HomeMy WebLinkAboutRESOLUTIONS - 04122016 - 2016/318SECOND AMENDMENT TO AMENDED AND RESTATED SECOND AGREEMENT
FOR PROPERTY TAX TRANSFER FROM WEST CONTRA COSTA HEALTHCARE
DISTRICT TO CONTRA COSTA COUNTY
This Second Amendment to Amended and Restated Second Agreement for Property Tax
Transfer from West Contra Costa Healthcare District to Contra Costa County (this
“Amendment”), dated April 12, 2016 (the “Effective Date”), is by and between the West Contra
Costa Healthcare District, a California local health care district (“District”), and the County of
Contra Costa, a political subdivision of the State of California (“County”), and amends the
Amended and Restated Second Agreement for Property Tax Transfer from West Contra Costa
Healthcare District to Contra Costa County, dated July 1, 2014 (the “Second Agreement”),
between District and County.
RECITALS
I. WHEREAS, District previously operated an acute care hospital in San Pablo,
California, doing business as “Doctor’s Medical Center – San Pablo” (“DMC”), at which it
provided care to, among others, Medi-Cal beneficiaries;
II. WHEREAS, on July 16, 2013, County and District entered into the Second
Agreement, which provides that the County Auditor shall allocate and transfer to County the
entirety of the general ad valorem property tax revenues that otherwise would be collected and
allocated to District commencing July 1, 2013, as authorized by Section 99.02 of the California
Revenue and Taxation Code, until the sum of all such allocations to County equals
$17,096,223.18;
III. WHEREAS, on July 1, 2014, County and District entered into the Third
Agreement for Property Tax Transfer from West Contra Costa Healthcare District to Contra
Costa County, which provided for County to transfer $6,000,000 to District, and that the County
Auditor shall allocate and transfer to County the entirety of the general ad valorem property tax
revenues that otherwise would be collected and allocated to District commencing once the
Second Agreement property tax transfers are complete, until the sum of all such allocations to
County equals $8,200,000;
IV. WHEREAS, District and County entered into the First Amendment To Amended
And Restated Second Agreement For Property Tax Transfer From West Contra Costa Healthcare
District To Contra Costa County, dated December 3, 2014, to document the one-time temporary
suspension of up to $3,000,000 of the fiscal year 2014-15 ad valorem property taxes that would
otherwise be allocated to County under the Second Agreement;
V. WHEREAS, in April, 2015, District announced that it would close DMC due to
funding shortfalls;
VI. WHEREAS, as of the Effective Date of this Amendment, the remaining amount
of ad valorem property tax revenues to be transferred to County under the Second Agreement is
$13,277,804;
VII. WHEREAS, District has requested that County agree to forego $1,000,000 of
District’s ad valorem property tax allocation that would otherwise be transferred to County on an
annual basis under the Second Agreement for the purpose of assisting District in winding down
its affairs; and
VIII. WHEREAS, County has agreed to forego $1,000,000 of District’s ad valorem
property tax allocation that would otherwise be transferred to County on an annual basis under
the Second Agreement for the purpose of assisting District in winding down its affairs pursuant
to the terms of this Amendment.
NOW, THEREFORE, in consideration of the foregoing premises, other good and
valuable consideration, the receipt and sufficiency of which is hereby acknowledged, and the
following terms and conditions, the parties hereto agree as follows:
AGREEMENT
A. PROPERTY TAX TRANSFER AGREEMENT AMENDMENT. The Second
Agreement is hereby amended as follows:
Section 2(A) – Continuing Property Tax Allocation. The second sentence of
Section 2(A) of the Second Agreement is hereby deleted in its entirety and
replaced with the following:
“The County Auditor shall allocate and transfer to County an
amount equal to the general ad valorem property tax revenues that
otherwise would be collected and allocated to District less
$1,000,000 (such reduced amount, the “New Transfer Amount”) ,
commencing July 1, 2016, and thereafter shall continue to allocate
the New Transfer Amount of ad valorem property tax revenues to
County from year to year, as authorized by R&T Code Section
99.02, until the sum of all such allocations to County equals the
Restated Property Tax Transfer Amount and District has satisfied
all of its other obligations herein.”
B. COUNTERPARTS. This Amendment may be executed in multiple
counterparts, each of which shall be deemed an original and all of which together shall
constitute one and the same instrument.
[Signatures appear on following page.]
Second Amendment to A&R Second Property Tax Transfer Agreement
IN WITNESS WHEREOF, the parties hereto have executed this Amendment as of the
Effective Date.
