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. CitY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: ROGER G. HARDGRAVE Subject: Approval of Agreements with the County of
San Bernardino --- Collection of Annual
Assessments on County Property Tax Rolls
File No.: 14.40-GEN
Dept: Public Works I Engineering
Date:
May 19, 1997
C.71GINAL
Synopsis of Previous Council Action:
08-22-67 - Resolution No. 8785 was adopted authorizing execution of Contract between the City and County of
San Bernardino concerning charges for the collection of assessments or assessment taxes.
MAY 22 1997
Recommended Motion:
Adopt Resolution.
cc : Fred Wilson, Acting City Administrator
Barbara Pachon, Director of Finance
Jim Penman, City Attorney
Contact Person: Les Fo!!assy
Supporting data attached: Staff Report, Resolution & Agreements
Phone:
5026
All
Ward:
FUNDING REQUIREMENTS:
Amount: NI A
Source (Accl. No.)
(Accl. Description)
Finance:
Council Notes:
Res 97- ! & 2.
06-02-97
€lIED
Agenda Item No. 13
CI:TV.OF SAN BERNARDINO. REQUEST FOR COUNCIL ACTION
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STAFF REPORT
The County of San Bernardino has been collecting the annual assessments for the various assessment districts of
the City on the County Tax Rolls through a prior Agreement approved on 8/22/67. Due to the passage of
Proposition 218 last fall, the County felt it was important to include some language in the agreements that all
assessments levied by the City are in compliance with the provisions of Proposition 218. These agreements will
replace the existing agreement.
There are two agreements necessary to be executed. One covers all of the assessments for the City's various
assessment districts, and the other is for Communities Facilities District (CFD) 995, which in a technical sense
is not an assessment, but a special tax. Thus, the need for two separate agreements.
We recommend that the agreements be approved.
URGENCY: It is imperative that the agreements be executed and returned to the County in a timely manner
so they may do the necessary processing prior to the County accepting the 1997/98 Assessment Rolls.
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AGREEMENT FOR COLLECTION OF SPECIAL
TAJCES,FEES,~ASSESSMENTS
TInS AGREEMENT is made and entered into this day of , 19 97 , by
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and between the COUNTY OF SAN BERNARDINO, hereinafter referred to as "County" and the
City of San Bernardino, hereinafter referred to as "District".
WITNESSETH:
WHEREAS, Government Code Sections 29304 and 51800 authorize the County to recoup its
collection costs when the County collects taxes, fees, or assessments for any school district, special
district, zone or improvement district thereof; and
WHEREAS, the District and County have determined that it is in the public interest that the
County, when requested by District, 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:
1. County agrees, when requested by District as hereinafter provided to collect on the
County tax rolls the special taxes, fees, and assessments of District, and of each zone or improvement
District thereof.
2. When County is to collect District's special taxes, fees, and assessments, District agrees
to notify in writing the Auditor-Controller (222 W. Hospitality Lane, San Bernardino, CA 92415) of
the County on or before the 10th day of August of each fiscal year of the Assessor's parcel numbers
and the amount of each special tax, fee, or assessment to be so collected. Any such notice, in order to
be effective, must be received by the Auditor-Controller by said date.
3. County may charge District an amount per parcel for each special tax, fee, or
assessment that is to be collected on the County tax rolls by the County for the District, not to exceed
County's actual cost of collection.
4. 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 lirnited to,
Articles XIIIC and XIIID of the California Constitution (proposition 218).
5. 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
05/19/97
EXHIBIT "A"
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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, fees or assessments as contemplated in this agreement.
6. The County Auditor/Controller has not determined the validity of the taxes or
assessments to be collected pursuant to this contract, and the undersigned District hereby assumes any
and all responsibility for making such a determination. The undersigned District agrees to indemnify,
defend and hold harmless the County and its authorized officers, employees, agents and volunteers
from any and all claims, actions, losses, damages, and/or liability arising out of this contract or the
imposition of the taxes or assessments collected pursuant to this contract, and for any costs or expenses
incurred by the County on account of any claim therefore, except where such indemnification is
prohibited by law. If any judgment is entered against County or any other indemnified party as a result
of action taken to implement this Agreement, District agrees that County may offset the amount of any
judgment paid by County or by any indemnified party from any monies collected by County on
District's behalf, including property taxes, special taxes, fees, or assessments. County may, but is not
required to, notify District of its intent to implement any offset authorized by this paragraph.
7. 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 is officers, agents and employees will not refer such individuals
making inquiries to County officers or employees for- response.
