HomeMy WebLinkAboutContracts & Agreements_99-2023AUDITOR-CONTROLLER/TREASURER/TAX COLLEOTP,� T "` ' E
5AN aeRr KU
COUNTYY AGREEMENT FOR COLLECTION OF �iEd,L,
TAXES, FEES, AND ASSESSMEN Js.
FISCAL YEAR 2023-24 t
THIS AGREEMENT is made and entered into this 20th day of June , 2023,
by and between the COUNTY OF SAN BERNARDINO, hereinafter referred to as "County" and
the City of Redlands , hereinafter referred to as "City".
WITNESSETH:
WHEREAS, Government Code Sections 29304 and 51800 authorize the County to
recoup its collection costs when the County collects taxes, fees, or assessments for any city,
school district, special district, zone or improvement district thereof; and
WHEREAS, the City and County have determined that it is in the public interest that
the County, when requested by City, collect on the County tax rolls the special taxes, fees, and
assessments for City.
NOW, THEREFORE, IT IS AGREED by and between the parties hereto as follows:
1. County agrees, when requested by City as hereinafter provided to collect on the
County tax rolls the special taxes, fees, and assessments of City, and of each zone or
improvement district thereof.
2. When County is to collect City's special taxes, fees, and assessments, City
agrees to notify in writing the Auditor -Controller (268 W. Hospitality Lane, 4' floor, San
Bernardino, CA 92415) of the County on or before the 10ih day of August of each fiscal year
of the Assessor's parcel numbers and the amount of each special tax, fee, or assessment to
be so collected. Any such notice, in order to be effective, must be received by the Auditor -
Controller by said date.
3. County may charge City an amount per parcel for each special tax, fee, or
assessment that is to be collected on the County tax rolls by the County for the City, not to
exceed County's actual cost of collection.
4. City warrants that the taxes, fees, or assessments 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 hereby releases and forever discharges 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 responsibility under this
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agreement, or other action taken by City in establishing a special tax, fee, or assessment and
implementing collection of special taxes, fees or assessments as contemplated in this
agreement.
6. The County Auditor -Controller has not determined the validity of the taxes or
assessments to be collected pursuant to this contract, and the undersigned City hereby
assumes any and all responsibility for making such a determination. The undersigned City
agrees to indemnify, defend, and hold harmless the County and its authorized officers,
employees, agents, and volunteers from any and all claims, actions, losses, damages, and/or
liability arising out of this contract or the imposition of the taxes or assessments collected
pursuant to this contract, and for any costs or expenses incurred by the County on account of
any claim therefore, except where such indemnification is prohibited by law. If any judgment
is entered against County or any other indemnified party as a result of action taken to
implement this Agreement, City agrees that County may offset the amount of any judgment
paid by County or by any indemnified party 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. City agrees that its officers, agents and employees will cooperate with County
by answering inquiries made to City by any person concerning City's special tax, fee, or
assessment, and City agrees that is officers, agents, and employees will not refer such
individuals making inquiries to County officers or employees for response.
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 2023-24 fiscal year.
10. Either party may terminate this agreement for any reason upon 30 days written
notice to the other party. The County Auditor -Controller shall have the right to exercise
County's right and authority under this contract including the right to terminate the contract.
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.
12. Each person signing this agreement represents and warrants that he or she has
been fully authorized to do so.
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IN WITNESS WHEREOF, the parties hereto have executed this agreement as of the
day and year first above written,
ATTEST:
jne Donaldson, City Clerk
City: City of Redlands
By:t
Printed Name: Eddie Tejeda
Title: Mayor
Date: 6/20/23
ENSEN MASON CPA, CFA,
AUDITOR-CONTROLLER/TREASURER/TAX COLLECTOR
SAN BERNARDINO COUNTY
By Authorized Deputy:
Printed Name: F anciliza Z ss
Title: Interim Chief Deputy, Property Tax
Date:
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