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Home My WebLink About1988-06-14; City Council; Resolution 88-189h a' // 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 ~ 21 1 22 23 24 25 26 27 28 ~ I ~ 0 0 F,ESGiUTION NO. 88-189 A YZSGLUTION DF THE CITY COUNCIL GF THE CITY GF CARLSBAD: CALIFGRNIA, AUTHORIZTNG THE MAYOR TO EXECTJTE AI4 AGREEMENT FOR COLLECTION OF TAXES 3.14 SPECIAL ASSESSMENTS YITH TXE COUiUTY OF SAN DIEG WHEREAS, the City of Carlsbad, from to time, levies ckkarge special assessments against the various parcels wit pi -&-y f-x- for the purpose of collecting fees or charges; and W3EiiEA3, the County of 5an Eieyo has effectively ass the City of carisbad in the collection of these fees and c during the past 20 years; and WEEREAS, the City of Cai-lsbad intends to Coiltiilile it relationship with the Coun2y for collection of fixed chary special assessments for the coming years: and WHEREAS, the County of Sari Dieyo has asked that the ~ carlsbad execute an amended agreement for collection of ta special assessments imposing various charges for service o collection of fixed charges and special assessments. NOW, TEEREFGR2, EE IT RESGLVED, by the City Council l City of Carlsbad, California that the Mayor is hereby auth to execute the attached amended Agreemefit for- Collection o and Special Assessments, Exhibit A. ~ // // // // // /i // j * * 0 1 11 PASSED, APPROVED, ANG ADOPTED at a regular meeting o 2 ll Carlsbad City Council heic! on the 14th day of 3 Ij June , by the following vote, to wit: 4 II AYES: Council Member Lewis, Kulchin, Pettine, Mamaux and Lar 5 6 NOES : None 7 ABSENT : None 8 9 10 ATTEST : 11 12 ALETHA L. RA'iJTENKRANZ, City merk 13 14 15 16 17 18 1 19 i 2o I 21 22 23 24 25 26 27 li 28 Ed?: - .. .a’. 0 t AMENDED AGREEMENT FOR COLLECTION OF TAXES AND SPECIAL ASSESSMENTS THIS AMENDED AGREEMENT made and entered into this 3+ day of ”?% pc’f a \9% , by and between the COUNTY OF SA DIEGO, hereinafter referred to as the County, and the CITY OF Carlsbad ”””_””“” , hereinafter referred to as the City; WITNESSETH: WHEREAS, Chapter 2 (commencing with Section 51500) of Part 2, Division 1, Title 5 of the Government Code provides for the transfer of ci tax functions from a city to a county and the fixing of compensation there by agreement as described therein; and WHEREAS, Section 51800 of the Government Code provides that whert the duties of assessing property and collecting city taxes are performed fc a city by the county assessor and the county tax collector in a manner pro. vided by law, cities and counties may enter into an agreement whereby spec‘ assessments may be collected at the same time and in the same manner as COL taxes are collected and all the laws applicable to the levy, collection anc enforcement of county taxes shall be made applicable to such assessments; i the amount of the compensation to be paid to the county for the collection such assessments shall be provided for in the agreement; and WHEREAS, Section 29142 of the Government Code provides that when taxes or assessments are collected by the county for any special district, zone, or improvement district thereof, excluding a school district, the boa of supervisors may provide for a collection fee for such services which whe collected shall belong to the county and shall be deposited to the credit o 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; an I. 0. -0 I WHEREAS, Section 29304 of the Government Code provides that when any special assessment or special assessment taxes are levied upon land or real property by any city, county, district or other public corporation, a1 the same are to be collected by the County, there shall be added to the am( of the special assessment or special assessment tax an amount fixed by agreement between the County and City, district, public corporation, offici or body for each special assessment or special assessment tax to be collec.. an equal part of such charge shall be collected with each installment of SI special assessment or special assessment tax and shall be deducted by the county officer collecting the tax and by him be paid into the general fund the county; and WHEREAS, the parties desire to enter into an amended agreement whereby taxes and special assessments for the City will be collected by the County at the same time and in the'sarne manner as County taxes are collecte and the City will pay to the County the fees for collection hereinafter set forth; and WHEREAS, it is recognized that taxes (general and special) are le imposed on all the taxable property within the jurisdiction of a taxing age for government purposes and no special benefit to the taxpayer need be show and WHEREAS, special assessments are not taxes in the