HomeMy WebLinkAboutMINUTES - 07181995 - C78 C.78
THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on July 18, 1995 , by the following vote:
AYES: Supervisors Rogers, Smith, DeSaulnier, Torlakson and Bishop
NOES: None
ABSENT: None
ABSTAIN: None
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SUBJECT: Correspondence
C.78 CLAIM from Michael Woods, Interim Executive Director, Redevelopment
Agency of the City of Pittsburg, 340 Marina Blvd., Pittsburg, California,
94565, for refund of property taxes in the amount of $22,612.06 for special
levies and assessment liens on various parcels.
*** REFERRED TO TREASURER-TAX COLLECTOR, COUNTY
COUNSEL, AND ASSESSOR FOR RECOMMENDATION.
IT IS BY THE BOARD ORDERED that the recommendations as noted
(***) are APPROVED.
I hereby certify that this is a true and Correct copy of
CC. Correspondents an action taken and entered on the minut�of the
Treasurer-Tax Collector ATTESTED:
Board ED: LSupe sors n the toL. , r
J
County Counsel of Supervisors BArCHand County Administrator
Assessor
By �A'0 .Deputy
C`17P, !
U �
IT -79
CLAIM FOR CANCELLATION AND REFUND OF
SPECIAL ASSESSMENT TAXES
RECEIVED
TO: Board of Supervisors Wmd cielmn
County of Contra Costa JUL 10 W5
651 Pine Street, Room 106
Martinez, CA 94553
CLERK BOARD OF SUPERVISORS
CONTRA COSTA CO.
The undersigned, as Interim Executive Director of the
Redevelopment Agency of the City of Pittsburg, a public body,
corporate and politic, ( "Claimant") , hereby makes this claim for
refund of taxes, plus appropriate interest at ten percent (100)
per annum, ("Claim") on behalf of Claimant pursuant to California
Code of Civil Procedure Section 1268.440 and California Revenue &
Taxation Code Sections 5081, 5096 and 5097 and requests that the
Board of Supervisors make its Order directing the Auditor-
Controller of the County of Contra Costa ("County") to cancel
certain property taxes levied against Claimant for prior fiscal
years as set forth below. In support of this Claim, the
undersigned states:
1. Claimant is a duly organized public body in charge of
redevelopment in the City of Pittsburg and is by law vested with
authority to acquire property for such redevelopment purposes by
virtue of Sections 33342 and 33391 of the Health & Safety Cede of
the State of California.
2. f During past fiscal years; Claimant acquired by voluntary
sale or7through eminent domain certain properties ( "subject
parcels;') located in the City of Pittsburg for its Redevelopment
Project. A list of the subject parcels is attached hereto as
Exhibit "A".
3. Because Claimant is a governmental body, property
acquired and owned by Claimant is exempt from property taxation
under Article 13, Section 3 of the Constitution of the State of
California. Revenue and Taxation Code Section 5081 . Claimant is
further exempt from special levies and assessments while the
publicly owned property is devoted to a public use. County of
Santa Barbara v. City of Santa Barbara (1976) 59 Cal.App.3d 367 ,
369 . Revenue and Taxation Code Section 5081. The use of the
subject parcels for redevelopment purposes is a statutory public
use as defined in Section 33037 of the California Health & Safety
Code. See also Redevelopment Agency v. Del-Camp Invs . ( 1974) 38
Cal.App.3d 836.
4. Because of Claimant's exempt status, all ad valorem
property taxes were canceled by the Auditor/Tax Collector of
Contra Costa County on the subject parcels; however, all special
(page 1 of 4 )
• levies assessed against the subject parcels were not canceled but
were allowed to remain and accrue on the subject parcels against
Claimant while said parcels were devoted to a public use. The
following Assessment Districts levied special assessments against
the subject parcels:
a. Contra Costa Water District (Water Code Sections 31150,
et. seq. ) ;
b. Emergency Medical B Assessment District;
c Riverview Fire Protection District (Health & Safety Code
Sections 14875, et. seq. ) ;
d. Delta Diablo Sanitation District (Health & Safety Code
Sections 6400, et. seq. ) ;
e. Landscaping and Lighting District (Pittsburg) ;
f. Mosquito Abatement District;
g. Federal Stormwater Fee;
h. East Bay Trails;
i. BART;
j. Los Medanos Hospital;
k. East Bay Regional Park.
5. Because of Claimant's exempt status, the assessments
must be canceled in accordance with Section 4986 of the Revenue &
Taxation Code which provides in pertinent part:
" (a) All or any portion of any tax, penalty, or costs,
heretofore or hereafter levied, shall, on satisfactory
proof, be canceled by the auditor * * * if it was levied
or charged:
(2) Erroneously or illegally.
(6) On property acquired by the United States, the
state, or bV any county, city, school district or other
public entity, to the extent provided in Article 5
(commencing with Section 5081 ) ." (Emphasis added) .
In 1991, the legislature deleted the requirement that the
cancellations by the Auditor be on order of the Board of
Supervisors. Therefore, Claimant has provided satisfactory proof
(page 2 of 4 )
that the assessments were erroneously levied upon exempt property
and the County Auditor must cancel said assessments pursuant to
Section 5086. 1 as follows:
"The auditor shall cancel taxes on the date of
apportionment provided in the notice required by Section
5082 .1 ." (Emphasis added. )
6. Moreover, on June 29, 1995, Claimant paid under protest
to the County Tax Collector the sum of $22 , 612 . 06, an amount
which represented payment for the above special levies and
assessment liens on the subject parcels. Attached hereto as
Exhibit "B" is a true and correct copy of the payment under
protest and receipt for said payment.
7. The amount paid by Claimant represents levies assessed
against properties owned by Claimant which were devoted to a
public use, i.e. , redevelopment. Therefore, under California law,
Claimant is exempt from such taxation and should be refunded the
amount of $22 , 612 . 06 pursuant to Code of Civil Procedure Section
1268.440 which provides in pertinent part:
" (a) If taxes have been paid on property that is exempt
property as defined in Section 5081 of the Revenue and
Taxation Code, the amount of taxes that, if unpaid,
would have been subject to cancellation under Article 5
(commencing with Section 5081 ) of Chapter 4 of Part 9 of
Division 1 of the Revenue and Taxation Code shall be
deemed to be erroneously collected and shall be
refunded in the manner provided in Article 1
(commencing with Section 5096) of Chapter 5 of Part 9 of
Division 1 of the Revenue and Taxation Code to the
person who paid the taxes." (Emphasis added) .
The Eminent Domain law defines the word "shall" as "mandatory".
Code of Civil Procedure Section 1235. 060. Moreover, Revenue &
Taxation Code Section 5096 states that "any taxes paid before or
after delinquency shall be refunded if they were: . . . (b)
Erroneously or illegally collected." (Emphasis added) .
8. Claimant has made several previous requests to this
Board for cancellation and/or refund of special levies/assessments
for other properties acquired by Claimant. Attached as Exhibit "D"
hereto is a copy of Claimant's previous requests as well as the
responses Claimant received to its previous requests, both from
this Board and the County Assessor to whom the matter was
referred.
9. Claimant respectfully requests that this Board take the
appropriate action under the law and direct the County Auditor to
cancel the amounts assessed against Claimant for the special
(page 3 of 4 )
• levies and order that a refund of the amount of $22 , 612 . 06 be
made to the Claimant.
I declare under penalty of perjury that the foregoing is true
and correct.
IN WITNESS WHEREOF I have executed this Claim on the �.
day of July, 1995 at Pittsburg, California.
MICHAEL WOODS �-
Interim Executive Director
Redevelopment Agency of the
City of Pittsburg
claim refund/95
(page 4 of 4)
JUN-29-1995 17: 18 FROM CITY OF PITTSBURG MANAGER TO 914153483518 P.02
PARCEL 086-153-012-9
(89) Landscape & Lighting 69.24
Delta Diablo 93.20
Penolty 16.24
Cost 10.00
TOTAL $188.68
(90) Landscape & Lighting 57.88
Delta Diablo 105.60
Riverview Fire 15.00
Penalty 17.84
Cost 10.00
TOTAL $206.32
EXHIBIT A
APN 073-111-021-9
Landscape & Light 38.89
Delta Diablo 47.97
Riverview 8.43
Penalty 9.52
Cost 10.00
TOTAL 114.81
APN 085-233-006-7
(88) Delta Diablo 85.40
Penalty 8.65
Cost 10.00
TOTAL 103.94
(89) Delta Diablo 93.20
Penalty 9.32
Cost 10.00
TOTAL 112.52-
(90)
12.52(90) Delta Diablo 125.74
Penalty 12.56
Cost 10.00
TOTAL 148.30
APN 085-161-002-2
(88) Delta Diablo 85.40
Riverview Fire 7.50
Penalty 9.28
Cost 10.00
TOTAL 112.18
(89) Landscape & Lighting 69.24
Delta Diablo 93.20
Penalty 16.24
Cost 10.00
TOTAL 188.68
2
APN 085-161-005-5
Riverview Fire 30.00
Penalty 3.00
Cost 10.00
TOTAL 43.00
APN 085-161-006-3
(88) Delta Diablo 85.40
Penalty 8.54
Cost 10.00
TOTAL 103.94
(89) Delta Diablo 93.20
Penalty 9.32
Cost 10.00
TOTAL 112.52
(90) Delta Diablo 125.74
Penalty 12.56
Cost 10.00
TOTAL 148.30
APN 085-270-026-9
(88) Delta Diablo 170.80
Riverview Fire 60.00
Penalty 23.08
Cost 10.00
TOTAL 263.88
(89) Delta Diablo 10,714.40
Penalty 1,071 .44
Cost 10.00
TOTAL 11,795.84
3
(90) Delta Diablo 334.54
r Penalty 33.44
Cost 10.00
TOTAL 377.98
APN 085-144-020-6"
Delta Diablo 122.66
Penalty 12.26
Cost 10.00
TOTAL 144.92
APN 085-145-009-8 v
Delta Diablo 122.66
Penalty 12.26
Cost 10.00
TOTAL 144.92
APN 085-146-003-0'
Delta Diablo 122.66
Penalty 12.26
Cost 10.00
TOTAL 144.92
APN 085-146-006-3�
Delta Diablo 245.32
Penalty 24.52
Cost 10.00
TOTAL 279.84
APN 085-151-022-2
Delta Diablo 245.32
Penalty 24.52
Cost 10.00
TOTAL 279.84 4
APN 085-153-003-0-
• Delta Diablo 61 .33
Penalty 6.13
Cost 10.00
TOTAL 77.46
APN 085-153-012-1 .
