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Home My WebLink AboutCC AG PKT 2015-07-27 #G AGENDA STAFF REPORT DATE: July 27, 2015 TO: Honorable Mayor and City Council THRU: Jill R. Ingram, City Manager FROM: Victoria L. Beatley, Director of Finance/City Treasurer SUBJECT: COUNTY OF ORANGE COLLECTION AGREEMENT SUMMARY OF REQUEST: That the City Council adopt Resolution No. 6586 approving the Agreement between the City of Seal Beach and the County of Orange for Collection of Special Taxes, Fees, Charges, and Assessments, and authorize the City Manager to execute on behalf of the City. BACKGROUND : Sections 51800, 29142, and 29304 of the State of California Government Code provides for the collection of taxes and assessments by a county for any special assessments levied upon land or real property by any city, county, or other public corporation. The County of Orange (County) annually collects fees associated with five Community Facilities Districts and Street Lighting District (Districts) in the City of Seal Beach (City). These special taxes and assessments are collected on the property tax bill for property owners of these Districts. The County of Orange Collection Agreement (Agreement) outlines the respective roles of the County and the City with regard to this process and provides for compensation to the County for this service. The following lists the community facilities districts and street lighting district in Seal Beach for which the County currently collects special taxes and assessments on the annual property tax bills for property owners on behalf of the City: • Community Facilities District No. 2002-01 • Community Facilities District No. 2002-02 • Community Facilities District No. 2005-01 • Community Facilities District No. 2005-01 Services • Street Lighting District No. 1 Agenda Item G This agreement will only need to be executed one time and will remain in place until cancelled. ENVIRONMENTAL IMPACT: There is no environmental impact related to this item. LEGAL ANALYSIS: The City Attorney has reviewed and approved as to form. FINANCIAL IMPACT: The compensation provided to the County of Orange under this Agreement is .30% of the original value for each special tax, fee, or assessment that is to be collected on the County tax rolls by the County for the City. The compensation to the County of Orange for Fiscal Year 2015 — 2016 is estimated at $3,686.56. This amount is retained by the County before the balance of the levy is provided to the City. RECOMMENDATION: That the City Council adopt Resolution No. 6586 approving the Agreement between the City of Seal Beach and the County of Orange for Collection of Special Taxes, Fees, Charges, and Assessments, and authorize the City Manager to execute on behalf of the City. SUBMITTED BY: NOTED AND APPROVED: .. Vic +aria L. Beatley Jill Ingram, City Maojer Director of Finance/City Trelsurer Attachments: A. Resolution No. 6586 B. Agreement Cover Letter C. Agreement for Collection of Special Taxes, Fees, Charges and Assessments Page 2 RESOLUTION NUMBER 6586 A RESOLUTION OF THE SEAL BEACH CITY COUNCIL APPROVING AN AGREEMENT WITH THE COUNTY OF ORANGE FOR COLLECTION OF SPECIAL TAXES, FEES, CHARGES,AND ASSESSMENTS THE SEAL BEACH CITY COUNCIL DOES HEREBY RESOLVE: Section 1. The City Council hereby approves the Agreement between the City of Seal Beach and the County of Orange for the collection of special taxes, fees, charges, and assessments. Section 2. The Council hereby directs the City Manager to execute the Agreement. PASSED, APPROVED, AND ADOPTED by the Seal Beach City Council at a regular meeting held on the 27th day of Jam, 2015 by the following vote: AYES: Council Members NOES: Council Members ABSENT: Council Members ABSTAIN: Council Members Mayor ATTEST: City Clerk STATE OF CALIFORNIA } COUNTY OF ORANGE } SS CITY OF SEAL BEACH } I, Tina Knapp, City Clerk of the City of Seal Beach, do hereby certify that the foregoing resolution is the original copy of Resolution Number 6586 on file in the office of the City Clerk, passed, approved, and adopted by the City Council at a regular meeting held on the 27th day of Jam, 2015. City Clerk ` nt B R I ' H. NVOOILERY, CPA ��'� ry June 5, 2015 TO: Cities and Special Districts ATTENTION:. Finance Directors/Managers SUBJECT: 2015-16 Direct Charges (Special Assessments) This is our annual request for information for adding direct charges (special assessments) to the 2015-16 Secured Property Tax Roll. The attached instructions outline the procedures to be followed and the required format of the direct charge (special assessment) data. If your city/special district contracts with a private consultant for preparation of your direct charge (special assessment) information ensure that your contractor receives a copy of this package. Please note that an agreement for the placement of direct charges (special assessments) on the property tax roll is now required and must be signed and submitted with the required governing body authorization. This letter, instructions, and attachments will be available on the Auditor-Controller's Property Tax Accounting website: http://ac-ocgov.com/info/accounting/ If you have any questions, please contact Todd Arnold at (714)834-2609 todd.arnold @ac.ocgov.com, or Frank Davies at (714)834-3015 frank.davies @ac.ocgov.com. Your timely cooperation is greatly appreciated., Z_,/V( Eric H. Woolery Auditor-Controller A:P 1:R V'V,AiA RG'bC:d'0 2(Y � ",'i�Al14fA,A, ORt fl A,Y2,1C)1 "IIB{.JP411 i°1 4tl KA 2450 AX r`,'4,4 vv ou&^�Y, 1 a iiL- Jd.c' my q onV fi]�c cut a�nsv's:;gw�i�irt Attachment C AGREEMENT FOR COLLECTION OF SPECIAL TAXES,FEES,CHARGES AND ASSESSMENTS THIS AGREEMENT is made and entered into this -28th...