constitutional sense but are levies upon the real property (1 and or 1 and and improvements) in a district for the purpose of paying for improvements or special service: the amount of the levy being based upon the benefits accruing to the properi as a result of the improvements or services; and whether a particular chargc is a tax or special assessment is not governed by the designation thereof it the statute providing therefor but is governed by the nature of the imposit and -2- .. e..: a I .. . WHEREAS, it is recognized that special assessments may be leviec (a) on an ad valorem basis, determined by applying a special tax rate to 1 assessed' value of real property in a prescribed area, or (b) on a fixed ct or dollar amount basis, de'termined by applying a special assessment rate t specific 1 ot or parcel in .a prescribed area; and .WHEREAS, it is recognized that for collection purposes and for p poses of this Amended Agreement taxes and special assessments may be descr in two. general classes which will be referred to in this agreement as (a) valorem taxes and special assessments," based on an ad valorem rate appli to the assessed valuation of the property in a prescribed area, and (b) "f 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 partles to this Amended Agreement,desire to amend th current agreement by .providing for imposition of a collection fee for. fixe charge special assessments and for a change in the charge for correction o errors; NOW THEREFORE The parties hereto agree as follows: 1. Collection Services. The County will collect for the City City ad valorem taxes and special assessments, and fixed charge special assessments levied by the .City, said taxes and assessments to be collected 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 sh be and are hereby made applicable to such taxes and assessments. The Coun will not collect for the City any ad valorem taxes or special assessments 1 fixed charge special assessments levied by the City against publicly owned property (property owned by any city, district, or governmental agency) no appearing on the County's assessment roll. -3- .e 0 2. Collection.Fee. No collection fee shall be imposed for ad valorem taxes or ad valorem special assessments collected by the County fG . the City. Unless otherwise provided by law, a collection fee of ten cents (lot) per parcel shall be imposed for each fixed charge special assessment collected by the County for the collection of such assessments for a city. 3. Transmission of Information. A. For ad valorem taxes and special assessments: (1) Pursuant to Government Code Section 51510, annually or before the third Monday in August, the County Auc shall transmit to the City legislative body a wri ttl statement, showing separately the total value of al' property within the' City and the total value in eacl district or portion of the City for which a tax-rat1 area has been established and in which a different .rate of taxation is to be levied. The value shall t ascertained from the assessment roll of the County 1 the current fiscal year. (2) Pursuant to Government Code Section 51511, annually before September 1, the City legis1 ative body shall fix and transmit to the County Auditor the rate or rates of ad valorem taxes and special assessments fa the City and each portion thereof for which a tax-ra area has been established and for which there is a separate rate. (3) The County Auditor shall compute and enter on the ta roll the ad valorem taxes and special assessments at the time and in the manner he computes and enters Co taxes. -4- ,e a (4) The taxes so 1 evied shall be collected at the time in the manner as County taxes and paid into the Cob treasury. The taxes shall be paid to the City Trea by the County Auditor. B. For fixed charge special assessments: On or before August 1 of each year (unless an earl ier date is specified by law) th City shall certify and del iver to the County Auditor an assessment roll showing the amount of the assessment against each parcel of land (which shall be designated by tax-rate a1 and assessment number, i .e., parcel number appearing on the County Secured Assessment Roll) to be. collected by the Count: for the City. In cases where the City levies a fixed charge special assessment which is to be collected in installments over a peFiod of years, the City 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 2 shall deliver to the County Auditor annually on or before Au: 10th (unless an earlier date is specified 'by law) the assessn roll showing the installment against each such parcel of lanc to be collected by the County for the City. 4. Computation by County. The City shall certify to the County Auditor either (1) the ad valorem rate to be applied to the assessed value property within an established tax-rate area; or (2) the fixed charge speci assessment in a dollar amount to be applied on each parcel of real property which parcel shall be designated by the assessment (i.e., parcel) numbers shown on the County Secured Assessment Roll for the year in which the assessment is to be collected. The County will not be required to make any computation other than the application of an ad valorem rate to the assessel value of property within a tax-rate area. -5- " .. 