Resolution No. 2012-096RESOLUTION NO. 2012-96
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
VERNON DETERMINING THE TAX ON ALL PARCELS SUBJECT
TO THE SPECIAL PARCEL TAX IMPOSED BY ORDINANCE
NO. 1076 FOR FISCAL YEAR 2012-2013
WHEREAS, Articles XIIIA and XIIIC of the California
Constitution require special taxes to be submitted to the voters for
approval; and
WHEREAS, Ordinance No. 1057, which imposed a special tax, was
approved on April 14, 1998 by the City of Vernon voters and added
Section 5.45 to the City of Vernon Municipal Code; and
WHEREAS, Section 5.45 established a special parcel tax on
warehouses, truck terminals, freight terminals and other distribution
facilities; and
WHEREAS, the maximum tax rate that was established in
Ordinance No. 1057 was $1.00 per 100 square foot of gross area of land;
and
WHEREAS, the revenues raised from this special tax were and
are to be used for construction, improvement and maintenance of
streets, bridges, and other public right-of-way, including acquisition
of land; and
WHEREAS, on August 17, 1999, the City Council of the City of
Vernon approved the submission of Ordinance No. 1076, (Measure A) to
its voters for approval and adoption; and
WHEREAS, Ordinance No. 1076 amended the special parcel tax by
increasing the maximum tax rate imposed on warehouses, truck terminals,
freight terminals, .railroad facilities and other distribution
facilities from the tax rate established in Ordinance No. 1057; and
WHEREAS, on November 16, 1999 a Special Municipal Election
was held; and
WHEREAS, Ordinance No. 1076 received the required approval of
at least two-thirds of the voters of the City voting thereon and became
effective; and
WHEREAS, Section 5.45(c) of the Code of the City of Vernon,
as amended by Ordinance No. 1076, established a new maximum tax rate
for the special parcel tax of $20.00 per 100 square feet of gross area
of land; and
WHEREAS, the Los Angeles Superior Court and California Court
of Appeal have determined that the tax is a proper tax; and
WHEREAS, Section 5.45(d) of the City Code authorizes the City
Council to annually revise the maximum tax rate based upon changes in
the Consumer Price Index and impose a special parcel tax rate that is
equal to or lesser than the revised maximum tax rate; and
WHEREAS, Section 5.45(e) of the Code of the City of Vernon,
as amended by Ordinance No. 1076, provides that the City Council is
authorized to determine, by ordinance or resolution, the special tax to
be imposed on warehouses, truck terminals, freight terminals, railroad
facilities and other distribution facilities for each fiscal year; and
WHEREAS, on June 21, 2011, the City Council of the City of
Vernon adopted Resolution No. 2011-96, maintaining the special parcel
tax rate at $26.00 per 100 square feet of gross area of land for fiscal
year 2011-2012; and
WHEREAS, the City Council has determined that the tax to be
imposed for fiscal year 2012-2013 should increase to $28.72 per 100
square feet of gross area of land; and
2
WHEREAS, a list containing all parcels subject to the special
parcel tax, including the assessor's parcel number and the total amount
of tax to be paid by each parcel, calculated at the rate of $28.72 per
100 square feet of gross area of land is attached hereto and
incorporated by reference as Exhibit A; and
WHEREAS, the City Clerk has prepared a memorandum to the City
Council dated May 22, 2012, upon which it has relied in making the
foregoing recitals.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF VERNON AS FOLLOWS:
SECTION 1: The City Council of the City of Vernon hereby
finds and determines that the recitals contained hereinabove are true
and correct.
SECTION 2: The City Council of the City of Vernon hereby
determines the special tax for fiscal year 2012-2013, shall be
calculated at the rate of $28.72 per 100 square feet of gross area of
land (or .2872G per square foot) for each parcel subject to said tax,
as shown on the list attached hereto as Exhibit A.
SECTION 3: The City Clerk, or the City Clerk's designee, is
hereby directed to transmit a copy of this resolution, together with
such other information as may be required for placement of the special
tax on the County property tax bills, to the Department of Auditor -
Controller of the County of Los Angeles addressed as follows, or to any
other address specified by the Auditor -Controller's guidelines:
County of Los Angeles
Auditor -Controller, Tax Division
Direct Assessment Processing Unit
500 W. Temple Street, Room 153
Los Angeles, California 90012
- 3 -
within the time frame set by the Auditor -Controller and in a manner
consistent with the Auditor -Controller's guidelines.
