HomeMy WebLinkAboutMINUTES - 09121995 - C162 C. 162, C. 163, and
C. 164
THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on September 12, 1995 by the following vote:
AYES: Supervisors Smith, DeSaulnier, Torlakson and Bishop
NOES: None
ABSENT: Supervisor Rogers
ABSTAIN: None
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SUBJECT: Correspondence
C. 162 SUPPLEMENTAL Claim from Michael Woods, Interim Executive Director - Redevelopment
Agency of the City of Pittsburg, 2020 Railroad Avenue, Pittsburg, CA 94565, dated
August 29, 1995, for cancellation and refund of special assessment taxes submitted for
various fiscal years as listed.
**** REFERRED TO TREASURER-TAX COLLECTOR, COUNTY COUNSEL AND ASSESSOR.
C. 163 CLAIM from Brian M. Miller, Agent, Westco Consulting, 1500 West EI Camino Avenue,
Suite 273, Sacramento, CA 95833, dated August 24, 1995, on behalf of Diablo
Communications, Inc. for refund of property taxes paid in the 1991-1992 fiscal year.
**** REFERRED TO TREASURER-TAX COLLECTOR, COUNTY COUNSEL AND ASSESSOR,
C. 164 CLAIM from Jerome J. White, Director, Taxes, US Air, 2345 Crystal Drive, Arlington, VA
22227, dated July 26, 1995, requesting refund of property taxes in the amount of $5,283
for fiscal year 1991-1992.
**** REFERRED TO ASSESSOR, COUNTY COUNSEL AND TREASURER-TAX
COLLECTOR
IT IS BY THE BOARD ORDERED that the recommendations as noted (****)
are APPROVED.
lhoret- certify;_ th,asi;;<:trueand correct copy of
an cc:ir: t crescc]cn the minutes of the
Board of Supprvisqrs on the qate shown.
ATTESTED:
HtI BATCHELOR,Clerk of the 8�08r4
of Supervisors anp County Administrator
cc: Correspondents
Treasurer-Tax Collector gy ,Deputy
County Counsel
Assessor
SUPPLEMENTAL CLAIM FOR CANCELLATION AND REFUND OF
SPECIAL ASSESSMENT TAXES _
RECEIVED
TO: Board of Supervisors
County of Contra Costa AM 29 WSJ
651 Pine Street, Room 106
Martinez, CA 94553
CLERK BOARD OF SUPERVISORS
CONTRA COSTA CC)
The undersigned, as Interim Executive Director of the
Redevelopment Agency of the City of Pittsburg, a public body,
corporate and politic, ("Claimant") , hereby makes this claim for
refund of taxes, plus appropriate interest at ten percent ( 100)
per annum, ("Claim") on behalf of Claimant pursuant to California
Code of Civil Procedure Section 1268.440 and California Revenue &
Taxation Code Sections 5081, 5096 and 5097 and requests that the
Board of Supervisors make its Order directing the Auditor-
Controller of the County of Contra Costa ("County") to cancel
certain property taxes levied against Claimant for prior fiscal
years as set forth below. In support of this Claim, the
undersigned states:
1. Claimant is a duly organized public body in charge of
redevelopment in the City of Pittsburg and is by law vested with
authority to acquire property for such redevelopment purposes by
virtue of Sections 33342 and 33391 of the Health & Safety Code of
the State of California.
2. During the past fiscal years,, including the 1989 fiscal
year, Claimant acquired by voluntary sale or through eminent
domain certain properties ("subject parcels") located in the City
of Pittsburg for its Redevelopment Project. A previous claim was
submitted on or about July 10, 1995. However, it subsequently came
to claimant's attention that not all parcels had been accounted
for so claimant has made a supplemental payment at the request of
the County Tax Collector. A copy of the tax collector's request
for supplement payment of $7,310.34, along with a receipt for said
payment by claimant is attached hereto as Exhibit "A".
3. Because Claimant is a governmental body, property
acquired and owned by Claimant is exempt from property taxation
under Article 13, Section 3 of the Constitution of the State of
California. Revenue and Taxation Code Section 5081 . Claimant is
further exempt from special levies and assessments while the
publicly owned property is devoted to a public use. County of
Santa Barbara v. City of Santa Barbara (1976) 59 Cal.App.3d 367,
369. Revenue and Taxation Code Section 5081. The use of the
subject parcels for redevelopment purposes is a statutory public
use as defined in Section 33037 of the California Health & Safety
Code. See also Redevelopment Agency v. Del-Camp Invs. ( 1974) 38
(page 1 of 4 )
V
' r
_ a
Cal.App.3d 836.
4. Because of Claimant's exempt status, all ad valorem
property taxes were canceled by the Auditor/Tax Collector of
Contra Costa County on the subject parcels; however, all special
levies assessed against the subject parcels were not canceled but
were allowed to remain and accrue on the subject parcels against
Claimant while said parcels were devoted to a public use. The
following Assessment Districts levied special assessments against
the subject parcels:
a. Contra Costa Water District (Water Code Sections 31150,
et. seq. ) ;
b. Emergency Medical B Assessment District;
c Riverview Fire Protection District (Health & Safety Code
Sections 14875, et. seq. ) ;
d. Delta Diablo Sanitation District (Health & Safety Code
Sections 6400, et. seq. ) ;
e. Landscaping and Lighting District (Pittsburg) ;
f. ' Mosquito Abatement District;
g. Federal Stormwater Fee;
h. East Bay Trails;
i. BART;
j. Los Medanos Hospital;
k. East Bay Regional Park.
