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Resolution No. 7402I RESOLUTION NO. 7402 2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF 3 VERNON APPROVING AND AUTHORIZING THE EXECUTION OF AN AGREEMENT FOR BILLING OF SPECIAL PARCEL TAXES BY AND 4 BETWEEN THE CITY OF VERNON AND LOS ANGELES COUNTY AUDITOR -CONTROLLER 5 6 WHEREAS, the City Council of the City of Vernon adopted and 7 approved Resolution No. 7106 on March 24, 1998, which allowed the City 8 and the Los Angeles County Auditor -Controller ("LAC Auditor- 9 Controller") to enter into an Agreement for Billing of Special Parcel 10 Taxes, if the voters approved Ordinance No. 1057; and 11 WHEREAS, Ordinance No. 1057 was approved by the voters of the 12 City of Vernon at the April 14, 1998 General Municipal Election, 13 establishing a Special Parcel Tax on warehouses, truck terminals, 14 freight terminals and other distribution facilities; and 15 WHEREAS, the City Council of the City of Vernon desires to 16 continue to have LAC Auditor -Controller collect the Special Parcel 17 Tax, pursuant to Government Code § 51500, et sea; and 18 WHEREAS, to continue such services, it is necessary to 19 authorize the execution of an agreement with the LAC Auditor- 20 Controller in a form prescribed in the Auditor -Controller's Direct 21 Assessment Submission Procedure Manual; and 22 WHEREAS, Los Angeles County will place Special Parcel Taxes 23 on the Secured Tax Roll and distribute collections to the City of 24 Vernon at the same time and in the same manner as property taxes are 25 collected and distributed. 26 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE 27 CITY OF VERNON AS FOLLOWS: 28 SECTION 1: The City Council of the City of Vernon hereby I finds and determines that the recitals contained hereinabove are true 2 and correct. 3 SECTION 2: The City Council of the City of Vernon hereby 4 approves the Agreement for Billing of Special Parcel Taxes, a copy of 5 which has been presented to the City Council concurrently with this 6 resolution, and the City Council hereby orders said Agreement to be 7 received and filed by the City Clerk. 8 SECTION 3: The City Council of the City of Vernon hereby 9 authorizes the Mayor and the City Clerk to execute said Agreement for, 10 and on behalf of, the City of Vernon. 11 SECTION 4: The City Clerk shall send a certified copy of this 12 Resolution and anoriginalcopy of the Agreement to the LAC Auditor- 13 Controller, addressed as follows: 14 Sandra Curtis Direct Assessment Processing Unit 15 Los Angeles County Auditor -Controller Section 500 W. Temple Street, Room 153 16 Los Angeles, CA 90012-2766 17 SECTION 5: The City Clerk of the City of Vernon shall 18 certify to the passage of this resolution, and thereupon and 19 thereafter the same shall be in full force and effect. 20 APPROVED AND ADOPTED this 17th day of August, 1999. 21 14. -1 oiy:yyt.A, THOMAS A. YBIdZkA, Mayor Pro Tem 22 ATTEST• 23 BRUCE V. MALKENHORST, City Clerk 24 25 26 27 28 -2- I STATE OF CALIFORNIA ) ss 2 COUNTY OF LOS ANGELES ) 3 I, BRUCE V. MALKENHORST, City Clerk of the City of Vernon, do 4 hereby certify that the foregoing Resolution, being Resolution No. 5 7402, was duly adopted by the City Council of the City of Vernon at a 6 regular meeting of the City Council duly held on Tuesday, August 17, 7 1999, and thereafter was duly signed by the Mayor Pro tem of the City 8 of Vernon. 9 10��- BRUCE V. MALKENHORST, City Clerk 11 12 (SEAL) 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 -3- CITY COUNCIL LEONIS C. MALBURG Mayor THOMAS A. YBARRA Mayor Pro—Tem WM. 'BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MICHAEL MCCORMICK . Councilman BRUCE V. MALKENHORST CITY HALL City Administrator/City Clerk 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 FAX (323) 826-1438 TELEPHONE (323) 583-8811 June 27, 2002 County of Los Angeles Auditor -Controller, Tax Division 500 W. Temple Street, Room 153 Los Angeles, CA 90012 ATTN: Direct Assessment Processing Unit Subject: Direct Assessments - 276.40'City of Vernon Gentlemen., EDUARDO OLIVO City Attorney FAX: (562) 869-1883 KEVIN WILSON Director of Community Services & Water FAX: (323) 826-1435 KENNETH J. DeDARIO Director of Municipal Utilities FAX: (323) 826-1425 STEVEN E. PARKER Fire Chief FAX: (323) 826-1407 BRUCE W. OLSON Police Chief FAX: (323) 826-1481 Enclosed,please find the following documents to assist the Auditor- Controller:in preparing the next tax roll with direct assessments: 1. Agency Information Sheet. 2. Agreement for Billing of Special. Parcel Taxes dated August 18, 1999 signed by the City of Vernon and the Los Angeles County Auditor - Controller. 