SECTION 4: The City Clerk is hereby authorized to amend
the aforesaid list to add any parcel subject to the tax omitted
therefrom, with said tax calculated at the rate of $28.72 per
100 square feet of gross area of land (or .2872 per square
foot), and to delete any parcel erroneously included.
SECTION 5: The City Clerk of the City of Vernon shall
certify to the passage, approval and adoption of this resolution, and
the City Clerk of the City of Vernon shall cause this resolution and
the City Clerk's certification to be entered in the File of
Resolutions of the Council of this City.
APPROVED AND ADOPTED this 19th day of June, 2012.
C "
Name: William J. Davis
rk
- 4 -
Title: Mal= 7" Mayor Pro -Tem
STATE OF CALIFORNIA )
)ss
COUNTY OF LOS ANGELES )
I, Willard G. Yamaguchi, City Clerk of the City of Vernon, do
hereby certify that the foregoing Resolution, being Resolution
No. 2012-96, was duly passed, approved and adopted by the City Council
of the City of Vernon at a regular meeting of the City Council duly
held on Tuesday, June 19, 2012, and thereafter was duly signed by the
Mayor or Mayor Pro -Tem of the City of Vernon.
Executed this �0 day of June, 2012, at Vernon, California.
(SEAL)
- 5 -
Clerk
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OFFICE OF THE CITY CLERK
4305 Santa Fe Avenue, Vernon, California 90058
Telephone (323) 583-8811
June 28, 2012
County of Los Angeles
Auditor -Controller, Tax Division
Direct Assessment Processing Unit
500 West Temple Street, Room 153
Los Angeles, CA 90012
Re: Revised Resolution No. 2012-96 -City of Vernon Determining the Tax on All Parcels Subject to
the Special Parcel Tax for Fiscal Year 2012-2013
To Whom It May Concern:
Transmitted herewith is a revised copy of Resolution No. 2012-96 that was approved by City Council on
June 19, 2012, reflecting the correct tax rate of $28.72 per 100 square feet of gross area land, and a copy
of the signed Agreement for Billing of Special Parcel Taxes dated August 2, 2011, approved through
Resolution No. 2011-136.
If you have any questions regarding this matter, please call Mr. Rory Burnett at (323) 583-8811 ext. 262.
v e truly yours,
W LARD GU HI
City Clerk
WGY:dj
Enclosures
c: Rory Burnett
Alex Kung
Mark Whitworth
Martha Valenzuela
S. Kevin Wilson
Resolution No. 2012-96
rE.xcfusivefy Industrial
4305 Santa Fe Avenue, Vernon, California 90058
Telephone (323) 583-8811
AGREEMENT FOR BILLING OF DIRECT ASSESSMENTS
276.40
RECEIVED 13Y
AUG 0 3 2011
TAX DIVISION
This agreement is made and entered into between the Los Angeles County Auditor,Controller and City of
Vernon to provide the service of placement of direct assessments -on the. Secured Tax Roll and -distribution
of collections to City of Vernon.
I. PROPERTY TAX SERVICES
Los Angeles County will place direct assessments on the Secured Tax Roll and distribute collections to
City of Vernon at the same time and in the same manner as Los Angeles County property taxes are
collected and distributed. City of Vernon will adhere to the policies and procedures established by the Los
Angeles County Auditor -Controller as outlined in the Direct Assessment Submission Procedure Manual.
Fee for Billing Services
For billing of direct assessments, the Los Angeles County Auditor -Controller shall collect the following
charges:
Diskette/CD Input - $0.25 per assessment per parcel
Manual Input - $1.40 per assessment per parcel
For correction of direct assessments requested by City of Vernon after extension of the tax roll, the Los
Angeles County Auditor -Controller will collect $13.00 per correction.
The Los Angeles, County Auditor -Controller will charge an additional fee for extended services provided
to City of Vernon 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 December 20"' advance distribution.
Any additional charges are deducted on the next available distribution of monies.
