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Home My WebLink AboutMINUTES - 10142008 - C.12 AMENDED CLAIM BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY BOARD ACTION: OCTOBER 14, 2008 Claim Against the County, or District Governed by ) the Board of Supervisors, Routing Endorsements, NOTICE TO CLAIMANT and Board Action. All Section references are to The copy of this document mailed to California Government Codes. you is your notice of the action taken on your claim by the Board of FISCAL YEAR 2007/2008 l! ! Supervisors. (Paragraph IV below), SEP 1 7 2008 given Pursuant to Government Code AMOUNT: UNKNOWN Section 913 and 915.4. Please note all BROCK ARNER COUNTY COUNSEL "Warnings". CLAIMANT: CITY MANAGER MARTINEZ CALIF. FOR: CITY OF SAN PABLO ATTORNEY: UNKNOWN DATE RECEIVED: SEPTEMBER 17, 2008 ADDRESS: 13831 SAN PABLO AVENUE BY DELIVERY TO CLERK ON: SEPTEMBER 17., 2008 SAN PABLO, CA 94806 BY MAIL POSTMARKED: SEPTEMBER 15, 2008 FROM: Clerk of the Board of Supervisors TO: County Counsel Attached is a copy of the above-noted claim. SEPTEMBER 17, 2008 DAVID TWA, C r Dated: By: Deputy 11. FROM: County Counsel TO: Clerk of the Board of S perv' ors ( his claim complies substantially with Sections 910 and 910.2, ( ) This Claim FAILS to comply substantially with Sections 910 and 910.2, and we are .so notifying claimant. The Board cannot act for 15 days (Section 910.8). ( ) Claim is not timely filed. The Clerk should return claim on ground that it was filed late and send warning of claimant's right to apply for leave to present a late claim (Section 911.3). O Other: Dated: ! 8- —Otq-' By: _Deputy County Counsel III. FROM: Clerk of the Board TO: County Counsel (1) County Administrator(2) ( ) Claim was returned as untimely with notice to claimant (Section 911.3). IV,/$OARD ORDER: By unanimous vote of the Supervisors present: (� This Claim is rejected in full. O Other: I certify that this is a true and correct copy of the Board's Order entered in its minutes for this date. Date�ll�VID TWA, CLERK, By: Deputy Clerk WARNING (Gov. code section 913) Subject to certain exceptions,you have only six(6)months from the date this notice was personally served or deposited in the mail to file a court action on this claim.See Government Code Section 945.6.You may seek the advice of an attorney of your choice in connection with this matter. If you want to consult an attorney,you should do so immediately. *For Additional Warning See Reverse Side of This Notice. AFFIDAVIT OF MAILING I declare under penalty of perjury that I am now, and at all times herein mentioned, have been a citizen of the United.States, over age 18; and that today I deposited in the United States Postal Service in Martinez, California, postage fully prepaid.a certified copy of this Board Order and Notice to Claimant, addressed to the claimant as shown above. Dated.& W DAVID TWA, CLERK By _Deputy Clerk This warning d6e -not apply to claims which are not subject to the California Tort Claims Act such as actions in inverse condemnation, actions for specific ;relief's'uch as{m'andamus or injunction, or Federal Civil Rights"claims. The above list is not exhaustive land legal' consultation is essentiid to,.understand all the separate limitations periods that may apply. The limitations period within which suit must be filed may be shorter or longer depending on the nature of the claim. Consult the specific statutes and cases applicable to your particular claim. The County of Contra Costa does not waive any of its rights under California Tort Claims Act nor does it waive rights under the statutes of l'i'mitations applicable to actions not subject to the California Tort Claims Act v .h- g '1 '.ti ..