3. Resolution No. 7988 adopted by the City Council of the City of Vernon on June 19, 2002, which determined the tax on all parcels subject to the special parcel tax imposed by Ordinance No. 1076 for fiscal year 2002-2003. It is our understanding from a telephone conversation with Lupe Garcia of your office that the 1999 agreement is sufficient and no new agreement needs to be executed. If our understanding is incorrect, please advise us as soon as possible so that we may provide you with the correct documentation. County of Los Angeles Auditor -Controller, Tax Division Page 2 - Agency Information Sheet June 27, 2002 We will be submitting the Direct Assessment Input under separate cover on or before August loth. Thank you for your cooperation and courtesy in this matter and if you have any problems, please contact Martha Valenzuela. Very truly yours, CITY OF VERNON Bruce V. Malkenhorst City Administrator/City Clerk BVM: gj o Enclosures (3) cc: Martha Valenzuela, Finance Marty Coren, Hinderliter DeLlamas Eduardo Olivo, City Attorney CITY COUNCIL LEONIS C. MALBURG Mayor THOMAS A. YBARRA Mayor Pro—Tem WM. 'BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MICHAEL MCCORMICK Councilman BRUCE V. MALKENHORST City Administrator/City Clerk FAX (323) 826=1438 CITY HALL 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 TELEPHONE (323) 583-8811 June 27, 2002 County of Los Angeles Auditor -Controller, Tax Division 500 W. Temple Street, Room 153 Los Angeles, CA 90012 ATTN: Direct Assessment Processing Unit AGENCY INFORMATION SHEET 276.40 City of Vernon EDUARDO OLIVO City Attorney FAX: (562) 869-1883 KEVIN WILSON Director of Community Services & Water FAX: (323) 826-1435 KENNETH J. DeDARIO Director of Municipal Utilities FAX: (323) 826-1425 STEVEN E. PARKER Fire Chief FAX: (323) 826-1407 BRUCE W. OLSON Police Chief FAX: (323) 826-1481 Please be advised that for fiscal year 2002-2003: (Place initials next to the correct response(s)): 1•. We will not submit Direct Assessment Input for the above -referenced account. (STOP here if initialed, and go to the last line and provide authorized signature). 6---2. We will submit Direct Assessment Input for the above referenced direct assessment account on or before August 1st for manual input and August 10th for automated input. 3. DIRECT ASSESSMENT SUBMISSION REQUIREMENTS (place X in correct box) A. Agreement for Billing Direct Assessments © Signed agreement attached. ❑ Signed agreement will accompany 2002-2003 input. B. Written Authority to'Levy Assessments (i.e., resolution, ordinance, certified election results) County of Los Angeles Auditor -Controller, Tax Division Page 2 - Agency Information Sheet June 27, 2002 O Written authority attached. ❑ Written authority will accompany 2002-2003 input. 4. We have received, read and understood the 2002 Direct Assessment Submission Procedure Manual; and 5. We have chosen Option 1 or Option 2 ❑ for the Direct Assessment Processing Undergoing Parcel Changes (See Page 25 of manual). The Auditor -Controller will forward all direct assessment correspondence to the attention of the Department Head/Manager: (please print) Department Head/Manager: Bruce V. Malkenhorst The following are the Agency contacts for taxpayer inquiries and processing questions regarding direct assessment charges for the above referenced account number: (please print) Agency Taxpayer Contact: Martha Valenzuela Phone Number: (323) 583-8811 Agency Processing Contact: Marty Coren/Hinderliter DeLlamas Phone Number: (909) 861-4335 Director of Finance/Manager Signature: Date �Q 710 Bruce V. Malkenhorst 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 Execution Copy AGREEMENT FOR BILLING OF SPECIAL PARCEL TAXES THIS AGREEMENT FOR BILLING OF SPECIAL PARCEL TAXES is made, entered into and executed in duplicate originals, either copy of which may be considered and used as the original hereof for all as, of this purposes, 16day ofa� 8 1999, in the City of Vernon, County of Los Angeles, California BY AND BETWEEN THE CITY OF VERNON (hereinafter referred to as the "CITY") 4305 Santa Fe Avenue Vernon, California 90058 AND LOS ANGELES COUNTY AUDITOR - CONTROLLER (hereinafter referred to as the "LAC Auditor -Controller") County Auditor -Controller Tax Section 500 W. Temple Street, Room 153 Los Angeles,, California 90012-2766 RECITALS WHEREAS, the CITY requires the LAC Auditor -Controller to provide the service of placement of a special parcel tax on the Secured Tax Roll and distribution of collections to the CITY. WHEREAS, the CITY desires to engage the LAC Auditor - Controller for the services hereinafter described. NOW, THEREFORE, THE PARTIES HERETO DO MUTUALLY AGREE AS SET FORTH HEREIN: I. PROPERTY TAX SERVICES. Los Angeles County will place special parcel taxes on the Secured Tax Roll and distribute Collections to the CITY at the same time and in the same manner as Los Angeles County property taxes are collected and distributed. The CITY will adhere to the 1 policies and procedures established by the LAC Auditor -Controller 2 as outlined in the Direct Assessment Submission Procedure Manual. 