Loading...
HomeMy WebLinkAboutAS2- City Clerk CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL-ACT( .=rom: Rachel Clark, City Clerk Subject: Public Hearing and Resolution imposin liens on property located within the Dept: City Clerk' s Office City of San Bernardino for uncollecte Business Registration Division - business registration fees. Date: January 11, 1993 Synopsis of Previous Council action: Previously, a resolution has been presented to the Common Council for authorization to impose liens on certain parcels of property for uncollected business registration fees. This is in accordance with City of San Bernardino Municipal Code 5.04.071 , Failure to file statement (Ord. 3949 g 1, 1980; Ord. 763 g10-D, 1920). City of San Bernardino Municipal Code 5.04.076, Assessments; Delinquent Licenses; Liens (Ord. MC-756, 11-19-90) also pertains. Recommended motion: ''`at the hearing be closed; said resolution be adopted. CLI Signature Contactperson:Roger Davis - Business Registration Ins or Phone: 384-5015 Supporting data attached: Resolution and Exhibit "A" Ward: - FUNDING REQUIREMENTS: Amount: Source: (Acct. No.) (Acct. Descriotion) Finance: uncil Notes: ��Z I RESOLUTION NO. 2 RESOLUTION OF THE CITY OF SAN BERNARDINO IMPOSING LIENS N CERTAIN PARCELS OF REAL PROPERTY LOCATED WITHIN THE CITY OF 3 3AN BERNARDINO FOR UNCOLLECTED BUSINESS REGISTRATION FEES. 4 BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE ITY OF SAN BERNARDINO AS FOLLOWS: 5 SECTION 1. The City of San Bernardino, pursuant to its 6 authority under San Bernardino Municipal Code Chapter 5. 04. 076 7 oes hereby impose liens on the real property described as 8 xhibit "A" , attached hereto and incorporated herein by 9 eference, for uncollected business registration fees and all 10 uture fees and penalties. 11 Due notice was given to the person or persons having an 12 interest in said property and a hearing was held by the Mayor 13 and Common Council to hear protests and to assess the fees 14 imposed on said property. 15 SECTION 2 . The matter having now come before the Mayor 16 nd Common Council for confirmation of the imposition of the 17 iens imposed, the following fees are found to have been 18 ncoliectible after proper notification to the 19 property/bus iness owner pursuant to proceedings under said 20 provisions of the San Bernardino Municipal Code. The 21 statements of fees on file with the City Clerk are hereby 22 onfirmed and adopted as special assessments against the 23 properties listed on Exhibit "A" hereto. 24 25 261 I / 27 28 I RESOLUTION OF THE CITY OF SAN BERNARDINO IMPOSING LIENS N CERTAIN PARCELS OF REAL PROPERTY LOCATED WITHIN THE CITY OF 2 SAN BERNARDINO FOR UNCOLLECTED BUSINESS REGISTRATION FEES. 3 SECTION 3 . The City Clerk is hereby directed to file a 4 certified copy of this resolution with the Auditor of the 5 County of San Bernardino, State of California, directing the 6 aid sum be entered as lien charges against said property as 7 it appears on the current assessment rolls, to be collected at g the same time and in the same manner, subject to the same 9 penalties and interest upon delinquencies, as the general 10 taxes for the City of San Bernardino are collected. The City 11 lerk shall present for recording appropriate notices of the 12 imposition of these liens with the County Recorder. 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27I 28 1 RESOLUTION OF THE CITY OF SAN BERNARDINO IMPOSING LIENS 2 PN CERTAIN PARCELS OF REAL PROPERTY LOCATED WITHIN THE CITY OF AN BERNARDINO FOR UNCOLLECTED BUSINESS REGISTRATION FEES. 3 I HEREBY CERTIFY that the foregoing resolution was duly 4 dopted by the Mayor and Common Council of the City of San 5 ernardino at a meeting thereof, held on 6 he day of , 1992, by the following 7 rote, to wit: $ ouncil Members: AYES NAYS ABSTAIN ABSENT g EESTRADA 10 ILLY 11 rERNANDEZ 12 UDSLEY 13 INOR 14 OPE-LUDLAM 15 ILLER 16 17 City Clerk 18 The foregoing resolution is hereby approved this 19 ay of , 1992. 