2021/08/10 City Council Resolution 2021-091 RESOLUTION NO. 2021-091
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK
APPROVING CONTRACT WITH THE COUNTY OF SONOMA FOR COLLECTION
OF SPECIAL TAXES, FEES, AND ASSESSMENTS
WHEREAS, Government Code 51301 provides that a city legislative body may contract
with the county for the performance by its appropriate officers and employees, of the city
functions; and
WHEREAS, the City of Rohnert Park ("City") contracts with the County of Sonoma
("County") for the collection of special taxes, fees, and assessments; and
WHEREAS, the City wishes to contract with the County for Collection Services for the
fiscal year 2021-2022 and automatically renew the contract each fiscal year thereafter, unless
terminated.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rohnert
Park that it does hereby authorize and approve an agreement by and between the County of
Sonoma, for the collection of Special Taxes, Fees, and Assessments.
BE IT FURTHER RESOLVED by the City Council of the City of Rohnert Park that it
does hereby authorize and approve the: Agreement for collection of special taxes, fees, and
assessments, attached as Exhibit A;
BE IT FURTHER RESOLVED that the City Manager is hereby authorized and
directed to execute documents and take related action pertaining to same for and on behalf of the
City of Rohnert Park.
DULY AND REGULARLY ADOPTED this 10th 4. o A ugust, 2021.
CI Y OF ' O NE I' PARK
lf044"
t !I Pei
Gdice, ► ayor
ATTEST:
Elizabeth Macha o�, Acting City Clerk
Exhibit A: Agreement for Collection of Special Taxes, Fees, and Assessments
ADAMS: Phi LINARES: IA-9e STAFFORD: e, ELWARD: ��e GIUDICE:
AYES: (5 ) NOES: ( ) ABSEN : ( 0 ) ABSTAIN: ( z5 )
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 ROHNERT PARK, 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.
EXHIBIT A
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
Council’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. 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 County Parties as a result of action taken to implement this Agreement, City agrees that
3
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.
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
_________________________________________