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HomeMy WebLinkAboutMINUTES - 02251986 - X.8 A. 8 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA . Adopted this Order on Febraury 25, 1986 , by the following vote: AYES: Supervisors Fanden, Schroder, McPeak, Torlakson and Powers NOES: None ABSENT: None ABSTAIN: None SUBJECT: Signing Contract for Employment ) of Consultant for Oil Refinery ) Valuation, Tosco Appeal ) In 1985 , this Board approved $50, 000 for the employment of a consultant to assist the Assessor and County Counsel in the Tosco Corporation assessment appeals. Said funds have been transferred to the Assessor' s .budget. On November 25, 1985, this Board also authorized payment .of the expenses of such a. consultant, as well as reimbursement for expenses of County personnel working with the' consultant. County Counsel and the Assessor have determined that Harold W. Bettholf, Inc.. should be the consultant for this work and have drafted the. attached agreement, which Harold W. Ber.tholf has signed as President of Harold W. Bertholf, Inc. It is hereby ordered that the chairman of the Board of Supervisors is authorized to sign the agreement on behalf of the .County of Contra Costa and that the Auditor is authorized and directed to make payments for said consultant' s demands submitted under said contract and approved by the Assessor. DCG/jh I hereby certify that this is.a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown. ATTESTED: yo PHIL BATCHELOR, Clerk"of the Board of Supervisors and County Administrator By ----- .Deputy Orig: Dept.: CC: Auditor Assessor County Counsel ;AGREEMENT FOR CONSULTING SERVICES The parties to this Agreement are the County of Contra Costa ("County" ) , for and on behalf of its Assessor , and Harold W. Bertholf Incorporated ("Consultant" ) . The County' s agents for implementing County' s rights and obligations under the Agreement shall be the Assessor and the Deputy County Counsel ("Assessor ' s Counsel" ) designated to represent him. Consultant ' s agent for implementing •Consultant ' s rights and obligations under the contract shall be Harold W. Bertholf ("Bertholf" ) . Whereas , California Revenue & Taxation Code [R&T] S51 (b) pro- vides for property taxes to be based upon a value that has declined below the R.&T.C. S110. 1(a ) base year value of the property, if such declined value exists on the lien date for the tax year in question; Whereas , California Revenue & Taxation Code 971 provides for a reassessment to determine a new base year value for a portion of property newly constructed , with such value to become a part of the total base year value for the property, Whereas , Tosco Corporation ("Tosco" ) has appealed to the Contra Costa Assessment Appeals Board the 1984-5 assessments for parcel numbers 159-260-011 , 159-130-009, 159-130-006, 073-010-012, 378-010-016, 159-120-001 , 159-120-019 ( the "property" ) , asserting that the March 1, 1984 value of said parcels had declined from the $390 , 900 , 000 base year value total carried on the roll to a value totalling $122 , 700, 000 (a $268, 200 , 000 total value difference ) ; Whereas , Tosco has also appealed the 1985-6 assessments on the property,• asserting the same declined values existed on March 1, 1985 ; Whereas , Tosco may also assert that a lower base year value should be determined in the aforesaid 1984-5 appeal for a portion of the property newly constructed under a major rehabilitation project ; Whereas , the Tosco appraisal emphasizes the income approach and the comparable sales approach with Nelson factor adjustments to achieve comparability, Whereas , the Assessor ' s appraisal has used the replacement cost approach , Whereas , some evidence must be presented in the above-noted appeals for the 1984-5 taxyear no later than September 11 , 1986 , unless a written extension of time is obtained, pursuant to R&TC51604(c ) , Whereas , the appeals asserting a March 1, 1985 declined value for the aforestated property may be consolidated with the hearing on the appeals on a March 1 , 1984 declined value (and potentially a 1984 appeal of base year value for the portion newly constructed) , Whereas , the valuation of the subject properties involves spe- cial expertise in the appraisal of oil refinery properties , Whereas , Consultant has the necessary special expertise to perform the appraisals and related work regarding the assessment appeals for such properties , Whereas , County requires such special expertise and finds it necessary to retain the services of Consultant , pursuant to Government Code §31000 ; Now, therefore , the parties agree as follows : 1 . Term. - The effective date of this Agreement shall be February19, 1986. , and this Agreement shall continue until ter- minated by County, at its sole discretion , or until terminated in accordance with the terms set forth below. 2 . Countv' s^Consideration. In consideration of Consultant ' s performing the below-stated consulting services , County will pay Consultant at the hourly rates specified in Exhibit A, plus out- of-pocket expenses , materials , supplies and other related costs . Consultant will submit monthly billings to the Assessor on County Demand Forms , specifying the hours and general description of ser- vices performed, which demands will be paid after approval by the Assessor . 