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HomeMy WebLinkAboutResolution 2022-117 N.C.S. 07/11/2022 Resolution No. 2022-117 N.C.S. Page 1 Resolution No. 2022-117 N.C.S. of the City of Petaluma, California DELEGATING AUTHORITY TO THE CITY MANAGER TO EXECUTE AN AGREEMENT WITH THE COUNTY OF SONOMA FOR THE COLLECTION OF SPECIAL TAXES, FEES, AND ASSESSMENTS WHEREAS, California Government Code Section 51800 authorizes a city and county to enter into an agreement in which the county assumes responsibility for the collection of any special assessments levied by the city. The special assessments may be collected at the same time and in the same manner as county; and WHEREAS, Government Code Section 29304 allows a City levying special assessment taxes upon real property to enter into an agreement with the county that collects the taxes; and WHEREAS, the City has been an agreement with the County since 2008 to collect special taxes, fees and assessments; and WHEREAS, This Agreement is necessary for the City to recover its costs for programs such as administering the City’s Assessment Districts and weed abatement program.; and WHEREAS, this action is exempt from the requirements of the California Environmental Quality Act (CEQA) in accordance with CEQA Guidelines Section 15378, as approving an agreement with the County to collect assessments does not meet CEQA's definition of a “project,” because the action does not have the potential for resulting in either a direct physical change in the environment or a reasonably foreseeable indirect physical change in the environment, it is a fiscal activity which does not involve commitment to any specific project, and because the action constitutes organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Petaluma as follows: 1. Declares the above recitals are hereby declared to be true and correct and are incorporated into this resolution as findings of the City Council. 2. Finds that this action is exempt from the requirements of the California Environmental Quality Act (CEQA) in accordance with CEQA Guidelines Section 15378, as approving an agreement with the County to collect assessments does not meet CEQA's definition of a “project,” because the action does not have the potential for resulting in either a direct physical change in the environment or a reasonably foreseeable indirect physical change in the environment, it is a fiscal activity which does not involve commitment to any specific project, and because the action constitutes organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment. 3. Authorizes the City Manager to execute an Agreement with the County of Sonoma for Tobacco Retail License administration services, in a form substantially similar to the draft MOU attached hereto as Exhibit A. DocuSign Envelope ID: A6B5F933-DC22-45FC-B83F-463E2A0A661E Resolution No. 2022-117 N.C.S. Page 2 Under the power and authority conferred upon this Council by the Charter of said City. REFERENCE: I hereby certify the foregoing Resolution was introduced and adopted by the Council of the City of Petaluma at a Regular meeting on the 11th day of July 2022, by the following vote: Approved as to form: __________________________ City Attorney AYES: Mayor Barrett; Vice Mayor Pocekay, Barnacle, Fischer, Healy, King, McDonnell NOES: None ABSENT: None ABSTAIN: None ATTEST: ______________________________________________ City Clerk ______________________________________________ Mayor DocuSign Envelope ID: A6B5F933-DC22-45FC-B83F-463E2A0A661E Resolution No. 2022-117 N.C.S. Page 3 EXHIBIT A Draft Agreement with the County City of Petaluma Direct Charge Agreement DocuSign Envelope ID: A6B5F933-DC22-45FC-B83F-463E2A0A661E 1 AGREEMENT FOR COLLECTION OF SPECIAL TAXES, FEES, AND ASSESSMENTS THIS AGREEMENT is made and entered into this day of , 20 , by and between the COUNTY OF SONOMA, a political subdivision of the State of California, hereinafter referred to as "County" and the CITY OF PETALUMA, a municipal corporation of the State of California, hereinafter referred to as "City". WITNESSETH: WHEREAS, state law authorizes 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, when requested by City, it is in the public interest and efficient that the County collect for City the special taxes, fees, and assessments imposed on parcels subject to real property tax; NOW, THEREFORE, IT IS AGREED by and between the parties hereto as follows: 1.County agrees, when requested by City as hereinafter provided, or as required by law, to collect on the County tax rolls the special taxes, fees, and assessments (hereinafter collectively referred to as "Charges") of City, and of each zone or improvement district thereof, except as follows: (1) Tax bills will not be generated for Charges imposed on parcels exempt from real property taxation because of low value when the total amount of the tax bill is $10 or less. Charges on all parcels exempt from real property taxation because of low value that are unpaid at the end of the fiscal year will be removed from the tax roll and referred to the City for further collection efforts. (2) Tax bills will not be generated for Charges imposed on parcels that are immune or otherwise exempt from real property taxation when the total amount of the tax bill is $10 or less. Charges on all parcels that are immune or otherwise exempt from real property taxation that are unpaid at the end of the fiscal year will be removed from the tax roll and referred to the City for further collection efforts. 