III. ACCOUNTING SERVICES
The Los Angeles County Auditor -Controller has available a report of direct assessments levied for the tax
year by parcel and will be provided to City of Vernon. Accounting Services beyond this will be
considered extended services and will be subject to additional charges and fees.
Exclusively Industriaf
August 2, 2011 Page 2
IV. MODIFICATION OF COLLECTION FEES AND CHARGES
The Los Angeles County Auditor -Controller reserves the right to increase or decrease any charges herein
provided, in proportion to any changes in costs incurred by the Auditor -Controller in providing the
services described herein, provided that written notice of any increase or decrease in charges is given to
City of Vernon.
V. AUTHORITY FOR LEVY AND COMPLIANCE WITH LAW
The authority for such levy, (i.e. resolution, ordinance or election), shall accompany requests for the levy
of direct assessments. City of Vernon warrants that the taxes, fees, or assessments imposed by City of
Vernon and collected pursuant to this Agreement comply with all requirements of state law, including but
not limited to Articles XII'IC and XIIID of the California Constitution (Proposition 218).
City of Vernon -hereby -releases and forever discharges Los Angeles County and its officeis, agents and
employees from any and all claims, demand's; liabilities, costs and expenses, damages, causes of action,
and judgments, in any manner arising out of City of Vernon responsibility under this agreement or other
action taken City of Vernon in establishing a special tax, fee, or assessment and implementing collection
of special taxes, fees, or assessments as contemplated in this agreement.
City of Vernon agrees to and shall defend, indemnify and -hold harmless Los Angeles County and its
officers, agents and employees ("indemnified parties") from any and all claims, demands, liabilities, costs
and, expenses, damages, onuses of action and judgment, in any manner arising out of any of City of
Vernon responsibility under this agreement, or other action taken by City of Vernon in establishing a
special tax, fee, or assessment and implementing collection of special taxes, fees, or assessments as
contemplated in this agreement.
VI. AUTHORITY FOR LEVY AND COMPLIANCE WITH LAW
I£ any judgment is entered against any indemnified party as a result of action taken to implement this
Agreement, City of Vernon 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 City of Vernon behalf, including property taxes, special taxes, fees, or assessments. Los Angeles
County may, but is not required to, notify City of Vernon of itsintentto implement any offset authorized
by this paragraph.
VH. TERMS OF AGREEMENT
All existing agreements between -Los Angeles County Auditor -Controller and City of Vernon, pertaining
.to the collection of direct assessments shall beterminatedupon 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 -day written notice to the other party of cancellation.
(Signatures Begin on Next Page].
City of Vernon, 5305 Santa Fe Avenue, Vernon, California 90058 — Telephone (323) 583-8811
August 2, 2011
,Page 3
CITY OF VERNON
By:
Taxing Agency
Hilario Gbnzales/Mayor'
Print Name & Title
Date:
APPROVED AS TO FORM:
Michael B. Montgofnery, Intenm�.it Attomey
City of Vernon, 5305 Santa Fe Avenue, Vernon, California 90058 — Telephone (323) 583-8811
OFFICE OF THE CITY CLERK
4305 Santa Fe Avenue, Vernon, California 90058
Telephone (323) 583-8811
June 21, 2012
County of Los Angeles
Auditor -Controller, Tax Division
Direct Assessment Processing Unit
500 West Temple Street, Room 153
Los Angeles, CA 90012
Re: Resolution No. 2012-96 - City of Vernon Determining the Tax on All Parcels Subject to
the Special Parcel Tax for Fiscal Year 2012-2013
To Whom It May Concern:
Transmitted herewith is a copy of Resolution No. 2012-96 that was approved by City Council on
June 19, 2012, and a copy of the signed Agreement for Billing of Special Parcel Taxes dated
August 2, 2011, approved through Resolution No. 2011-136.
If you have any questions regarding this matter, please call Mr. Rory Burnett at (323) 583-8811
ext. 262.
Veryt y yours,
i
WILLAR GG.