3 Fee for Billing Services. For billing of special 4 parcel taxes, the LAC Auditor -Controller shall collect the 5 following charges: 6 Automated (tape) Input - $0.17 per assessment per parcel 7 Manual Input a $1.40 per assessment per parcel 8 An Insurance/Liability Surcharge of three percent 9 (3%) per assessment per parcel will be collected on direct 10 assessment accounts that are NOT special districts for contracting 11 cities. 12 For correction of special parcel taxes requested by 13 the CITY after extension of the tax roll, the LAC Auditor- 14 Controller will collect $13.00 per correction. 15 The LAC Auditor -Controller will charge an 16 additional fee for extended services provided to the CITY that are 17 outlined in the Auditor -Controller Direct Assessment Submission 18 Procedure Manual. 19 II. COLLECTION OF AUDITOR -CONTROLLER FEES. 20 Direct Assessment billing charges are collected once a 21 year, on the January ten percent (10%) advance distribution. Any 22 additional charges are deducted on the next available distribution 23 of monies. 24 III. ACCOUNTING SERVICES. 25 The LAC Auditor -Controller has available a report of 26 special parcel taxes levied for the tax year by parcel and will be 27 provided to the CITY. Accounting Services beyond this will be 28 considered extended services and will be subject to additional -2- 1 charges and fees. IV. MODIFICATION OF COLLECTION FEES AND CHARGES. 3 The LAC Auditor -Controller reserves the right to increase 4 or decrease any charges herein provided, in proportion to any 5 changes in costs incurred by the Auditor -Controller in providing 6 the services described herein provided that written notice of any 7 increase or decrease in charges is given to the CITY. 8 V. AUTHORITY FOR LEVY AND COMPLIANCE WITH LAW. 9 Requests. for the levy of special parcel taxes shall be 10 accompanied by the authority for such levy, e.g., resolution, 11 ordinance or election. The CITY warrants that the taxes, fees, or 12 assessments imposed by the CITY and collected pursuant to this 13 Agreement comply with all requirements of state law, including but 14 not limited to Articles XIIIC and XIIID of the California 15 Constitution (Proposition 218). 16 The CITY hereby releases and forever discharges Los 17 Angeles County and its officers, agents and employees from any and 18 all claims, demands, liabilities, costs and expenses, damages, 19 causes of action, and judgments, in any manner arising out of the 20 CITY's responsibility under this Agreement or other action taken 21 by the CITY in establishing a special tax, fee, or assessment and 22 implementing collection of special taxes, fees, or assessments as 23 contemplated in this Agreement. 24 The CITY agrees to and shall defend, indemnify and save 25 harmless Los Angeles County and its officers, agents and employees 26 ("indemnified parties") from any and all claims, demands, 27 liabilities, costs and expenses, damages, causes of action and 28 judgment, in any manner arising out of any of the CITY's -3- 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 responsibility under this Agreement, or other action taken by the CITY in establishing a special tax, fee, or assessment and implementing collection of special taxes, fees, or assessments as contemplated in this Agreement. If any judgment is entered against any indemnified party as a result of action taken to implement this Agreement, the CITY agrees that Los Angeles County may offset the amount of any judgment paid by Los Angeles County or by any indemnified party from any monies collected by Los Angeles County on the CITY's behalf, including property taxes, special taxes, fees, or assessments. Los Angeles County may, but is not required to, notify CITY of its intent to implement any offset authorized by this paragraph. VI. TERMS OF AGREEMENT. All existing agreements between Los Angeles County - Controller and CITY pertaining to the collection of special parcel taxes 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 a thirty (30) day written notice to the other party of cancellation. Notices to the parties, unless otherwise requested, shall be sent to: CITY: THE CITY OF VERNON ATTN: BRUCE V. MALKENHORST CITY ADMINISTRATOR 4305 SANTA FE AVENUE VERNON, CA 90058-0805 LAC AUDITOR - CONTROLLER: LOS ANGELES COUNTY AUDITOR -CONTROLLER COUNTY AUDITOR -CONTROLLER TAX SECTION 500 W. TEMPLE STREET, ROOM 153 LOS ANGELES, CA 90012-2766 -4- 1 2 01 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 IN WITNESS WHEREOF, the City and the LAC Auditor - Controller have executed