-- day of_July_, 2015_by and between the COUNTY OF ORANGE, a political subdivision of the State of California, hereinafter referred to as"County" and City of Seal Beach ,hereinafter referred to as `District". RECITALS The following recitals are a substantive part of this Agreement: 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 a 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; 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 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; and WHEREAS, Section 51800 of the Government Code provides for the County to collect special assessments on County property tax rolls for cities and districts located in the County, and to enter into an agreement regarding the amount of compensation to be paid to the County for the collection of such assessments; and WHEREAS, when requested by District, it is in the public interest that the County collect on the County tax rolls the special taxes, fees, and assessments for District. NOW, THEREFORE, IT IS AGREED by and between the parties hereto as follows: AGREEMENT 1. Collection Services. County agrees, when requested by District as hereinafter provided, or as required by law, to collect on the County tax rolls the special taxes, fees, and assessments of District, and of each zone or improvement District thereof. 2. Transmission of Information. When County is to collect District's special taxes and assessments, District agrees to notify the Orange County Auditor-Controller of the Assessor's parcel Attachment C numbers and the amount of each special tax, fee, or assessment to County, and including, but not limited to, any act of omission or assessment to be so collected. 3. Certification by the District. The District shall certify to the Orange County Auditor-Controller 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.. 4. Verification by District. It shall be the obligation of the District prior to the time of delivery to the Orange County Auditor-Controller of the fixed charge special assessment roll to check the County Secured Assessment Roll after it is filed by the Orange County Assessor with the Orange County Auditor-Controller 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 Assessment Roll. Any changes in special assessment data previously certified to the Orange County Auditor-Controller by the District,which changes occur as a result of such verification, shall be certified by the District to the Orange County Auditor- Controller . 5. Collection Fee. County will charge the sum of 0.30 percent (0.30%) of the original value for each special tax, fee, or assessment that is to be collected on the County tax rolls by the County for the District. 6. Charge for Revision of Assessment. After the roll has been delivered by the Orange County Auditor-Controller to the Orange County Tax Collector the County will charge the District for each fixed charge special assessment changed or deleted. Said charge shall be $15.00 for each assessment or parcel number placed on the County Secured Assessment Roll. Payment shall be submitted to the Orange County Auditor-Controller with the request for the change or deletion. 7. Modification of Collection Fees and Charges. 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 any year during the term of the Agreement. 8. Authority for Levy and Compliance with Law. District warrants that the taxes, fees, or assessments imposed by District and collected pursuant to this Agreement comply with all requirements of state law, including but not limited to Article XIIIC and XIIID of the California Constitution(Proposition 218). 9. Release. District hereby releases and forever discharges County and its officers, agents and employees from any and all claims, demands, liabilities, costs and expenses, damages, causes of action, and judgments, in any manner arising out of District's responsibility under this agreement, or other action taken by District in establishing a special tax, fee, or assessment and implementing collection of special taxes or assessments as contemplated in this agreement, including but not limited, any required remedial action in the case of delinquencies in such assessment payments or the issuance, sale, or administration of any bonds issued in connection with the District's program. 2 Attachment C 10. Indemnification. District agrees to and shall defend, indemnify and save harmless County and its officers, agents and employees ("indemnified parties") from any and all claims, demands, liabilities, costs and expenses. damages, causes of action, and judgments, in any manner arising out of any of District's responsibility under this agreement, or other action taken by District in establishing a special tax, fee, or assessment and implementing collection of special taxes, fees, or assessment as contemplated in this agreement, including but not limited, any required remedial action in the case of delinquencies in such assessment payments or the issuance, sale, or administration of any bonds issued in connection with the District's program. 11. Cooperation. District agrees that its officers, agents and employees will cooperate with County by answering inquiries made to District by any person concerning District's special tax, fee, or assessment, and District agrees that its officers, agents and employees will not refer such individuals making inquiries to County officers or employees for response. 12. Assi ng ment. District shall not assign or transfer this agreement or any interest herein and any such assignment or transfer or attempted assignment or transfer of this agreement or any interest herein by District shall be void and shall immediately and automatically terminate this agreement. 13. Term of Agreement. All existing agreements between the County and 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 subject to cancellation by either party by giving written notice to the other party of cancellation prior to July 1 st of the preceding fiscal year. 14. Waiver. County or District's waiver of breach of any one term, covenant, or other provision of this agreement, is not a waiver of breach of any other term,nor subsequent breach of the term or provision waived. IN WITNESS WHEREOF,the Parties hereto have signed this Agreement as of the day and year first above written. City of Seal Beach ,DISTRICT By: Its: City Manager COUNTY OF ORANGE By: Its: 3 Attachment C APPROVED AS TO FORM: By: Craig A. Steele , Counsel to District By: „Deputy County Counsel 4