNTY receives 5% base plus 60% of local sales tax revenue generated by substantial
17 sales tax generator. CITY receives 40% from substantial sales tax generator.
18 Fourth Year. COUNTY receives 5% base plus 40% of local sales tax revenue generated by substantial
19 sales tax generator. CITY receives 60% from substantial sales tax generator.
20 Fifth Year. COUNTY receives 5% base plus 20% of local sales tax revenue generated by substantial
21 sales tax generator. CITY receives 80% from substantial sales tax generator.
22 Sixth Year. COUNTY receives 5% base plus 0% of local sales tax revenue generated by substantial
23 sales tax generator. CITY receives 100% from substantial sales tax generator. This
24 distribution method continues until the end of this agreement.
25 This adjustment shall comply with the requirements and procedures of the California Department of Tax
26 and Fee Administration. Any such distribution calculation made by CITY pursuant to this subsection shall
27 take into consideration actual sales tax revenues collected within the substantial sales tax generator area
28 in the last four quarters as reported by the Department of Tax and Fee Administration and/or other reliable
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1 source to be determined by the Fresno County Auditor-Controller/Treasurer-Tax Collector to reflect actual
2 sales tax revenues collected in the annexed area where the substantial sales tax generator is located.
3 The distribution calculation shall reflect an increase or decrease in the revenue to be received by
4 COUNTY in the subsequent year depending on the actual sales tax revenue generated by the substantial
5 sales tax generator in the prior year. Nothing in this subsection 5.4 alters the duties of the parties pursuant
6 to subsections 5.1 through 5.3, inclusive.
7 5.5 If CITY fails to amend its sales tax ordinance as provided in section 5.1, or if the Ordinance
8 Amendment fails to provide for the periodic reallocation of additional sales tax revenues as provided in
9 section 5.2, the subsections therein, and Exhibit 'W', or if CITY fails to further amend its sales tax
10 ordinance upon the annexation of unincorporated territory which generates substantial sales tax revenue
11 for COUNTY as provided in section 5.4, or if CITY splits or separates areas into smaller areas as
12 prohibited by section 5.4, then this RESTATED MOU shall immediately terminate and, in particular, no
13 master property tax exchange agreement under subdivision (d) of Section 99 of the Revenue and
14 Taxation Code, shall exist between CITY and COUNTY.
15 5.6 CITY and COUNTY further agree that the annual report of the State Department of Tax
16 and Fee Administration and the Department of Finance Annual Population Estimates shall be used as
17 the data source for the purpose of calculating the per capita sales tax revenue pursuant to this
18 RESTATED MOU.
19 5.7 Application of the formula to be used in the allocation of revenues pursuant to section 5.2
20 is illustrated in Exhibit"5", attached hereto and incorporated by reference herein as if set forth fully at this
21 point.
22 ARTICLE VI
23 COUNTY AND CITY ASSURANCES ON USE OF REVENUE
24 6.1 COUNTY recognizes that certain revenue reallocated to it by this RESTATED MOU would
25 otherwise have been appropriated by CITY to meet demands for services. In light therefore, COUNTY
26 agrees to use such new revenue in order to maintain levels of COUNTY services that are supportive of
27 CITY services, unless the Federal or state governments materially reduce the level of funding for such
28 services. Examples of such COUNTY services include, but are not limited to, the criminal justice system,
15
1 public health, and other similar services.
2 6.2 CITY agrees to continue enforcement of laws which result in the collection of fines and
3 forfeitures.
4 ARTICLE VII
5 COOPERATIVE EFFORTS AT LEGISLATIVE REFORM
6 7.1 CITY and COUNTY agree to workjointly for state legislation and appropriations that would
7 improve the fiscal condition of both CITY and COUNTY.
8 ARTICLE VIII
9 GENERAL PROVISIONS
10 8.1 Term of MOU
11 This RESTATED MOU shall commence as of the date of execution by COUNTY and CITY and
12 shall remain in effect for a period of fifteen (15) years, unless terminated prior to that time by mutual
13 agreement of the parties or as otherwise provided by this RESTATED MOU.
14 In addition, should all or any portion of this RESTATED MOU be declared invalid or inoperative
15 by a court of competent jurisdiction, or should any party to this RESTATED MOU fail to perform any of
16 its obligations hereunder as determined by a court of competent jurisdiction, or should any party to this
17 RESTATED MOU take-any action to frustrate the intentions of the parties as expressed in this
18 RESTATED MOU as determined by a court of competent jurisdiction, then in such event, this entire
19 RESTATED MOU, as well as any ancillary documents entered into by the parties in order to fulfill the
20 intent of this RESTATED MOU, shall immediately be of no force and effect and, in particular, no property
21 tax exchange agreement, as required by Section 99 of the Revenue and Taxation Code, shall exist
22 between the CITY and COUNTY as to unincorporated property.
