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HomeMy WebLinkAboutReso 1969-5285__ __ • Form Noe 342 Rev- 8-67 RESOLUTION N0~ 5285 RESOLUTION OF THE CITY COUNCIL OF THE CIT`~ OF° CHULA VISTA APF~ROVINv AGREEMEN'T' BETWEEN THE CITY OF CHULA VISTA AND THE COUNTY OF SAN DIEGO FOR FREE TAX COI;LECTICN SERVICE AND AUTHORIZING THE MAYOR TO EXECUTE SAME The City Council of the City of Chula Vista does hereby resolve as follows: That the-~t certain agreement between the City of Chula Vista, a municipal corporation, and the Board of Supervisors of San Diego County for free tax collection service, dated the 8th day of July , 19 69 a copy of which is attached hereto and incorporated herein, the same as though fully set forth herein be, and the same is hereby approved, BE 3T F°URTHER RESOLVED that the Mayor of the City of Chula Vista be, and he is hereby authorized and directed to execute said agreement for and on behalf of said City- Present d by / Approved as to form by ordon Grant, City Finar_ce O~~icer George D. in erg, i y orney ADOP':PED AND APPROVED by the CITY COUNCIL of the CITY OF CHULA VISTA,; CALIFFORNIA, this 8th ,day of Jul~~ , 19 69 , by the following vote, to-wit: A"YES : Counc~.lmeni Scott, Sylvester, Hamilton, McCorquodale, McAllister NAPES: Coun~:ilmen None ABSEN'T': Councilmen None i" / ~ ~ . f r o e ty of C a V.1ota AI"I'E S T ~-- ~. City Clerk STATE OF CALIFORNIA i COUNTY OF SALT DIEGO ss~ CITY OF CHULA VTS'TA r MEMBERS OF THE BOARD FRED J. MOREY ~F ADMINISTRATIVE OFFICER CHIEF ADMINISTRATIVE OFFICE County Administration Center 1600 Pacific Highway San Diego, California 92101 714 239-7711 JACK WALSH IST DISTRICT HENRY A. BONEY pD DISTRICr HARRY F. SCH EIDLE 3D DISTRICT DEGRAFF AUSTIN 4TH DISTRICT ROBERT C. COZENS 6TH DISTRICT June 25, 1969 Mr. Fred A. Ross Chief Administrative Officer City of Chula Vista City Hall 276 Guava Avenue Chula Vista, California 92010 Dear Mr. Ross: ASSESSMENT AND COLLECTION OF TAXES AND SPECIAL ASSESSMENTS On March 31, 1969, the Board of Supervisors adopted the policy that the County of San Diego would perform normal tax assess- ment and collection activities without compensation, subject to certain conditions. Basically, these conditions provide that no collection fee shall be imposed for the services except where data is not submitted in machine readable form or where correc- tions are required resulting from errors caused by the City in submitting the information. Attached are six copies of a form of agreement which, if executed by your City, will enable the County to perform the described services. Please return all fully executed copies to this office. After presentation to the Board of Supervisors, a fully executed copy will be returned to you. It is anticipated that the per- formance of these services will commence as of July 1, 1969. Your early and favorable action is invited. If you have any questions, please contact Mr. Thompson of my staff. Yours very truly, "1 ~'~ 1 F. ~. MOREY Chief Administrative Officer FJM:DT:f Attachment cc-Auditor and Controller COUNTY OF SAN DIEGO ~~?~J _, AGPzEE2-~ET~~` FOR C03~L~,CT10i~ OF TAXES co - ~ ; ~ ;;:; . • AND Si'E,CIAr ASS:r_~~.,2~~id:~S ~7~~Z -~~~ (r~;;isr~~n~.~ -~b~ve number in _~~ch c:~m:r;unica~t i on re~ardi.ng thi ~~,;,. ~...