this Agreement as of the date first hereinabove set forth. THE CITY OF VERNON By: THOMAS A. YBA JR4, Mayor Pro Tem ATTEST: // �J BRUCE V. MALKENHORST, City Clerk APPROVED AS TO FORM: DAVID B. BREARLE , City Attorney By: Dat LOS ANGELES COUNTY AUDITOR -CONTROLLER -5- OFFICE OF THE CITY CLERK INTEROFFICE MEMORANDUM DATE: June 13, 2000 TO: Eduardo Olivo, City Attorney FRO14: Gloria J. Oros o Chief Deputy Ci Clerk RE; Special Parcel Tax Documents Dear Eddie: I have reviewed your memo dated June 9, 2000, on the above referenced matter and have one important question. You state that your office will handle the submittal to the Auditor - Controller's office and I would Prefer that these documents be transmitted directly from the City Clerk's office. I realize that certain items are required to be transmitted at the same time however it is always best if we can handle the transmittal of the documents so we have immediate first hand knowledge of keeping track of the documents. If your office, as always, puts the information in a resolution as to what goes where and to who then we will be able to see the transmittal process through to completion. I would appreciate it if you would allow us to do it this way and know that I can count on your support. Secondly, I am assuming since this is due by July 3, 1 will have everything necessary in my office no later than June 26, 2000. Thank you. P.S. Keep in mind that the last week of the month is budget finalization and the 26th and 29th will be extremely busy days and a Council meeting will be held during that week. Probably the 29th but any day is possible. P. 01 TRANSACTION REPORT �c � I JUN-13-2000 TUE 08:10 AM :K :K DATE START I RECEIVER TX TIME PAGES TYPE NOTE M# DP I :K JUN-13 08:10 Ail CITY ATTORNEY 29" 1 SEND OK 300 �c TOTAL : 29S PAGES: 1 �c I ; OFFICE OF THE CITY CLERK INTEROFFICE MEMORANDUM DATE; Jurie 13r 2000 Eduardo Ol ,j yr, ,4 City attorney �w Ci.oria J. Oros o Chief Deputy Ci Clerk R%:: I Special Parcel Tax DOuument;; DOZ-1r F d d i e - I "lav°' revi,e*4ed Your memo dated June 9, 2000, on the above refereno,ed rl'atter- and have one important, question. You state t�bticat yoOr Office will handle the submittal to the Audito.r— ControlLer's Office and I would prefer that these dOCUMents be tran.,51"Ii.t,ted direr tIv from the ritr> rI le <.Pr � __ JUN-12-2000 MON 05:03 PM EDUARDO OLIVO FAX NO. 1 P. 02 Memo To; Martha Valenzuela Cc: Gloria Orosco Judy Lehr From Eduardo Olivo Date" June 9, 2000 Re: Special Parcel Tax '; It is my understanding that the City has submitted its special parcel flax data to the Los Angeles County Auditor -Controller's office in magnetic tape I form.' Please be advised that according to the current Direct Assessment Procedural Manual, the County Auditor -Controller is no longer accepting mag4tic tapes. They are only accepting diskettes (see Page ii). On Page iii of the manual, the Auditor -Controller's office has prepared a calendar which is called the "Direct Assessment Cycle." According to this calendar, during the month of July, agencies using diskettes for the first time must submit`a test diskette with sample production data for review by the Auditor -Controller. Agen6ies must submit direct assessments to the Auditor -Controller for the tax year beginning July 1 st during the months of July through September. The documents that we will be required to submit to the Auditor- Cont(oller are as follows: (1) the authorizing resolution, (2'Ilil1 `` r°r ►i: WRCorltt 116V,s, of ice t to process tile` taxroil, 4i4Ct.(3) the agency information sheet. Our office will prepare these o P00 i i JUN-12-2000 MON 05:04 PM EDUARDO OLIVO FAX NO. 1 P. 03 documents and make sure that they are submitted to the Auditor -Controller's office 'by Monday, July 3. The Auditor -Controller's office will begin processing the direct assessments on August 1st and complete the process on or about August 10th. Thereafter, the submitting agency may make corrections. In order to facilitate the submission of the special parcel tax data to the Auditor -Controller, your assistance is needed to coordinate the processing of the tax list with Hinderliter. The important things to bring to Hinderliter's attention are the fact that magnetic tapes are no longer accepted and the Auditor -Controller's schedule. We suggest that you send Hinderliter a copy of this current procedure manual. Please remember that submissions to the Auditor -Controller should contain the City's agency account number that is 276.40. If you have any questions or comments, please do not hesitate to call our office, i Gnancedfp@rtmon frnomolvalenzuelao6o900 • Pagq 2 TRANSACTION REPORT P,01 JUN-12-2000 MON 04:09 PM �c RECEIVE �K �c DATE START SENDER RX TIME PAGES TYPE NOTE M# DP �c JUN-12 04;08 PH: 1 