City Clerk
WGY:dj
Enclosures
c: Rory Burnett
Alex Kung
Mark Whitworth
Martha Valenzuela
S. Kevin Wilson
Resolution No. 2012-96
E.xcrusi=5 Industriaf
RESOLUTION NO. 2012-96
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
VERNON DETERMINING THE TAX ON ALL PARCELS SUBJECT
TO THE SPECIAL PARCEL TAX IMPOSED BY ORDINANCE
NO. 1076 FOR FISCAL YEAR 2012-2013
WHEREAS, Articles XIIIA and XIIIC of the California
Constitution require special taxes to be submitted to the voters for
approval; and
WHEREAS, Ordinance No. 1057, which imposed a special tax, was
approved on April 14, 1998 by the City of Vernon voters and added
Section 5.45 to the City of Vernon Municipal Code; and
WHEREAS, Section 5.45 established a special parcel tax on
warehouses, truck terminals, freight terminals and other distribution
facilities; and
WHEREAS, the maximum tax rate that was established in
Ordinance No. 1057 was $1.00 per 100 square foot of gross area of land;
and
WHEREAS, the revenues raised from this special tax were and
are to be used for construction, improvement and maintenance of
streets, bridges, and other public right-of-way, including acquisition
of land; and
WHEREAS, on August 17, 1999, the City Council of the City of
Vernon approved the submission of Ordinance No. 1076, (Measure A) to
its voters for approval and adoption; and
WHEREAS, Ordinance No. 1076 amended the special parcel tax by
increasing the maximum tax rate imposed on warehouses, truck terminals,
freight terminals, railroad facilities and other distribution
facilities from the tax rate established in Ordinance No. 1057; and
WHEREAS, on November 16, 1999 a Special Municipal Election
was held; and
WHEREAS, Ordinance No. 1076 received the required approval of
at least two-thirds of the voters of the City voting thereon and became
effective; and
WHEREAS, Section 5.45(c) of the Code of the City of Vernon,
as amended by Ordinance No. 1076, established a new maximum tax rate
for the special parcel tax of $20.00 per 100 square feet of gross area
of land; and
WHEREAS, the Los Angeles Superior Court and California Court
of Appeal have determined that the tax is a proper tax; and
WHEREAS, Section 5.45(d) of the City Code authorizes the City
Council to annually revise the maximum tax rate based upon changes in
the Consumer Price Index and impose a special parcel tax rate that is
equal to or lesser than the revised maximum tax rate; and
WHEREAS, Section 5.45(e) of the Code of the City of Vernon,
as amended by Ordinance No. 1076, provides that the City Council is
authorized to determine, by ordinance or resolution, the special tax to
be imposed on warehouses, truck terminals, freight terminals, railroad
facilities and other distribution facilities for each fiscal year; and
WHEREAS, on June 21, 2011, the City Council of the City of
Vernon adopted Resolution No. 2011-96, maintaining the special parcel
tax rate at $26.00 per 100 square feet of gross area of land for fiscal
year 2011-2012; and
WHEREAS, the City Council has determined that the tax to be
imposed for fiscal year 2012-2013 should increase to $28.00 per 100
square feet of gross area of land; and
2
WHEREAS, a list containing all parcels subject to the special
parcel tax, including the assessor's parcel number and the total amount
of tax to be paid by each parcel, calculated at the rate of $28.00 per
100 square feet of gross area of land is attached hereto and
incorporated by reference as Exhibit A; and
WHEREAS, the City Clerk has prepared a memorandum to the City
Council dated May 22, 2012, upon which it has relied in making the
foregoing recitals.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF VERNON AS FOLLOWS:
SECTION 1: The City Council of the City of Vernon hereby
finds and determines that the recitals contained hereinabove are true
and correct.
SECTION 2: The City Council of the City of Vernon hereby
determines the special tax for fiscal year 2012-2013, shall be
calculated at the rate of $28.00 per 100 square feet of gross area of
land (or .28G per square foot) for each parcel subject to said tax, as
shown on the list attached hereto as Exhibit A.
SECTION 3: The City Clerk, or the City Clerk's designee, is
hereby directed to transmit a copy of this resolution, together with
such other information as may be required for placement of the special
tax on the County property tax bills, to the Department, of Auditor -
Controller of the County of Los Angeles addressed as follows, or to any
other address specified by the Auditor -Controller's guidelines:
County of Los Angeles
Auditor -Controller, Tax Division
Direct Assessment Processing Unit
500 W. Temple Street, Room 153
Los Angeles, California 90012
- 3 -
within the time frame set by the Auditor -Controller and in a manner
consistent with the Auditor -Controller's guidelines.