` THSS f1GRE~,i~u,t3T made s.nd en'z:ered in'co thiM ~~ day of ~ J~ , lg6g, by anu betS~reen the COUi~~.r OF SAID DIEGO, hereinai'4er reaerred to as the County, and the CITY OF CHULA VISTA; , hereinal'tEr referred to as the City; ~ I T H E S S E T H: WHEREAS, Chapter 2 (cor~i~~enein~ Stith Section 5~.50~') of Part 2, Divis~.on 1, Title ~ oi° the Goy-ernzr~ent Coc~~ prova.dcs ~'or the transfer of city tax functions from a city to a county and the fixi.n~ of coT,pensat,ion tl~srefor by a~'•? eelnen~; as described therein; and ~diiERiAS, Section X1800 of the Government Cc~:3e provides that tahere the duties of assessing property and colZectin~ city taxes axe pcrformod for a city by the county assessor and the county tex collec~;or in a ti~annex provided by la~•a, cities And. counties rzay enter into an a~reerrent whereby. special assessments may be collected •at the same time and in the sar~a m~,nnea~ as oounty taxes are collected and all the 1~~'.'a applicable to the levy, collection and enforeer~zent of coz:nty taxes shall be made applicable to such assessments; and the amount of the compensation to be paid to the county i'or the .collection o.~ such assessments shall be provided for in the a~reeznent; and ~'~REAS, Section 291'2 of the Government Code provides ..1» '. DLC : BF _ ~ ~~ ~J _. _ ~~__ that whoa taxes ar as4eesr~Lnts are coZ~.vcteci by tize county ~:, for a,n;r special dis~tric'c, or zone or iml,rover~ent d.i.si;rict therooi', excluding a, school district, the board of supervisors may provide fo~• ~, callection fee for such sexvices t~thich when collected shall belong to the cGUnty and sI7a1.1. oe deposited to th~:.cxc;c~it oi' the genara,l fund ~;nd shall cover - exnenses and ccmpensatian of offic~.~,la of the county in tl~e callecti.on oi' such taxes, as provided in said secti.an; a.nd ~rIHIi~P1~.S, action ?_~ ;0~4. oi' the Covernr~ent Code provides that t~rhenetrer ar~y wpecial assessriant or special assessment taxes are levied u;~on land ar real property by any city, county, district car other public corpora'cions And. the wane are to be eol,lected by the County, there sh~z11 be added to the . amau~nt, of the special assessr~ient or specia_1 assessment tax an .amount fixed by agreement; be t~~acen the County and City, district, public cc~xpoxation, officer, or body for each special. assessment ©x special assessment tax . to .be callec ted; an equaa. -part of such charge shall be collected with each insf.allment oi' such special assessment or special assessment tea: and shall be deducted by the county officer collecting the tax and by him be paid into the general fund of the county; and 1r1HFREAS, the parties desire to enter into an agreement whereby taxes and special assessments for the City will be collected by the County at the same time and in the same ms.nner~ as County taxe$ are collected and the City will pay _ -~ _2_ . . ~~ss t0 t~'1G COUnty tr1L' fees for (:©1~~C'G~.prl hexeinai'ter 98'c ~, forth; anct W1 T,REA~S9 it is recognizcci tha'c tees {general anct special) are levies irnp;~sed an all the taxzb~.c property t~~ithin the ~urie~d~.ction of a taxing agency far gover.•nmen'cal ,purposes and no sp~;cia1. benefit to the taxp7,yer need be ahoc~an; and WHEFiEASp s~eei.al assessments are not taxes in the constitutional sense but are levier; upon the real property .(land yr ~.arrd and irrpz~ovei~ient.s) in a, distr~.c'c far Lhe purpose of pa.yin~ fax• improvEment3 or special servl.ces, the arnaunt of the ~.evy being; based a-pvn the b~i~ef'~.ts accruing to the . pr. operty as a .result of the irnproverien~cs or sarv3_cos; and whether a pa,r~+L-ieu:Lar charge is a tax ar special asr:cssmLnt is not (~averned by the designation thereat in the statute providing there.fvr but ~.s governed by the natuz°e off` the frnposition; and ~1HF.Fi~;~,~s it is reco ;nixed that special a:?sessrl~=nts may be levied (a) on nn a-d valorem basis, de'cerr~ined by applying . a special tax rate to the a.ssesscd value of real property in a presez•ibcd area, or (b) on a ~'i~:ed charge ar dollar amount basis, deterr:ined by app~.ying a special aasessr.