Delta Diablo 122.66
Penalty 12.26
Cost 10.00
TOTAL 144.92
APN 085-155-009-5-
Riverview Fire 358.36
Penalty 35.82
Cost 10.00
TOTAL 404.18
APN 085-155-015-2 J
Delta Diablo 122.66
Penalty 12.26
Cost 10.00
TOTAL 144.92
APN 085-155-016-0
Delta Diablo 115.60
Penalty 11 .56
Cost 10.00
TOTAL 137.16
5
APN 085-156-006-0
Delta Diablo 320.56
Penalty 32.04
Cost 10.00
TOTAL 362.62
APN 085-155-014-5
Contra Costa Water .45
Mosquito Abatement 4.00
Emergency Med B 4.60
Eastbay Trails 5.44
Countywide Tax 41 .78
Los Medanos Hosp 1 .57
BART .99
East Bay Regional Park .27
Sub Total 59.10
Less Payment 29.55
Penalty 2.95
Cost 10.00
TOTAL 42.50
APN 085-162-005-4 /
Contra Costa Water 2.42
Mosquito Abatement 4.00
FED Stormwater Fee 16.80
St Light & Land 308.72
Delta Diablo 41 .94
Sub Total 373.88
Less Payment 186.94
186.94
Penalty 18.69
Cost 10.00
TOTAL 215.63
6
APN 085-162-006-2
CC Water Levy 1 .06
Mosquito Abatement 4.00
Fed Stormwater 16.80
Delta Diablo 41 .94
Sub Total 63.80
Less Payment 31 .90
31 .90
Penalty 3.19
Cost 10.00
TOTAL 45.09
APN 085-162-007-0
Contra Costa Water 1 .08
Mosquito Abatement 4.00
Fed Stormwater Fee 23.36
St Light & Land 308.72
Delta .Diablo 160.72
Sub Total 497.88
Less Payment 248.94
248.94
Penalty 24.89
Cost 10.00
TOTAL 283.83
7
APN 085-162-008-8
CC,Water Levy 3.86
Mosquito Abatement 4.00
Emergency Med B 4.60
St Light & Land 251 .20
Eastbay Trails LLD 5.44
Sub Total 269.10
Less Payment 134.55
134.55
Penalty 13.45
Cost 10.00
TOTAL 158.00
APN 085-162-001-3
Delta Diablo 122.66
EBRP Trails 5.44
Sub Total 128.10
Penalty 12.80
Cost 10.00
TOTAL 150.90
APN 085-162-01.1-2
Delta Diablo 122.66
Penalty 12.26
Cost 10.00
TOTAL 144.92
APN 085-163-003-8
Delta Diablo 613.30
Penalty 61 .32
Cost 10.00
TOTAL 684.62
8
APN 085-163-004-6
Delta Diablo 481 .24
Penalty 48.12
Cost 10.00
TOTAL 539.36
APN 085-163-011-1
Delta Diablo 113.58
Penalty 11 .34
Cost 10.00
TOTAL 134.92
APN 085-166-004-3
County Tax 165.62
CC Water ..34
Mosquito Abatement 4.00
Emergency Med Zone B 27.66
Stormwater 20.34
Delta Diablo 40.74
EBRP Trails 5.44
Subtotal 264.14
Penalty 26.40
Cost 10.00
TOTAL 300.54
v
APN 085-166-012-6
County Tax 886.77
CC Water 1 .11
Mosquito Abatement 4.00
Emergency Med Zone B 27.66
Stormwater 83.14
Delta Diablo 307.44
EBRP Trails 5.44
Subtotal 1,315.54
Penalty 131 .54
Cost 10.00
TOTAL 1 ,457.10 9
PTtTSBURG REDEVELOPMENT AGENCY PARCEL NO. 085-162-004-7
340 MARINA BLVD DEFAULT NO. 89-02334
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
M OTICE OF IMPENDING TAX COLLECTDR'S POWER TO SELL TAX-DEFAULTED PROPERTY
PURSUANT TO LAW, NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULYV 1995•
AT THE HOUR OF 12:01 W.M. OF THAT DAY, THE UNDERSIGNED CONTRA " CDSTA COUNTY TAX
COLLECTCR9 STATE OF CALTFORNTA SHALL HAVE THE POWER TO SELL . ANY PORTION OR ALL"
OF THAT PROPERTY HEREINAFTER DESCRIBED* UNLESS IT IS SOONER REDEEMED OR AN
INSTALL"ENT PLAN OF REDEMPTION INITIATED PRIOR TO 5_00 P.M. ON THE LAST BUSINESS
DAY OF JUNE, 1495. IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELL, UPON
WHTCH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF 'OEFAULT, THE
RIGHT OF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS ON THE LAST BUSINESS
DAY PRIOR Tn .THF DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
WTLL• UPON REQUEST, BE FURNISHED HY 'ALFRED P. LOMELI* COUNTY TREASURER-TAX
COLLECTRR, FTNANCE BUTLOING. ROOM100, MARTINEZ* CALIFORNIA 94553
TMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED :AND IS SOLD AT A TAX SALE+ YOU
MAY NAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY, STATE
OF CALIFORNIA* AND DESCRIBED AS FOLLOWS:
CITY OF PITTS LOT 13 BLK. 52
S P E C I A L N 0 T I C E
TF YOU 00 NOT PAY THE AMOUNT DUE FOR TAXES• INTEREST• AND PENALTIES PRIOR TO
5:00 P.M._ r3M JUNE 30-P 1995v YOU .WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY.
FOR YOUR T_NFORMATION• WE SHOW BELOW THE AMOUNT NECESSARY TO REDEEM THE ABOVE
OFSCRT BED PROPERTY ' IF PAID DURING. T-HE MONTH OF .JUNE• 1995:
DELINQUENT TAXES AND ASSESSMENTS S 62.25
DELINQUENT PENALTIES 6.22
DELINOUENT COSTS 10.00
REQEMPTION PENALTIES ' 56.02
RECEMPTION FEE 15.00
RECORDING FEE .00
DEED FEE .00
*** TOTAL TO REDEEM *** 149.49
DATED THIS 30 DAY OF MAYr 1995.
f ALFRED P LOMELI
CONTRA :COSTA COUNTY ' TAX COLLECTOR
STATE OF CALIFORNIA
TELEPHONE (510) 646-4122
PITTS9URG REDEVELOPMENT AGENCY PARCEL NO. 085-162-012-0
340 MARINA BLVD DEFAULT NO. 89-02335
PITTSBURG £A 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTORS POWER TO SELL TAX-DEFAULTED PROPERTY
PURSUANT TO LAW, NOTICE IS HERFBY GIVEN THAT ON THE IST DAY OF JULYv 1995,
AT THE ' HOUR OF 12:01 A*M* OF THAT DAYS THE UNDERSIGNED CONTRA -COSTA COUNTY TAX
COLLECTOR* STATE OF CALIFORNIA SHALL HAVE THE POWER TO SELL ANY PORTION OR ALL
'!F THAT PROPERTY .HEREINAFTER DESCRIBED* UNLESS IT IS SOONER REDEEMED OR AN
INSTALLMENT PLAN OF REDEMPTION INITIATED PRIOR TO 5:00 P.M. ON THE LAST BUSINESS
DAY OF JUNE, 1995. IF THE PROPERTY BECOMES SUBJECT TO THE POWER -TO SELL, UPON
WHICH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF "DEFAULT• THE
RIGHT OF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS ON -THE LAST BUSINESS
DAY PRIOR TO THF DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
WILL, UPON REQUEST* BE FURNISHED RY ' ALFRED P. LOMEL19 COUNTY TREASURER-TAX
COLLECTORv FINANCE BUILDING* ROOM 10.0* MARTINEZ* CALIFORNIA 94553
IMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A TAX SALE* YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY* STATE
OF CAL IFORNTA* ,AND DESCRIBED AS FOLLOWS:
CITY OF PITT'S LOT 7 RLK 52
S P E C I A L N 0 T I C E
TF YOU DO NOT PAY THE AMOUNT DUE FOR TAXES• INTEREST• AND PENALTIES PRIOR TO
5:00 P.M. ON. Jt1NF 30, 1995* YOU WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY. -
FOR YOUR INFORMATION* WE SHOW BELOW THE AMOUNT NECESSARY TO REDEEM THE ABOVE
DESCRIBED PROPERTY IF PAID DURING THE MONTH OF JUNE* 1995=
DELINQUENT TAXES AND ASSESSMENTS $ 241.30
DELINQUENT PENALTIES 24.12
DELINQUENT COSTS 10.00
REDEMPTION PENALTIES 217.17
REDEMPTION FEE 15.00
RECORDING FEE .00
DEED FEE .00
*** TOTAL TO REDEEM*** 507.59
DATED THIS 30 DAY OF MAYS 1995.
ALFRED `P. LOMELI
CONTRA COSTA COUNTY TAX COLLECTOR
STATE OF CALIFORNIA-
TELEPHONE ' (510) 646-4122
�-
PITTSBURG REDEVELOPMENT AGENCY PARCEL NO. 085=-162-013-8
340 MARINA BLVD DEFAULT NO. 89-02336
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTOR'S POWER TO SELL TAX-DEFAULTED PROPERTY
PURSUANT TO LAW, NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULYv 1995•
AT THE HOUR OF 12:01 A*Mo OF THAT DAYv THE UNDERSIGNED CONTRA COSTA COUNTY TAX
COLLECTORS STATE OF CALIFORNIA SHALL HAVE THE POWER TO SELL ANY PORTION -OR ALL
OF THAT PROPERTY HEREINAFTER DESCRIBED, UNLESS IT IS SOONER REDEEMED OR AN
TNSTALLMENT PLAN OF REDF. MPTTON INITIATED PRIOR TO 5:00 P.M. ON THE LAST BUSINESS
DAY OF JUNE, 1995, IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELL, UPON
VHTCH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF DEFAULTV THE
RIGHT OF REnEMPTTON WILL TERMINATE AT THE CLOSE OF BUSINESS ON THE LAST BUSINESS
DAY PRIOR TO. THF DATE T14E SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
MILL• UPON REQUEST♦ BE. FURNISHED BY ALFRED P. LOMELI• COUNTY TREASURER=TAX
COLLECTOR• FINANCE BUTLnINGv ROOM 100T MARTINEZ, CALIFORNIA 94553
IMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A TAX SALE• YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT 'TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY, STATE
OF CALIFORNTA• ANn DESCRIBED AS FOLLOWS:
CITY OF PITTS LOT 8 BLK 52
S P E C I A L N 0 T I C E
IF YOU DO NOT PAY THE AMOUNT DUE FOR TAXES* . INTERESTS AND PENALTIES PRIOR TO
5:00 P.M. ON JUNE . 30,v 19959 YOU WILL 'LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY.