2.When County is to collect City's Charges, City agrees to notify the Auditor- Controller 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 Charge to County. To be effective, the notice must be received by the Auditor-Controller by said date. DocuSign Envelope ID: A6B5F933-DC22-45FC-B83F-463E2A0A661E 2 3.County may charge a cost recovery fee for each Charge that is to be collected on the County tax roll in an amount sufficient to recover the costs incurred by the County to collect the Charge on behalf of City. This cost recovery fee will not exceed 0.0085 of the annual levy. 4.City warrants that the Charges imposed by City 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.City agrees to re-certify each year that the Charges imposed by the City 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). City further agrees to provide any other documentation, such as a certified copy of the City Board’s Resolution or Ordinance authorizing the Charges to be collected on the secured tax bill or a certified ballot measure, supporting the authority to levy the Charges as requested by County and that, without this documentation, it is the Auditor-Controller’s discretion whether to place the Charges on the tax roll. 6. Indemnification. Without limiting the County's obligations under California law to collect the Charges, the City agrees to defend and indemnify the County, its agents, officers and employees (the “County Parties”) from any demands, liability, losses, damages, expenses, charges or costs of any kind or character, including attorneys' fees and court costs (collectively, Claims) arising from performance of this Agreement except for those caused solely by County’s negligence or willful misconduct. City shall, at its own expense, defend any suit or action founded upon a claim of the foregoing. City further releases and forever discharges the 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 City's responsibilities under this Agreement or other action taken by City in establishing the Charges and implementing collection of the Charges as contemplated in this Agreement. Without limiting the generality of the foregoing, City shall hold harmless, defend, and indemnify County and its elected and appointed officers, officials, employees, and agents, from and against any claim or suit to determine the legality of the Charges or arising from or related to the accuracy of the information provided by City, or any procedures employed by the County or its officers or employees in the collection of the Charges. If any judgment is entered against any of the DocuSign Envelope ID: A6B5F933-DC22-45FC-B83F-463E2A0A661E 3 County Parties as a result of action taken to implement this Agreement, City agrees that County may offset the amount of any judgment paid by County or by County Parties from any monies collected by County on City 's behalf, including property taxes, special taxes, fees, or assessments. County may, but is not required to, notify City of its intent to implement any offset authorized by this paragraph. 7. To promote and maintain efficient property tax administration, City agrees: a.That its officers, agents and employees will cooperate with County by timely answering inquiries made to City by any person concerning City's Charges, and that its officers, agents and employees will not refer such individuals making inquiries to County officers or employees for response. b.To follow all administrative procedures as established by the County, including submitting all documents and data in the required formats to County by established deadlines, and providing all requests for removal or correction of charges in writing. c.City is responsible for the validity and accuracy of the amount of the Charges as well as the assessor parcel number to which it is being charged regardless if such data is submitted by the City itself or by a third-party consultant/contractor on its behalf. d.That administrative citations and fines and other charges of this nature will not be placed on the secured roll. e.That City gives the Auditor-Controller the authority to process and handle at his or her discretion special situations and unusual circumstances not addressed elsewhere in this Agreement. Such actions may include the removal of Charges from the tax bill and relieving County from any further responsibility for collection making City solely responsible for its collection. Should this situation occur the Auditor-Controller will promptly notify City. 8.City 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 City shall be void and shall immediately and automatically terminate this agreement. 9.This agreement shall be effective for the 2021-2022 fiscal year and shall be automatically renewed for each fiscal year thereafter unless terminated as hereinafter provided. DocuSign Envelope ID: A6B5F933-DC22-45FC-B83F-463E2A0A661E 4 10.Either party may terminate this agreement for any reason for any ensuing fiscal year by giving written notice thereof to the other party prior to May 1st of the preceding fiscal year. 11.County'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 executed this agreement as of the day and year first above written. City: By: SONOMA COUNTY AUDITOR-CONTROLLER DocuSign Envelope ID: A6B5F933-DC22-45FC-B83F-463E2A0A661E