~ent rate to a, specific laic or parcel in a prescribed axea; and WHE~A~, it is recognized that for collection purposes and for purposes of this .agreement taxes and special assessments may be described in two general. classes which trill be referred to fn this agreerrient as {a) "ad valoxem taxes and special assessments", based on an ad valorem rate s,pplied to the ~-3- _°~_----- _. --- r--- • asses;sed valuation of 'che property in a prewcx~ibed areas -and ~. (b) i'fixed ch~tr~e special assessments", based on a fixed dollar amount levied ~~gai_nst; c:aGh lot car paxcel Qx real property YJithin a pz eucribed area.; P~'C~~d TH3/~%~~'0~'~.C The part iefi hex e to agree a..s i'ollo:~rs : . 1. Collection Servicesr The County s; 3.11 collect far the City all City ad valore~3 takes ~~nd special A.s~ESSments, and fixed charge special asseysr~erts levied by the Cityy said taxes and assessments to be cc~llccted at the same time a.,nd in the: saute manner as County ta~:as az e collectedz and all lat.,s ~~pplica,b~.e to the levyy call.ec•tion a.n:i cnforceman t of County tt~.x;F:~; ,hall be and zre hereby rna,dc~ applicable to . such taxes and arse smer~ ts. ~'iZe County ~Yill not col~.sot for the City any ad va.lo3:en taxes or special assess:f:ents or fixed charge spec' al s,WUessrr<enf;s ~lcvied by the City against publicly C?'rdnLd pro~aerty (property oi~aned by any city, district, oz• governu:~entt~l agency) not appearing; on the County's assessment ro11. 2. CoJ_leotion Fee. ho collection gee si~al.l be fnpassd , • for ad valt~xer~ taxess ad valor.~m special asscssrents . or~fixed charge special assessments collected by the County for the City, except as hcreinarf"ter provided. = 3. Tx•ansn~i.ssion of Infbxma,tiar~. A, Far ad valorem taxes and special. assessn~entss '- (1) Fu1~5u~nt to Government Code Section 5151C, - ..annually on or before the third Monday in August, the County Auditor shall tra.nar~it __ - _ `~~ __ - to tiil~ G~.'cy 1e~4.u].e,.ive: body a trrii~ten - statemen'cP sY-~oT•ai_~~~ ~~p~,~:~~.{;e'-y th=~ total ' v41.ue off' alb. px•opeY~;y t~~3.thi.n iha City and th.~ to•ca~. va.~.ue i.n cash cii.str'~c'c ar poxt~.on a~' the Clty far ~=hic;h a cede a,x•ea i~aM boon estybl:i.~iZEd and ~.n t•:i-a~.ch a di.t~'er ent rate of t~.~:~~,fi;ion is 'cc~ be letried4 The ~a1ue sh.a11 be ~"CG3~'~~,:~nE/d ~'~oi71 'che a~~f:wf;Ii3~%2% bGQkS Off' thc: County Paz the cuxa~en'c ~~.~Ee~. yaara . (2) pxtx=su~:.n, Ica Gav4knment Cc~dW w 4c•,i.r~n 51 ~~.t9 anr~ualJ~y be~"a~e e}~~:em?~ex 7 tl~e Cif;y ~.e~isi..a~9.ve body .3tgs~.13.. ~i~t ~.nd fx~anar7i'c to tkle Cot~r;ty ~iuc7itor the rate . ox° rates tsr ~,d valox~er~ ia..~es and sp4cial -- - rise^sinc~n~;s far fiche C~.ty anct each pax•~i.on thercca~" far ~•rhich a eQC~n ax•ca Yx~,n b~:en cstablisiied and far t~'rzic}~. t;herc i.s a Hapax°w~;~ r~.•~o. ' (3) the Caun'c;y Aud~.i:ox' sha~.l cornoui:c and enf;or OF°y ~~~.£' 4;ziC r d~.~1 ti"1C c2C~ VB.lok cfn ta?;~~ and sp~cf.~. assesUr~~L;~i;s at the tuna and in the manner he ca*~pu4es' and Entex=s Gt~unty taxes. . (t.) ~`he taxes sa lcv~.ed shall be ca~.~.eeted ~xt the tSme anc~ in the manner as Co4u~tiy fi:a.xE~ and paf.d •. into the County icrea.yury, the taxeQ sha~.l be - paid to the City Treasurer by taax~x•Knt of the County Auditor. B. for Piyed cha.x•Ce spec~.al assessr,Fer,ts t On ar be~'ore August l5th o#' each yca,r (unlesU un earlier date is a5_ sped f~.