Riverside Co/Property Tax Collection & Accounting Services 95AGREEMENT
This AGREEMENT, is made and entered into this 20 day of July , 1995 by and between the County
Riverside, hereinafter referred to COUNTY andLa Quinta R.edev~lopmen/: Ac~en~cy
as a ~ity or 13istnct of F, ivers~de (J~unty,
hereinafter referred to as AGENCY,
WITNESSETH:
WHEREAS, AGENCY is a city or district located in the County and as such desires to be the recipient
of certain services from COUNTY; and
WHEREAS, AGENCY and COUNTY wish to enter into an agreement whereby the services to be
provided, the conditions under which the services are to be provided, and the compensation, ~f any, to COUNTY
for services provided shall be stipulated and binding upon the parties who do so agree; and
WHEREAS, services to the AGENCY may include provision of valuation statements for the purpose
of computing tax rates for debt service, provision of roll information for the pu~'pose of computing fixed charge
amounts, computation of ta.,~ rates where fixed and levied by the Board of S,zpervlsors, collection and distribution
of ad valorem taxes and special assessments, maintenance of AGENCY fi~n~ in the County Treasury. and
maintenance of Accounts Payable function which may include Payroll; and
WHEREAS, statutory provisions including Section 29142, 27013 and 29304 of the Goven,-,ent
Code, provide the COUNTY can collect the cost of collecting taxes and handling funds- for public agencies;
NOW, THEREFORE, the parties hereto agree as follows:
PROPERTY TAX RELATED SERVICES
A. Collections
COUNTY will collect for AGENCY:
1. All ad valorem taxes or special assessments allowable under Section
lb, Article XIII A of the Constitution of the State of California.
2. All general puxpose taxes due AGENCY through the 1% rate
allowable under Section la, Article X/II A of the Constitution of the
State of CaLifornia.
3. All fixed charge special assessments based on benefit conferred to each
parcel without regard to assessed valuation.
Said taxes and assessments shall be collected at the same time and in the same manner as
COUNTY taxes are collected and all laws applicable to the levy, collection and enforcement of
COUNTY taxes shall be and are hereby made applicable to such taxes and assessments.
COUNTY will not collect for AGENCY any ad valorem taxes or assessments against publicly
owned property nor any other property not appearing on the COUNTY assessment roll.
Fee for Collection Services for Services Provided
COUNTY will collect fees as follows:
1. For collection of ad valorem taxes and special assessments by
COUNTY in excess of the general purpose rate for AGENCY,
excepting school districts and cities, the COUNTY shall collect 1/4
of 1% of the ad valorem tax amount collected and distributed.
2. For collection of all general p~rpose taxes u~der the 1% ad valorem
rate for AGENCY, excepting school districts and cities, COUNTY
shald collect 1/4 of 1% of the ad valorem tax amo~mt collected and
distributed.
3. For collection of special assessments for Citrus Pest Control,
COUNTY shall collect 1/4 of 1% of the special assessment amount
collected and distributed.
4. For collection of all fixed charge special assessments for AGENCY,
COUNTY shall collect 16 cents per assessment per parcel. In
addition, for. accounting services related to the processing of fixed
charge special assessments, COUNTY shall collect $75 per
AGENCY and $25 per fund on those funds- on which charges are
placed in the current tax year.
5. For the correction of fixed charge special assessments requested by
AGENCY a~ter extension of the tax roll, COUNTY will collect $17
per correction processed.
6. In addition, for any extended services requested by the AGENCY,
COUNTY may charge a fee sufficient to recover actunl costs.
COUNTY hereby certifies that the fees charged are for the purpose of recovering costs
attributable to the service provided and that said fees do not exceed costs of providing said
C0
Method of Collection
Ad Valorem Taxes and Special Assessments
1. Beginning July 1, of this fiscal year and for all tax distributions
thereafter, the County Auditor will deduct 1/4 of 1% of the total ad
valorem taxes and special assessments due AGENCY, and deposit
that amount to the County General Fund.
2. ~ Beginning July 1, and for all tax distributions thereafter, the County
Auditor will deduct 1/4 of 1% of the total special assessment amount
due the Citrus Pest Control Distvlct and deposit that amount to the
County General Fund.
3. Fixed Charge Benefit Assessments
At the time fixed charge special assessments are entered on the tax
roll, the County Auditor ~ calculate the amount due COUNTY
from AGENCY as follows:
$75 per AGENCY + $25 per fund charged in the current year + 16
cents per assessment per parcel for which a charge is requested.
The total amount due COUNTY wi~ be deducted from the amount
due AGENCY for the settlement of the first installment of Current
Secured Taxes.
Correction of Fixed Charges
The $17 charge for each correction processed may be deducted from
taxes due AGENCY or directly billed to AGENCY.
Extended Services
COUNTY charges for extended services not included in the regular
rates may be directly billed to AGENCY or deducted from taxes due
AGENCY.