3 . Consultant ' s Services . a . In consideration of the County' s promise to provide the aforestated compensation , Consultant agrees to perform such of the following consulting services as County may specify: 1 . ) Analyze the Tosco appraisal materials and the Assessor ' s appraisal materials in order to determine what further information is necessary 1) for Consultant to develop a complete narrative written appraisal as the basis of the Assessor ' s presen- tation before the Assessment Appeals Board, 2) for the Assessor , with Consultant ' s assistance , to make a complete presentation before said Board, and 3) for Consultant to analyze any potential defi= ciencies in the Tosco appraisal as a basis for impeaching the Tosco appraisal at the hearing. Under such guidelines as may be specified by County, Consultant will inform County what infor- mation should be sought from Tosco in the Assessor ' s formal Revenue & Taxation Code §441 demand for information , including any raw factual data and appropriate interpretive data . 2 . ) Complete a draft appraisal of the subject pro- perty, in accordance with' State Board of Equalization (SBE) rules and the California Revenue and Taxation Code and accepted appraisal principles consistent with such Rules and Code , 3 . ) Upon County' s review of the draft appraisal , redraft the appraisal and prepare related materials (e .g . , large -2- charts or graphics ) in order to make such a final written appraisal and presentation thereof as County deems to be of most assistance for the Assessor ' s Appeals Board presentation . 4 . ) Analyze the Tosco appraisal and specify what points of the Tosco appraisal are subject to attack, 5. ) Assist the County in developing a Revenue & Taxation Code §1606 information exchange , as specified by the Assessor ' s Counsel , 6. ) As specified by the Assessor ' s Counsel , prepare for and appear at the Appeal ' s Board hearing as the County' s expert appraisal witness in the Assessor ' s case and assist the Assessor ' s Counsel on cross-examination and rebuttal case , 7. ) Assist in hiring such other experts as may be deemed advisable by County, 8. ) Assist in the manner deemed appropriate by Assessor ' s Counsel during any appeal from decision of the Contra Costa Assessment Appeals Board in this case , 9. ) Accomplish such other work incidental or related to the foregoing as County may specify. b. By the date of the Appeals Board hearing (tentatively set for September 11 , 1986 ) , Consultant will spend such time as is necessary to accomplish the foregoing. Consultant agrees that Bertholf will personally oversee the work to be done in sufficient detail to be able to sign the appraisal and testify under cross examination as to the details thereof and that Bertholf will per- sonally be available to testify and assist throughout the hearing. c . County retains the right to control the use of any and all work product (summaries , appraisals , reports , etc. ) resulting from the foregoing services performed by Consultant or anyone else during the course of the work on this contract , and all such work product shall become the property of the County upon termination of this Agreement . 4. - Office Space; Records ; Confidentiality. The Assessor shall provide for Consultant office space , equipment and appropriate staff and clerical assistance to permit Consultant to properly perform the services described in the Agreement , when such services need to be performed in Martinez, CA. All work papers , records , forms , calculations , appraisals , summaries and other data collected , compiled or prepared by Consultant or County shall be the property of the County and forthwith be turned over to County upon demand by County or upon termination of this agreement . Consultant agrees that all property statements , records , data collected, and other such information are 'to be kept confidential by Consultant and that Consultant will comply with the provisions of Section 408 and 451 of the Revenue and Taxation Code of California . -3- 5 . Other Work^by�Consultant . Consultant may contract with other persons—or entities for the purpose of supplying to such persons or entities services similar to those performed by Consultant under this Agreement , provided that such work does not interfere with the performance by Consultant of any of the ser- vices to be performed for the Assessor under the Agreement and provided further that neither Bertholf nor any associate shall perform services for any person or entity engaged in the business of refining oil in California for a period of two years after all work is completed under this Agreement . No associate shall be employed by , or contract with , any person other than Consultant at any time that such associate is performing services for the County under the Agreement , if such employment or contract relates to the performance of work or furnishing of information of the kind involved in this Agreement . 