23 8.2 Geographic Application of RESTATED MOU
24 This RESTATED MOU shall apply only to the area identified as the City of Sanger's Sphere of
25 Influence and Future Growth Area as depicted in Exhibit 3. This RESTATED MOU shall not apply to any
26 sphere of influence beyond the area depicted in Exhibit 3 unless and until the parties mutually agree to
27 amend this RESTATED MOU.
28 8.3 Termination Due to Changes in Law
16
1 The purpose of this RESTATED MOU is to alleviate in part the revenue shortfall experienced by
2 COUNTY which may result from CITY's annexation of revenue-producing or potentially revenue-
3 producing properties located within the unincorporated area of COUNTY. The purpose of this RESTATED
4 MOU is also to enable CITY to proceed with territorial expansion and economic growth consistent with
5 the terms of existing law as mutually understood by the parties as well as to maximize each party's ability
6 to deliver essential governmental services. In entering into this RESTATED MOU, the parties mutually
7 assume the continuation of the existing statutory scheme for the distribution of available tax revenues to
8 local government and that assumption is a basic tenet of this RESTATED MOU. Accordingly, it is mutually
9 understood and agreed that this RESTATED MOU may, by mutual agreement be terminated should
10 changes occur in statutory law, court decisions or state administrative interpretations which negate the
11 basic tenets of this RESTATED MOU.
12 8.4 Modification
13 This RESTATED MOU and all of the covenants and conditions set forth herein may be modified
14 or amended only by a writing duly authorized and executed by COUNTY and CITY.
15 8.5 Enforcement
16 COUNTY and CITY each acknowledge that this RESTATED MOU cannot bind or limit themselves
17 or each other or their future governing bodies in the exercise of their discretionary legislative power.
18 However, each party agrees that it will insofar as is legally possible, fully carry out the intent and purposes
19 of this RESTATED MOU, if necessary by administrative action independent of ordinances, and that this
20 RESTATED MOU may be enforced by injunction to the extent allowed by law.
21 8.6 Entire Agreement and Supersession
22 With respect to the subject matter hereof, this RESTATED MOU supersedes any and all previous
23 negotiations, proposals, commitments, writings, and understandings of any nature whatsoever between
24 COUNTY and CITY except as otherwise provided herein.
25 8.7 Notice
26 All notices, requests, certifications or other correspondence required to be provided by the parties
27 to this RESTATED MOU shall be in writing and shall be delivered by first class mail or an equal or better
28 form of delivery to the respective parties at the following addresses:
17
1 COUNTY CITY
County Administrative Officer City Manager
2 County of Fresno City of Sanger
3 Hall of Records, Room 300 City Hall
2281 Tulare Street 1700 Seventh Street
4 Fresno, CA 93721 Sanger, CA 93657
5 8.8 Renegotiation
6 If COUNTY enters into an agreement or memorandum of understanding, which includes a master
7 property tax exchange agreement under subdivision (d)of Section 99 of the Revenue and Taxation Code,
8 with another city that has terms and conditions more favorable in the aggregate to that city than those
9 terms and conditions contained in this RESATED MOU, COUNTY agrees that it will negotiate such terms
10 and conditions upon written request from CITY, with the intent of offering that more favorable agreement.
11 Negotiations shall conclude thirty (30) days from the date of receipt of notice by COUNTY and, if
12 agreement is tentatively reached during that period, the legislative bodies of the parties shall approve
13 any such amendment within thirty (30) days following the date of the tentative agreement. COUNTY and
14 CITY are not required to reach agreement.
15 8.9 Notice of Breach
16 Prior to this RESTATED MOU being terminated as expressly provided in this RESTATED MOU,
17 COUNTY shall provide notice to CITY of any breach of this RESATED MOU by the City, and CITY shall
18 comply with this RESTATED MOU within thirty (30) days after the date of receipt of notice. If CITY fails
19 to timely comply with the terms and conditions of this RESTATED MOU, this RESTATED MOU shall
20 terminate. During the thirty(30)day notice period and until CITY certifies in writing that it is in compliance
21 with the provisions of this RESTATED MOU and COUNTY agrees in writing, no property tax exchange
22 agreement, as required by Section 99 of the Revenue and Taxation Code, shall exist between COUNTY
23 and CITY with respect to any pending annexations.