FOR YOUR INFORMtATION• WE SHOW BELOW THE AMOUNT -NECESSARY TO REDEEM THE ABOVE
DESCRIBED PROPERTY IF PAID DURING THE MONTH OF JUNE• 1995:
DELINQUENT TAXES AND ASSESSMENTS f 123.98
DELINQUENT PENALTIES 12.39
DELINQUENT COSTS 10.00
REDEMPTION PENALTIES 111.58
REDEMPTION FEE 15.00
RECORDING FEE .00
DEED FEE .00
** TOTAL TO REDEEM 272.95
DATED THIS'30 DAY OF MAY1 1995s '
ALFRED P. LOMELI
CONTRA COSTA COUNTY TAX COLLECTOR
STATE OF "CALIFORNIA
TELEPHONE (510) 646-4122
� Q (� 751
PTTTSBURG REDEVELOPMENT AGENCY PARCEL NO. 085-162-015-3
340 MARINA BLVD DEFAULT NO. 89-02337
PTTTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTOR'S POWER TO SELL TAX-DEFAULTED PROPERTY
PURSUANT TO LAW, NOTICE IS HEREBY GIVEN THAT ON THE ISTDAY OF JULY• 19959
AT THE HOUP. OF 12:01 AoM* OF THAT DAY, THE UNDERSIGNED CONTRA` COSTA COUNTY TAX
COLLECTOR* STATE OF CALIFORNIA SHALL "HAVE THE - POWER TO ' SELL "ANY °PORTION OR ALL-
OF THAT PROPERTY HEREINAFTER OESCRIBEDv UNLESS IT IS SOONER REDEEMED OR AN
INSTALLIMENT PLAN OF REOFMPTION INITIATED PRIOR TO 5:00 P.M. ON THE -LAST BUSINESS
DAY OF JUNFt 1995s IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELLI UPON
WHICH .DATE FIVE OR MORE YEARS WILL -HAVE ELAPSED FROM THE DATEOF OEFAULTv THE
RIGHT OF REnEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS -ON -THE LAST BUSINESS
DAY PRIOR TO THE DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
MILL* IIPON REQUEST, BE FURNISHED BY ALFRED P. LOMELI, COUNTY TREASURER—TAX
COLLECTOR♦ FINANCE BUILDING• ROOM 100-P MARTINEZ9 CALIFORNIA 94553
IMPORTANT NOTE: TF THE PROPERTY IS NOT ' REDEEMED AND IS SOLD AT A TAX SALE• YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS `ANO COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY, STATE
nF CALIFORNIA. AND DESCRIBED AS FOLLOWS
CITY OF PTTTS CENTRAL 33 FT OF LOT 9 BLK 52.
S P E C I A L N 0 T I C E
IF YOU DO NOT PAY THE AMOUNT DUE FOR TAXES, INTEREST, AND PENALTIES PRIOR TO
5:00 P.M. ON JUNE '30• 1995, YOU. WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY.
FOR YOUR INFORMATION• WE SHOW BELOW THE AMOUNT NECESSARY --TO REDEEM THE ABOVE
DESCRIBED PROPERTY IF PAID DURING THE MONTH OF JUNE* . 1995:
DELINQUENT TAXES AND ASSESSMENTS S 123o98
DELINQUENT PENALTIES 12.39
DELINQUENT COSTS 10.00
REDEMPTION PENALTIES 111.58
REDEMPTION -FEE 15.00
RECORDING FEE .00
DEED FEE .00
*** TOTAL ' TO REDEEM *** 272095
DATED THIS 30 !DAY OF MAY• 1995.
ALFRED P. LOMELI
CONTRA COSTA COUNTY TAX COLLECTOR
STATE OF CALIFORNIA
TELEPHONE (510) 646-4122
7 4 -7 `J or(c 51
PITTSBURG REDEVELOPMENT AGENCY PARCEL NO. 085-162-016-1
340 MARINA BLVD DEFAULT NO. 89-02338
PITTSBURG CA .94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTOR'S POWER TO SELL TAX—DEFAULTED PROPERTY
P+JRSUANT 'TO LAT NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULYS 19959
AT THE HOUR ' OF 12:01 A.M. OF THAT DAY, THE UNDERSIGNED 'CONTRA COSTA COUNTY TAX
COLL.ECTOR., STATE OF CALIFORNIA SHALL -HAVE THE POWER TO SELL ' ANY PORTION OR ALL
OF THAT PROPERTY HEREINAFTER DESCRIBED. UNLESS IT IS SOONER REDEEMED OR AN
INSTALLMENT PLAN OF REDE MPTTON INITIATED PRIOR TO 5:00 'P.M: ON THE LAST BUSINESS
DAY OF JUNE. 1995. IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELLT UP04.
WHICH DATE FIVE. OR MORE YEARS WILL 'HAVE ELAPSED FROM THE DATE OF DEFAULT THE
RIGHT OF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS ON THE LAST BUSINESS
CLAY PRIOR TO THE DATE THE SALE BEGINS. ALL INFORMATION CONCERNING' REDEMPTION
WILL, UPON REQUEST• BE FURNISHED `BY ALFRED P. LOMELI, COUNTY TREASURER—TAX
COLLECTOR-P FINANCE BUILDING, ROOM 1009 MARTINEZ9 CALIFORNIA ' 94553
IMPORTANT NOTE= IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A TAX SALE• YOU
'.MAY !-LAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY9 STATE
OF CALIFORNIA• AND DESCRIBED AS FOLLOWS=
CITY OF PITTS N 44 FT OF LOT 9 BLK 52
S P E C I A -L N 0 T I C E
IF YOU DO NOT PAY THE AMOUNT DUE FOR ' TAXES, INTEREST, AND PENALTIES PRIOR TO
5_00 P.Mo,ON JUNE 309 1995,v YOU MILL LOSE A VALUABLE RIGHT YOU. NOW HAVE IN
THIS PROPERTY.
FOR YOUR INFORMATION• WE SHOW BELOW THE AMOUNT -NECESSARY TO REDEEM 'THE ABOVE
DESCRIBED PROPERTY IF PAID DURING THE MONTH OF, JUNE• 1995=
DELINOUENT TAXES AND ASSESSMENTS f 123.98
DELINQUENT PENALTIES 12.39
DELINQUENT 'COSTS 10.00
REDEMPTION PENALTIES 111.58
REDEMPTION FEE 15.00
RECORDING FEE .00
DEEO FEE .00
*** TOTAL 'TO REDEEM *** 272.95
DATED THIS -30 DAY OF MAYS 1995s
ALFRED P. .LOMEL I
CONTRA -COSTA COUNTY TAX 'COLLECTOR
STATE OF CALIFORNIA
TELEPHONE (510) 646-4122
`7Ltorlc5f
PITTSBURG REDEVELOPMENT AGENCY PARCEL NO. 085-204-002-1
65 CIVIC AVE DEFAULT NO. 89-02189
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECT3R'S POWER TO SELL TAX-DEFAULTED PROPERTY
PURSUANT TO LAW* NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULY* 1995•
AT THE HOUR OF 1?-.01 A.M. OF THAT DA Y9 THE UNDERSIGNED 'CONTRA 'COSTA COUNTY TAX
COLLECTOR* STATE OF CALIFORNIA S HALL 'HAVE THE -POWER TO SELL ANY PORTION OR ALL
OF THAT PROPERTY HEREINAFTER DESCRIBED* UNLESS ITIS SOONER REDEEMED OR AN
TNSTALLMENT 'PLAN OF RFDE MPTION INITIATED PRIOR TO 5:00 P.M. ON THE LAST BUSINESS
DAY OF JUNE* 1995. IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELLS UPON
WHICH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF -OEFAULT THE
RIGHT .OF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS ON THE LAST AUSINESS
DAY PRIOR TO THE DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
WTLL. UPON REQUEST* BE FURNISHED BY ALFREO P. LUMELI4 COUNTY -TREASURER-TAX
COLLECTOR* FINANCE BUILDING* ROOM 100* MARTINEZ* CALIFORNIA 94553
IMPORTANT NOTE-. ' TF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A . TAX SALE* YOU '
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY* STATE
3F CALIFORNIA* AND DESCRIBED AS FOLL OWS
CTTY OF PTTTS POR LOTS 9 & •10 .BLK 82
SPEC I A L N O TI C E
IF YOU DO NOT PAY THE AMOUNT DUE FOR TAXES* INTEREST* AND PENALTIES PRIOR TO
5:00 P.M. ON JUNE 30* 1995* YOU WILL `LO SE A VALUABLE RIGHT YOU NOW HAVE IN .
THIS PROPERTY.
FOR YOUR INFORMATION. WE SHOW BELOW THE AMOUNT NECESSARY TO' REDEEM THE ABOVE
O FSCRIBEO PROPERTY IF PAID DURING THE MONTH OF JUNE• 1995:
DELINQUENT TAXES ANO ASSESSMENTS E 875.80
DELINQUENT PENALTIES ' 87.58
DELINQUENT "COSTS 20.00
REOEMPTIOM 1 PENALTIES 697.68
REDEMPTION FEE 15.00
RECORDING FEE .00
nEEO FEE .00
*** TOTAL TO REDEEM *** 1*696.06
DATED THIS 30 DAY OF MAYS 1995.
ALFRED P. LOMELI
CONTRA :COSTA COUNTY TAX COLLECTOR
STATE OF CALIFORNIA
TELEPHONE (510) 646-4122
10-73 Railroad Aoe.
PITTSBURG REDEVELOPMENT AGENCY PARCEL NO. 073-010-002-1
65 CIVIC OR DEFAULT N0. 89-02145
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTOR'S POWER TO SELL TAX—DEFAULTEDPROPERTY
PURSUANT TO L.AWv NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULY• 1995•
AT THE HOUR OF 12:01 A.M. OF THAT DAYS THE UNDERSIGNED CONTRA COSTA COUNTY TAX
COLLECTOR-9 STATE OF CALI FORMI A S HALL 'HAVE THE P13WER TO SELL -ANY PORTION OR ALL
OF THAT PROPERTY HEREINAFTER DESCRIBED, UNLESS IT IS SOONER REDEEMED OR ' AN
INSTALLMENT PLAN OF REDEMPTION INITIATED PRIOR TO 5:00 P.M- ON THE LAST BUSINESS
DAY OF JUNE* 1995. IF THE PP,OPERTY ` BFCOMES SUBJECT TO THE POWER TO SELLT UPON
WHICH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF DEFAULT• THE
RIGHT OF REDF'RPTION WILL TERMINATE AT THE CLOSE OF BUSINESS ON THE LAST BUSINESS
nAY PRIOR TO THE DATE THE SALE BEGINS* ALL INFORMATION CONCERNING REDEMPTION
WILL+ UPON REQUEST* BF FURNISHED BY ALFRED P. LOMELI• COUNTY TREASURER—TAX
COLLECTOR* FINANCE BUILDING* ROOM 100• MARTINEZ* CALIFORNIA - 94553
IMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A -TAX SALE* Y9J "
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO 'BE SATISFIED FROM THE PROCEEDS*
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY* STATE
OF CAL IFORNT A* AND OESCR 14ED AS FOLLOWS:
POR RO LOS MEDANOS
S P E C I A L N O T I C E -
IF YOU DO NOT PAY THE AMOUNT DUE FOR TAXES• INTEREST• AND PENALTIES PRIOR TO
5:00 P.Pi- ON JUNE 30* 1995* YOU WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY.