* Vim. ...Jry_ • City of San Pablo * * 13831 San Pablo Avenue FIECEIVED San Pablo, CA 94806 f p1\\ www.ci.san-pablo.ca.us Office of the City Manager SEp 17 2008 510.215.3000 • Fax 510.620-0204 CLERKOBOON RD O OSTA CO.ISOAS September 11, 2008 Mr. John Cullen Clerk of the Board of Supervisors Contra Costa County County Administration Building 651 Pine Street, Room 1006 Martinez, CA 94553 Re: Resubmitted Amended Claim For Overcharge for Property Tax Administration Feer Fiscal Year 2007-2008 Dear Mr. Cullen:, The City of San Pablo has received a "Notice To Claimant of Late-Filed Claim (Government Code Section 911.3)" dated June 23, 2008. The Notice states that the City's only recourse is to apply without delay to the Board for leave to present a late claim. The City of San Pablo presented a "claim" to the County dated May 21, 2008 for the overcharge of the property tax administration fee for the 2006-2007 fiscal year and the 2007-2008 fiscal year. The "claim" was presented to the County as a courtesy. As a local public entity, the City is exempt from the claims-filing requirements of the Government Claims Act. (see Government Code §905(1)) Your Notice refers only to the Government Code and does not reference any local claims ordinance adopted by the County; nor does research indicate that any such ordinance exists. If there is any applicable local claim filing requirement of which I am unaware, please provide me with a copy as soon as possible. Notwithstanding the fact that the City need not file a claim with the County prior to the institution of any litigation, in the interest of clarity, the City of San Pablo submits this amended claim regarding the overcharge of property tax administration fees for the 2007-2008 fiscal year as a courtesy. By separate letter, the City of San Pablo is also submitting an amended claim regarding the overcharge of property tax administration fees for the 2006-2007 fiscal year as a courtesy. Notices regarding this claim should be sent to: Brock Arner City Manager 13831 San Pablo Avenue San Pablo, CA 94806 44\9MA n,)no%pikixCn,..e \'NH17AM n1 nc0 AA11A Nr 1n Cnunfii rc A.im fnr GV'NM7_9MA An, Letter to Clerk of the Board of Supervisors re Property Tax Administration Fee Claim for Fiscal Year 2006-07 September 11,2008 Page 2 of 3 In fiscal year 2007-2008, the County has charged the City property tax administration fees in an amount in excess of that permitted by Revenue and Taxation Code Section 97.75. Specifically, the Office of the Contra Costa County Auditor- Controller has included in its calculation of the City's property tax administration charges the ad valorem property taxes the City received in lieu of the local Bradley Bums Sales and Use Tax and the Vehicle License Fee pursuant to Rev. & Tax. Code Sections 97.68 and 97.70 (aka, the "triple flip" and "VLF Swap", respectively). Section 97.75 states that for fiscal year 2006-07 and thereafter, the County may charge a fee for the services mandated by Sections 97.68 and 97.70, but that the fee shall not exceed the actual cost of providing the services. By including the triple flip and VLF swap funds in its calculation of the City's administrative cost share instead of calculating the actual incremental service costs to administer the triple flip, the County has overcharged the City of San Pablo and violated applicable state law. The City is not aware of the identities of all of the individuals responsible for the overcharge, but is informed and believes that the Office of the Contra Costa County Auditor-Controller, currently held by Stephen Ybarra, is one of the responsible parties. For the 2007-2008 fiscal year, San Pablo estimates the administrative fees would result in an overcharge of no less than $25,400. The City believes that until the Contra Costa County Auditor-Controller and Board of Supervisors complies with the mandate of Section 97.75, the City will continue to suffer future, annual damages in similar amounts. Any suit to recover such funds would be an unlimited civil case. As to the issue of whether the City's claim is timely raised, the City was not notified by the County of the manner in which the property tax administration fee was being calculated nor did the County provide sufficient detail to determine the calculation method or the inclusion of the triple flip and VLF swap funds in the calculation. Thus, although I do not believe that a claim is required, the May 21, 2008 letter would in fact constitute a timely claim. As the City Manager of the City of San Pablo, I am authorized to make this claim on the City's behalf. I declare under penalty of perjury under the laws of the State of California that all the information I have provided is true and correct to the best of my information