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Home My WebLink About2008-396 " (IMPORTANT NOTE: RESOLUTION RESCINDED BY RESOLUTION 2008-423) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 RESOLUTION NO. 2008-396 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING A TOLLING AGREEMENT BETWEEN THE CITY OF SAN BERNARDINO AND THE COUNTY OF SAN BERNARDINO CONCERNING PROPERTY TAX ADMINISTRATION FEES. BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS: SECTION 1. The City Manager of the City of San Bernardino is hereby authorized and directed to execute on behalf of said City, a Tolling Agreement between the County of San Bernardino and the City of San Bernardino concerning Property Tax Administration fees, which is attached hereto, marked Exhibit "A", and incorporated herein by reference as fully as though set forth at length. SECTION 2. The authorization to execute the above-referenced Tolling Agreement is rescinded if the parties to the agreement fail to execute it within ninety (90) days of the passage of this resolution. III III III III III III III III III III 2008-396 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO AUTHORIZING A TOLLING AGREEMENT BETWEEN THE CITY OF SAN BERNARDINO AND THE COUNTY OF SAN BERNARDINO CONCERNING PROPERTY TAX ADMINISTRATION FEES. I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor joint and Common Council of the City of San Bernardino at a regular meeting thereof, held on the 20th day of October , 2008, by the following vote, to wit: Council Members: AYES NAYS ABSTAIN ABSENT ESTRADA x BAXTER x BRINKER x x DERRY KELLEY x JOHNSON x x MCCAMMACK CRo.dul h.~ City Clerk The foregoing resolution is hereby approved this .2;2.M day of October 2008. ~ Approved as to form: JAMES F. PENMAN, City Attorney By: ~ ? fe/J1-~___ o TOLLING AGREEMENT .,;,~:):'l.' ',~::: :!'~:~'-;:::',:>':':'. .'.;"_:<.'.~ :"-;~_i\(,...'_ ;Exj:1i6It';~~ 1 This Tolling Agreement is entered into 'this day of . ".,,_." 2 , 2008 by and between the County of San Bernardino ("COUNTY") and the 3 City of San Bernardino ("CITY" or "San Bernardino"). 4 WITNESSETH: 5 6 7 8 9 10 WHEREAS, a dispute has arisen between the City and the County regarding the amount of property tax administration fees charged by the County and its County AssessorlTax Collector to cities, beginning in fiscal year 2006/2007 and continuing through fiscal year 2007/2008, pursuant to Revenue and Taxation Code sections 95.3 and 97, in light of the provisions of Revenue and Taxation Code sections 97.68 and 97.70. The City 11 12 contends that the County has charged more for property tax administration fees than its 13 14 statutory mandate allows, whereas the County contends that it has charged property tax administration fees within the statutory authority (the "Administrative Fees Dispute"). 15 WHEREAS, that same Administrative Fees Dispute has arisen between the 16 County and many other cities located within the County, and has also arisen between other 17 18 California counties and many cities within those counties' territory. 19 WHEREAS, conflicting legal opinions as to the Administrative Fees Dispute 20 have been rendered by various state and local agencies and their counsel. 21 22 23 24 25 26 WHEREAS, many California cities have filed claims against counties seeking reimbursement for alleged overcharges of property tax administration fees, and litigation between cities and counties over the Administrative Fees Dispute has been threatened and has been filed or is imminent in the County of Los Angeles and possibly other jurisdictions. WHEREAS, the City and the County wish to preserve their respective rights 27 concerning the Administrative Fees Dispute but want to avoid duplicative and potentially 28 wasteful litigation of an issue that will likely be resolved in other litigation. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 TOLLING AGREEMENT NOW, THEREFORE, the parties hereto agree as follows: 1. All general and specific statute of limitations on the time within which the City ma file a claim under the Tort Claims Act or any applicable claims statute or County ordinance, challenging the County pursuant to the Administrative Fees Dispute, and lor claiming damages therefore, shall be, and hereby is, tolled and extended until the earlier of (a) three years from the date of this Tolling Agreement or (b) date of a final judgment or opinion by a California court of competent jurisdiction adjudicating the Administrative Fees dispute between the County of Los Angeles and any city therein, or between any other California county and cities or (c) termination of this Agreement as hereinafter set forth. The County does hereby waive any defense of statute of limitations, laches, or other time related defense, to the filing of a claim by the City arising from the Administrative Fees Dispute when such claim is filed consistent with the tolling period described herein. 2. All general and specific statute of limitations on the time within which the City may commence an action under the Tort Claims Act, any mandate proceeding, or any applicable statute or County ordinance, to challenge the County pursuant to the Administrative Fees Dispute, and/or claiming damages therefore, shall be, and hereby is, tolled and extended for a period equal to the time for commencement of claims described immediately above plus the time for processing of any claim which is a requisite precursor to the Commencement of an action. The County does hereby waive any defense of statute of limitations, laches, or other time related defense, to the commencement of an action by the City arising from the Administrative Fees Dispute when such action is commenced consistent with the tolling period described herein. 3. Upon the expiration of the tolling period described hereinabove, the City shall be entitled to file such claim or commence such action as it may deem appropriate. The date of 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 TOLLING AGREEMENT expiration of the tolling period shall be the date upon which the time for filing a claim or commencing an action by the City shall commence to run. 4. Each party represents and warrants that the individuals executing this Tolling Agreement on each party's behalf possess full authority to execute this agreement and to settle and compromise all claims settled and compromised by this agreement. 5. This Tolling Agreement contains the entire agreement of the parties and supersedes any and all prior or contemporaneous understandings, negotiations, representations, promises and agreements, oral or written, by or between the parties with respect to the matters set forth in this Tolling Agreement. This Tolling Agreement shall not be amended, modified, or otherwise changed except by a writing duly signed by authorized representatives of each party. 6. In entering into this Tolling Agreement, each party has had the opportunity to consult with and rely upon the advice of the attorneys of its own choice. Each party represents and warrants that the terms of this Tolling Agreement have been completely read by and explained to it by its attorneys, and that those terms are fully understood and voluntarily accepted by it. Accordingly, any rule oflaw, including but not limited toSection 1654 of the California Civil Code, or any other statutes, legal decisions, or common law principles of similar effect, which would require interpretation of ambiguities in this Tolling Agreement against the party that has drafted it are of no application and are expressly waived. 7. This Tolling Agreement shall be construed and interpreted in accordance with the laws of the State of California. 8. This Tolling Agreement shall become effective upon execution by all parties. This agreement may be executed in counterparts, each of which shall be deemed to be an original and all of which shall be deemed to constitute one and the same document. 9. Either party may terminate this Agreement by providing written notice to the other 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 TOLLING AGREEMENT 1 2 party at least ninety (90) days before the date of termination. The amount of time tolled prior to the date of termination pursuant to this Agreement shall not be affected by suc 3 4 5 6 termination. Any applicable statute of limitations shall continue to toll during the 90 days. The date of expiration of the tolling period shall be the date upon which the time for filing claim or commencing an action by the City shall commence to run. 7 IN WITNESS THEREOF, the parties hereto have executed this Tolling Agreement on 8 9 10 the day and date set forth below. Date: October ,2008 COUNTY OF SAN BERNARDINO By: Date: October ,2008 CITY OF SAN BERNARDINO By: Lori Sassoon, Acting City Manager Approved as to Form JAMES F, PENMAN, City Attorney Approved as to Form County Council By: