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HomeMy WebLinkAboutSan Diego, County of; 1988-05-03;.. .. *. AMENDED AGREEMENT FOR COLLECTION OF TAXES AND SPECIAL ASSESSMENTS 3a THIS AMENDED AGREEMENT made and entered into this day of Q-v r\ vgg , by and between the COUNTY OF SAN DIEGO, hereinafter referred to as the County, and the COSTA REAL MUNICIPAL WATER District. District of San Diego County hereinafter referred to as the MI TNESSETH: WHEREAS, the parties desire to enter into an agreement whereby taxes and special assessments for the District will be collected by the County at the same time and in the same manner as County taxes are collected and the District will pay to the County the fees for collection hereinafter set forth; and WHEREAS, Section 29142 of the Government Code provides that when taxes or assessments are collected by the county for any special district, or zone, or improvement district thereof, excluding a school district, the board of supervisors may provide for a collection fee for such services which when collected shall belong to the county and shall be deposited to the credit of the general fund and shall cover expenses and compensation of officials of the county in the collection of such taxes, as provided in said section; and WHEREAS, Section 29304 of the Government Code 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 the 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, pub1 ic corporation, officer, or body for each special assessment or special assessment tax to be collected; an equal part of such charge shall be collected with each installment of such special assessment or specia? assessment tax and shall be deducted by the county officer collecting the tax and by him be paid into the general fund of the County; and I. -2- WHEREAS, it is recognized that taxes (general and special) are levies imposed on all the taxable property within the jurisdiction of a taxing agency for governmental purposes and no special benefit to the taxpayer need be shown; and WHEREAS, special assessments are not taxes in the constitutional sense but are levies upon the real property (land or land and improvements) in a district for the purpose of paying for improvements or special services, the amount of the levy being based upon the benefits accruing to the property as a result of the improvements or services; and whether a particular charge is a tax or a special assessment is not governed by the designation thereof in the statute providing therefor but is governed by the nature of the imposition; and WHEREAS, it is recognized that special assessments may be levied (a) on an ad valorem basis, determined by applying a special tax rate to the assessed value of real property in a prescribed area, or (b) on a fixed charge or dollar amount basis, determined by applying a special assessment rate to a specific lot or parcel in a prescribed area; and WHEREAS, it is recognized that for collection purposes and for pur- poses of this Agreement taxes and special assessments may be described in two general classes which will be referred to in this agreement as (a) "ad valorem taxes and special assessments", based on an ad valorem rate applied to the assessed valuation of the property in a prescribed area, and (b) "fixed charge special assessments", based on a fixed dollar amount levied against each lot or parcel of real property within a prescribed area; and WHEREAS, the parties to this Agreement desire to provide for imposition of a collection fee for fixed charge special assessments and for a change in the charge for correction of errors; NOW THEREFORE The parties hereto agree as follows: 1. Collection Services. The County will collect for the District all District ad valorem taxes and special assessments, and fixed charge special assessments entered on the County‘s assessment roll and levied by or on behalf of the District, said taxes and assessments to be collected at the same time and in the same manner as County taxes are collected and all laws applicable to the levy, collection and enforcement of County taxes shall be and are hereby made applicable to such taxes and assessments. for th’e District any ad valorem taxes or special assessments or fixed charge special assessments against publicly owned property (property owned by any city, district, or governmental agency) not appearing on the County’s assess- ment roll. valorem taxes or ad valorem special assessments collected by the County for a district. Unless otherwise provided by law, a collection fee of ten cents (106) per parcel shall be imposed for each fixed charge special assessment collected by the County for the collection of such assessment for a district. The County will not collect 2. Collection Fee. No collection fee shall be imposed for ad 3. Transmission of Information. A. For ad valorem taxes and special assessments: (1) Annually on or before the third Monday in August, (unless an earlier date is specified by law) the County Auditor shall transmit to the legislative body of the District a written statement, showing separately the total value of all property within the District and the total value in each district or portion of the District for which a tax-rate area has been established and in which a different rate of taxation is to be levied. The value shall be ascertained from the assessment roll for the County for the current fiscal year. -4- (2) Annually on or before September 1 (unless an earlier date is specified by law) the district, if its legis- lative body fixes and levies its own tax rates, shall fix and transmit to the County Auditor the rates of ad valorem taxes and special assessments for the dis- trict and each portion thereof for which a tax-rate area has been established and for which there is a separate rate. levies the tax rates for the district, the district shall transmit to the County Auditor the tax require- ments for which-the ad valorem rate or rates must be If the Board of Supervisors fixes and computed by the Auditor and fixed by the Board of Supervisors. roll the ad valorem taxes and special assessments at the time and in the manner he computes and enters County taxes. (4) The taxes and special assessments so levied shall be collected at the same time and in the same manner as County taxes are collected. If the County Treasurer acts as the treasurer of the district the taxes and special assessments collected shall be paid into the County Treasury to the account of the district; other- wise the taxes and special assessments collected shall be paid to the districts by the County Auditor. - (3) The County Auditor shall compute and enter on the tax B. For fixed charge special assessment: On or before August 10th of each year (unless an earlier date is specified by law) the District shall certify and deliver to the County Auditor an assessment roll showing the amount of the assess- ment against each parcel of land (which shall be designated by tax-rate area and assessment number, i.e., parcel number -5- appearing on the County Secured Assessment Roll) to be col- lected by the County for the District. In cases where the District levies a fixed charge special assessment which is to be collected in installments over a period of years, the District shall compute annually the amount due as to each parcel shown on the County Secured Assessment Roll for the year in which it is to be collected and shall deTiver to the County Auditor annually on or before August 10th (unless an earlier date is specified by law) the assessment roll showing the installment against each such parcel of land to be collected by the County for the District. 