53" 3 RECEIVE OK 08/17/99 09:32 FAX 626 330 5818 DAVID B BREARLEY 444 JUDY LEHR Z001/001 CTI'Y COUNCIL LEONIS C. MALBURG Mayor THOMAS A- YBARRA Mayor Pro -Tam Wm. "BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MTiCHAEL McCORMICK Councilman BRUCE V. MA.LKENHORST City Administrator / City Clerk FAX (323) 581.7924 DAVID 13. BREARLEY City Attemey FAX_ (626) 330-5818 KEVIN WILSON Director of Comrnunity Services & Water FAX: (323) 688-2761 CITY HALL 4305 SANTA F)r AVENUE, VERNON, CAL50RNIA 90058 TELEPHONE. (323) 583-6811 August 17, 1999 VIA FACSXXILE ONLY Ms. Gloria orosco Chief Deputy City Clerk 4305 Santa Fe Avenue Vernon, California 90058-0805 Re: Special Parcel Tape Dear Gloria: KENNETH J. Del)ARIO Director of Municipal Utilities FAX; (323) 583-1983 DAVE TELFORD Fire Chief FAX: (323) 591-1385 BRUCE W. OLSON Police Chief FAX: (323) 583-5286 This letter is written in follow-up to my letter dated August 12, 1999, regarding the above -referenced matter. on August 16, 1999, our office spoke to Maria Garcia of the Direct Assessment Unit of the Las Angeles County Auditor -Controller's Office. According to Ms. Garcia, in order for the City's special parcel tax to be processed as expeditiously as possible, the new original executed agreement should be messengered to their office as soon as possible. The agreement should be sent to the attention of Sandra Curtis, Departlment of Auditor -Controller, 500 W. Temple Street, Room 153, Los Angeles, California, 90012. Ms. Curtis' telephone number is (213) 893-2106. if you have any questions or comments, do not hesitate to contact me. very truly yours Eduardo Oliva Assistant city Attorney EO:AOA:no CITY COUNCIL LEONIS C. MALBURG Mayor THOMAS A. YBARRA Mayor Pro-Tem Wm. "BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MICHAEL McCORMICK Councilman BRUCE V. MALKENHORST City Administrator / City Clerk FAX (323) 581-7924 City Council City of Vernon Vernon, CA 90058 Honorable Members: CITY HALL 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 TELEPHONE (323) 583-8811 August 12, 1999 spO\ y DAVID B. BREARLEY City Attorney FAX: (626) 330-5818 KEVIN WILSON Director of Community Services & Water FAX: (323) 588-2761 KENNETH J. DeDARIO Director of Municipal Utilities FAX: (323) 583-1983 DAVE TELFORD Fire Chief FAX: (323) 581-1385 BRUCE W. OLSON Police Chief FAX: (323) 583-5236 On April 2, 1998, the city previously entered into an agreement for billing of special parcel taxes with the Los Angeles County Auditor - Controller's office with a continual year to year term unless terminated by either party by a thirty day notice. The county is now advising us that we must enter into a new agreement in order to proceed with our tax submission even though the previous agreement was not terminated. In order to ensure the timely processing of our Special Parcel Tax by the County it is hereby recommended that a new Billing of Special Parcel Tax Agreement with the County Auditor -Controller be approved, as submitted herewith. Very truly yours, Bruce V. Malkenhorst City Clerk /gjo DAVID B. BREARLEY City Attorney FAX. (626) 330-5818 KEVIN WILSON Director of Con=unity Services & Water FAX (323) 558-2761 KENNETH J. DeDARIO Director of Municippal Utilities FAX; (323) 5834983 CITY HALL BRUC'E V. MALKENHORST City Admfidstrator / City Cluk 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 FAX ,(323) 581.7924 TELEPHONE (323) 583.8811 August 12, 1999 VIA FACSEMME AND FEnF AL EXPRESS DAV is , ni.FORD Fire Chief FAX: (323) 581-1385 BRUCE W. OLSON Police Chief FAX: (323) 583.5236 On April 2, 1998, the City entered into a Billing of Special Parcel Tax Agreement with the Los Angeles County Auditor -Controller's Office. This Agreement was to continue from year to year, unless I terminated by a thirty -day notice. We were recently informed that the County Auditor -Controller is requiring a new Agreement in order to process our tax submission, despite the fact that the existing Agreement was not properly terminated. In order to ensure the timely processing of the City's Special Parcel Tax by ,the County and. its inclusion ,on the upcoming property tax bills, a new Agreement has been prepared. This Matter will b `considered at the Agusut 17, 1999, City Council meeting. Very truly yours, Z? _..a.) n4-- ]Eduardo Olivo Assistant City Attorney i AHIHVMH ti QIAVQ MG ove 999 %V,3 ST : rT 66/ZT/80 CITY COUNCIL LEONIS C. MALBURG Mayor THOMAS A. YBARRA Mayor Pro-Tem Wm. 'BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MICHAEL McCORMICK Councilman BRUCE V. MALKENHORST City Administrator / City Clerk FAX (323) 581-7924 CITY HALL 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 TELEPHONE (323) 583-8811 August 12, 1999 VIA FACSIMUE AND FEDERAL EXPRESS Mr. Bruce V. Malkenhorst City Administrator/City Clerk 4305 Santa Fe Avenue Vernon, CA 90058-0805 Facsimile No.: (323) 581-7924 Dear Bruce: DAVID B. BREARLEY City Attorney FAX: (626) 330-5818 KEVIN WILSON Director of Community Services & Water FAX: (323) 588-2761 KENNETH J. DeDARIO Director of Municipal Utilities FAX: (323) 583-1983 DAVE TELFORD Fire Chief FAX: (323) 581-1385 BRUCE W. OLSON Police Chief FAX: (323) 583-5236 On April 2, 1998, the City entered into a Billing of Special Parcel Tax Agreement with the Los Angeles County Auditor -Controller's Office. This Agreement was to continue from year to year, unless terminated by a thirty -day notice. We were recently informed that the County Auditor -Controller is requiring a new Agreement in order to process our tax submission, despite the fact that the existing Agreement was not properly terminated. In order to ensure the timely processing of the City's Special Parcel Tax by the County and its inclusion on the upcoming property tax bills, a new Agreement has been prepared. This matter will be considered at the Agusut 17, 1999, City Council meeting. Very truly yours, Eduardo Olivo Assistant City Attorney EO:AOA:nc 08/17/99 16:00 FAX 626 330 5818 DAVID B BREARLEY 4-+4 CITY CLERK 002/002 CM COUNCIL LEONIS C. MAL6URG Mayor THOMAS A. YBARRA Mayor Pro-Tem Wm. `BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MICHAEL WCORMICK Councilmen BRUCE V. MALKFNHORST City Administrator / City Clerk FAX (323) 581-7924 DAVID B. BREAR'LLY City Attorney FAX: (626) 330-5818 XXVIN "M SON Director of Community Services & Water FAX: (323) 588-2761 KENNETH J. DeDARIO Director of Municipal Utilities FAX: (323) SM-1983 DAVE TELFORD Fire Chief FAX: (323) 561-1385 CITY HALL BRUCE W. O,CSON 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 Police Chief TELEPHONE (323) 583-8811 FAX: (323) 583.5236 August 17, 1999 VIA FACSIMILE ONLY Ms. Gloria Orosco Chief Deputy City Clerk 4305 Santa Fe Avenue Vernon', California 90058-0805 Re: Special Parcel Tax Dear Gloria: This letter is written in follow-up to my letter dated August 12, 1999, regarding the above -referenced matter. On August 16, 1999, our office spoke to Maria Garcia of the Direct Assessment Unit of the Los Angeles County Auditor -Controllers Office. According to Ms. Garcia, in order for the City ' s special parcel tax to be 'processed as expeditiously as possible, the new original executed agreement should be messengered to their office as soon as possible. The agreement should be sent to the attention of Sandra Curtis, Department of Auditor -Controller, 500 W. Temple Street, Room f53, Los Angeles, California, 90012. Ms. Curtis' telephone number is (213) 893-2106. If you have any questions or comments, do not hesitate to contact me. Very truly yours Eduardo Olivo Assistant City Attorney EO : AOX: ne MEMORANDUM TO: Gloria Orosco, Chief Deputy City Clerk FROM: Eduardo Olivo, Assistant City Attorney DATE: August 17, 1999 SUBJECT: Special Parcel Tax Agreement Please process the Agreement for Billing of Special Parcel Taxes by having the necessary City officials sign the Agreement first before delivering to Sandra Curtis of the Department of Auditor -Controller, 500 W. Temple Street, Room 153, Los Angeles, California 90012. CITY COUNCIL LEONIS C. MALBUR(3 ' Mayor THOMAS A. YBARRA Mayor Pro-Tem Wm. "BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MICHAEL McCORMICK Councilman BRUCE V. MALKENHORST City Administrator / City Clerk FAX (323) 581-7924 / L DAVID B. BREARLEY City Attorney FAX: (626) 330-5818 KEVIN WILSON Director of Community Services & Water FAX: (323) 588-2761 CITY HALL 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 TELEPHONE (323) 583-8811 August 5, 1999 Dennis Lucido Program Specialist III, Tax Division County of Los Angeles Department of Auditor -Controller 500 West Temple Street, Room 525 Los Angeles, California 90012-2766 Re: 276.40 Vernon Warehouse Parcel Tax Dear Mr. Lucido: KENNETH J. DeDARIO Director of Municipal Utilities FAX: (323) 583-1983 DAVE TELFORD Fire Chief FAX: (323) 581-1385 BRUCE W. OLSON Police Chief FAX: (323) 583-5236 VIA FACSIMILE & MAIL (213) 617-0592 On August 4, 1999, our office was advised by Sandra Curtis of the Direct Assessment Processing Unit, that in order for the City of Vernon's special parcel tax -tax roll to be processed, a new agreement between the City of Vernon and the Los Angeles County Auditor Controller's Office would need to be executed. The reason for a new agreement, according to Ms. Curtis, is that the correction processing fee has been reduced from $20 to $13. After having reviewed our April 2, 1998 agreement for Billing of Special Parcel Tax with the Los Angeles County Auditor Controller's Office, we believe that this agreement is still in full force and effect. Paragraph 6 of the agreement