FOR YOUR INFORMATION* WE SHOW BELOW 'THE AMOUNT NECESSARY 'TO REDEEM THE ABOVE
DESCRIBED PROPERTY IF PAID DURING THE MONTH OF JUNE, 1995:
DELINQUENT TAXES AND ASSESSMENTS S 245.04
DELINQUENT PENALTIES 24-50
DELINQUENT COSTS 20.00
REDEMPTION PENALTIES 193.20
REDEMPTION FEF 15.00
RECORDING FEE 000
DEED FEE .00
TOTAL "TO REDEEM *** 497.74
DATED THIS 30 DAY OF MAYI 1995-
ALFRED -Po LOMELI
CONTRA`COSTA COUNTY 'TAX COLLECTOR
STATE OF CALIFORNIA -
TELEPHONE (510) 646-4122
4q s 3 r A St
PITTSBURG REDEVELOPMENT AGENCY PARCEL NO. 085-146-001-4
340 MARINA _BLVO DEFAULT NO. 89-02320
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTOR' S POWER TO SELL TAX-DEFAULTED- PROPERTY
PURSUANT TO LAW, NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULYS 19951
AT THE HOUR OF 12:01 A.M. OF THAT DAY• THE UNDERSIGNED CONTRA COSTA COUNTY TAX
COLLEC TOR• STATE OF CALIFORNIA SHALL HAVE ' THE POWER TO SELL .ANY PORTION OR ALL
OF THAT PROPERTY HFRETNAFTER DESCRTSEN UNLESS IT IS SOONER REDEEMED OR AN
TNSTALLi�ENT PLAN OF REDEMPTION INITIATED PRIOR TO '5:00 P.M. ON THE LAST BUSINESS
DAY OF JUNF, 1995. IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELL* UP114
WHICH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF DEFAULT; THE
RIGHT 'OF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS ON. THE LAST BUSINESS
.DAY PRIOR TO THE DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
WILLS UPON REQUFSTv BE FURNISHED BY"ALFRED P. LOMELI. COUNTY TREASURER-TAX
COLLECTOR• FTNANCF BUTLDING, ROOM 1001 MARTINEZ- CALIFORNIA 94553
TMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD' AT A TAX SALES YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED .FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA :COSTA COUNTY, STATE
OF CAL IFORNT Av AND DESCRIBED AS FOLLOWS--
CITY
OLLOHS:CITY OF PITTS LOT 11 BLK 56
S P E C I A L N 0 T I C E
IF YOU OO NOT PAY THE AMOUNT DUE FOR TAXES* INTEREST• AND PENALTIES PRIOR TO
5:00 P.M. ON ,JUNE .309 1995.. YOU .WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY.
FOR YOUR INFORMATIONS WE SHOW BELOW THE AMOUNT NECESSARY TO REDEEM THE ABOVE
OESCRI BED PROPERTY IF PAID DURING THE MONTH OF JUNE, 1995:
DELINQUENT ' TAXES AND ASSESSMENTS f 407.21
DELINQUENT PENALTIES 40.72
DELINQUENT COSTS 20.00
REDEMPTTON PENALTIES 305.82
REDEMPTION FEE 15.00
RECORDING FEE .00
DEED FEE .00
*** TOTAL 'TO REDEEM *** 788.75
DATED THIS 30 DAY OF HAYS 199%
ALFRED P. LOMELI
CONTRA COSTA COUNTY "TAX COLLECTOR
STATE OF CALIFORNIA
TELEPHONE (510) 646-4122
g 2 5 M d rx+-e 3 u vy\a- S�'
PITTSBURG REDEVELOPMENT AGENCY PARCEL NO. 085-146-002-2
340 MARINA BLVD DEFAULT NO. 89-02321
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTOR'S POWER TO SELL TAX—DEFAULTED PROPERTY
PURSUANT In LAW• NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULYS 19959
AT THE HOUR OF 12:01 A.M. OF THAT DAY* THE UNDERSIGNED CONTRA COSTA COUNTY TAX
COLLECTOR, STATE OF CALIFORNIA SHALL HAVE THE POWER TO SELL ANY `PORTION OR . ALL '
OF THATPROPERTY PROPERTY HEREINAFTER DESCRIBED, UNLESS IT IS SOONER REDEEMED OR AN
INSTALLMENT PLAN OF REDEMPTION INITIATED PRIOR TO 5:00 P.M. ON THE LAST BUSINESS
DAY OF JUS, 1995. IF THE. PROPERTY BECOMES SUBJECT `TO THE POWER TO SELL, UPON
WHICH DATE FIVF OR MORE YEARS WILL HAVE (LAPSED FROM THE DATE OF DEFAULT-9 THE
RIGHT nF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS ON THE LAST BUSINESS
OAY. PRIOR TO THE DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
'WILLI UPCN REOUEST9 BE FURNISHED BY ALFRED P. LOMELIs COUNTY TREASURER—TAX
COLLECTOR, FINANCE 1311ILnING9 ROOM 100. MARTINEZ, CALIFORNIA 94553
IMPORTANT 140TE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A TAX SALE. YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND CO STS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY, STATE
OF CALIFORNIA, AND nESCRIBED AS FOLLOWS:
CITY OF PITTS LOT 12 BLK 56
S P E C I A "L N 0 T T C E
TF YOU DO NOT PAY ' THE AMOUNT DUE FOR TAXES, INTEREST, AND PENALTIES PRIOR TO
5:00 .P.!*. ON JUNE 309 1995, YOU WTLL 'LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS"PROPERTY.
FOR YOUR INFORMATTONi WE SHOW BELOW THE AMOUNT NECESSARY TO REDEEM THE ABOVE
DESCRIBED PROPERTY IF PAID DURING THE MONTH OF JUNE-P 1995:
DELINQUENT TAXES AND ASSESSMENTS S 220.37
DELINQUENT PENALTIES 22.03
DELINQUENT COSTS 20.00
REDEMPTION PENALTIES 164.43
REDEMPTION FEE 15.00
RECORDING FEE .00
DEED FEE .0+0
TOTAL TO REDEEM *** 441083
DATED THIS 30 DAY OF MAYv 19950
ALFRED P. LOMELI
CONTRA -COSTA COUNTY TAX COLLECTOR
STATE OF CALIFORNIA ..
TELEPHONE (510) 646-4122
3 � S w St-
P'ITTSBURG REDEVELOPMENT: AGENCY PARCEL NO. 085-153-010-5
340 MARINA BLVD DEFAULT NO. 89-02324
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTORS POWER TO SELL TAX-DEFAULTED PROPERTY
PURSUANT TO LAWS NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULY♦ 19959
AT THE HOUR OF 12:01 A.M. OF THAT DAY* THE UNDERSIGNED -CONTRA COSTA COUNTY TAX
COLLECTOR• STATE OF CALIFORNIA SMALL - HAVE THE POWER TO SELL 'ANY PORTION -OR ALL "
OF THAT PROPERTY HEREINAFTER nESCRIBED9 UNLESS IT IS SOONER REDEEMED OR AN
INSTALLMENT PLAN OF REOEMPTION 'INITIATED PRIOR TO 5:00 P.M. ON THE -LAST ' BUSINESS
DAY OF JUNE, 1995. IF THE PROPFRTY BECOMES SUBJECT TO ' THE POWER TO SELLIP UPON,
WHTCH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF DEFAULT, THE
RIGHT OF REDEMPTION WILL TF..RMINATE AT THE CLOSE OF BUSINESS ON THE LAST BUSINESS
'JAY PRIOR TO THE DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
WILLv UPON REQUESTS BE FURNISHED BY ALFRED P. LOMEL19 COUNTY TREASURER-TAX
COLLECTOR• FINANCE BUTLDTNG* ROOM 1009 MARTINEZ9 CALIFORNIA 94553
IMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT. A TAX SALES YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY- SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY9 STATE
OF CAL IFORNT A. AND nESCR IBED AS FOLLOWS:
CITY OF PITTS LOT 6 SLK 57
S P E C I A L N O T I C E
IF YOU' DO NOT PAY THE AMOUNT DUE FOR TAXESp INTEREST• AND PENALTIES PRIOR. TO
5:00 . P.M. .M.' JUNE 309 19959 YOU WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY.
FOR YOUR INFORMATION, WE SHOW BELOW THE AMOUNT NECESSARY TO REDEEM THE ABOVE
DESCRIBED PROPERTY TF PAID DURING THE MONTH OF JUNEv 1995_
DELINQUENT TAXES AND 'ASSESSMENTS S 223.75
DELINQUENT PENALTIES 22.36
DELINQUENT'COSTS 20.00
REDEMPTION PENALTIES 167.48
REDEMPTION FEE 15.00
RECORDING FEE .00
DEED FEE .00
*** TOTAL `TO REDEEM '*** 448.59
P.ATED THIS 30 DAY OF 'MAY-P 19950
ALFRED P. LOMEL I
CONTRA COSTA COUNTY TAX COLLECTOR
STATE OF CALIFORNIA
TELEPHONE (510) 646-4I22
CITY MANAGER
" 1995
PITTSBURG REDEVELOPMENT AGENCY PARCEL N0. 085-153-011-3r�ECEIVEQ
340 MARINA 8Lvn DEFAULT NO. 89=02325
PTTTSOURG CA 94.565
DEFAULTED IN THE YEAR 1990
NOTICE CF TMPENOTNG TAX COLLECTOR*S POWER. TO SELL TAX-DEFAULTED PROPERTY
PURSUANT TO LAW* NOTICE IS HEREllY GIVEN THAT ON THE IST DAY OF JULY, 19951P
AT THE HOUR OF 12:01 A.!!. OF THAT DAY* THE UNDERSIGNED CONTRA COSTA COUNTY TAX
COLLECTOR* STATE OF CALIFORNIA SHALL HAVE THE POWER TO SELL `ANY PORTION OR ALL .
OF THAT PROPERTY HERETNA FTER DESCRIAED* UNLESS IT IS SOONER REDEEMED OR AN
INSTALLMENT PLAN OF REDEMPTION INITIATED PRIOR TO 5_00 P.M. ON THE LAST - BUSINESS
JAY OF JUNE,' 1995. IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELLS UPON
WHICH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF DEFAULT THE
RIGHT OF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS"-ON THE LAST AUSINESS
DAY PRIOR TO THE DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
WILL* UPCN REQUEST* BE FURNISHED BY ALFRED P. LOMELI� COUNTY TREASURER-TAX
COLLECTOR• FINANCE BUILDING• ROOM 100• MARTTNEZ* CALIFORNIA 94553
THPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A TAX SALE* YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY* STATE
OF CALIFORNIA• AND DESCRIBED AS FOLLOWS:
CITY OF PITTS LOT 7 8LK 57
S P E C I A L N 0 T I C E
TF YOU CC NOT PAY THE AMOUNT DUE FOR TAXES, INTEREST* AND PENALTIES PRIOR TO
5:00 P.P.-ON JUNE 30* 1995• YOU WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY.
Ft?R YOUR INFORMATION, WE SHOW BELOW THE AMOUNT NECESSARY TO REDEEM THE ABOVE
nE SCRT OED PROPERTY IF PAID DURING THE MONTH OF JUNE* 1995:
DELINQUENT TAXES AND ASSESSMENTS f 100.19
DELINQUENT PENALTIES 10.01
DELINQUENT " COSTS 10.00
REDEMPTTON PENALTIES 90.17
REDEMPT TON FEF 15.00
RECCRDING FEE .00
DEED FEE .00
*** TOTAL TO REDEEM *** 225.37
DATED THIS 30 DAY OF MAYv 1995.