and belief. I have included a copy of this claim. Please stamp this copy on the date received and return it to me in the enclosed, stamped and self-addressed envelope. Finally, we are aware that the cities of Contra Costa County which have filed claims are currently in discussions with the County Counsel's Office to see if litigation can be averted while the parties try to resolve this matter. In addition, we are aware that a statewide discussion is also occurring regarding these issues. We hope that these efforts will be successful. W2004 0209\FIN\Corresp\2007-2010\09-08-08 Itr to County re claim for FY 2007-2008.doc Letter to Clerk of the Board of Supervisors re Property Tax Administration Fee Claim for Fiscal Year 2006-07 September 11,2008 Page 3 of 3 Thank you for your consideration of this matter. Sincerely yours, Brock Arner City Manager cc: Mayor and City Council Brian M. Libow, City Attorney Bradley Ward, Finance Director W2004 0209\FIN\Corresp\2007-2010\09-08-18 Itr to County re claim for FY 2007-2008.doc J City of San Pablo One Alvarado Square 13831 San Pablo Avenue " San Pablo, CA 94806 19Q .. www.ci.san-pablo.ca.us Phone 510,215.3012 .620.0204 RECEIVED Office of the City Manager MAY 2 i 2008 CLERK BOARD OF SUP r !SORS May 21, 20o8 CONTRA COSTA co. Clerk of the Board of Supervisors Contra Costa County 651 Pine Street Martinez, CA 94553 Re: Claim for Overcharge for Property Tax Administration Fee Dear Clerk of the Board of Supervisors: This claim is submitted on behalf of Claimant City of San Pablo ("San Pablo") for the recovery of sums that San Pablo has been overcharged by Contra Costa County ("County") for the administration of the property tax system. Notices regarding this claim should be sent to: Mr. Brock Arner City Manager City of San Pablo 13831 San Pablo Avenue San Pablo, CA 948o6 (51o) 620-0204 (fax) In fiscal year 20o6/2007 and again in 2007/20o8,the County has charged San Pablo property tax administration fees in an amount in excess of that permitted by Revenue and Taxation Code Section 97.75. Specifically, the Office of the Contra Costa County Auditor- Controller has included in its calculation of San Pablo's property tax administration charges the ad valorem property taxes San Pablo received in lieu of the local Bradley Burns Sales and Use Tax and the Vehicle License Fee pursuant to Rev. &Tax. Code Sections 97.68 and 97.70 (aka, the"triple flip" and "VLF Swap", respectively). Section 97.75 states that for fiscal years 20o6-07 and thereafter, the County may charge a fee for the services mandated by Sections 97.68 and 97.70, but that the fee shall not exceed the actual cost of providing the services. By including the triple flip and VLF swap funds in its calculation of San Pablo's administrative cost share instead of calculating the actual incremental service costs to administer the triple flip, the County has overcharged San Pablo and violated applicable state law. Clerk of the Board of Supervisors Contra Costa County May 21, 2008 Page 2 of 2 San Pablo is informed and believes that the Office of the Contra Costa County Auditor- Controller, currently held by Stephen Ybarra, is responsible for the overcharge. For the 2006/2007 fiscal year, San Pablo estimates the overcharge to be no less than $17, 500. For the 20'07/2008 fiscal year, San Pablo estimates the currently proposed administrative fees would result in an overcharge of no less than $25, 400. San Pablo believes that until the Contra Costa County Auditor-Controller and Board of Supervisors complies with the mandate of Section 97.75; San Pablo will continue to suffer future, annual damages in similar amounts. Any suit to recover such funds would be an unlimited civil case. As the City Manager of San Pablo, I am authorized to make this claim on the City's behalf. I declare under penalty of perjury under the laws of the State of California that all the information I have provided is true and correct to the best of my information and belief. Very truly yours, r Brock T.Arner City Manger Cc: City Council Brian Libow, City Attorney r., Ul 11 C a i '� dd r' bf��3.t1Nf� o .a N Uf C31 r o ,a We o f w o N p c'> 0 LLI �J" L' v-a ✓ N_ 6� r4 t Ln .'+ V \t? 1 t�- w 03 O V `��•`l Qv2=11I_=f C ,� Mkt