states: "[t]his agreement shall continue from year to year and shall be subject to cancellation by either party by giving a 30 day written notice to the other party of cancellation. Ms. Curtis told our office that in May of this year, the City of Vernon was advised, as were all entities, to prepare new agreements for submission to the County along with the other requisite documents. A review of the City files, and the May 21, 1999 letter faxed to us by Ms. Curtis, does not indicate that a notice of cancellation was provided to the City nor that a new agreement was required. Since the,April 1998 Billing Agreement has not been terminated, and the only change is a reduction in the correction fee, we believe that it should still be a valid agreement. However, if the Los Angeles County Auditor Controller's Office still believes that we should Dennis Lucido August 5, 1999 Page 2 prepare a new agreement, we will attempt to submit an agreement to the City Council for its consideration at its next regularly scheduled City Council meeting. Further however, the County must begin processing Vernon's tax submission for 1999-2000 upon receipt. It is our understanding that Vernon's tax roll will be provided in magnetic tape form by HDL Coren & Cone on or before August 10, 1999. Please be advised that the soonest that the City Council will be able to approve a new agreement is on August 17, 1999. Consequently, we will not be able to forward an executed agreement to you until August 18, at the earliest. . We trust that this matter will be resolved in a manner satisfactorily to all concerned. If you have any questions or comments, do not hesitate to contact our office. Very truly yours, David B. Brearley, City Attorney DBB: AOA: j m bcc: Bruce V. Malkenhorst, City Administrator MI-.uator.lac CITY COUNCIL LEONIS C. MALBURG Mayor THOMAS A. YBARRA Mayor Pro-Tem Wm. 'BILL" DAVIS Councilman H. "LARRY" GONZALES Councilman W. MICHAEL McCORMICK Councilman BRUCE V. MALKENHORST City Administrator / City Clerk FAX (323) 581-7924 DAVID B. BREARLEY City Attorney FAX: (626) 330-5818 KEVIN WILSON Director of Community Services & Water FAX: (323) 588-2761 CITY HALL 4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 TELEPHONE (323) 583-8811 August 18, 1999 VIA FACSIMILE AND FEDERAL EXPRESS Ms. Sandra Curtis _ DEPARTMENT OF AUDITOR -CONTROLLER 500 W. Temple Street Room 153 Los Angeles, CA 90012-2766 Re: Agreement for Billing of Special Parcel Taxes Dear Ms. Curtis: KENNETH J. DeDARIO Director of Municipal Utilities FAX: (323) 583-1983 DAVE TELFORD Fire Chief FAX: (323) 581-1385 BRUCE W. OLSON Police Chief FAX: (323) 583-5236 f Enclosed herewith are two partially executed agreements as referenced above which was approved by the Vernon City Council on August 17, 1999 through Resolution No. 7402, (certified copy of said resolution is also attached). Please have both agreements signed and return one fully executed agreement to this office to the undersigned to be retained in our files. If you should have any questions, please refer them to Mr. Eduardo Olivo, our Assistant City Attorney, at Ext. 306. Very truly yours, J. o r 1�c.J o 0 Chief Dep y City Clerk GJO:rcm Enclosures 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 Execution Copy AGREEMENT FOR BILLING OF SPECIAL PARCEL TAXES THIS AGREEMENT FOR BILLING OF SPECIAL PARCEL TAXES is made, entered into and executed in duplicate originals, either copy of which may be considered and used as the original hereof for all purposes, as of this day of 70-, 1999, in the City of Vernon, County of Los Angeles, California BY AND BETWEEN THE CITY OF VERNON (hereinafter referred to as the "CITY") 4305 Santa Fe Avenue Vernon, California 90058 AND LOS ANGELES COUNTY AUDITOR - CONTROLLER (hereinafter referred to as the "LAC Auditor -Controller") County Auditor -Controller Tax Section 500 W. Temple Street, Room 153 Los Angeles, California 90012-2766 RECITALS WHEREAS, the CITY requires the LAC Auditor -Controller to provide the service of placement of a special parcel tax on the Secured Tax Roll and distribution of collections to the CITY. WHEREAS, the CITY desires to engage the LAC Auditor - Controller for the services hereinafter described. NOW, THEREFORE, THE PARTIES HERETO DO MUTUALLY AGREE AS SET FORTH HEREIN: I. PROPERTY TAX SERVICES. Los Angeles County will place special parcel taxes on the Secured Tax Roll and distribute collections to the CITY at the same time and in the same manner as Los Angeles County property taxes are collected and distributed. The CITY will adhere to the 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 policies and procedures established by the LAC Auditor -Controller as outlined in the Direct Assessment Submission Procedure Manual. Fee for Billing Services. For