ALFRED P. LOMELI
CONTRA 'COSTA COUNTY TAX COLLECTOR -
STATE OF CALIFORNIA '
TELEPHONE (510) 646-4122
�3 � w � t� s �-
PTTTSBURG REDEVELOPMENT AGENCY PARCEL NO* 085-154-002-1
340 MARINA BLVD DEFAULT NO* 89-02326
PTTTSBURG CA - 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTOR+S POWER TO SELL 'TAX—DEFAULTED PROPERTY
PURSUANT TO LAW* NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULY• 19959
AT THE HOUR OF 12:01 A*M* OF THAT 'DAY* THE UNDERSIGNED CONTRA 'COSTA COUNTY TAX
COLLECTOR, STATE OF CALIFORNIA SHALL HAVE THE POWER TO SELL �ANY PORTION OR Au_ '
OF THAT PROPERTY HERETNAFTER DESCRIBED* UNLESS- IT IS SOONER REDEEMED OR AN
TNSTALLMENT PLAN OF REDEMPTION INITIATED PRIOR .TO 5:00 P*M. ON THE LAST BUSINESS
DAY OF JUNE, 1995. IF THE PROPERTY BECOMES SUBJECT `TO THE POWER TO SELLi UPON
WHICH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF DEFAULTS THE
RIGHT OF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS 'ON THE LAST BUSINESS
DAY PRIOR TO THE LATE THE SALE BEGINS* ALL INFORMATION CONCERNING REDEMPTION -
'IILL, UPON REQUEST, BE FURNISHED BY ALFRED P. LOMELI9 COUNTY TREASURER—TAX
COLLECTOR* FINANCE 'BUILDING* ROOM 100* MARTINEZ• CALIFORNIA 94553
IMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A TAX SALE* YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY* STATE
OF CALIFORNIAN AND nESCR IBED AS FOLLOWS:
CITY OF PITTS LOT 5 BLK 58
S P E C I A L ` N 0 T I C E
IF YOU 00 NOT PAY THE AMOUNT DUE FOR TAXES• INTEREST, AND PENALTIES PRIOR TO
5=00 P*N* ON JUNE 300 1995* YOU WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY
FOR YOUR INFORMATION* WE SHOW BELOW THE AMOUNT NECESSARY TO 'REDEEM THE ABOVE
DESCRIBED PROPERTY IF PAID DURING THE MONTH OF JUNE* 1995:
DELINQUENT TAXES AND ASSESSMENTS f 401.06
DELINQUENT PENALTIES 40.10
DELINQUENT COSTS 20.00 `
RE DEMPT T13H -PENALT IE S 300*29
REDEMPTION FEE 15*00
RECORDING FEE *00
DEED FEE *00
TO REDEEM *** 776*45
DATED THIS 30 DAY OF MAY v 1995.
ALFRED P* LOMELI
CONTRA COSTA COUNTY 'TAX COLLECTOR
STATE OF CALIFORNIA
TELEPHONE (510) 646-4122
It6 w e -�� Sf
PITTS13URG REDEVELOPMENT AGENCY PARCEL NO. 085-155-0.17-8
340 MARINA BLVD DEFAULT N04 89-02326
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTORS POWER " TO SELL TAX—DEFAULTED PROPERTY
PURSUANT TO LAW-9 NOTICE IS HEREBY GIVEN THAT ON THE IST DAY OF JULYS 1995,
. AT THE HOUR OF 12:01 A.M. OF THAT DAY• THE UNDERSIGNED CONTRA COSTA COUNTY TAX
COLLEC TOR• STATE OF CALIFORNIA SHALL HAVE THE POWER TO SELL ANY PORTION OR ALL
OF THAT PROPERTY HEREINAFTER DESCRIBED• UNLESS IT IS SOONER REDEEMED OR AN
TNSTALLMR4T PLAN OF REDEMPTION INITIATED PRIOR TO 5:00 'P.M. ON THE LAST BUSINESS
DAY OF JUNE* 1995. IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELL• UPON
WHTCH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE GATE OF DEFAULT, THE
RIGHT OF REDEMPTION WILL TERMINATE AT THE CLOSE OF BUSINESS ON THE LAST BUSINESS
_ RAY PRIOR TO THE DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
WILL9* UPON REQUEST, BE FURNISHED BY ALFRED P. LOMELI, COUNTY TREASURER—TAX
COLLECTORS 'FINANCE BUILDINGS ROOM 100• MARTINEZ• CALIFORNIA 94553
TMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT .A TAX SALEp YOU -
MAY 'HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE - PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY• STATE
OF CAL T FORM Av AND DESCRIBED AS FOLLOWS
CITY OF PITTSBUR.G POR LOT 1 BLK 53
S. P E C I A L N 0 T C E
IF YOU DO NOT PAY THE AMOUNT DUE FOR TAXES9 INTEREST• AND PENALTIES PRIOR TO
5:00 P.M. ON .TUNE 30-P 1995, YOU WTLL 'LOSE A VALUABLE RIGHT 'YOU NOW HAVE IN
THIS PROPERTY.
FOR YOUR INFORMATION• WE SHOW BELOW THE AMOUNT NECESSARY 'TO REDEEM THE ABOVE
DESCRIBED PROPERTY IF PAID DURING THE MONTH OF JUNE. 1995:
DELINQUENT TAXES AND ASSESSMENTS f 401.06
DELINQUENT PENALTIES 40.10
DEL INQUENT`'COSTS 20.00
REDEMPTION PENALTIES 300.29
REDEMPTION FEE 15.00
RECORDING FEE .00
DEED FEE .00
*#* TOTAL TO REDEEM ##* 776.45
DATED THIS 30 DAY OF MAY'. 1995.
ALFRED-*Pe LOMELI
CONTRA 'COSTA COUNTY TAX COLLECTOR
STATE OF-. CALIFORNIA-
TELEPHONE
F CALIFORNIATELEPHONE (510) 646-4122
7 00
PITTSSURG REDFVELOPMENT AGENCY PARCEL NO. 085-162-002-1
340 MARINA BLVD DEFAULT NO. 89-02332
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTOR`S POWER TO SELL TAX—OEFAULTEO PROPERTY
PURSUANT TO LAW, NOTICE IS HERESY GIVEN THAT ON THE IST DAY OF JULY,# 1995,
AT THE HOUR OF 12:0.1 A dM• OF THAT DAY, THE UNDERSIGNED CONTRA 'COSTA COUNTY TAX
COLLECTOR, STATE OF CALIFORNIA SMALL HAVE THE POWER TO SELL 'ANY PORTION OR ALL
OF THAT - PROPERTY HEREINAFTER DESCRIBED, UNLESS IT IS SOONER REDEEMED OR AN
INSTALLMENT PLAN OF REDEMPTION INITIATED PRIOR TO 5_00 P.M. ON THE LAST BUSINESS
DAY OF JUNE, 1995. IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELLv' UPON
WHICH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF 'DEFAULTv THE
RIGHT OF REnEMPTION WILL : TERMINATE AT THE : CLOSE OF BUSINESS ON -THE:LAST BUSINESS
nAY PRIOR-TO -THE GATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
WILL, UPON REQUESTv RE FURNISHED BY ALFRED .P. LOMFLI, COUNTY TREASURER-TAX
COLLECTOR, FINANCE BUTLn ING, ROOM 100, MARTINEZ, CALIFORNIA ' 94553 -
IMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A TAX SALE, YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTYr STATE
OF CALIFORNIA, ANY) DESCRIBED AS FOLLOWS:
CITY OF PITTS 'LOT 11 BLK 52
S P E C I A L N 0 T I C E
TF YOU DO NOT PAY THE AMOUNT DUE FOR TAXES, INTEREST, AND PENALTIES PRIOR TO
,S:00 P.P. ON JUNE 309 1995, YOU WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY.
FOR YOUR INFORMATION. WE SHOW BELOW THE AMOUNT NECESSARY TO REDEEM THE ABOVE
nFSCRIBED PROPERTY IF PAID DURING THE MONTH OF JUNE, 1995:
OELINAUENT TAXES AND ASSESSMENTS S 175.03
DELINQUENT PENALTIES 17.50
DELINOUENT 'COSTS 10.00
REDEMPTION PENALTIES 157.52
REDEMPTION FEE 15.00
RECORnTNG FEE .00
DEED FEE .00
*** TOTAL TO REDEEM #* 375005
DATED THIS 30 DAY OF MAY♦ 1995.
ALFRED P ' LOMELI
CONTRA COSTA COUNTY TAX COLLECTOR
STATE OF CALIFORNIA
TELEPHONE (510) 646-4122
� Sw � taSt'
PITTSBURG REDEVELOPMENT AGENCY PARCEL 'NO. 085-162-003-9
340 MARINA BLVD DEFAULT N0. 89-02333
PITTSBURG CA 94565
DEFAULTED IN THE YEAR 1990
NOTICE OF IMPENDING TAX COLLECTORS POWER TO SELL TAX-DEFAULTED PROPERTY
PURSUANT TO LAW• NOTICE IS HEREBY GIVEN 1.THAT ON THE IST DAY OF JULY* 1995*
AT THE HOUR "OF 12=01 A.M. OF THAT DAY• THE UNDERSIGNED CONTRA COSTA COUNTY TAX
COLLECTOR, STATE OF CALIFORNIA SHALL ' HAVE THE POWER TO SELL ANY PORTION OR ALL'
OF THAT PROPERTY HERFINAFTER DESCRIBED. UNLESS' IT IS -SOONER -REDEEMED OR AN
INSTALLMENT PLAN OF REDEMPTION INITTATED PRIOR TO 5:00 P.M. ON THE LAST BUSINESS
DAY OF JUNE, 1995. IF THE PROPERTY BECOMES SUBJECT TO THE POWER TO SELLS UPON!
WHICH DATE FIVE OR MORE YEARS WILL HAVE ELAPSED FROM THE DATE OF DEFAULT* THE
RIGHT OF REDEMPTION BILL TERMINATE AT THE CLOSE OF BUSINESS ON THE LAST BUSINESS
DAY PRIOR TMJ THE DATE THE SALE BEGINS. ALL INFORMATION CONCERNING REDEMPTION
MILL* UPON REQUEST, BE FURNISHED BY ALFRED P. LOMEL19 COUNTY TREASURER-TAX
COLLECTOR* FINANCE BUILDING* ROOM 100* MARTINEZ* CALIFORNIA 94553
IMPORTANT NOTE: IF THE PROPERTY IS NOT REDEEMED AND IS SOLD AT A TAX SALE• YOU
MAY HAVE THE RIGHT TO CLAIM PROCEEDS OF THE SALE WHICH ARE IN
EXCESS OF THE LIENS AND COSTS TO BE SATISFIED FROM THE PROCEEDS.
THE PROPERTY SUBJECT TO THIS NOTICE IS SITUATED IN CONTRA COSTA COUNTY* STATE
OF CALIFORNIA, AND DESCRI'PED AS FOLLOWS=
CITY OF PITTS LOT 12 BLK 52
- S P E C I A N O T I C E
IF YOU DO NOT PAY THE AMOUNT DUE FOR TAXES* INTEREST, AND PENALTIES PRIOR TO
5:00 P.M. ON JUNE' 309 1995, YOU 'WILL LOSE A VALUABLE RIGHT YOU NOW HAVE IN
THIS PROPERTY.