24 Prior to this RESTATED MOU being terminated as expressly provided in this RESTATED MOU,
25 CITY shall provide notice to COUNTY of any breach of this RESTATED MOU by the COUNTY, and
26 COUNTY shall comply with the terms and conditions of this RESTATED MOU within thirty(30) days after
27 the date of receipt of notice. If COUNTY fails to timely comply with the terms and conditions of this
28 RESTATED MOU, this RESTATED MOU shall terminate. During the thirty (30) day notice period and
18
1 until COUNTY certifies in writing that it is in compliance with the provisions of this RESTATED MOU and
2 CITY agrees in writing, at the election of the CITY, no property tax exchange agreement, as required by
3 Section 99 of the Revenue and Taxation Code, shall exist between COUNTY and CITY with respect to
4 any pending annexations.
5 Except as otherwise provided, the parties hereto have executed this RESTATED MOU in the
6 County of Fresno, State of California, on the dates set forth above.
7 8.10 No Waiver of Government Claims Act
8 For all claims arising from or related to this RESTATED MOU, nothing in this RESTATED MOU
9 establishes, waives, or modifies any claims presentation requirements or procedures provided by law,
10 including the Government Claims Act (Division 3.6 of Title 1 of the Government Code, beginning with
11 section 810).
12 8.11 Governing Law and Venue
13 This RESTATED MOU shall be administered and interpreted under the laws of the State of California.
14 Jurisdiction of litigation arising from this RESTATED MOU shall only be in California. Any action brought
15 to interpret or enforce this RESTATED MOU, or any of the terms or conditions hereof, shall be brought
16 and maintained in the Fresno County Superior Court.
17 8.12 Authorization to Execute
18 COUNTY and CITY each represent and warrant that the individuals signing this RESTATED MOU
19 are duly authorized to do so by their respective legislative bodies and that their signatures on this
20 RESTATED MOU legally bind COUNTY and CITY to the terms of this RESTATED MOU.
21 8.13 Counterparts
22 This RESTATED MOU may be signed in counterparts, each of which is an original, and all of
23 which together constitute this RESTATED MOU.
24 (Signature page follows.)
25
26
27
28
19
I IN WITNESS WHEREOF, the parties hereto have executed this RESTATED MOU in the County of
2 Fresno, State of California, on the last date set forth below.
3 County of Fresno, a Political City of Sanger, a Municipal
Subdivision of the State of California Corporation of the State of California (CITY)
4 (COUNTY)
5
6 By: By: /
7 Sal Qui ero, airman of the Frank Gonzales, Mayor, City of Sanger
Board of Supervisors of the County of Fresno
8
9 Date: -/0-,20o?3 Date:
10 Attest:
Attest:
11 Bernice E. Seidel
Clerk of the Board of Supervisors Rebeca Padron
12 County of Fresno, State of California City Clerk
Clerk to the Board of Supervisors
13
14 By. t6�Padron.,
15 Deputy City Clerk
City of Sanger
16
17 Greg Garner, Interim City Manager
18
19
Approved as to Legal Form
20 City Attorney, City of Sanger
21
By: A 141 L"�
22 Hilda Cantu Montoy, City At omey
23 City of Sanger
24
25
26
27
28
20
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
EXHBIT 2
SANGER
Effective July 1, 2023, the property tax sharing ratios shall continue as follows:
County City Effective Date
63% 37% July 1, 2024
63% 37% July 1, 2025
63% 37% July 1, 2026
63% 37% July 1, 2027
63% 37% July 1, 2028
63% 37% July 1, 2029
63% 37% 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, 3038
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Development Services Division
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a City of Sanger Sphere of Influence Prepared by:CH VANS
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EXHBIT 4
Effective July 1, 2023, the Sales Tax Revenue Sharing Proportion shall be 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
TULARE TULARE
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Legend Department of Public Works and Planning
CO � Development Services Division
,pti rya,, = Sanger City Limits N
5 S' 21I1 m11■ Wy' E
1 560 *11�City Of Sanger Sphere Of Influence
S
FxE ® SUBSTANTIAL SALES TAX GENERATING AREA, 23.50 ACRES Prepared by:CHUVANG
G:M4360Devs&PInMG ISMMap,MSpecific
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0 0.05 0.1 0.2 0.3 0.4