HomeMy WebLinkAboutContracts & Agreements_47-1992_CCv0001.pdf MEMORANDUM OF UNDERSTANDING
This Memorandum of Understanding, dated September 1, 1992, is made by and
between the San Bernardino County Auditor/Controller and the City of Redlands (the
"Agency"). The parties hereto hereby acknowledge and agree as follows:
1. The County and the Agency have entered into a contract whereby the County collects
special assessments-on behalf of the Agency and credits those special assessments (less the
collection fee set forth in the contract) to the Agency.
2. Revenue and Taxation Code Section 4986(a)(6) requires the County Auditor/Controller
to cancel property taxes on property acquired by the United States, the state, any county or
city, school district or other public entity.
3. Upon the cancellation of all or part of the property taxes by the County
Audi tor/Controller pursuant to Revenue and Taxation Code Section 4986(a)(6), the County
Auditor/Controller shall cancel all special assessments imposed by the Agency for all tax years
beginning with the year the property was acquired by the public entity.
4. Nothing in this Memorandum of Understanding shall prevent the Agency from
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collecting directly from the assessee special assessments canceled by the County
Auditor/Controller.
COUNTY OF SAN BERNARDINO CITY OF REDLANDS
AUDITOR/C TROLLER FINANCE DIRECTOR
By:
By:
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AUDITOR/CONTROLLER-RECORDER
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BECOMES
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(AREA CODE 909 BECOMES EFFECTIVE NOVEMSER 19921 � �`�` x1�
AUDITOR/CONTROLLER 9 22 f. ERROL J. MACKZUM, CPA
osp itatVLane, Fourth Floor Auditor/Controller-Recorder
San Bernardino, CA 92415-0011 West H
8 1714) 3877-8322 � �
ROBERT L. CALDERON, CIA, CI;
RECORDER • 222 West Hospitality Lane, First Floor Assistant Auditor/Controller-Recor
San Bernardino, CA 92415-0022 (714) 387-8306
July 30, 1992
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TO: ALL AGENCIES THAT HAVE APPLIED SPECIAL ASSESSMENTS
TO THE TAX ROLLS
Attached is a memorandum of understanding that clarifies the process that occurs when a
property is acquired by a tax exempt entity, when a special assessment has been applied to the
Property by your agency.
Please sign a copy on behalf of your agency and return to the attention of John Gartner.
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RON LE CHEN
Property Tax Manager
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