0. e * ,. 5. Verification bv Citv. It shall be the obligation of the CitJ 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 fil by the County Assessor with the County Auditor (July 1; Revenue and Taxatia Code, Section 617) to verify that the parcel numbers on the assessment roll for fixed charge special assessments certified by the City correspond with the assessment (i .e., parcel) numbers shown on the County Secured Assessmen Roll; any changes in special assessment data previously certified to the Ca Auditor by the City which changes occur as a result of such verification sh be certified by the City to the County Auditor no later than August 10. 6. Submission of Data in Machine Readable Form. Charqe for Cost of Convertins Information. The performance by the County o the collection function for a charge- as provided for in Paragraph 2 above i conditioned upon the del ivery by the City to the County Auditor of the requ 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 i.n the County's electronic data processing equipment. In the event the information is not submitted in such machine readable form, there will I charged by the County to the City an amount to be billed to and paid by the City prior to September 1, to cover the County's actual cost of converting the information into.machine readable form, which cost shall include salaril employee benefits, supplies, machine rental and overhead, which total amoun' 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 City with the format of the machine readable information necessary to process the special assessment. - 7. Incorrect Information. The County will not be obligated to enter on the County's assessment roll or to collect fixed charge special - -6- .I I. . . 0. 0 assessments where the City has furnished incorrect assessment numbers, i .e assessment or parcel numbers which do not correspond with assessment or pal numbers shown on the County secured roll to which such assessments are to 1 added, or where the City has not furnished the informati.on at the time or the form specified. In such cases the County may return the assessment to the City; if the City determines that the assessment is to be placed on thl County secured assessment roll for an ensuing year, the City may certify tl information to the County between July 1st and August 10th of the ensuing year. . 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 Counl to the City'for each fixed charge special assessment corrected or deleted. Said charge shall be $15.00 for each account (assessment or parcel number) the County secured assessment roll for which there is a deletion or correct resulting from errors in information or data furnished by the City, such as the furnishing by the City to the County of incorrect amounts or incorrect parcel numbers. The amount of the charges for such corrections will be deducted by the County from the total taxes or special assessments collecte, by the County for the City. 9. Modification of Collection Fees and Charqes. The County rese the right to increase or decrease any charges herein provided in proportion to any changes in costs incurred by the County in providing the services described herein, provided that written notice of any increase or decrease . charges shall be given by the County to the City on or before May 15 of any year during the term of the agreement. -7- *, .. 0. 0 10. Term of Aqreernent. All existing agreements between the Coun and the City pertaining to collection of taxes and special assessments by County for the City shall be terminated upon the execution of this agreeme This agreement shall continue from year to year and shall be subject to ca cellation by either party by giving written notice to the other party of c cellation on or before July 1 of any year during the term of this agreemen IN WITNESS WHEREOF, the parties have caused this Amended Agreemel to be executed the first day above written. COUNTY OF SAN DIEGO BY Clerk of the Board of Sup .. city/F/- BY &fig? .? ..' ?-c CLAUDE A. L WIS, Mayor ATTEST : ALETHA L. RAUTENKRANZ, City Clefk -8- 1,; I . . . . . .. . , , , j"; ;::;;.(:,l ?..,;'i) 1-C i .:;r!I.!!:; y ~~,I;;;;:EL 1 I. L i?>f"f$<$"= pr;p!I:Y