3
Do
Transmission of Information
1. For Ad Valorem Taxes and Special Assessments
a. Annually as soon as possible after August 1, the County
Auditor shall transmit to the legislative body of AGENCY
a written statement, showing separately the total value of all
property within the AGENCY and the total value in each
district or portion of the AGENCY for which a different
rate of taxation is to be levied. The value shall be ascertained
from the assessment books of COUNTY for the current
fiscal year.
b. Annually on or before September 1, AGENCY, ff its
legislative body fixes and levies its own tax rates, shall fix and
transmit to the County Auditor the rates of ad valorem taxes
and special assessments for the AGENCY by fund for each
fund for which there is a separate rate. If the Board of
Supervisors fixes and levies the tax rates for AGENCY,
AGENCY shall transmit to the County Auditor the tax
requ/rements by fund for each fi. md for which the ad valorem
rate or rates must by computed by the Auditor and fixed by
the Board of Supervisors.
The County Auditor shall compute and enter on the tax roll the ad valorem taxes and special
assessments allowable under Section lb, Article XIII A of the State Constitution, at the time
and in the manner he computes and enters COUNTY taxes.
The taxes and special assessments so levied shall be collected at the same tinge and in the same
manner as COUNTY taxes are collected. For AGENCIES for which the County Treasurer
acts as the depository of AGENCY funds-, the taxes and special assessments collected shall be
paid into the County Treasury to the account of that AGENCY; otherwise the taxes and special
assessments collected shall be paid to AGENCY by County warrant.
c. Rates submitted by AGENCIES which are fixed by their
Legislative Bodies and Tax Requ/rements submitted by
AGENCIES whose rates are fixed by the Board of
Supervisors m~st be accompanied by a resolution certifying
the following:
1. that all legal requirements involving the
establishment of the tax rates have been met.
2. the ptu-pose of the levy, s,,ch as the bond iss~ze being
paid and the general ,se of the bond proceeds.
3. that the imposition of the levy complies with the
limitations imposed by Section lb, Article X_III A
of the State Constitution.
Rates submitted by AGENCIES which are fixed by their
Legislative Bodies and Tax Req,z~irements submitted by
AGENCIES whose rates are fixed by the Board of
Supervisors shall incl~zde the County Auditor's Tax
Apportio-ment Fund Number opposite the AGENCY
name.
For Fixed Charge Special Assessments
a. If AGENCY makes a request for a certified copy of a
portion of the Co,mtY Secured assessment roll on or before
March 1, the Assessor shall comply with such request on or
before July 1, as provided under Section 647 of the Revenne
and Taxation Code.
b. On or before August 10, AGENCY shall certify and deliver
to the County Auditor an assessment roll showing the
amount of the assessment against each parcel which shall be
designated by assessment nmnber, ( i.e., parcel n,zmber
appearing on the County Secured Assessment Roll) to be
collected by the COUNTY for AGENCY.
c. In cases where AGENCY levies a fixed charge special
assessment which is to be collected in installments over a
period of years, AGENCY shall compt~te annually the
amo~mt d~ze as to each parcel shown on the Co,mty Secured
Assessment Roll for the year in which it is to be collected
do
eo
and shall deliver to the County Auditor, annually on or
before August 10, the assessment roll showing the
installment against each such parcel to be collected by
COUNTY for AGENCY.
It shall be the obligation of AGENCY prior to the time of
delivery to the COUNTY of fixed charge specia| assessment
roll to ch~ck the County Secuxed Assessment Roll a~ter it is
fi]ed by the County Assessor with the County Auditor (July
1, Revenue and Taxation code, Section 617) to verify that
the parcel n,~,~hers on the assessment roll for fixed charge
special assessments certified by AGENCY correspond with
the assessment (i.e., parcel) numbers shown on the County
Secured Assessment Roll. Any changes in special assessment
data previously certified to the County Auditor by AGENCY
shall be certified by AGENCY to the County Auditor no
later than August 20.
The collection of fixed charge specia! assessments by
COUNTY is conditioned upon the delivery by AGENCY to
the County Auditor the required data and information for
the collection in such "machine readable form" as may be
acceptable to the County Auditor for use in the County's
electronic data processing equipment. In the event the
ixfformation is not s~mitted in such machine readable form,
the COUNTY may charge in accordance with Section
I.B.6. of this Agreement. Annually, prior to July 1, the
County Auditor will fuxnish AGENCY with the format
requirements.
Requests for the |evy of fixed charge special assessments shall
be accompanied by a resolution of AGENCY stating the
following:
1. that AGENCY has complied with al/ laws
pertaining to the levy of the particular assessment.
2. that the charge being levied is in accordance with
benefit corfferred to each parcel without regard to
assessed valuation.
3. the purpose of the fixed charge special assessment.
Requests for the levy of Led charge special assessments shall
be accompanied by a s--,-,~ statement of the total number
of assessments and the total charges by the County Auditor's
fund number.