FOR YOUR INFORMATION* WE SHOW BELOW THE AMOUNT NECESSARY TO REDEEM THE ABOVE
DESCRIBED PROPERTY IF PAID DURING THE MONTH OF JUNE* 1995:
DELINQUENT TAXES AND ASSESSMENTS f 1*354.19
DELINQUENT PENALTIES 135.41 -
DELINQUENT COSTS 20.00
REDEMPTION PENALTIES 19104.71
REDEMPTION FEE 15.00
RECORDING FEE .00
DEED FEE .00 .
*#* TOTAL TO REDEEM **# 2*629.31
DATED THIS 30 DAY OF MAY* 1995.
ALFRED '..P. LOMEL I
CONTRA -COSTA COUNTY TAX COLLECTOR
STATE OF `CALIFORNIA .
TELEPHONE (510) 646=4122
JUL-07-1995 13:4G FROM CITY OF PITTSBURG MANAGER TO 914153483518 P.02
Received from City of Pittsburg $23,296.75 in payment of delinquent and/or defaulted taxes on
properties acquired and owned by the City of Pittsburg Redevelopment Agency.
Payment received is subject to the approval of Joseph L. Martinez,
Tax Collections Manager.
f3o
(date) (signed)
EXHIBIT B
CLAIM FOR RF=' ND OF TAXES
- �n
RECEIVE
,A! 2 01993
TO: Board of Supervisors
County of. Contra Costa
651 Pine Street, Room 106 CLERK BOARD OF SUPERv
CONTRA COSTA
Martinez, CA 94553
The undersigned, as Executive Director of the Redevelopment
Agency of the City of Pittsburg, a public body, corporate and
politic, ("Claimant") , hereby makes this claim for refund of
taxes, plus appropriate interest at ten percent (10%) per annum,
("Claim") on behalf of Claimant pursuant to California Code of
Civil Procedure Section 1268 . 440 and California Revenue & Taxation
Code Sections 5081, 5096 and 5097 and recuests that .the Board of
Supervisors make its Order directing the Auditor-Controller of the
County of Contra Costa ("County") to refund to Claimant certain
property taxes levied and collected from Claimant for prior fiscal
years as set forth below. In support of this Claim, the
undersigned states :
1 . Claimant is..a duly organized public body in charge of
redevelopment in the City of Pittsburg and is by law vested with
authority to acquire property for such redevelopment purposes by
virtue of Sections 33342 and 33391 of the Health & Safety Code of
the State of California.
2 . During the fiscal years 1980 to 1991, Claimant acquired
by voluntary sale or through eminent domain certain properties
("subject parcels") located in the City of Pittsburg for its
Redevelopment Project . A list of the subject, parcels is attached
hereto as Exhibit "A" .
3 . Because Claimant is a governmental body, property
acquired and owned by Claimant is exempt from property taxation
under Article 13, Section 3 of the Constitution of the State of
California. Revenue and Taxation Code Section 5081 . Claimant is
further exempt from special levies and assessments when the
publicly owned property is devoted to a public use . County of:
Santa Barbara v. City of Santa Barbara •(1976) 59 Cal.App .3d 367, .
369 . Revenue and Taxation Code Section 5081 . The use of the
subject parcels for redevelopment purposes is a statutory public
use as defined in Section 33037 of the California Health & Safety
Code . See also Redevelopment Agcy v. Del -Camp Invs . (1974) 38
Cal .App.3d 836 .
4 . Because of Claimant' s exempt status, all ad •valorem
property taxes ,were canceled. by. the tax -Collecto ._.of. Contra Costa
County on the subject parcels; however, all special levies
assessed against the subject parcels were not canceled but were
allowed to remain and accrue on the subject parcels against
Claimant . The following Assessment Districts levied special
assessments against the subject parcels :
a. Contra Costa Water District (Water Code Sections 31150,
et . seq. )
b. Emergency Medical B Assessment District
c Riverview Fire Protection District (Health & Safety Code
Sections 14875, et . seq. )
d. Delta Diablo Sanitation District (Health & Safety Code
Sections 6400, et . seq:)
e . Landscaping and Lighting Assessment District, City of
Pittsburg (Streets & Highways Code Sections 22500, et . seq. )
5 . On September 15, 1992, Claimant paid under protest to
the County Tax Collector the sum of $126, 389 .74, an amount which
represented payment for the above special levies and assessment
liens on the subject parcels . Attached hereto as Exhibit "B" is a
true and correct copy of the receipt for said payment; attached
hereto as Exhibit "C" is a copy of Claimant' s protest letter to
the County Tax Collector. Also attached hereto as Exhibit "D" are
copies of the Certificates of Redemption marked "Paid" for all of
the subject parcels .
6 . The amount paid by Claimant represents levies assessed
against properties owned by Claimant which were devoted to a
public use, i .e . , redevelopment . Therefore, under California law,
Claimant is exempt from such taxation and should be refunded the
amount of $126, 389 .74 pursuant to Code of Civil Procedure Section
1268 . 440 which provides in pertinent part :
" (a) If taxes have been paid on property that is exempt
property as defined in Section 5081 of the Revenue and
Taxation Code, the amount of taxes that, if unpaid,
would have been subject to cancellation under Article 5
(commencing with Section 5081) of Chapter 4 of Part 9 of
Division 1 of the Revenue and Taxation Code shall be
deemed to be erroneously collected and shall be refunded
in the manner provided in Article 1 (commencing with
Section 5096) of Chapter 5 of Part 9 of Division 1 of
the Revenue and Taxation Code to the person who paid the
taxes ." (emphasis added) .
The Eminent Domain law defines the word "shall" as "mandatory" .
Code of Civil Procedure Section 1235 . 060 . Moreover, Revenue &
Taxation Code Section 5096 states that "any taxes paid before or
after delinquency shall be refunded if they were : . . (b)
Erroneously or illegally collected. " (emphasis added) .
I declare under penalty of perjury that the foregoing is true
and correct .
N WITNESS WHEREOF I have executed thi�., Claim fOr Refund on/
the L-ti day of January, 1993 at Pittsburg California .
w
S . LANTHONY DONATU
Executive Directdr
J
claim refund
REIDEVELOPPAENT AGENCY
OF THE CITY OF PITTSBURG
City of Pittsburg 34,rtmrira 6:vd. P 0.Box ,5,d
Rtsburo.�-,A 94565-6518
Civic Center • P.O. Box 1518 • Pittsburg, California 94565 510-439-4R310- FAX 439-%U•TOD 42'-795o
September 10 , 1992
LM-1001-02
VIA FACSIMILE
Mr. Joseph S. Martinez
Deputy Tax Collector
Contra Costa County
625 Court Street
Martinez , California 94553
Dear Mr. Martinez :
Subject : DELINQUENT TAXES
DISPOSITION AND DEVELOPMENT AGREEMENT
FIDELITY NATIONAL TITLE INSURANCE COMPANY
3100 Oak Road, Station Plaza Building
Walnut Creek, CA 94596
FAX: 935-8703/ESCROW NO. 152694
The Redevelopment Agency of the City of Pittsburg has entered into
a Disposition and Development Agreement. (DDA) for fifteen (15) blocks
of property in the City of Pittsburg.
Confirming our conversation, attached hereto is the list of parcels
to be conveyed. We are requesting that you provide delinquent tax
information for each parcel and that you submit your demand for payment
to Fidelity Escrow No . 152694 .
.We sincerely appreciate your assistance and cooperation in this matter.
Please call me at 439-4830 if you require additional information.
Sincere yt,
inda K. Tillman, Director
Redevelopment Agency of the
City of Pittsburg
cc: Christine C. Fitzgerald, Esq.
Robert Price , Fidelity
Attachment: As stated.
TDD #: (510) 427-7950
League of California Cities Helen Putnam Award-1988
National Center for Public Productivity Exemplary Award-1989
City of New Horizons
DIRECT PXINIENT CLAIM
• ( CITY OF PITTSBURG
340 MARINA BLVD., PITTSBURG, CALIFORNIA 94565
TELEPHONE (510) 439-3590
The Direct Payment Claim may only be used to cover the following payments:
Employee reimbursement(or advances)for travel or other business expense.
Renewal subscriptions for publications.
Organization or association dues. 403
Purchases when payment is required to accompany the order.
DATE: September 15 , 1992
PAYEE: TAX COLLECTOR AMOUNT $ 126 , 389 .74
CONTRA COSTA COUNTY
625 COURT STREET
MARTINEZ, CALIFORNIA 94553
DESCRIPTION: LOS HEDANOS COMMUNITY DEVELOPMENT PLAN
EASTSIDE RESIDENTIAL PROJECT `
DELINQUENT TAXES IN ACCORDANCE WITH ATTACHED
TAX PRINTOUTS- -------- - --$126 ,389 . 74
FY 92/93
AUTHORIZED '
78-2080-8814-5001 SIGNATURE
ACCOUNT NO. c
DIRECTO
OF FINANCE
.�.._..._....-._._._.___.....- ._..,�.-._.__.__ .._.... ., ..._ _.�. .r- .,...____._..
031465 -
,71 - - - - CITY UF' " .LG. �� �J�i�i 1 ,.
L.. 1
PITT ItBUrtG
September 15 , 1992 xx$126,389.74xx
Contra Costa County
Tax Collector
625 Court Street
Martinez, Ca 94553
Director of finance "
WEU=.='ac.=eLo_
lie 031465 1: 1 2 1000 2481:4315 5 ? 5043��'�
---------- - —__.... .------— -- :.�.� ACCOUNT ^----------- --PuE jIC`l.SOE_C. ..
September 15, 1992 i 78 2080-8814-5001 $126,389.74
i
Los Medanos Community Development Plan
Eastside Residential Project
Delinquent Taxes per the at ached
I ,
I
i
PEASE CET —=cF THIS CHECK IS TENDERED IN
CEP^S -=7C CITY OF PITTSBURG
FULL P'.vMENT OF INVOICE
c5: LISTED ABOVE
EXHIBIT A
085-091-014 085-095-015 085-173-016
016 016 017
017
085-092-001 018 085-174-001
002 002
003 085-096-001 003
004 002 004
005 003 005
008 004 006
009 005 007
014 006 014
015 007 015
016 008 018
017 009 019
018 010
019 Oil 085-175-001
021 012 002
013 003
085-093-004 014 004
005 015 007
006 016 008
007 017 009
008 085-097-001 010
009 002 011
014 003 012
004 013
085-094-001 014 -
002 085-098-001 015
003 002 016
004 006 017
005 007
006 008 085-176-001
007 009 002
008 010 003
009 004
010 .085-099-001 005
011 002 006
012 003 007
013 004 008
014 005 009
015 006 010
016 011
085-173-001 012
085-095-001 002 013
002 003 014 .
