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Home My WebLink AboutMINUTES - 09091997 - C143 TO: BOARD OF SUPERVISORS 2. •:J ::-` �� °_:• CONTRA FROM: Ken Corcoran, Auditor-Controller COSTA By: Paul Abelson, Principal Accountant COUNTY DATE: August 28, 1997V% � SUBJECT: Agreement to collect special taxes, fees, assessments and charges SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION RECOMMENDATION(S): Authorize Chair, Board of Supervisors, to sign Master Agreement for Collection of Special Taxes, Fees, Charges and Assessments on behalf of all County Board of Supervisors governed taxing agencies. FISCAL_ IMPACT: None BACKGROUND/REASON(S) FOR RECOMMENDATION(S): The County Auditor-Controller and Tax Collector perform certain ministerial functions for local taxing agencies in the area of property tax collection and apportionment. These functions have always been performed with an unwritten understanding that we are only accepting responsibility for performing these ministerial functions, and that each taxing agency agrees to: 1) comply with the procedural requirements set out in law related to their submitting taxes, assessments, charges and fees for collection using the property tax roll, 2) defend any challenge to the validity of any tax we are collecting on their behalf, 3) defend and hold the County harmless as to any collection and apportionment claim outside of these ministerial functions, and • 4) authorize us to remove any items from the roll ultimately deemed invalid or where collection is unenforceable under existing law. With the passage of Proposition 218, the County Auditor-Controller and Tax Collector have requested all taxing agencies sign an agreement that reduces this understanding to writing, and now request the Board of Supervisors to sign this same agreement for the taxing agencies it governs. Attachment A lists the Board of Supervisors governed agencies that levy taxes. Attachment B is a copy of the agreement CONTINUED ON ATTACHMENT: YES SIGNATOR RECOMMENDATION OF COUNTY ADMINISTRATOR_REC MMENDATION OF BOARD COMMITTEE —APPROVE —OTHER SIGNATURE(S): ACTION OF BOARD ON APPROVED AS RECOMMENDED OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A UNANIMOUS(ABSENT 1 TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. Contact: ATTESTED PHIL B��cHELOR,CLERF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR cc: Tax Collector 1.0 County Counsel BY�EPUTY Districts on Attachment A A _. ._ q-4 - 97 e.i3 Attachment A Board of Supervisors Governed Agencies that Levy Taxes Canyon Lakes Geological Hazard Abatement District Contra Costa County Fire Protection District Contra Costa County Flood Control and Water Conservation District County Sanitation District 19 County Sanitation District 5 County Sanitation District 6 County Service Area Emergency Medical Services County Service Area L-100 County Service Area M-26 County Service Area M-27 County Service Area M-28 County Service Area P-5 County Service Area P-6 County Service Area P2 County Service Area R-1 Countywide Landscaping and Lighting Assessment District 1979-3 East Diablo Fire Protection District Hillcrest Heights Geological Hazard Abatement District Attachment B C.'4 AGREEMENT FOR COLLECTION OF SPECIAL TAXES, FEES, CHARGES AND ASSESSMENTS The COUNTY OF CONTRA COSTA, a political subdivision of the State of California, acting by and through the AUDITOR-CONTROLLER OF THE COUNTY OF CONTRA COSTA, hereinafter referred to as "County" and Agencies on Att. A, each, a political subdivision organized under the law of the State of California, hereinafter referred to as Entity, agree as follows: 1. Subject to the terms and conditions of this Agreement, County agrees to collect on the County tax rolls the special taxes, fees, charges and assessments imposed by Entity. 2. By such date as set by the Auditor for each fiscal year, Entity agrees to notify the Auditor of the amount of each special tax, fee, charge or assessment to be collected for each assessor's parcel. 3. County may charge fees established by the County Board of Supervisors for collection of the special taxes, fees, charges and/or assessments collected by County for Entity. Consistent with law, such fees shall be determined with the intent to recover the costs reasonably borne by the County in providing these services. The calculations for determining such fees shall be made available to the Entity on request. 4. Entity believes that the taxes, fees, or assessments imposed by Entity and collected pursuant to this Agreement comply with all requirements of law, including but not limited to Articles XIIIC and XIIID of the California Constitution (Proposition 218). 5. Entity hereby releases and forever discharges and agrees to defend, indemnify and save harmless County and its officers, agents and employees (hereafter"County") from any and all claims, demands, liabilities, costs and expenses, damages, causes of action, and judgments, in any manner arising out of County's action in connection with the collection and placement on the roll of the special tax, fee, charge or assessment or any action by Entity in establishing a special tax, fee, charge or assessment which County collects for Entity; provided, however, Entity shall not be responsible for any administrative or clerical errors or omissions made by the County or its officials in the collection or placement of any such taxes, assessments, or fees on the roll. As to such collection of such fees, charges, taxes or assessments or placement of them on the roll, County and its officials shall retain all immunities provided them by law. 6. Notwithstanding any provision of law, Entity agrees that, if a court of competent jurisdiction holds that an assessment, special tax, fee, or t charge is uncollectable because of violating State or Federal law, 1) the Auditor-Controller may withhold from the next property tax distribution to Entity any amount the County is thereby unable to collect and 2) the Tax Collector may remove the assessment, special tax, fee, or charge from the tax roll. This provision is intended to avoid all County liability for such special taxes, fees, assessments or charges under the Teeter Plan by allowing the Auditor-Controller to reverse and charge back Teeter Plan advances for such special taxes, fees, assessments or charges. 7. Entity and County agree to the following with respect to any legal challenge arising as a result of collection or enforcement of a delinquent special tax, assessment, fee or charge by tax sale under the Revenue and Taxation Code: (a) Entity shall defend and/or bear the cost of defending the action, and (b) If a court determines that collection cannot be enforced through the tax sale, the levy or charge shall be canceled as a lien against the property. (c) County agrees to notify Entity if Entity is not named in the action. 8. Neither Entity nor County shall assign or transfer or attempt to assign or transfer this agreement or any interest herein. 9. This Agreement shall be effective for the 1997-98 fiscal year and shall be automatically renewed for each fiscal year thereafter unless terminated as hereinafter provided. 10. Either party may terminate this Agreement for any reason for any fiscal year by giving written notice thereof to the other party before the May 1St prior to the fiscal year for which termination is to be effective. 11. County's or Entity's waiver of breach of any one term, covenant, or other provision of this Agreement, is not a waiver of breach of any other term, nor subsequent breach of the term or provision waived. 12. The person signing this Agreement for Entity represents that the Entity, through its governing body, has authorized him/her to sign this Agreement on behalf of Entity. 2 Dated: 7-9 - /997 Entity For the Agencies Listed on Att. A By: Title: .Lo a rs Dated: g- " > CONTRA COSTA COUNTY By. Auditor-Controller c:marin-ag.doc-1 3