HomeMy WebLinkAboutMINUTES - 10282008 - C.15 (23) CLAIM
BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY
BOARD ACTION: OCTOBER 28, 2008
Claim Against the County, or District Governed by )
the Board of Supervisors, Routing Endorsements, ) NOTICE TO CLAIMANT
and Board Action. All Section referenc are to ) The copy of this document mailed to
California Government Codes. pX73 you is your notice of the action taken
Don your claim by the Board of
Supervisors. (Paragraph IV below),
• SEP 2 5 ?008 given Pursuant to Government Code
AMOUNT: $46,000.00 COUNTY COUNSEL Section 913 and 915.4. Please note all
CITY OF BRENTWOOD
MARTINEZ, CALIF. "Warnings".
CLAIMANT: BY. DONNA LANDEROS, City Manager
ATTORNEY: UNKNOWN DATE RECEIVED: SEPTEMBER 26, 2008
CITY OF.BRENTWOOD
ADDRESS: 708 THIRD STREET,: BY DELIVERY TO CLERK ON: SEPTEMBER 25, 2008
BRENTWOOD, CA 94513
BY MAIL POSTMARKED: SEPTEMBER 24, 2008
FROM: Clerk of the Board of Supervisors TO: County Counsel
Attached is a copy of the above-noted claim.
SEPTEMBER 25, 2008 DAVID TWA, C
Dated: By: Deputy
IL FROM: County Counsel TO: Clerk of the Board of Su ervisors
( This 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:
Date B ut Co y Counsel
III. FROM: Clerk of the Board TO: County Counsel (1) County Administrator(2)
O Claim was returned as untimely with notice to claimant (Section 911.3).
IV. $OARD ORDER: By unanimous vote of the Supervisors present:
(v)/ 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.
DatedQ44 .Zg, 4�fAAVID 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 1 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.
DateddZQQ,V -V -eWAV1D TWA, CLERK, By�� Deputy Clerk
This warning does not apply to claims which
are not subject to the California Tort Claims
Act such as actions in inverse condemnation,
actions for specificrelief such as mandamus or
injunction, or Federal Civil Rights claims. The
above list is not exhaustive and legal
consultation is essential to:ni d-'rstand 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
limitations applicable to actions not subject to
the California Tort Claims Act
per
BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY
INS' UMIONS TO CY AIMANf
I
A. Alaim relating to a cause of action for death or for injury to person or to personal property or
grog crops shall be presented not later than six months aft the accrual of.the cause of
act= A claim relating to any other cause of action shall be presented not law than one year
of r the,accrual of rhe cause of action.
(acv. Code 1911.2.)
B. Claims must be filed with the Clark of the Board of Supervisors at its office in Room 106,
Coamty Administration Building,651 Pine Street,Martinez,CA 94553.
C. If 6laim is against a district governed by the Board of Supervisors, rather than the County, the
name of the District should be filled in.
D. If the claim is against more than one public entity, separate claims must be filed, against each
public entity.
E. Frey& Seo penalty for fraudulent claims,Penal Code Sec. 72 at the end of this form.
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RE; Chian By: Reserved for Clerk's filing stamp
Cify of Bntwood
RECEIVED
E®
Against t>e County of Contra Costa or ) SEP 2 5 2008
)
District) CLERK BOARD OF SUPERVISORS
(Fill in nam) ) CONTRA COSTA CO.
The undefsig�d claimant hereby makes claim against the County of Contra Costa or the,above-named
diMiet in.the gum of$46,000
and in support of this claim rb}sreaents as follows:
1. When did the damage or i4my occur? (Give exact date and hour)
The damages occurred upon the deduction of incorrect property tax administration charges from the City of
Brentwood's property tax remittance check on June 26,2008.
2. Where did the damage or injury occur? (include city and county)
Office of the Contra Costa County Auditor.
3, How did the damage or injury oceut? (Give fall details;use extra pgxT if required)
The damages occurred when the City of Brentwood was billed,in error for property tax administration as outlined in
tl�e attached letter.
4.i pardculat act or omission on the part of county or district ofEcus, serve %or employees
caused the*ry or damage?
the erroneous inclusion of property taxes we received in lieu of Sales Tax and the Vehicle License Fee pursuant
qo Rev.&Tax. Code Sections 97.68 and 97.70 in the determination of oropertv tax administration charges. 0
5 What aro the names of county ar district officers,s=Vapt%or employees causing the
damage or Injury?
,I
Office of the Contra Costa County Auditor Controller,currently held by Stephen Ybarra
I ,
6. What damage or injuries do your claim resulted? (Give full extent of quries or damages
clamed Attach two estimates for auto damage.)
I Monetary damages only.
7. He tslas the auwunt claimed above computed? (Include the estimated amount of any
tlated
ve injury or damage.)
the property tax administration charge exclusive of the property taxes we received in lieu of Sales
Tex and the Vehicle License Fee pursuant Rev. &Tax Code Sections 97.68 and 97.70
8. Ninnes end addresses of witnesses,doctors,and hospitals:
Not applicable
9. Lift the expenditures you trade on account of this accident or'injury:
PAM TIME 6M.UM
June 26, 2008 9:00 a.m. $46,000
i
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' I
) Gov. Code Sec. 910.2 provides'The claim shall,be i
)signed by the claimant or by some person on his
behalf,"
SEND�jO'I'ICF,S TO: 1
Name address
City of Beentwpod
Attention, Kerry Breen ) (Claimant's Sl e)
Busines Services Manager ) Donna Landeros, City Manager
708 Third Street )
Brentwood,CA 94513
} (Address)
708 Third Street, Brentwood,CA 94513
(925) 516-5436
1Telephohe No. )"telephone No. (925)516-5440
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PUBLIC RECORDS NOTICE:
Plan be advised that this claim form,or any claim filed with the County under the Tort Claims Act, is subject to
public disclosure under the California Public Records Act. (Gov. Code, SS 6500 et seq.) Futhp>rmore,Istly
attachments,addimdum®,or supplements attached to the claim form,including medical records,ale also subji�t to
public disclosure.
................................................moo..ate........■........sees.......1
NOTICE:
Section 71 of the Pendl Code provides:
Ever, p who,with intent to defraud,presents for allowance or for payment to any state hoard or officer, or
fo any unty, city, or district board or oilicer, authorized to allow or pay the same if genuine, any false or
Fraud t claim,bill,account voucher, or writin&is punishable either by imprisonment in th�.Y,ounty jail for s
penod notmore thio one year, by a fine of not exceeding one thousand dollars($1,000,00);or by both such
im ant and fine, or by impnisonme►it in the state prison, by a fine of not exceeding tan thousand dollars
by both such lmprisonmont end fine.
I
OFFICE OF THE CITY ATTORNEY
708 Third St.
Damien B.Brower Brentwood,CA 94513
City Attorney THE CITY
I OF Telephone:(925)516-5440
B�T , TOOT Fax:(925) od.ca.41
Karen Murphy W ll city_attorney@ci.brentwood.ca.us
Assistant City Attorney
HERITAGE • VISION • OPPORTUN)TY
RECE"NED
Es EP 2 5 2008
CLERK BOARD OF SUP*_A iS'CHS
CONTRA Cas Tli CO.
September 24, 2008
Mr. David J. Twa
Clerk of the Board of Supervisors
Contra Costa County
651 Pine Street, 11th Floor
Martinez, CA 94553
Re: City of Brentwood Claims for Overcharge for Property Tax Administration Fee;
Fiscal Years 2006-2007 and 2007-2008
Dear Mr. Twa:
Following the City of Brentwood's presentation of the above entitled claim to the County
on May 29th, 2008, the City received a "Notice to Claimant of Late Filed Claim" dated June 23,
2008 ("Notice"). The Notice states that the City's only recourse is to apply without delay to the
Board of Supervisors of Contra Costa County for leave to present a late claim.
Please be advised that the City's May 291h claim was presented to the County as a
courtesy, as opposed to a legal requirement. As a local public entity, the City is exempt from
the claims-filing requirements of the Government Claims Act. (Government Code §905(i)). I
note that your letter refers only to the Government Code and does not reference any local
claims ordinance adopted by the County. Nor does our research indicate that any such
ordinance exists. Thus, the claims by the City need not be filed with the County prior to the
institution of any litigation. If there is any applicable claim filing requirement that we have
overlooked, please let us know.
In reviewing the City's courtesy claim, I note that there were two dates listed as to when
the damage or injury occurred, April 16, 2007 and June 23, 2008. Although the City is not
required to file a claim with the County prior to the institution of any litigation, in the interest of
clarity, the City is submitting two separate revised courtesy claims, one for each fiscal year.
As stated in the City's May 29th letter, in fiscal year 2006/2007 and again in 2007/2008,
the County charged Brentwood 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 Brentwood's property tax
administration charges the 'ad valorem property taxes Brentwood received in lieu of the local
CA/Corresp/2008.023.doc
Page 2
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 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
Brentwood's administrative cost share instead of calculating the actual incremental service costs
to administer the triple flip, the County has overcharged Brentwood and violated applicable state
law.
Brentwood is not aware of the identities of all of the parties 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 parties responsible for the
overcharge. For the 2006/2007 fiscal year, Brentwood estimates the overcharge to be no less
than $31,500. For +112.200712008 fiscal year, Brentwood estimates the administrative fees
would result in an overcharge of no less than $46,000. Brentwood believes that until the Contra
Costa County Auditor-Controller and Board of Supervisors complies with the mandate of
Section 97.75; Brentwood 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 inclusion of the
triple flip and VLF swap in the calculation. Thus, although I do not believe that a claim is
required, the May 29, 2008, letter would in fact constitute a timely claim.
We understand and appreciate that the counties and cities in California have engaged in
an ongoing discussion regarding these issues, and that the County of Contra Costa and the
cities located therein have begun discussion with the County Counsel's Office in an effort to
avoid litigation while we try to resolve this issue. We hope to continue those discussions
moving forward.
Thank you for your anticipated courtesy and thoughtful consideration of this matter.
Very my yours
D mien rower
City Attorney
D B\yt
Enclosures
cc: Donna Landeros, City Manager
Pam Ehler, City Treasurer/Director of Finance and Information Systems
Kerry Breen, Accounting Manager— Business Services Manager
Silvano Marchesi, County Counsel
CA/Corresp/2008.023.doc