20 21 22 W.R. Holcomb, Mayor City of San Bernardino 23 pproved as to form 24 and legal content: 25 ames F. Penman ity Attorney 26 27 y 28 I EXHIBIT "A" Assessor's Address - Affected Property Amount of _ Number Owner's Name Assessment 135-161-37 334 West Third Street $2, 794 . 00 ATC Building Company Post Office Box 63931 San Francisco, CA 94163 135-211-26 234 North Arrowhead Avenue $590. 00 Esquire Investments 234 North Arrowhead Avenue San Bernardino, CA 92408 269-171-42 2518 West Base Line Street $570. 00 Fieri Family Trust 408 Tumble Creek Lane Fallbrook, CA 92028 285-751-04 2011 East Highland Avenue $1, 406. 00 Stuart Hackel, Trustee Toby Hackel Trust c/o Specialized Services Post Office Box 491192 Los Angeles, CA 90049 285-551-19 2177 North Dumbarton Avenue $230. 00 JNH Nationwide Investments 4000 Barranca, Suite 100 Irvine, CA 92714 285-551-17 2141 North Dumbarton Avenue $314 . 00 Michael P. Trampe 491 Main Street, #44 Huntington Beach, CA 92648 145-142-27 1530 North "D" Street $410. 00 Simona Jimenez Juan Pelayo & Lordes Pelayo 3743 Oakhill Avenue Los Angeles, CA 90021 145-142-02 1529 North Stoddard Avenue $410. 00 Simona Jimenez Juan Pelayo & Lordes Pelayo 3743 Oakhill Avenue Los Angeles, CA 90021 265-111-18 4280 Third Avenue $250. 00 Jack R. Wagner & Sandra N. Wagner Post Office Box 6371 San Bernardino. CA 92412 265-111-17 4290 Third Avenue $250. 00 Jack R. Wagner & Sandra N. Wagner Post Office Box 6371 _ San Bernardino, CA 92412 i4± 44i 28 9:72 West jeffer-sen Street Ralph -dT Range! &- Sep.& 9?E) West Jefferson S hreet San Bernardine, CA 92430 281-041-43 1050 East Cooley Avenue $1, 090. 00 c/o Kenneth E. Hagen 270 Laguna Road Suite 200 Fullerton, CA 92635 135-111-16 340 West Fourth Street $1, 130. 00 Title Insurance and Trust Company 6300 Wilshire Boulevard, Room 781 Los Angeles, CA 90048 272-132-35 2886 North Del Rosa Avenue $1, 940. 00 Title Insurance and Trust Company 6300 Wilshire Boulevard, Suite 781 Los Angeles, CA 90048 LAW OFFICES KENNETH E. HAGEN SUITE 200 \\ 270 LAGUNA ROAD A PROFESSIONAL CORPORATION FULLERTON, CALIFORNIA 92635 (714) 879-7070 FAX (714)879-4035 OF COUNSEL LOIS R. UELAND NEAL T.CURATOLA March 18 , 1993 C. Buechter City of San Bernardino Business License Division City Clerk' s Office P. O. Box 1318 San Bernardino, Ca 92402 Re: APN 281-041-43 Dear C. Buechter: We are processing the enclosed check in the sum of $1, 090. 00 as payment . of the taxes that you contend are due. We refer you to our previous correspondence objecting to this tax as being impermissibly levied. The payment is being made under protest and we are reserving all rights to seek appropriate relief. Very truly yours, LAW OFFICES OF KENNETH E. HAGEN, INC. By: KENN TH E. HAGEN KEH: lrw Encl. PROPERTY RENTAL / LEA G CITY OF SAN BERNAk_jINO BUSINESS REGISTRATI CERTIF1CIATE APPLICATIC AREA TAX RETURN THIS FORM V ' rJEV, RENEWAL ACCOUNT NO CLASS TYPE RATE YOUR REMITTANCE TO Q,RtiARb�. o(o CITY CLERK, P.O. BOX 1318 SAN BERNARDINO, CA 92402 ` TRANSFER COMPUTER ASSIGNED NO. DATE TAATED EXPIR ION TE CI O CITY CLERK Q S2� o�4 (,/S_ 673 3 300 NORTH "D" STREET 0 � � SAN BERNARDINO, CA 92418 - __ TEL. (714) 384-5302 . - R. Davis TYPE OF PROPERTY OR 384-50'3^ ❑ HOUSE-NO.OF BDRMS. ❑ APT.BLDG-NO.OF UNITS COMPUTATION OF FEES ❑DUPLEX ❑TRIPLEX ❑QUAD ❑COMMERCIAL -JC<DUSTRIAL ❑ RETAIL WAS BUSINESS CONDUCTED IN THE CITY OF SAN 1 ❑OFF BLDG. ❑ OTHER BERNARDINO DURING THE LAST 12 MONTHS? SO.FOOTAGE OF ABOVE PROPERTY -21 BYES ❑NO NO.OF UNITS WITH SMOKE ALARM IF NO,STATE DATE BUSINESS COMMENCED PROPERTY ADDRESS -------------------------------- FEE AMC NAME OF OWNER GROSS RECEIPTS $ FOR PREVIOUS 12 MONTHS $ AREA TAX ^ BUSINESS NAM PENALTY $ 1., $ OTHER TOTAL AMOUNT DUE $ OWNER'S MAIL ADDRESS OWNER'S RESIDENCE MANAGEMENT COMPANY NAME 8 ADDRESS OWNER'S BUSINESS PHONE RESIDENCE PHONE PHONE NO, --- --- -- -- —– SOCIAL SECURITY NO. ASSESSOR PARCEL NO. ON-SITE MANAGER L� PHONE NO. IF PROPERTY IS RESIDENTIAL,ARE RENT LEVELS RESTRICTED AND/OR SUBSIDIZED BY: 4)City Rental Rehabilitation Program? 