SECTION 4: The City Clerk is hereby authorized to amend
the aforesaid list to add any parcel subject to the tax omitted
therefrom, with said tax calculated at the rate of $28.00 per
100 square feet of gross area of land (or .28G per square
foot), and to delete any parcel erroneously included.
SECTION 5: The City Clerk of the City of Vernon shall
certify to the passage, approval and adoption of this resolution, and
the City Clerk of the City of Vernon shall cause this resolution and
the City Clerk's certification to be entered in the File of
Resolutions of the Council of this City.
Al 4
dd'il lard G.
APPROVED AND ADOPTED this 19th day of June, 2012.
l
Name: William J. Davis
CY Clerk
4
Title: -Maw / Mayor Pro -Tem
i
STATE OF CALIFORNIA )
)ss
COUNTY OF LOS ANGELES )
I, Willard G. Yamaguchi, City Clerk of the City of Vernon, do
hereby certify that the foregoing Resolution, being Resolution
No. 2012-96, was duly passed, approved and adopted by the City Council
of the City of Vernon at a regular meeting of the City Council duly
held on Tuesday, June 19, 2012, and thereafter was duly signed by the
Mayor or Mayor Pro -Tem of the City of Vernon.
Executed this !7 day of June, 2012, at Vernon, California.
(SEAL)
5
G. YAmglgucVij City Clerk
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4305 Santa Fe Avenue, Vernon, California 90058
Telephone(323)583-8811
AGREEMENT FOR BILLING OF DIRECT ASSESSMENTS
276.40
RECEIVED BY
AUG 0 3 2011
TAX DIVISION
This agreement is made and entered into between the Los Angeles County Auditor -Controller and City of
Vdrnon to provide the service ofplacement of direct assessments -on. the.Secured Tax Roll and -distribution
of collections. to City of Vernon.
I. PROPERTY TAX SERVICES
Los Angeles County will place direct assessments on the Secured Tax Roll and distribute collections to
City of Vernon at the same time and in the same manner as Los Angeles County property taxes are
collected and distributed. City of Vernon will adhere to the policies and procedures established by the Los
Angeles County Auditor -Controller as outlined in the Direct Assessment Submission Procedure Manual.
Fee for Billing Services
For billing of direct assessments, the Los Angeles County Auditor -Controller shall collect the following
charges:
Diskette/CD Input - $0.25 per assessment per parcel
Manual Input - $1.40 per assessment per parcel
For correction of direct assessments requested by City of Vernon after extension of the tax roll, the Los
Angeles County Auditor -Controller will collect $13.00 per correction.
The Los Angeles County Auditor -Controller will charge an additional fee for extended services provided
to City of Vernon that are outlined in the Auditor -Controller Direct Assessment Submission Procedure
Manual.
ff. COLLECTION OF AUDITOR -CONTROLLER FEES
Direct Assessment billing charges are collected once a year, on the December 20s' advance distribution.
Any additional charges are deducted on the next available distribution of monies.
III. ACCOUNTING SERVICES
The Los Angeles County Auditor -Controller has available a report of direct assessments levied for the tax
year by parcel and will be provided to City of Vernon. Accounting Services beyond this will be
considered extended services and will be subject to additional charges and fees.
Ecfusivefy Industrial
August 2, 2011 Page 2
IV. MODIFICATION OF COLLECTION FEES AND CHARGES
The Los Angeles County Auditor -Controller reserves the right to increase or decrease any charges herein
provided, in proportion to any changes in costs incurred by the Auditor -Controller in providing the
services described herein, provided that written notice of any increase or decrease in charges is given to
City. of Vernon.
V. AUTHORITY FOR LEVY AND COMPLIANCE WITH LAW
The authority for such levy, (i.e. resolution, ordinance or election), shall accompany requests for the levy
of direct assessments, City. of Vernon warrants that the taxes, fees, or assessments imposed by City of
Vernon 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 of Vernon -hereby -releases and forever discharges Los Angeles County and its officers, agents and
employees from any and all claims, demand's, liabilities, costs and expenses, damages, causes of action,
and judgments, in any manner arising out of City of Vernon responsibility under this agreement or other
action taken City of Vernon in establishing a special tax, fee, or assessment and implementing collection
of special taxes, fees, or assessments as contemplated in this agreement.