5. Because of Claimant's exempt status, the assessments
must be canceled in accordance with Section 4986 of the Revenue &
Taxation Code which provides in pertinent part:
"(a) All or any portion of any tax, penalty, or costs,
heretofore or hereafter levied, shall, on satisfactory
proof, be canceled by the auditor * * * if it was levied
or charged:
(2) Erroneously or illegally.
(6) On property acquired by the United States, the
state, or by any county, city, school district or other
public entity, to the extent provided in Article 5
(commencing with Section 5081 ) ." (Emphasis added) .
(page 2 of 4 )
In 1991, the legislature deleted the requirement that the
cancellations by the Auditor be on order of the Board of
Supervisors. Therefore, Claimant has provided satisfactory proof
that the assessments were erroneously levied upon exempt property
and the County Auditor must cancel said assessments pursuant to
Section 5086. 1 as follows:
"The auditor shall cancel taxes on the date of
apportionment provided in the notice required by Section
5082 .1 . " (Emphasis added. )
6. Moreover, on June 29, 1995, Claimant paid under protest
to the County. Tax Collector the sum of $22,612.06, an amount which
represented payment for the above special levies and assessment
liens on the subject parcels. A separate claim was submitted for
said amount on July 10, 1995. Following submission of this claim,
the tax collector notified claimant that an additional $ 7,310.34
was owned and which Claimant has paid ("supplemental amount") .
(See attached Exhibit "A". )
7. The supplemental amount paid by Claimant represents
levies assessed against properties owned by Claimant which were
devoted to a public use, i.e. , redevelopment. Therefore, under
California law, Claimant is exempt from such taxation and should
be refunded the amount of $ 7 , 310. 34 pursuant to Code of Civil
Procedure Section 1268.440 which provides in pertinent part:
"(a) If taxes have been paid on property that is exempt
property as defined in Section 5081 of the Revenue and
Taxation Code, the amount of taxes that, if unpaid,
would have been subject to cancellation under Article 5
(commencing with Section 5081 ) of Chapter 4 of Part 9 of
Division 1 of the Revenue and Taxation Code shall be
deemed to be erroneously collected and shall be
refunded in the manner provided in Article 1
(commencing with Section 5096) of Chapter 5 of Part 9 of
Division 1 of the Revenue and Taxation Code to the
person who paid the taxes." (Emphasis added) .
The Eminent Domain law defines the word "shall" as "mandatory".
Code of Civil Procedure Section 1235. 060. Moreover, Revenue &
Taxation Code Section 5096 states that "any taxes paid before or
after delinquency shall be refunded if they were: . . . (b)
Erroneously or illegally collected. " (Emphasis added) .
8. Claimant has made several previous requests to this
Board for cancellation and/or refund of special levies/assessments
for other properties acquired by Claimant. (See Claimant's Claim
for Cancellation and Refund of Special Assessment Taxes, submitted
on July 10, 1995. )
(page 3 of 4 )
9. Claimant respectfully requests that this Board take the
appropriate action under the law and direct the County Auditor to
cancel the amounts assessed against Claimant for the special
levies and order that a refund of the amount of $ 7 , 310. 34 be
made to the Claimant.
I declare under penalty of perjury under the laws of the
state of California that the foregoing is true and correct.
Dated: �� 2 1995.
MICHAEL WOODS
Interim Executive Director
Redevelopment Agency of the
City of Pittsburg
supp claim refund/95
(page 4 of 4)
.Tt_t~L - F
Tax Collector's OfficeCOntra Alfred P.Lomeli
County Treasurer-Tax Collector
Fin Court Street Costa Joseph L. Martinez
Finance Building, ROOM 100
P.O. Box 631 County Tax Collections Manager
}` `
Martinez,California 94553-1280 ( �/ Nancy L. Webster
(510)646-4122 Assistant Tax Collections Manager
o
FAX TO (415) 348-3518
Lrr1��j ?Tl1`oUU
�fpN1C-0 Christine Fitzgerald
r p Law Offices of
,;?Q,G0 0 * Herman Fitzgerald
114 . 81 +
364 . 76+ 4cLL� 7/13/95
300 . 86+ o� g�� 0^�
j nfo Re: Pittsburg Redevelopment
43 - 00+
304 • 76+ a.��,�G •
12 , 437 . 70+ �1A Your Listing $20 ,049 . 00
144 . 92+ Total
144 . 92+ Plus
0 • A 89 Default 10 ,816 .22
144 . 92+ Notices
,279 . 84+ 149 . 49+ TOTAL 0/S $30 ,865 . 22
279 .84+ 507 . 59+
77 . 46+ 272 . 95+ Pittsburg Ck -23 . 296 .75
144 . 92+ Amt Sent
404 . 18+ 272 . 95+
144 . 92+ 272 ' 95+ Payment Short 7 ,568 .47
137 . 16+ ' 1j696. 06+ Less 2 pcls
497 . 74+ Previously Pd 258 .13
362 . 62+
42 . 50+ 41 - 83+
4Amt Needed to
215 . 63+ 441 . 83+ Complete Pmt $ 7 ,310.34
448 . 59+
45 . 09+
283 . 83+ 225 . 37+
158 . 00+ 776. 45+
776. 45+
150 . 90+
375 . 05+ If you have any questions, please
144 . 92+ 2v629 . 31 + let me know.
684 . 62+ 684 - 69+ Ver truly yours,
539 . 36+
01 6 -yam
134 . 92+ 10, 81 6 . 22 Na cyy W6'bster
300 . 54+
1 # 457 . 10+ 0 • *
029
20 , 049 . 000
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215 - 63-
027 EXHIBIT
199790 . 870
JUL-26-1995 013:48 FROM CITY OF PITTSBURG MANAGER TO 914153483518 P.02
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