4. Comwtation bv County. The district shall certify to the County Auditor (1) the ad valorem rates to be applied to the assessed value of pro- perty within an established tax-rate area or the tax requirements for which the ad valorem rates must be computed as herein provided; or (2) the fixed charge special assessments in a dollar amount to be applied on each parcel of real property which parcel shall be designated by the assessment (i-e., parcel) number shown on the County Secured Assessment Roll for the year in which the assessment is to be collected. computation other than the application of an ad valorem rate to the assessed value of property within a tax-rate area. district prior to the time of delivery to the County of the fixed charge special assessment roll to check the County Secured Assessment Roll after it is filed by the County Assessor with the County Auditor (July 1; Revenue and Taxation Code, Section 617) to verify that the parcel numbers on the assessment roll for fixed charge special assessments certified by the District correspond with the assessment (i-e., parcel) numbers shown on the County Secured Assess- ment Roll; any changes in special assessment data previously certified to the County Auditor by the District which changes occur as a result of such veri- fication shall be certified by the District to the County Auditor no later than August 10. The County will not be required to make any 5. Verification by District. It shall be the obligation of the -6- 6. Submission of Data in Machine Readable Form. Charqe for Cost of Convertinq Information. function for a charge as provided for in paragraph 2 above is conditioned upon the delivry by the District to the County Auditor of the required data and information for the collection of fixed charge special assessments in such "machine readable form" as may be acceptable to the County Auditor for use in the County's electronic data processing equipment. In the event the information is not submitted in such machine readable form, the County may charge to the District an amount to be billed to and paid by the District The performance by the County of the collection prior to September 1, to cover the County's actual cost of-converting the information into machine readable form, which cost shall include salaries, employee benefits, supplies, machine rental and overhead, which total amount is currently $28.50 per hour and may be increased from year to year as the costs to the County, described above, increase. Annually, prior to July 1, the County Auditor will furnish the District with the format of the machine readable information necessary to process the.specia1 assessment. enter on the County's assessment roll or to collect fixed charge special assessments where the District has furnished incorrect assessment numbers, i.e., assessment or parcel numbers which do not correspond with assessment or parcel numbers shown on the County secured roll to which such assessments are to be added, or where the District has not furnished the information at the time or in the form specified. assessment to the District, if the District determines that the assessment is to be placed on the County secured assessment roll for an ensuing year the District may certify the information to the County between July 1st and August 10th of the ensuing year. 7. Incorrect Information. The County will not be obligated to In such cases the County may return the 8. Charqe for Correction of Errors. After the roll has been delivered by the County Auditor to the County Tax Collector (October 16; Revenue and Taxation Code, Section 2601) a charge will be made by the County to the District for each fixed charge special assessment, corrected or ' . '1 .. 1 ... .' . .. c .. -7- deleted. Said charge shall be $15.00 for each account (assessment or parcel number) on the County Secured assessment roll for which there is a deletion or correction, resulting from errors in information or data furnished by the District, such as the furnishing by the District to the County of incorrect amounts or incorrect parcel numbers. The amount of the charges for such cor- rections will be deducted by the County from the total taxes or special assessments collected by the County for the District. Charqe for Sale and Deed to District. The District will pay to the County any expense incurred by the County in the event the County Tax Collector is required to sell or deed lands to the District, rather than to the State, for nonpayment of taxes or assessments (as in the case of irrigation districts pursuant to Water Code 5 26600 et seq.). 10. Modification of Collection Fees and Charqes. The County reserves the right to increase or decrease any charges herein provided in proportion to any changes in costs incurred by the County in providing the services described herein, provided that written notice of any increase or decrease in charges shall be given by the County to the District on or before May 15 of 9. any year during the term of the agreement. and the District pertaining to collection of taxes and special assessments by the County for the District shall be terminated upon the execution of this agreement. This agreement shall continue from year to year and shall be sub- ject to cancellation by either party by giving written notice to the other party of cancellation on or before July 1 of any year during the term of this agreement. to be executed the first day above written. 11. Term of Asreement. All existing agreements between the County IN WITNESS WHEREOF, the parties have caused this Amended Agreement /9( & COUNTY OF SAN DIEGO BY Approved md/w autkotid bv the Boar0 of sum of ti4e of Clerk & the Eoard of Supervisors c, 2: Date signed: DEPUTY