€~d bar la~~a} the City st~a.].1 certii'y and deliver to the Cotzn%y Auditor as assessment roll. sho°~~in~ the attloun t of the asea>svent a~ain:~ t each parcel of land (~~hich shZJ.1 bo design~zi:ed by coda ai°ea and asQesstnent number, i.e. parcc~. nur~ber appearing on the County Secured. Ausesttr~aen~r. Rcll} to be collected by the County for the C~. ty. In cases s~ahorc the C3. ty levies a fixed charge spacial. a:~soss;non~: t~rhicll is to be collected in installments over a period ox" years, the City shall compute annually the amount due as to each parcel sho~;n on the Caun'cy Secured ~lssess~~ent Roll for the ye~3r in ~rhich it i.s to be coll.ec'ced and shall. ~E<~1_~. aer to tsze Co~.znty Aud~.tar Annually on ar before .August l5th {unZ~ss an earlier date is specified. by la*r7} the assessment roll shoSain~ - the installrn~nt against eadh such parcel of land to ' ~,b~ collected by the County for the City. t~.. Comp utation ~ Covnt~. The City shall certify Lo the Coti.nty Audi%or.- either (1} the Ad valorem rate to be applied to the assessed value of property ~;ithin an established cods Area; or {2} the fixed c?Zar~e apecial_asaessment in a dol?ar a.Mount to be applied on each parcel of real property ~rhich parcel shall be c+esi.gnezted by the assessment {i.e., Parcel} number sho~~tr, 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 - .; coll~putati on other f;han the anpJ_icatiori of an ad valorem ~. rate to the assESSCCI value of praperty Sait~iin a cade area. 5. Verif icz~,tion by City. Tt shall be the obligation of the C~.ty pxior to ttZe tine of delivery to the County of the fixed ci~aree special. assesslren'c ro11 to chec4L the Couri'cy Secured Assessrren'c Po1.1. aftex it is filed by the Coun'cy Assessor ~Iith the Co~Inty Auditc~: (JuJ_y 1; Revenue and Taxation Code9 Section 617} to verii'yr tYiat the parcet numbers on the assessment ~~oll for fixed charge speci~~l assess°Irents certified by tY~e City correspand with the assc~ ;r:snt.. (i. e., parcel nt}mbcrs t~hc~r;r~ on the County Secured Aswessr^ent fioll; - any charge, in special ~csses°nent data prev~.ousJy certiz:'f.ed to the County Auditor by the City w'rlich che,ngeL occur as a result of such verifiea'cion shall be eex~'~if ied by the City to the Co~.u~ty Auditor no latex than August 15. 6. Subm~.ssion of Data in P4achi~ne Readable Farm. _.._.Y._._..~.._.. _.~...........e._.. _...._..~ .~ Charge Fox Cost of Conyeri:ing lnfiorlr~ati.cn. The perfor~~ance by t~ze County of .the collection func'cion tai'chout fee as provided for in Paragraph 2 above is conditioned upon the delivery by the City to the Caunty Auaitar of the required data and inrorms,tion for the collection of fixed charge special, assessments in wuch "machine readable forlxi"' - as may bo acceptable to the County Auditor far use in the Countyts electronic data processing equipment. - event the infor~iat ian is not submitted in such readable form, there ~~rilJ. be charged by the Coy City an ar::aun t to be billed to and paid by the - 1 __ -7~ Tn the machine .