II
Accounting Services
A. For AGENCIES which maintain funds in the County Treason-y, COUNTY will
provide the following services:
1. Upon order of the County Auditor, COUNTY will deposit all funds
due AGENCY to AGENCY'S account.
2. The County Treasurer will credit AGENCY with interest earned, net
of the Treasurer's administrative charge made pursuant to Section
27013 of the Goverv_ment Code, onAGENCY funds deposited with
the County Treasurer based on the AGENCY, funds average daily
balance on a quarterly basis begi,,i,,g July I of each year.
3.COUNTY shall issue warrants for AGENCY as required.
4. Under arrangement with County Auditor, COUNTY may issue
payroll warrants for AGENCY on a bi-weekly or a monthly basis.
The issuance of warrants by COUNTY for AGENCY is contingent upon the
availability of sufficient funds in AGENCY'S account in the County Treasury.
B. Fees for Accounting Services
1. For each reg,xlar warrant issued by COUNTY on request of
AGENCY, COUNTY shall collect a fee of $2.11.
2. For each payroll warrant issued by COUNTY on request of
AGENCY, COUNTY shall collect a fee of $4.42.
3. For each warrant issued which requires special processing due to time
constraints (manual warrant) COUNTY shall collect $4.89.
4. For any extended services which may be provided, COUNTY shall
collect a fee to cover the actual cost of the service. Any such fee shall
be set by COUNTY with concurrence of AGENCY in advance of the
provision of said service.
5. COUNTY shall collect the fees included in this section for all
processing beglnni~g with execution of said agreement.
Method of Collection
Semi-ann~lly, in Jan~ry and in Ju~y, COUNTY shall account for all services
provided AGENCY under Section II B for the preceding six-month period.
COUNTY shall calc~xlate the amount due COUNTY from AGENCY and transfer
the do~r amount due ~vom AGENCY'S General Fund to the County General Fund.
Do
COUNTY shall provide AGENCY with a statement of the services provided and the
amount collected.
Transmission of Information
1. For each reg~dar warrant and "man~l warrant" requested, AGENCY
shall provide COUNTY with a valid "Payment Voucher" in the
format prescribed by the County Auditor-Controller and signed by an
authorized designee of the Board of AGENCY.
2. Monthly, COUNTY shall provide AGENCY a statement of all
activities in AGENCY'S cash account. In addition, COUNTY shall
provide AGENCY with a statement of appropriations and
expenditures and a statement of reven~ze, where applicable.
Statement shall include year-to-date balances.
3. The provision of payroll warrants by COUNTY is conditioned npon
the delivery by AGENCY to the County Auditor-Controller of the
completed pay schedule for each employee, including hours worked,
rate of pay and benefits and miscellaneous deductions applicable.
T~.~ information shall be provided timely and in accordance with the
specifications of the County Auditor-Controller. Ann~lly, prior to
Ju~y 1, COUNTY shall provide AGENCY with a statement of
specifications for payroll processing which shall include dates for
submission of timely payroll information.
4. For AGENCIES receiving payroll sen, ices, COUNTY shall provide
a monthly statement of earnings, benefits and miscellaneous
deductions by employee, s .... arized by fund and incl~ling year-to-
date balances by fund. COUNTY shall provide necessary statements
and settlements with outside AGENCIES where applicable, inch,d~g
W-2 forms, payment of employee and employer shares of Social
Security Contributions from AGENCY funds, etc.
III.
Modification of Collection Fees and Charges
COUNTY reserves the right to increase or decrease any charges herein provided in proportion
to any changes in costs incurred by COUNTY in providing the services described herein,
provided that written notice of any increase or decrease in charges shall be given by COUNTY
to AGENCY on or before July I of any year during the term of the agreement.
IV.
No Change in LiabiliW
It is the p~zose and intent of the parties not to change their existing legal responsibilities and
relationships by virtu of this agreement. The p~rpose of this agreement is to establish the fees
herein set forth together with description and scheduling of the tasks to be accompl/shed by
each party which are in accordance with existing provisions of law.
Terms of Agreement
All existing agreements between COUNTY and AGENCY pertaining to collection of taxes and
special assessments and accounting services by COUNTY for AGENCY shall be ter~i~ated
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 written notice to the other party of
cancellation on or before March 1 of any year duxing the term of this agreement.
IN WITNESS WHEREOF, the parties have caused this agreement to be exec,~ted the first
day above written.
COUNTY OF RIVERSIDE
Chairman, oard of Supervisors
Attest:
GERALD MALONEY, Clerk
DEPUTY
(Se,l)
La
~*acsimile Signature
affixed by Clerk per
Sec. 25103 Gov. Code
Quinta Redevelopment A e y
~ity~5~strlct
Thomas P. Genovese, Executive Director
FORM APPROVED
cOUNtY oOUNSEL
JUL ~ 5 1995
10