003 004 015
004 005 016
005 006 017
006 007
007 008 085-177-001
008 009 002
009 010 003
010 011 004
Oil 012 005
012 013 006
013 014
014 015
E)*7,flrq-),NIT A
085-178-001
002
003
004
005
006
007
EXHIBIT B
COUNTY OF CONTRA COSTA - GENERAL RECEIPT
DEPT.- T a CJ _ F 315556 s p n
A/�/QL WL�✓/ � "'' / U(/Sf}N T/t.0 �. ,.£ Iu-eAv L-/6/T�/ N'�DOLLARS 5 gv!�O .
FOR
RECEIVED FROM
�/J� GvLL yt LJ/P�f�J� CASH SAL.
BAL.
CHECK AMT.
PAID
MONEY BAL.
/ice/ ✓ ✓ ORDER DUE
c
0-581REV. 10/72) BY "
EXHIBIT C
September 15, 1992
VIA FAX
510/646-4135
Mr. Joe Martinez
Tax Collector' s Office
County of Contra Costa
625 Court Street
P .O. Box 631
Martinez, 'CA 94553-1280
Re: Redevelopment Agency of the City of Pittsburg
Payment of Delinquent Taxes $126, 3,89 .74
Dear Joe:
Please be advised that payment of the above amount by the
Redevelopment Agency of the City of Pittsburg for delinquent taxes
is being made in protest . The Redevelopment Agency intends to
file a claim for refund pursuant to Revenue & Taxation Code
"Sections 5096, et. seq. on the, grounds that the taxes were
erroneously or illegally assessed or levied against the
Redevelopment Agency.
Very truly yours,
CHRISTINE C. FITZGERALD
CCF :mlh .
cc: Ms . Linda Tillman
letter to martinez
EAHIBIT C
^�`.i
REQUEST FOR CANCFT,T,ATTON OF TAXES
JAN 1 9 1993 '
TO: Board of Supervisors
County of Contra Costa CLERK BOARD OF SURERV
651 Pine Street, Room 106 CONTRA COSTA
L
Martinez, CA 94553
The undersigned, as Executive Director of the Redevelopment
Agency of the City of Pittsburg, a public body, corporate and
politic, ("Claimant") , hereby makes this claim for cancellation of
taxes ("Claim") on behalf of Claimant pursuant to California
Revenue & Taxation Code Sections 4986, 5081 and 5086 . 1 and
requests that the Board of Supervisors make its Order directing
the Auditor-Controller of the County of Contra Costa ("County") to
cancel certain property taxes levied for prior and current fiscal
years as set forth below. In support of this Claim, the
undersigned states :
1 . Claimant is a duly organized public body in charge of
redevelopment in the City of Pittsburg and is by law vested with
authority .to acquire property for such redevelopment purposes by
virtue of Sections 33342 and 33391 of the Health & Safety Code of
the State of California .
2 . During the fiscal years 1992 to 1993, Claimant acquired
by voluntary sale or through eminent domain certain properties
("subject parcels") located in the .City of Pittsburg for its
Redevelopment Project . Attached hereto are copies of the County
of Contra Costa tax bills for the subject parcels which indicate
the date of acquisition by Plaintiff.
3 . Because Claimant is a governmental body, property
acquired and owned by Claimant is exempt from taxation under
Article 13, Section 3 of the Constitution of the State of
California. Revenue and Taxation Code Section 5081 . Claimant is
further exempt from special levies and assessments when the
publicly owned property is devoted to a public use . Colinty of
Santa Barbara v. City of Santa Barbara (1976) 59 Cal.App.3d 367,
369 . Revenue and Taxation Code Section 5081 . The use of the
subject parcels for redevelopment purposes is a statutory public
use as defined in Section 33037 of the California Health & Safety
Code . See also Redevelopment Agency v. Del-Camp Invs . (1974) 38
Cal .App.3d 836.
4 . Because of Claimant' s exempt status, all ad valorem
property taxes were canceled by the Tax Collector of Contra Costa
County on the subject parcels; however, all special levies
assessed against the subject parcels were not canceled but were
allowed to remain and accrue on the subject parcels against
Claimant. The following Assessment Districts levied special
assessments against the subject parcels :
a. Contra .Costa Water District (Water Cocle Sections 31150,
et . seq. ) JAN 2 5 1993
b. Emergency Medical B Assessment District
C Riverview Fire Protection District (Health & Safety Code
Sections 14875, et . seq. )
d. Delta Diablo Sanitation District (Health & Safety Code
Sections 6400, et .. seq. )
e . Landscaping and Lighting Assessment District, City of
Pittsburg (Streets & Highways Code Sections 22500, et . seq. )
5 . The special levies are assessed against properties owned
by Claimant which are devoted to a public use, i . e. ,
redevelopment . Therefore, under California law, Claimant is
exempt from such taxation. Revenue & Taxation Code Section 5081 .
6 . Because of Claimant' s exempt status, all special levies
assessed against the subject parcels must be canceled in
accordance with Section 4986 of the Revenue & Taxation Code which
provides in pertinent part :
" (a) All or any portion of any tax, penalty, or costs,
heretofore or hereafter levied, shall, on satisfactory
proof, be canceled by the auditor * * * if it was levied
or charged:
(2) Erroneously or illegally . "
(6) On property acquired by the United States, the
state, or by any county, city, school district or other
public entity, to the extent provided in Article 5
(commencing with Section 5081) . "
The County Auditor should be directed to cancel said levies
pursuant to Section 5086. 1 as follows :
"The auditor shall cancel taxes on the date of
apportionment provided in the notice required by Section
5082 . 1 . " (emphasis added) .
I declare under penalty of perjury that the foregoing is true
and correct .
IN WITNESS WHERE �� I have executed this Claim for
Cancellation on the =f�� day of January, 19931at Pittsburg,
California. �/ /
S .,/ANTHONY,/ DONATO,
Executive Director/
request cancellation (J
SURPLEMENTAL REQUEST FOR CANCELLATION OF TAXES
RECEIVED
TO: Board of Supervisors FEB 9 10
County of Contra Costa
651 Pine Street, Room 106
Martinez, CA 94553 CLERK BOARD OF S
CONTRA RA.COSTATA CO.S
CO. i
The undersigned, as Executive Director of the Redevelopment
Agency of the City of Pittsburg, a public body, corporate and
politic, ("Claimant") , hereby makes this supplemental claim for
cancellation of taxes ("Claim") on behalf of Claimant pursuant to
California Revenue & Taxation Code Sections 4986, 5081 and 5086 . 1
and requests that the .Board of Supervisors make its Order
directing the Auditor-Controller of the County of Contra Costa
("County") to cancel certain property taxes levied for prior and
current fiscal years as set forth below. In support of this
Claim, the undersigned states :
1 . Claimant is a duly organized public body in charge of
redevelopment in the City of Pittsburg and is by law vested with
authority to acquire. property for such redevelopment purposes by
virtue of Sections 33342 and 33391 of the Health & Safety Code of
the State of California.
2 . During the fiscal years 1992 to 1993, Claimant acquired
by voluntary .sale' or ,through eminent domain certain properties
("subject parcels") located in the City of Pittsburg for its
Redevelopment Project . Attached hereto are copies of the County
of Contra Costa tax bills for the subject parcels which indicate
the date of acquisition by Claimant as well as Claimant' s
ownership of the subject parcels .
3 . Because Claimant is a governmental body, property
acquired and owned by Claimant is exempt from taxation under
Article 13, Section 3 of the Constitution of the State of
California. Revenue and Taxation Code Section 5081 . Claimant is
further exempt from special levies and assessments when the
publicly owned property is devoted to a public use . County of
Santa Barbara v . City of Santa Barbara (1976) 59 Cal.App.3d 367,
369 . Revenue and Taxation Code Section 5081 . The use of the
subject parcels for redevelopment purposes is a statutory public
use as defined in Section 33037 of the California Health & Safety.
Code . See also Redevelopment Aaency v. Del -Camp Invs . (1974) 38
Cal .App.3d 836 .
4 . Because of. Claimant' s exempt status, all ad valorem
property taxes were "canceled by the Tax Collector of Contra Costa
County on the subject parcels; however, all special levies
assessed against the subject parcels were not canceled but were
allowed to remain and accrue on the subject parcels against
.Claimant . The following Assessment Districts levied special
assessments against the subject parcels :
a. Contra Costa Water District (Water Code Sections 31150,
et . seq. )
b. Emergency Medical B Assessment District
C Riverview Fire Protection District (Health & Safety Code
Sections 14875, et . seq. )
d. Delta Diablo Sanitation District (Health & Safety Code
Sections 6400, et . seq. )
e . Landscaping and Lighting Assessment District, City of
Pittsburg (Streets &` Highways Code Sections 22500, et . seq. )
5 . The special levies are assessed against properties owned
by Claimant which are devoted to a public use, i . e . ,
redevelopment . Therefore, under California law, Claimant is
exempt from such taxation . Revenue & Taxation Code Section 5081 .
6 . Because of Claimant' s exempt status, all special levies
assessed against the subject parcels must be canceled in
accordance with Section 4986 of the Revenue & Taxation Code which
provides in pertinent part :
" (a) All or any portion of any' tax, penalty, or costs,
heretofore or hereafter levied, shall, on satisfactory
proof, be canceled by the auditor * * * if it was levied
or charged:
(2) Erroneously or illegally. "
(6) On property acquired by the United States, the
state, or by any county, city, school district or 'other
public entity, to the extent provided in Article 5
(commencing with Section 5081) ."
The County Auditor should be directed to cancel said levies
pursuant to Section 5086 . 1 as follows :
"The auditor shall cancel taxes on the date of
apportionment provided in the notice required by Section
5082 . 1 . " (emphasis added) .
7 . Therefore, Claimant requests that the County Board of
Supervisors direct the County Auditor to cancel taxes as requested
herein.
I declare under penalty of perjury that the foregoing is true
and correct .
IN WITNESS, WHEREOF I have executed this Claim for
Cancellation on the r day of January, 1993 at Pittsburg,
California .
-S. ANTHONY DONATO,
Executive Director
request cancellation
EXHIBIT D
Office) Of Asses5c)r johr L. SiBSOM
cb5ta C
0 LA nty
13051 (-nein 71 0 0 1 Pa 0 es
p 1)rar.d fax�rans
TO From 7
Co. Co.
Oept. Phone#
N a-r 12, 9 Fax 4 iy Fax
c'n r i S t i rn e �1-3 er a
Fac inld ic 15 348- 8
r R der elic p m ra n tL AC-:e Ii y 0 f t h e c i t y
Pit-tsh-urg Request for Cancell-a-tJon of
Taxes
Dear Mrs . F-L--zgeraidi
Mo�..rc.,,-. 1_2 staten you will mal-l:' -fdrthe;: requests
of thc Board of Supe,-�visors- if the Boa-rd again refe-rs thE; matter
t-O the r"%SSOSScr we will-, lnst_ead of denying the cla-Lm, reccmmr;:!nd
that th(7- Board refar the mat-ter to the appropriate special
district .
1. a,T1 SO-L'1'7 I' VI-r acti--.3p has cl-11--laysd progress . I can unde--stand
your frustration.