~nty to the City - ~~-~~~ prior tc Septembex° 1, to cover 'che County's actual cost off' .convcx•ti.n~ the information intro n-,~,~:hinc readab:l.e form, which cost shalJ_ include salaries, employee benefits, sup~~.ies, machine rental and _ overhead, ~r.h3.ch total srrount, is ctirrcnt~_y ~Q.1~ per hour a,r~d may be 3.ncrewsed from year to year as the eosty to the CQUr~try, described abave, inerea,se. Annually, . prior to July J., the County Auditor t~i.1l furnish the City traith the r^or:nat of the machino readable- infoxmation nWcessary to proc€~ss the special af=scssrn~~nt. - . ?. Incor-r~c L 2nfoimatlon' The COL~inty vtill n©t bo ob~.i~;ated to en'cer on the County's assessr,~ent roll or to coJ.lcct fixea char~,e special asses::rz,ent srhoro the City has furnished inGOrrecc asscssm~;rs'c niaYnbers, i.e., assessment or parcel numbers z~~hich do not. correspo:id ~•aith asscssrr~ent ox parcel numbers shal~n on tho County secured roll to' which such. assessments are to be added, 4r where the City has not furnished the information at the t;irr.e or in the form specified. In such cages the County may retuz~n the assessmen% to the City; if the City dcterr~ir.es that the assessment ~.s to be placed on the Country secured assessµ~ent roll far a.n ensuing y4dz~ the City, rr3y certify the in.z°ormation do the County bett~een July 1st and August .5th of .the ensuing .year, ~3. CI?~ x ~;e f bx^ Cox~~ec'c 3_C>~'i a.c^ Erx~oY~~ ~ 4fteay ~;I?c xc~1~. P~.....~.....,...e ...~.._.., .,...~.~,...~.~..~.,..n.~......m. __M.. ~.. has bcct~ Gc~.3.vexeu by` tiae C~~ut?fey ~?zc~S.~;or Ltz f:l?e CauriLy `I_'~,z; Ca~.lGc~.a~ (OCLb~.1~x 1~; Revc~,ue and ~'~;a~~.a£~ Cac~e9 ~ec~,ion '2~0~.~ ?, G}~, }x~e t°r~_?.:L b:; Itl~:~G by thC: CUUr~~,y "4U i~~a~~ Cl'Gy ~'Gx' each ~~.`>cd ch.~,r~e ~pec~.al a~;~et3sl~ent arc?cde carx^ao'~ed az.~ delCte~.Q Sa,~.d Ghaxs~e sl?z11. bL ~5-000 fox° each ~.ccatar,i: (ezsse~uz~_et~l'~ a~ pc"z,x~G:~. nun.ber) an 'clze C®unty ~ecu~ed asfies~r~;n'c ~~.~ x"tzx~ t~;hiclz '~:T2~~'{? ~F~ an adrii~;3..Cyi~~ C1C'~1 Gi:~.L~n bx CL?~"l."e;t;~~.Gt~g i 4i7\2~ ~~{ t7~ ~ ~`Vii~ 'W 4 ~~V~. U 1.}i .~.t~4n4/}•.~r~ GA~pF ~4 ~C:r~.rc~ J. Lit~ni c~?ec~ by the C~.tSf~ suet ~ ~ the i'u3:~~?i~h~.n by thW Gi.•iy ~a ~;he Cczun~y a: incarrecsL ar;:c~un'~;e~ ax inct~x°rect parcel niar~~uc~~@ The ~Ill~unt o~ t11o c~-~;~x~;es ~'ox~ rEich cax°~ ec'c~.c~t~~ ~a~.' ~, b~: dod~.t:'i cd by the CaE~s? 4yZ ~ x'~o~, the 'GQL"t}~. ta.`~c~s nx ~;pcc:i ~~1. ~3~c~~Sr:,~ni:u GQ~.~_cC'Geti bSr tllc Cczus~'~,y fox tl?e Cx~;y. ~. 2•~aci~~'~.c;~.~ci.on oa C:~l:).c~ct3.c~>~ deer; anct Ch~:~°:;e~o T~IZe C©E?n'Gy rci;'~`ve~ tl?e r~.~l?~ t;o 3racx~~~,~c oz~ accz~ca~e a.ny chaz~~4fx hex e~.n provided in gxo~ox"~i.an fp cny cl?~~;c~ ~ ' i.n cas~.s i~nc~zxre€i by t~i~ Cc~i~t?~;y ~.n pxov5.d!n~ t;hc sex°v~cc dcac~'cbeci herein, pravideci that ~rx~.iten ncz'v~.ce ©~' .any i..nCY'c'~.ae ors deCZ"e~se i.n char~ett sha~.~. be ~ivcn by the Coun~y to the Ci.i:y can ar be~'ozc f~Ia.,y 15 0~' al?y ye~,x ciu~irt ~hc 'c~rrjt a~ the €~~reer,~enf t 3.4. Term off' A~rec. ~lx ex~.sti.n~ a~xc~ert ent;~ be~C~~aeen the County anti the C~.ty per~;~tin~.n~ to caz~.ection o~ t~.xes and ~pcc3~a_t a~scssm~cntc by 'che Cou~zty f'ox' the Gity sha~.~. be - a~Y - ••f __ - _ - ' _---- - /'-_~s~~ - __-- _ - - - - ---__ .- -- _._ __ _ __._ ~._._ _..___. _ .- -- -_ -- ~--r __ terr,;in~.%ed~•upQn the execution of thi,~ a~;rec~ent. . This A~rcetrFcnt shall can~inue fro~r~ year to year and shall be sub,jeci. to• cas~cel~.ation by either par'cy by gi.vin~ t~~rit%cn notice to the oi:hex~ par'cy of cance7.~.ati.on on or before July 1 of any year duri.n~ ~Che terr:~ of this a~reemcn t . . TId ~d1TI•iESS cdliFi~l4Fs irhe parties have cAUSed this agreement to be executed the first, day above 1•rritten. " COUI~ zY' 0?"' SE1r~ DI>rG0 • fiY ~~~ . cw-r~a Ba~x su~vzs~s • . Approved by the 0aard of Su~er~~csor, _t the Cau"ty yf Sa- D,eg . ~~D _ c,., `~ I Y _ . sir, . o ,i -- - ~ •- - ~~Q~ _ ~a_~s~---_..._~.