County of Contra Costa West Contra Costa Healthcare District
By: By:
Name: David Twa Name: Irma Anderson
Title: County Administrator Title: Chair, Board of Directors
Contra Costa County
Approved as to form: Approved as to form:
Sharon L. Anderson, County Counsel
By: By:
Name: Name: Colin Coffey
County Counsel District Counsel
FIRST AMENDMENT TO THIRD AGREEMENT FOR PROPERTY TAX TRANSFER
FROM WEST CONTRA COSTA HEALTHCARE DISTRICT TO CONTRA COSTA
COUNTY
This First Amendment to Third Agreement for Property Tax Transfer from West Contra
Costa Healthcare District to Contra Costa County (this “Amendment”), dated April 12, 2016 (the
“Effective Date”), is by and between the West Contra Costa Healthcare District, a California
local health care district (“District”), and the County of Contra Costa, a political subdivision of
the State of California (“County”), and amends the Third Agreement for Property Tax Transfer
from West Contra Costa Healthcare District to Contra Costa County, dated July 1, 2014 (the
“Third Agreement”), between District and County.
RECITALS
I. WHEREAS, District previously operated an acute care hospital in San Pablo,
California, doing business as “Doctor’s Medical Center – San Pablo” (“DMC”), at which it
provided care to, among others, Medi-Cal beneficiaries;
II. WHEREAS, on July 16, 2013, County and District entered into the Amended and
Restated Second Agreement for Property Tax Transfer from West Contra Costa Healthcare
District to Contra Costa County, dated July 1, 2014, which provides that the County Auditor
shall allocate and transfer to County the entirety of the general ad valorem property tax revenues
that otherwise would be collected and allocated to District commencing July 1, 2013, as
authorized by Section 99.02 of the California Revenue and Taxation Code, until the sum of all
such allocations to County equals $17,096,223.18;
III. WHEREAS, on July 1, 2014, County and District entered into the Third
Agreement, which provided for County to transfer $6,000,000 to District, and that the County
Auditor shall allocate and transfer to County the entirety of the general ad valorem property tax
revenues that otherwise would be collected and allocated to District commencing once the
Second Agreement property tax transfers are complete, until the sum of all such allocations to
County equals $8,200,000;
IV. WHEREAS, in April, 2015, District announced that it would close DMC due to
funding shortfalls; and
V. WHEREAS, as of the Effective Date of this Amendment, the remaining amount
of ad valorem property tax revenues to be transferred to County under the Third Agreement is
$8,200,000.
VI. WHEREAS, District has requested that County agree to forego $1,000,000 of
District’s ad valorem property tax allocation that would otherwise be transferred to County on an
annual basis under the Third Agreement for the purpose of assisting District in winding down its
affairs;
VII. WHEREAS, County has agreed to forego $1,000,000 of District’s ad valorem
property tax allocation that would otherwise be transferred to County on an annual basis under
the Third Agreement for the purpose of assisting District in winding down its affairs pursuant to
the terms of this Amendment; and
VIII. WHEREAS, in consideration of County's agreement to forego $1,000,000 in ad
valorem property taxes that would otherwise be transferred to it annually under the Third
Agreement, and the resulting extension of time in which County will receive the ad valorem
property taxes under the Third Agreement, District has agreed to authorize the County Auditor to
make a final transfer of District ad valorem property taxes to County in the amount of $645,000,
to be transferred after $8,200,000 in District ad valorem property taxes have been transferred
under the Third Agreement.
NOW, THEREFORE, in consideration of the foregoing premises, other good and
valuable consideration, the receipt and sufficiency of which is hereby acknowledged, and the
following terms and conditions, the parties hereto agree as follows:
AGREEMENT
A. PROPERTY TAX TRANSFER AGREEMENT AMENDMENT. The Third
Agreement is hereby amended as follows:
Section 2(A) – Continuing Property Tax Allocation. The third sentence of
Section 2(A) of the Third Agreement is hereby deleted in its entirety and replaced
with the following:
“Once the County Auditor has allocated and transferred to County
general ad valorem property tax revenues in the amount of the
Existing Property Tax Transfer Amount pursuant to the Amended
and Restated Second Agreement, the County Auditor then shall (1)
allocate and transfer to County from year to year, pursuant to this
Agreement, an amount equal to the general ad valorem property
tax revenues that otherwise would be collected and allocated to
District less $1,000,000 (such reduced amount, the “New Transfer
Amount”), commencing July 1, 2016, as authorized by R&T Code
Section 99.02, until the sum of all such allocations are equal to the
New Property Tax Transfer Amount, and (2) after all of the New
Property Tax transfer Amount has been transferred to County,
allocate and transfer to County from year to year (as necessary),
the entirety of the general ad valorem property tax revenues that
otherwise would be collected and allocated to District as
authorized by R&T Code Section 99.02, until the sum of all such
allocations are equal to $645,000.”
B. COUNTERPARTS. This Amendment may be executed in multiple
counterparts, each of which shall be deemed an original and all of which together shall
constitute one and the same instrument.
[Signatures appear on following page.]
First Amendment to Third Property Tax Transfer Agreement
IN WITNESS WHEREOF, the parties hereto have executed this Amendment as of the
Effective Date.
County of Contra Costa West Contra Costa Healthcare District
By: By:
Name: David Twa Name: Irma Anderson
Title: County Administrator Title: Chair, Board of Directors
Contra Costa County
Approved as to form: Approved as to form:
Sharon L. Anderson, County Counsel
By: By:
Name: Name: Colin Coffey
County Counsel District Counsel