|
Agenda Item
ASR
Control 21-000375 |
||
|
MEETING DATE: |
06/22/21 |
|
|
legal entity taking action: |
Board of Supervisors |
|
|
board of supervisors
district(s): |
All Districts |
|
|
SUBMITTING
Agency/Department: |
Auditor-Controller
(Approved) |
|
|
Department contact
person(s): |
Frank Davies (714) 834-2457 |
|
|
|
Salvador Lopez (714) 834-2470 |
|
Subject: Direct Charge/Special
Assessment Agreement Revision
|
ceo CONCUR |
|
Clerk of the Board |
||||||||
|
Concur |
Approved Resolution to Form |
Consent Calendar |
||||||||
|
|
|
3 Votes Board Majority |
||||||||
|
|
|
|
||||||||
|
Budgeted: N/A |
Current Year Cost:
N/A |
Annual Cost:
N/A |
||||||||
|
|
|
|
||||||||
|
Staffing Impact: |
No |
# of Positions:
|
Sole Source:
N/A |
|||||||
|
Current Fiscal Year Revenue: N/A
|
||||||||||
|
Prior Board Action: 9/9/2014,
#6; 3/10/1998, #27 |
||||||||||
RECOMMENDED ACTION(S):
1. Approve revised standard agreement that Auditor-Controller may enter into on behalf of the County whereby taxes, fees, charges and/or assessments will be collected by the County for taxing entities and to charge and collect fees to recover the County’s costs related to the levy and collection of such charges, and for the correction and/or cancellation of special assessments on the property tax roll.
2. Adopt Resolution rescinding Resolution No. 14-077 and authorizing the Auditor-Controller, or designee, to enter into Agreement for the Collections of Special Taxes, Fees, Charges and Assessments.
SUMMARY:
The Auditor-Controller is requesting authority to enter into a revised standard agreement with taxing agencies for placement of direct charges/special assessments on the property tax roll, and for the charging of a fee for this service and for subsequent corrections or cancellations.
BACKGROUND INFORMATION:
The secured property tax roll is established annually by the Auditor-Controller and reflects the property tax liability attached to each parcel within the County. The property tax liability includes property tax based on value (ad valorem) as well as direct or fixed charges. These direct or fixed charges, also referred to as special assessments, include special assessment taxes, delinquent utility bills and nuisance and weed abatement charges.
Special assessments are determined by taxing agencies and provided to the Auditor-Controller. The special assessments are placed on property tax bills and collected by the Treasurer-Tax Collector.
Government Code Section 29142 provides that when taxes or assessments are collected by a County for any special district, or zone, or improvement district thereof, excluding a school district, the Board of Supervisors (Board) may provide for a collection fee to recover its costs for such services.
Government Code Section 29304 provides that whenever any special assessment or special assessment taxes are levied upon land or real property by any city, county, district or other public corporation, and the same are to be collected by a county, there shall be added to the amount of the special assessment or special assessment tax an amount fixed by agreement between the County and city, district, public corporation, officer or body for each special assessment or special assessment tax to be collected.
Government Code Section 51800 provides for the County to assess and collect special assessments on County property tax rolls for cities and districts located in the County at the same time and in the same manner as County taxes, and to enter into an agreement regarding the amount of compensation to be paid to the County for the collection of such assessments.
As provided for by Resolution No. 14-077 dated September 9, 2014, and Resolution No. 98-74 dated March 10, 1998, prior Board authorized the Auditor-Controller to charge 0.30 percent (0.0030) of the dollar amount of the special assessments billed or levied. The resolution also authorized the charging of a roll change processing fee of $15 for each correction or cancellation of a special assessment on the property tax roll. No change is being requested for the existing service fees.
To date, the placing of special assessments onto the property tax roll and the payment of a fee have been agreed to by taxing agencies within the County. However, since the last approval date, certain districts have expressed concern that the language of the County’s standard agreement could be construed to incorrectly characterize their charges as assessments. To address this concern, the agreement has been clarified so that references to the statutes cannot be read as an admission that the statutes are applicable to the district’s taxes, fees, charges and/or assessments to be collected by the County. The revised standard agreement also adds a provision that allows the County to approve each district’s choice of counsel. The revised standard agreement will be used prospectively with respect to the placement of new taxes, fees, charges and assessments that are imposed by local agencies.
The Auditor-Controller wishes to revise the standard agreement for the placement of special assessments onto the property tax roll, correction and/or cancellation of special assessments, and the charging and collecting of fees to recover costs of this work. The Auditor-Controller also wishes to rescind Resolution No. 14-077 and adopt a new resolution authorizing the Auditor-Controller to execute a Board-approved standard agreement for the Collection of Special Taxes, Fees, Charges and Assessments.
FINANCIAL IMPACT:
This action is simply to codify a process that’s already in place and will therefore not result in new revenues to the County.
STAFFING IMPACT:
N/A
ATTACHMENT(S):
Attachment A - Resolution Authorizing Auditor-Controller
To Enter Into Agreement for Collection of Assessments
Attachment B - Revised Standard Agreement for Collection of Special Taxes,
Fees, Charges and Assessments
Attachment C - Government Code 29142
Attachment D - Government Code 29304
Attachment E - Government Code 51800