1)Redevelopment Agency Affordability Covenant? — Yes _ Nc Number of Units: _ Yes _ No Number of Units: 5)City Density Bonus Program? Yes — No Number of Units: 2)Mortgage Revenue Bond Regulatory Agreement? 6)Other City/State/Federal Housing Program(s): _ Yes _ No Number of Units: _ Yes _No Number of Units: 3)Housing Authority Section 8 Program? EXPLAIN: _ Yes _ No Number of Units: FOR CEASED OR SOLD BUSINESSES ONLY I, THE UNDERSIGNED, UNDER PENALTY OF PERJURY, DO HEREBY CERTIFY THAT THE BUSINESS AS STATED ABOVE IS NO LONGE OPERATING IN THE CITY OF SAN BERNARDINO, OR HAS CEASED OPERATION OR WAS SOLD ON THE DAY OF 19 IN THE CITY OF SAN BERNARDINO.IN ADDITION,I UNDERSTAND THAT OPERATING A BUSINESS WITHOUT A VALID BUSINESS REGISTRATIO CERTIFICATE(SAN BERNARDINO MUNICIPAL CODE SECTION 5.04.005)IS A MISDEMEANOR.IF THE BUSINESS WAS SOLD PLEASE PROVIC DATE SOLD,NEW OWNER NAME,MAILING ADDRESS AND TELEPHONE NUMBER. I DECLARE, UNDER THE PENALTY OF PERJURY, THAT THIS APPLICATION HAS BEEN EXAMINED BY ME AND TO THE BEST OF M ` KNOWLEDGE AND BELIEF IS A TRUE,CORRECT AND COMPLETE STATEMENT OF FACTS. I HAVE READ SAN BERNARDINO MUNICIPAL CODE 15.24, PROPERTY MAINTENANCE, AND HEREBY AGREE TO MAINTAIN THi PROPERTY IN ACCORDANCE WITH THE PROVISIONS OF THIS CHAPTER AND ANY AMENDMENTS THERETO. I UNDERSTAND THA BUILDING CODE OR PROPERTY MAINTENANCE VIOLATIONS MAY RESULT IN THE REVOCATION OF THIS BUSINESS REGISTRATION CERTIFICATE I FURTHER UNDERSTAND THAT IT IS UNLAWFUL TO DEMAND OR RECEIVE PAYMENT OF RENT FOR ANY BUSINESS WHICH HAS NO OBTAINED A BUSINESS REGISTRATION CERTIFICATE. PERSONAL SIGNATURE(X) FOR OFFICE USE ONLY ZONING CONSISTENCY REVIEW YES E] NO❑ PROCESSED BY ON: 3 • - _ �: LunchVhagon1890e P ti" N 9 z A T TN: C. Bue cchter BUSINESS LICENSE DIVISION CITY CLERK'S OFFICE P. O. Box 1318 San Bernardino, CA 92402-1318 -------------_� TMS CHECK TM 13 pELIVERED IN CONNECTION DATE WITH TM FOLLOWING ACCOUNT S AMOUNT KING INDUSTRIAL PARK 26872 CALLE HERMOSA 549 CAPISTRANO BEACH, CA 92624 16-24/669 19 q 72—20(7j PAY TO TH -�--� ORDER OF TOTAL Of INVOICES s/4,y� LESS %DISCOUNT FULLERTON OFFICE LESS WELLS FARGO BANK DOLLARS NATIONAL ABBOOIATION GUNA TOTAL�ONS FULLER70 L CALIFORNIA 92633 AMOUNT OF.CHECK E RAL PART R 119000549n' �i; 1 2 2000 24 7i;0669 0 23B 55n' GENERAL PAR NER s1 1 PROOF OF SERVICE 2 (Section 1013a, 2015. 5 C.C.P. ) 3 4 STATE OF CALIFORNIA,COUNTY OF ORANGE 5 6 I am employed in the County of Orange, State of California. I am over the age of 18 and am not a party to the within action; 7 my business address is 270 Laguna Road,Suite 200,Fullerton,CA 92635. 8 On March 18, 1993,I served the foregoing document(s)described as LET'T'ER DATED MARCH 18, 1993 ADDRESSED TO C. BUECHTER, CITY OF SAN BERNARDINO,BUSINESS LICENSE DIVISION FORWARDING CHECK IN THE SUM OF 9 $1,090.00 on the interested party(s) in this action: 10 11 BY MAIL OR PERSONAL SERVICE 12 13 XX by placing a true copy thereof enclosed in a sealed envelope addressed as follows: 14 C BUECHTER 15 CITY OF SAN BERNARDINO BUSINESS LICENSE DIVISION 16 CITY CLERKS OFFICE 17 PO BOX 1318 SAN BERNARDINO,CA 92402 18 (BY MAIL) I deposited such envelope with postage thereon fully prepaid in the United States mail at facility regularly maintained 19 by the United States Postal Service at Fullerton,California. 