City of Vernon agrees to and shall defend, indemnify and -hold harmless Los Angeles County and its
officers, agents and employees ("indemnified parties") from any and all claims, demands, liabilities, costs
and•expenses, damages, egiises of action and judgment, in any manner arising out of any of City of
Vernon responsibility under this agreement, or other action taken by City of Vernon in establishing a
special tax, fee,.or assessment and implementing collection of special taxes, fees, or assessments as
contemplated in this agreement.
VI. AUTHORITY FOR LEVY AND COMPLIANCE WITH LAW
I£ any judgment is entered against any indemnified party as a result of action taken to implement this
Agreement, City of Vernon 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 City of Vernon behalf, including property taxes, special taxes, fees, or assessments. Los Angeles
County may, but is not required to, notify City of Vernon of its intent to implement any offset authorized
by this paragraph.
VII. TERMS OF AGREEMENT
All existing agreements between -Los Angeles County Auditor -Controller and City of Vernon pertaining
to the collection of direct assessments 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 -day written notice to the other party of cancellation.
(Signatures Begin on Next Page].
City of Vernon, 5305 Santa Fe Avenue, Vernon, California 90058 —Telephone (323) 583-8811
August 2, 2011
Page 3
CITY OF VERNON
By:
Taxing Agency
Hilario Gonzales/Mavor
Print Name '& Title
Date:
ATT
AST:
G. Y ' City l k
APPROVED AS TO FORM:
Michael B. ontgoiLry, Interim ' Attomey
City of Vernon, 5305 Santa Fe Avenue, Vernon, California 90058 — Telephone (323) 583-8811
RECEIVtD
MAY 13 2012
RECEIVED CITY ADMINISTRATION
u '
MAY 24 2012 STAFF REPORT
CITY CLERK'S OFFICE CITY CLERK (e
DATE: May 22, 2012
TO: honorable City Council
FROM: Willard G. Yamaguchi, City Clerk P1 11
RE: 2012 — 2013 MAXIMUM SPECIAL PARCEL TAX
Background:
The Special Parcel Tax was intended to more equitably distribute the burden of generating revenues to support
annual City activities.
On April 14, 1998 Ordinance No. 1057 was approved by the voters allowing the City to impose a special parcel tax
on warehouse, truck terminals, freight terminals and other distribution facilities at $1.00 per 100 square feet.
On November 16, 1999, through voter approval, Ordinance No. 1076, was approved establishing a new maximum
tax rate for the special parcel tax at $20.00 per 100 square feet and adjusted annually based upon increases in the
Consumer Price Index for All Urban Consumers, All Items Index, Los Angeles — Anaheim -Riverside Area (1982-
84=100) published by the Bureau of Labor Statistics of the United States Department of Labor.
In fiscal year 2008-2009 City Council adopted Resolution No. 9626 to increase the Special Parcel Tax to $22.00 per
100 square feet. For fiscal year 2009-2010 Resolution No. 10,033 was adopted increasing the Special Parcel Tax to
$24.00 per 100 square, feet. For fiscal year 2010-2011 Resolution No. 2010-88 was adopted increasing the Special
Parcel Tax to $26.00 per 100 square feet.
Analysis:
For the current fiscal year 2011-2012 Resolution No. 2011-96 was adopted maintaining the Special Parcel Tax at
$26.00 per square feet. Community Services & Water Department's Office Memorandum dated May 10, 2012
determined the 2012-2013 maximum Special Parcel tax rate to be $28.72 per 100 square feet. Although the
maximum tax rate permissible is $28.72 per 100 square feet, I believe it is appropriate to increase the Special Parcel
Tax rate to $28.00 per 100 square feet for the fiscal year 2012-2013, in line with the 2008 recommendation to
increase the tax $2.00 per 100 square feet each fiscal year until the maximum rate is reached.
Recommended Action:
I recommend that the City Council adopt the Special Parcel Tax rate at $28.00 per 100 square feet for Fiscal Year
2012-2013 and direct that the resulting Special Parcel Tax list be submitted to the County of Los Angeles Auditor
Controller Tax Division.