billing of special parcel taxes, the LAC Auditor -Controller shall collect the following charges: Automated (tape) Input - $0.17 per assessment per parcel Manual Input - $1.40 per assessment per parcel An Insurance/Liability Surcharge of three percent (3%) per assessment per parcel will be collected on direct assessment accounts that are NOT special districts for contracting cities. For correction of special parcel taxes requested by the CITY after extension of the tax roll, the LAC Auditor - Controller will collect $13.00 per correction. The LAC Auditor -Controller will charge an additional fee for extended services provided to the CITY that are outlined in the Auditor -Controller Direct Assessment Submission Procedure Manual. II. COLLECTION OF AUDITOR -CONTROLLER FEES. Direct Assessment billing charges are collected once a year, on the January ten percent (10%) advance distribution. Any additional charges are deducted on the next available distribution of monies. III. ACCOUNTING SERVICES. The LAC Auditor -Controller has available a report of special parcel taxes levied for the tax year by parcel and will be provided to the CITY. Accounting Services beyond this will be considered extended services and will be subject to additional -2- III charges and fees. 2 IV. MODIFICATION OF COLLECTION FEES AND CHARGES. 3 The LAC Auditor -Controller reserves the right to increase 4 or decrease any charges herein provided,,in proportion to any 5 changes in costs incurred by the Auditor -Controller in providing 6 the services described herein, provided that written notice of any 7 increase or decrease in charges is given to the CITY. 8 V. AUTHORITY FOR LEVY AND COMPLIANCE WITH LAW. 9 Requests for the levy of special parcel taxes shall be 10 accompanied by the authority for such levy, e.g., resolution, 11 ordinance or election. The CITY warrants that the taxes, fees, or 12 assessments imposed by the CITY and collected pursuant to this 13 Agreement comply with all requirements of state law, including but 14 not limited to Articles XIIIC and XIIID of the California 15 Constitution (Proposition 218). 16 The CITY hereby releases and forever discharges Los 17 Angeles County and its officers, agents and employees from any and 18 all claims, demands, liabilities, costs and expenses, damages, 19 causes of action, and judgments, in Any manner arising out of the 20 CITY's responsibility under this Agreement or other action taken 21 by the CITY in establishing a special tax, fee, or assessment and 22 implementing collection of special taxes, fees, or assessments as 23 contemplated in this Agreement. 24 1 The CITY agrees to and shall defend, indemnify and save 25 harmless Los Angeles County and its officers, agents and employees 26 ("indemnified parties") from any and all claims, demands, 27 liabilities, costs and expenses, damages, causes of action and 28 judgment, in any manner arising out of any of the CITY's -3- 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 responsibility under this Agreement, or other action taken by the CITY in establishing a special tax, fee, or assessment and implementing collection of special taxes, fees, or assessments as contemplated in this Agreement. If any judgment is entered against any indemnified party as a result of action taken to implement this Agreement, the CITY agrees that Los Angeles County may offset the amount of any judgment paid by Los Angeles County or by any indemnified party from any monies collected by Los Angeles 'County, on the�CITY's behalf, including property taxes, special taxes, fees, or assessments. Los Angeles County may, but is not required to, notify CITY of its intent to implement any offset authorized by this paragraph. VI. TERMS OF AGREEMENT. All existing agreements between Los Angeles County - Controller and CITY pertaining to the collection of special parcel taxes 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 a thirty (30) day written notice to the other party of!, cancellation. Notices to the parties, unless otherwise requested, shall be sent to: CITY: THE CITY OF VERNON ATTN: BRUCE V. MALKENHORST CITY ADMINISTRATOR 4305 SANTA FE AVENUE VERNON, CA 90058-0805 LAC AUDITOR - CONTROLLER: LOS ANGELES COUNTY AUDITOR -CONTROLLER COUNTY AUDITOR -CONTROLLER TAX SECTION 500 W. TEMPLE STREET, ROOM 153 LOS ANGELES, CA 90012-2766 -4- 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 IN WITNESS WHEREOF, the City and the LAC Auditor - Controller have executed this Agreement as of the date first hereinabove set forth. THE CITY OF VERNON By: _/e,�,,a ')Yjzl'�� THOMAS A. YBARRA, Mayor Pro Tem ATTEST: BRUCE V. MALKENHORST, City Clerk APPROVED AS TO FORM: DA ID B. BREARLE , City At rney io LOS ANGELES COUNTY AUDITOR -CONTROLLER By: Auditor -Controller Date: -5-