20 21 XX (BY MAIL) I am"readily familiar"with this firm's practice of collection and processing correspondence for mailing. Under that 22 practice it is deposited with U.S.Postal Service on that same day with postage thereon fully prepaid at Fullerton,California in the ordinary course of business. I am aware that on motion of the party served,a service is presumed invalid if postal cancella-tion date is more than 23 one day after date of deposit for mailing in affidavit. 24 25 (BY PERSONAL SERVICE) By personally delivering copies to the person served. 26 27 (BY PERSONAL SERVICE) I delivered such envelope by hand to 28 BY FACSIMILE 29 30 (BY FACSIMILE) By sending a copy of said document by facsimile machine for instantaneous transmittal via telephone line 31 to the offices of the address(es) listed above using the following telephone number(s): 32 1 I declare under penalty of perjury that the foregoing is true and correct. Executed on March 18, 1993,at Fullerton, California. 33 34 35 LUANA R. WASHINGTON �A�14�/GGG�� 36 Type or Print Name (Signature) LAW OFFICES KENNETH E. HAGEN \\ Rachel Clark, City Clerk A PROFESSIONAL CORPORATION City of San Bernardino December 17 , 1992 Page 2 I would also suggest that any attempt to lien the real estate without a judgment on the issue, would likewise be improper and tortious; however, if you have received judicial approval for such a lien procedure, I would appreciate a courtesy copy of such an opinion for review. Further, I find it particularly troublesome that the City would attempt to label without notice and hearing, the non-resident owner of a single tenant industrial building, as a criminal for the non- payment of a gross income tax. I would hope that upon review, the City would voluntarily agree that under the facts applicable to this Limited Partnership, the tax is inapplicable. If you need any further information, I will endeavor to promptly respond to your request. Your early response will be appreciated. Thank you. Very truly yours, LAW OFFICES OF KENNETH E. HAGEN, INC. .w� EY . , KENNETH E. HAGEN KEH: lrw Encl . LAW OFFICES KENNETH E. HAGEN SUITE 200 \\ 270 LAGUNA ROAD A PROFESSIONAL CORPORATION FULLERTON, CALIFORNIA 92635 (714) 879.7070 FAX (714) 879-4035 OF COUNSEL LOIS R UELAND NEALT. CURATOLA December 17 , 1992 Rachel Clark, City Clerk City of San Bernardino P. O. Box 1318 San Bernardino, Ca 92402 Re: APN 281-041-43 Dear Ms. Clark: I am writing to you as the attorney for King Industrial Park, a California Limited Partnership, which owns the industrial building located on subject parcel. Your registered letter dated December 11, 2.992 was sent to my law office address and signed for by my secretary. My client ' s building is leased, and remains leased to a tenant. The Partnership is nothing more than an absentee landlord under a triple net lease to a single tenant, requiring the tenant to pay the appli- cable taxes. The tenant has already paid and maintains a business license with the City, and it pays the property taxes. The Partnership ' s business location, and the residence of the General Partners, are all in Orange County. There is no on-site management. The tenant sends his checks to Orange County and they are processed here. The Partnership pays its business tax locally in Orange County. Notwithstanding the ordinance which may have been passed in July 1992 , please be advised that the attempt to tax the business income of non-resident business merely because it owns a parcel of indus- trial property, is in my opinion, impermissible. If it is a property tax, it would violate Proposition 13 . If it is a tax on gross income, it is difficult to see how this Partnership is any different than the entity that provides insurance on the building, or the lender who holds the mortgage. Neither are taxed under your ordinance. Neither pays such a :.ax, and neither shouted zhls Partnership. If you have any case law upholding your gross income tax, I would appreciate receipt of same.