RECEIVED `,�{pF vFFMpy
MAY 1 0 2012
CaCLERICS OFFICE `'�er..�o •r
COMMUNITY SERVICES & WATER DEPARTMENT
OFFICE MEMORANDUM
P-8
TO: Willard G. Yamaguchi, C'ty Clerk
FROM: Samuel Kevin Wilson, Director of Community Services & Water
DATE: May 10, 2012
SUBJECT: MAXIMUM SPECIAL PARCEL TAX
Section 5.45(c) sets the special parcel tax rate at $20.00 per 100 square feet commencing in fiscal year
1999.
Section 5.45(dx2) states that the maximum rate established by this article shall be revised annually
based upon the consumer price index for the consumer (CPI -U), all items index, Los Angeles -Anaheim
Riverside area (1982-84=100) published by the United States Department of Labor Bureau of Labor Statistics
with the period ending March 31 of each year being utilized as the adjustment date.
Per this section the formula to calculate the maximum rate is as follows:
Multiply the tax rate by a fraction, the numerator of which is the CPI on the
adjustment date and the denominator of which is the CPI for the period
ending March 31, 1999
CPI March 31, 1999 = 165.00
CPI March 31, 2012 = 236.941
Maximum Special Parcel Tax Rate for Tax Year 2012/2013
20.00(236.941/165.0) = $28.72 per 100 square feet or $0.2872 per square
foot which is a 43.6% increase over the 1999 rate
Therefore the maximum Special Parcel Tax rate that may be established for tax year 2012/2013 is
$28.72 per 100 square feet. The current Special Parcel Tax rate is $26.00 per 100 square feet. The City Council
must determine a Special Parcel Tax rate for tax year 2012/2013 prior to June 30, 2012.
SKW/ca
c: City Administrator
ad%R -9z-
Juarez, Debbie
From: Kung, Alex
Sent: Thursday, July 12, 2012 11:19 AM
To: Juarez, Debbie
Cc: Muro, Evangelina
Subject: RE: Billiing of Special Parcel Taxes Agreement - Res. No. 9629 and Misc. Info
Sounds good.
-----original Message -----
From: Juarez, Debbie
Sent: Thursday, July 12, 2012 11:19 AM
To: Kung, Alex
Cc: Muro, Evangelina
Subject: RE: Billiing of Special Parcel Taxes Agreement - Res. No. 9629 and Misc. Info
Hi Alex. Since this is going to be required annually, let's try to establish the process of
having the agreement approved on the same agenda that that the Special Parcel Tax resolution
is approved so that the new agreement is sent out with the parcel tax resolution annually.
Thank you.
Deborah Juarez
Records Management Assistant
City of Vernon - City Clerk's Office
4305 Santa Fe Avenue
Vernon, CA 90058
(323) 583-8811
-----original message -----.
From: Kung, Alex
Sent: Tuesday, July 26, 2011 9:37 AM
To: Juarez, Debbie
Subject: FW: Billiing of Special Parcel
Importance: High
Debbie,
Taxes Agreement - Res. No. 9629 and Misc. Info
Spoke to the County Supervisor. She claims we need a new one every year but I will try to
check with some other supervisor there.
-----Original Message -----
From: Juarez, Debbie
Sent: Tuesday, July 26, 2011 9:31 AM
To: Kung, Alex
Subject: FW: Billiing of Special Parcel Taxes Agreement - Res. No. 9629 and Misc. Info
Importance: High
Please let me know the outcome of your discussion with the County supervisor. Thanks.
---------------------------------------------------------
Deborah Juarez
Records Management Assistant
City of Vernon - City Clerk's Office
I
4305 Santa Fe Avenue
Vernon, CA 90058
(323) 583-8811
-----Original Message -----
From: Juarez, Debbie
Sent: Monday, July 18, 2011 2:43 PM
To: Yamaguchi, Willard; Burnett, Rory
Cc: Muro, Evangelina
Subject: Billiing of Special Parcel Taxes Agreement - Res. No. 9629 and Misc. Info
Importance: High
The agreement is supposed to continue from year to year unless cancelled by written notice.
For your reference, I have attached Res. No. 7106 approved in 1998, Res. No. 7402 approved in
1999, Res. No. 8213 approved in 2003, and Res. No. 9629 approved in 2008. Res. No. 9629 was
sent with Res. No. 2011-96 as a courtesy for their reference.
2