Sincerely,
Dcmald A. Burriston
Assistant-— rssessor
DAB:bcm
EXHIBIT D
LAW OFFICES OF
HER- kv H. FTTZGER,4D 345 LG UNG .:VENUE. SUITE 302
BURLiNGAME, CALIFORNIA 9dGI0
TELEPHONE '4151 348-5195
A PPLOi L 5iONALCORPORA ION FACSIMILE 1-4151 343-3518
HERMAN H• F r GE?ALD
CHRISTINE C. FITZGERALD
March 12, 1993
Mr. John Biasotti
Contra Costa County Assessor' s Office
834 Court Street
Martinez, CA 94553
Re : , Redevelopment Agency of the City of Pittsburg
Request for Cancellation of Taxes and Refund
of Taxes by Christine C . Fitzgerald Representing
the Redevelopment Agency of the City of
Pittsburg (Item 1 . 37, February 2, 1993)
Dear Mr. Biasotti :
This acknowledges receipt of your February 9, 1993 memo to
the Board of Supervisors in re the above-entitled matter, a copy
of which is enclosed. I understand your reasons for the
recommendation; however, please be advised that prior to
requesting, the cancellation and refund by the Board of
Supervisors, the' Redevelopment Agency did contact each District
and requested cancellation and refund of the special assessments .
Enclosed for your review are letters received from the respective
Districts declining to cancel and/or refund the special
assessments . In particular, I direct your attention to the
December 4, 1992 letter from Allen Little of the Riverview Fire
Protection District which attaches a legal opinion from Sharon
Anderson, County Counsel for Contra Costa County, which indicates
that the weed abatement assessment can only be canceled on order
of the Board of Supervisors . Moreover, I also direct your
attention to the December 22, 1992 letter from attorney Fredrick
Bold on behalf of the Contra Costa County Water District stating
that the Water District will rely on the determination of the
County Tax Collector regarding cancellation and refund of its
oycciai GiJJCJJ1itCllt . Finally, Delta Diablo Sanitation District
failed to respond at all and/or cancel or refund the taxes upon
request .
in sum, the respective positions of all parties involved are
as follcws :
1) The Board of Supervisors will not order the cancellation
and refund of taxes based upon the fact that the Special Districts
themselves must do so;
Y
Mar ch L2, 19 7 3
2) The Special Districts will not cancel and refund taxes
based upon the fact that the Board of Supervisors must so order;
3) The Redevelopment Agency is legally entitled to the
cancellation and refund and yet has been unable to procure this
from any entity that is responsible for the cancellation and
refund.
I would appreciate a further review of the matter in light of
the above . I have cited both statutory and case law in support of
the Redevelopment .Agency' s position which seems to contradict your
recommendation . Please direct my attention to the applicable
statutes or other law which supports your recommendation. In the
interim, I will make further requests to the Board of Supervisors
outlining the above .
Very truly yours,
44
RISTINE C . FITZG D
CCF :mlh
Enclosures
cc : S . Anthony Donato, Executive Director
Linda K. Tillman, Redevelopment Director
Board of Supervisors
Sharon Anderson, Deputy County Counsel
I f
rorty
FC-0
Fax 5z
'T
%
J
John S' act
OU ITV
E ZT:
Reqi,es;t for of taxnd fif taxes by ChT!iStjj r-c C
Fitzgez-ald reptresenting the 'Pte-de-c-Mimarlt A-,!�nc%r of the. --it-
.7- of Pitteburgr
k-, 2 19 23 1
Der.-
y requ
N,)n--
Reasons for Recommendation:
the taxes whicla are undar tbe. of the Count-
.7 A_scas�)r have -bGqim
r-aZCG'ejj. The remalrdng Items aze Speckid DL--tricszz
I - — r t Aessmcm-,s -which are under
their juriseUction. Each alistriz,t should be co-ataturted by the ccrxespundent for
determination.
ArWAftuT. --YES
6T4
P?M17717r:
OTHER
t.,J:PA C--,:2 'Aa Z-1
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BY
BOLD AND POLISNER
FREDERICK BOLD. JR. ATTORNEYS AT LAW TELEPHONE
JEFFREY D. POLISNER
(510) 933-7777
CARL P. A. NELSON SUITE 32S
TELEFAX
CRAIG L.JUDSON
500 YGNACIO VALLEY ROAD (SIO) 933-7804
WALNUT CREEK, CALIFORNIA 94596-3840
December 22 , 1992
Christine C. Fitzgerald
Herman H. Fitzgerald, Attorney at Law
345 Lorton Avenue, Suite 302
Burlingame, Ca. 94010
Pittsburg Redevelopment Agency - Exemption
from Contra Costa Water District Tax
Dear Ms. Fitzgerald:
Your December 2 , 1992 letter to Judy Whelan has been
referred to this office by Contra Costa Water District.
The ,Contra Costa Water District tax is levied under the
authority of Water Code section 31158 for charges payable to the
United. States .under the District's water supply contract. There
is no special provision for exemption from this tax, however if
property is owned by a governmental entity and is thus exempt
from all ad valorem taxation it will likewise by exempt from the
District tax.
Contra Costa Water District will rely on the determination
of the County Tax Collector on this matter.
Yours very truly,
6Fre/dick Bol Jr.
FB: jhj
cc: William Zenoni
DEC 2 3 1992
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kierview
FIRE PROTECTION DISTRICT
Fire Commissioners:
Chief
ALLEN LITTLE - ROBERT BALDRIDGE
HORACE A.ENEA
SIG LANSTROM
December 4, 1992 BOB LEWIS
ELIZABETH RIMBAULT
EDWARD SPENCER,Jr.
JOE TOVAR,Jr.
Christine C. Fitzgerald
345 Lorton Ave. Suite #302
Burlingame, CA 94010
SUBJECT: Redevelopment Agency of the City of Pittsburg Acquired Properties
Dear Mrs. Fitzgerald:
The problem with the Redevelopment Agency has surfaced before regarding Weed Abatement
liens. In 1987 the County Council rendered a decision.
I believe the same statutes are applicable to the Benefit Assessment charges.
4 am enclosing a copy of the 1987 decision by County Council for your review.
If you have any questions, please contact the undersigned at (510) 757-1303.
Sincerely,
ALLEN LITTLE
Fire Chief
By: . S
E.S. GIPSON
Fire Service Technician
AL:ESG:dw
l
UEC Z 1992
1500 WEST FOURTH STREET-ANTIOCH,CALIFORNIA 94509-1099-TELEPHONE(510)757-1303-FAX(510)754-8852
VICTOR J.WESTMAN OFFICE OF COUNTY COUNSEL DEPUTIES:
COUNTY COUNSEL SHARON L ANDERSON
SILVANO B.MARCHESI CONTRA COSTA COUNTY KER
ANDREA W. ASEAW.CAS
ANDSIDY
ARTHUR W.WALENTA.JR. VICKIELDAWES
ASSISTANTS COUNTY ADMINISTRATION BUILDING VICKI J.FINUCANE
ULUAN T.FUJII r
MICHAEL D.FARRENNIS C.GRAVES
P.O.. .80X 69
EDWARD V.LANE.JR. MARTINEZ,CALIFORNIA 94553-0006LI BETT. H B. EAREY
PRINCIPAL DEPUTIES PHQNE:f415)372.2074
SHARON L MILLER
PAUL R.MUNR
DAVID F.SCHMIDT
March 11, 1987 RECEIVED
Allen Little, Fire Chief MAR 121987
Riverview Fire Protection District
1500 West Fourth St. RWERVIEWFIRE
PROTECTION MSTRICT
Antioch CA 94509-1099
Re: Responsibility of City or Redevelopment Agency to .Pay
Weed Abatement Liens
Dear Chief Little:
SUMMARY
The District should not take any action to release the
liens unless and until the City makes application to the Board of
Supervisors via the auditor for cancellation under Health and
Safety Code § 14920 and presents the District with proof of
cancellation.
BACKGROUND
The City of Pittsburg is requesting that the Riverview
Fire Protection District remove all weed abatement liens that have
been imposed on property acquired by the City and its
redevelopment agency. Many of the liens date back to the late
19701s. The District does not believe it should be required to
release the liens, and requests our opinion on this question.
DISCUSSION
Health and Safety Code 14917 and 14918 provide that
weed abatement liens are to be collected at the same time and in
the same manner as .County taxes . County taxes on the secured roll
are a lien on the real property against which they are assessed.
In general, when a public entity acquires property, it
must provide the assessor and the auditor with a copy of the
instrument evidencing the acquisition and request the auditor to
cancel taxes for the remaining portion of the fiscal year after
the date of apportionment. Revenue and Taxation C. + 5082 .1.
Pursuant to Section 5084 of the Revenue and Taxation Code, prior
tax liens, penalties and costs are to be paid through escrow or
from the award in eminent domain. If they are unpaid for any
reason, they are to be transferred'-to ..the unsecured roll pursuant
to Section 5090 and collected from either the person from whom the
property was acquired or the public entity that acquired the
property. Revenue and Taxation C. § 5084(b) .
Allen Little, Fire Chief March 111, 1987
The law pertaining to liens for weed abatement
activities , however, appears to be different from the general
rule. Section 14920 of the Health and Safety Code provides, in
pertinent part, as follows :
"All or any portion of such special
assessment [for the expenses of abatement] ,
penalty or costs heretofore or hereafter
entered shall on order of the board of
supervisor be canceled by the auditor if
uncollected. . .if it or they were entered,
charged or paid:
" (e) On property acquired after the lien
date by the State or by any county, city,
school district or other political subdivision
and because of this public ownership not
subject to sale for delinquent taxes . "
This statute indicates that once a "political
subdivision" purchases property subject to a lien for weed
abatement expenses , it may make application to the Board of
Supervisors `:for cancellation of the lien. Upon order of the
Board, the lien must be cancelled by the Auditor .
Whether a redevelopment agency, as opposed to a city,
may take advantage of the cancellation provision of Health and
Safety Code § 14920 is unclear. A redevelopment agency is not a
"political subdivision" ; it is a "public body, corporate and
politic. " Health and Safety Code § 33100 . Arguably, then, the
procedure outlined in Revenue and Taxation Code § 5081 et seq.
would apply.
On the other hand, an agency "exercises governmental
functions" (H.&S.C. § 33122) and performs "a public function of
the community. " (H. &S.C. § 33123 ) Moreover, the agency' s
property is not subject to taxation and sale for delinquent taxes
(H. &S.C. § 33401[a] ) and is not subject to levy and sale by
execution (H. &S.C. § 33124. ) A court could conclude from these
factors that a redevelopment agency fits within the scope of
H. &S.C. § 14920(e) and that its cancellation provision should
apply.
In any case, the legal decision to cancel the taxes lies
with the Board of Supervisors and the Auditor, not with the Fire
District. For this reason, the District should not record a
release of lien until the City has obtained and provides the
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Allen Little, Fire Chief March 11, 1987
District with proof of cancellation pursuant to Health and Safety
Code § 14920 . Should the Board receive any such requests, it will
almost certainly ask for District staff comments.
Very truly yours,
Victor J. Westman
County Counsel
By: Sharon L. Anderson
Deputy County Counsel
SLA/jh
cc: County Administrator' s Office
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