HomeMy WebLinkAboutSR - AGR-6238 - COLLECTION OF SPECIAL TAXES FEES CHARGES AND ASSESSMENTSAGENDA ITEM
. July 14, 2015
TO: Honorable Mayor and
Members of the City Council
THRU: Rick Otto
Interim City Manager
FROM: William M. Kolbow,- /
Finance Director !�/'!
Joe DeFrancesco �y
Public Works Di ctor
ReviewedNerified
City Manager
Finance Dire or
To Be Presented By:
Will Kolbow
X Cons Calendar
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1. SUBJECT
Agreement between the City of Orange and the County of Orange for Collection of Special
Taxes, Fees, Charges and Assessments.
2. SUMMARY
The County of Orange annually collects fees associated with five Assessment Districts and
Community Facilities Districts ( "Districts ") in the City of Orange. These assessments are
collected on the property tax bill for property owners of these Districts. This Agreement outlines
the respective roles of the County and the City with regard to this process, and provides for
compensation to the County for this service.
3. RECOMMENDED ACTION
1. Approve Agreement between the City of Orange and the County of Orange for Collection
of Special Taxes, Fees, Charges and Assessments; and
2. Authorize the Mayor and City Clerk to execute on behalf of the City.
4. FISCAL IMPACT
The compensation provided to the County of Orange under this Agreement is 0.30% of the
original value for each special tax, fee or assessment that is to be collected on the County tax
rolls by the County for the City. This amount is retained by the County before the balance of the
assessments is provided to the City. There is no impact to the General Fund.
ITEM 3. t o 1 7/14/15
5. STRATEGIC PLAN GOAL(S)
3. Be a fiscally healthy community
a. Expend fiscal resources responsibly.
6. DISCUSSION and BACKGROUND
Sections 51800, 29142 and 29304 of the State of California Government Code provides for the
collection of taxes and assessments by a county for any special assessment levied upon land or
real property by any city, county, or other public corporation.
The following lists the assessment districts and community facilities districts in the City of
Orange for which the County of Orange currently collects assessments on the annual property tax
bills of property owners on behalf of the City:
CFD 06 -1 Del Rio Public Improvements
AD 95 -1 Sycamore Crossing
CFD 91 -2 Serrano Heights Public Improvements
LMD 86 -2 Santiago Hills
LMD 94 -1 Sycamore Crossing
Per the relevant Government Code section, the County is compensated for this service.
The attached agreement outlines the roles and responsibilities of both the City and the County
with respect to the collection of the assessments for these three landscape assessment districts,
and provides for compensation to the County in the amount of .3% of the value of the
assessments.
This agreement will also cover the newly established Santiago Hills overlay district (LMD 15 -1),
should the City Council take action to form the District and levy the assessments.
7. ATTACHMENTS
Agreement for Collection of Special Taxes, Fees, Charges and Assessments
ITEM 2 7/14/15