6 . Consultant As Independent^Contractor . Consultant , shall , with respectwto�all matters dealt with by the Agreement , act as an independent contractor and not as an officer , agent or employee of the County or of the Assessor ; provided , however , that to facili- tate the operation of the Agreement , Consultant may be deputized by the Assessor . All compensation due by any associate as a result of services performed by the associate under the Agreement shall be paid to the associate by Consultant and not by the County . Consultant shall be responsible to the Assessor and to the County for the work performed by an associate (s ) . 7. Non-Assignment . This Agreement , and any of Consultant ' s rights , obligations and duties under this Agreement , shall not be assigned in whole or part , but such limitation shall not bar the performance of . services by an associate under the Agreement or the assignment by Consultant to a lending institution of proceeds due or to become due under the Agreement . 8. Cessation of Performance By Consultant . If for any reason Consultant ceases toperform in a—timely and proper manner the obligations of Consultant under the Agreement , or if Consultant breaches substantially any covenant or agreement herein , the County may upon written notice terminate the Agreement or such part or parts thereof as to which there has been default , and may hold Consultant liable for any damages caused to the County by reason of such default and termination . In the event of such ter- mination , any completed reports , appraisals , summaries , etc . pre- pared by Consultant under the Agreement shall become the property of the County, and the Consultant shall be entitled to receive equitable compensation for any work completed to the satisfaction of the County. Consultant shall not , however , thereby be relieved of liability to the County for damages sustained by the County by reason of any breach of the Agreement by Consultant . 9. Notices : All notices given under the Agreement shall be deemed given when made in writing and deposited in the United States Postal Service , registered or certified , addressed as follows : -4- 1 To Consultant : Harold W. Bertholf , Inc . 2775 Cottage Way, Suite 10 Sacramento CA 95825 To County: Assessor of Contra Costa County 834 Court Street Martinez CA 94553 10. Consultant ' s Indemnification and Insurance. Except for claims or other liability arising ouf-7 the�sol e7egligence or intentional misconduct of County, Consultant shall indemnify, defend upon request by the County, and save harmless the County, its officers , employees and agents , from any and all claims for damage or other liability to any third person arising out of this Agreement , including reasonable attorney fees and costs . To insure the performance of this covenant , Consultant shall obtain and maintain at his own expense during the life of this Agreement public liability and property damage insurance with limits of not less than $100, 000 per person and $300 , 000 per event covering per- sonal injury and death and $50 , 000 covering property damage and destruction . Such policy shall expressly name the County, its officers , agents and employees as additional insureds . The mone- tary and subject coverage of such policy shall not be deemed a limitation on Consultant ' s covenant and agreement to indemnify, defend and same harmless said additional insureds . In the event the County, its agents , officers or employees should become liable for the acts or omissions of Consultant in an amount in excess of the coverage of said policies , Consultant shall indemnify for , defend and save them harmless from the whole of. such liability. Consultant shall file with the Assessor copies of such insurance policies upon commencing service under the Agreement . Said poli- cies shall contain a contractual clause recognizing the obligation of the Consultant to indemnify and shall provide that County is to be given at least ten days written notice of any modification, reduction in limits or cancellation of the policies . IN WITNESS WHEREOF, we have set our hands on the date first above written . TY OF NT/ COSTA By_,__ _.._.._ Chairman ,+Booard 6f Supervisors RECOMMENDED AND APPROVED AS TO CONTENT: Jos o Ru__ta7Assessor HAROLD W. BERTHOLF, INC. APPROVED AS TO FORM: Harold . Bertholf , Pre dent l eput ounty Counsel -5- DCG/ HAROLD W. BERTHOLF, INC. Geologists—Petroleum Engineers (916) 485-9164 2775 COTTAGE WAY-SUITE 10-SACRAMENTO. CALIFORNIA 95825 BILLING RATES 1986* HOURLY RATES WORK BERTHOLF STAFF Engineering, Geological, or Appraisal $ 85.00 $75. 00 Testimony and Preparation: A. Administrative Hearing, Etc. $100. 00 $85. 00 B. Courtroom $100.. 00 $85. 00 Support Services: A. . Engineering or Geological Technician $35.00 B. Drafting $25. 00 C. Se6retarial, EDP Entry, Etc. $20. 00 (Plus Out-of-pocket Expenses, Materials, Supplies, and Other Related Costs) LONG TERM RETAINER/CONTRACTS Work provided per retainer or by contract is billed at rates agreed to per bid or negotiation and may not equal the above quotes. *Effective January 1, 1986