8. 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
9. This agreement shall be effective for the 19 -2Z. fiscal year and shall be automatically
renewed for each fiscal year thereafter unless terminated as hereinafter provided.
10. Either party may terminate this agreement for any reason upon thirty days written notice
to the other party. The County Auditor/Controller shall have the right to exercise County's right and
authority under this contract including the right to terminate the contract.
11. County's waiver of breach of anyone 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.
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12. Each person signing this agreement represents and warrants that he or she has been fully
authorized to do so.
IN WITNESS WHEREOF, the parties hereto have executed this agreement as of the day and
year first above written.
District: City of San Bernardino
APPROVED AS TO FORM
AND LEGAL CONTENT.
James F. Penman,
City Attorney
~ l-b.--
By:
Printed or typed Name:
Title:
Date:
SAN BERNARDINO COUNTY
AUDITOR/CONTROLLER-RECORDER
By:
Printed or typed Name:
Title:
Date:
...H.~_._._"',,,,;,..___.....~
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AGREEMENT FOR COLLECTION OF SPECIAL
TAXES, FEES, AND ASSESSMENTS
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TInS AGREEMENT is made and entered into this day of , 19~, by
and between the COUNTY OF SAN BERNARDINO, hereinafter referred to as "County" and the
City of San Bernardino h inafte fi d "D""
em QQC; , ere r re erre to as lstrict.
WITNESSETH:
WHEREAS, Government Code Sections 29304 and 51800 authorize the County to recoup its
collection costs when the County collects taxes, fees, or assessments for any school district, special
district, zone or improvement district thereof; and
WHEREAS, the District and County have determined that it is in the public interest that the
County, when requested by District, 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:
1. County agrees, when requested by District as hereinafter provided to collect on the
. County tax rolls the special taxes, fees, and assessments of District, and of each zone or improvement
District thereof,
2. When County is to collect District's special taxes, fees, and assessments, District agrees
to notify in writing the Auditor-Controller (222 W. Hospitality Lane, San Bernardino, CA 92415) of
the County on or before the 10lll day of August of each fiscal year of the Assessor's parcel numbers
and the amount of each special tax, fee, or assessment to be so collected. Any such notice, in order to
be effective, must be received by the Auditor-Controller by said date.
3. County may charge District an amount per parcel for each special tax, fee, or
assessment that is to be collected on the County tax rolls by the County for the District, not to exceed
County's actual cost of collection.
4. 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,
Articles XIIIC and XIIID of the California Constitution (proposition 218).
5. 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
.
05/19/97
EXHIBIT "B"
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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, fees or assessments as contemplated in this agreement.
6. The County Auditor/Controller has not determined the validity of the taxes or
assessments to be collected pursuant to this contract, and the undersigned District hereby assumes any
and all responsibility for making such a determination. The undersigned District agrees to indemnify,
defend and hold harmless the County and its authorized officers, employees, agents and volunteers
from any and all claims, actions, losses, damages, and/or liability arising out of this contract or the
imposition of the taxes or assessments collected pursuant to this contract, and for any costs or expenses
incurred by the County on account of any claim therefore, except where such indemnification is
prohibited by law. If any judgment is entered against County or any other indemnified party as a result
of action taken to implement this Agreement, District agrees that County may offset the amount of any
judgment paid by County or by any indemnified party from any monies collected by County on
District's behalf, including property taxes, special taxes, fees, or assessments. County may, but is not
required to, notify District of its intent to implement any offset authorized by this paragraph.
7. 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 is officers, agents and employees will not refer such individuals
making inquiries to County officers or employees for response.
8. 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
9. This agreement shall be effective for the 19 97 fiscal year and shall be automatically
renewed for each fiscal year thereafter unless terminated as hereinafter provided.
10. Either party may terminate this agreement for any reason upon thirty days written notice
to the other party. The County Auditor/Controller shall have the right to exercise County's right and
authority under this contract including the right to terminate the contract.
11. County's waiver of breach of anyone 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.
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12. Each person signing this agreement represents and warrants that he or she has been fully
. authorized to do so.
IN WIlNESS WHEREOF, the parties hereto have executed this agreement as of the day and
year first above written.
CITY OF SAN BERNARDINO
District: CFD 995
APPROVED AS TO FORM
AND LEGAL CONTEI*T.
By:
Printed or typed Name:
Title:
Date:
.
James. F. Penman.
City Attorney
By7 lt~ ? ~~~
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SAN BERNARDINO COUNTY
AUDITOR/CONTROLLER-RECORDER
By:
Printed or typed Name:
Title:
Date:
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