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Resolution No. 15-158
RESOLUTION OF THE BOARD OF SUPERVISORS OF TEIli COUNTY OF BUTTE, CALIFORNIA,
APPROVING AND UTIIORIZING 11X CUTION OF AN AGREEMENT FOR COLLECTION OF
SPECIAL TAXES AN* CONT.! ..CTUAL ASSESSMENTS
WHEREAS, the California Home Finance Authority ("Authority") (doing business as Golden State
Finance Authority), is a joint exercise of powers authority established pursuant to Chapter 5 of Division 7, Title
1 of the Government Code of the State of California (Section 6500 and following) (the "Act") and the joint
Power Agreement entered into on July 1, 1993, as amended from time to time (the "Authority „MA"); and.
WHEl*.EAS, the Authority has established a property-assessed clean energy financing program (the
"Authority PACE Program") for residential, commercial, industrial and agricultural properties to address high
up-front costs for property owners who wish to improve their properties through installation of measures that
will generate renewable energy or reduce their energy and water use; and
WHEREAS, Section 29142 of the Government Code provides that when taxes or assessments are
collected by a county for any special district, or zone, or improvement district thereof, excludin.g a school
district, the Board of Supervisors may provide for a collection fee for such services; and
WHEREAS, Section 29304 of the Government Code provides that whenever any special assessment or
special assessment taxes are levied upon land or real property by any city, county, district or other public
corporation, and the same are to be collected by a county, there shall be added to the amount of the special
assessment or special assessment tax an amount fixed by agreement between the county and city, district, public
corporation, officer, or body for each special assessment or special assessment tax to be collected; and
WHEREAS, special assessments are not taxes under the State Constitution but are levies upon the real
property (land or land and improvements) in a district for the purpose of paying for improvements or special
services, the amount of the levy being based upon the benefits accruing to the property as a result of the
improvements or services; and whether a particular charge is a tax or a special assessment is not governed by
the designation thereof in the statute providing therefor but is governed by the nature of the imposition; and
WHEREAS, the Authority has requested, and it is in the public interest, that the County collect on the
County tax rolls the special taxes, fees, and assessments for the Authority; and
WHEREAS, the Authority and County desire to enter into an agreement whereby the special taxes and
assessments for the Authority will be collected by the County at the same time and in the same manner as
County taxes are collected and the Authority will pay to the County the fees for such collection,
NOW, THEREFORE, BE IT RESOLVED THAT:
1. The Board of Supervisors hereby approves the Agreement for Collection of Special Taxes and
Contractual Assessments ("Agreement"), between the County and the Authority, in substantially the form
attached hereto and incorporated herein by reference.
2. The Board of Supervisors hereby authorizes and directs the County Administrative Officer, in
cooperation with the Authority, to prepare and execute the Agreement, subject to any conforming or clarifying
changes as may be approved by County Administrative Officer and the County Counsel.
3. The Board of Supervisors further authorizes and directs the County Administrative Officer, or
designee, to take such actions as are necessary to perform the obligations of the County under the Agreement,
including without limitation such actions as are necessary for the County to collect the special taxes and special
assessments for the Authority at the same time and in the same manner as County taxes are collected.
4. This Resolution shall take effect immediately upon its adoption. The Clerk of the Board of
Supervisors is directed to send a certified copy of this resolution to the Secretary of the Authority.
l'ASSED AND ADOPTE1 by the Butte County Board of Supervisors this 27th day of October, 2015, by the
following vote, to wit:
AYES: Supervisors Connelly, Wahl, Kirk, Lambert and Chair Teeter
NOES: None
A SENT: None
ABSTAIN: None
DOUG TEETER, Chair
Butte County Board of Supervisors
ATTEST: 71 /
By /
Paul Hr lart/CTirei-Administrative Officer
and Clerk of the Board of Supervisors
AGREEMENT FOR COLLECTION OF TAXES
AND SPECIAL CONTRACTUAL ASSESSMENTS
THIS AGREEMENT is made and entered into this 27th day of October, 2015, by and
between the COUNTY OF BUTTE, hereinafter referred to as the "County", and California
Home Finance Authority, a joint powers authority, hereinafter referred to as the "Authority",
(doing business as Golden State Finance Authority).
WHEREAS, the parties desire to enter into an agreement whereby special taxes or special
assessments for the Authority will be collected by the County Tax Collector at the same time and
in the same manner as County taxes are collected, and the Authority will pay to the County the
fees for collection hereinafter set forth; and
WHEREAS, Section 29142 of the Government Code provides that when taxes or
assessments are collected by a county for any special district, or zone, or improvement district
thereof, excluding a school district, the board of supervisors may provide for a collection fee for
such services; and
WHEREAS, it is recognized that special assessments may be levied on a fixed charge or
dollar amount basis, determined by applying a special assessment rate to a specific lot or parcel
in a prescribed area; and
WHEREAS, the parties to this Agreement desire to provide for the imposition of a
collection fee for fixed charge special taxes and assessments and for correction of errors; and
WHEREAS, when requested by the Authority, it is in the public interest that the County
Tax Collector collect on the County tax rolls the special taxes, fees, and assessments for the
Authority.
NOW THEREFORE, the parties agree as follows:
I. Collection Services. The County Tax Collector will collect for the Authority all
Authority special taxes and fixed charge special assessments entered on the County's assessment
roll and levied by or on behalf of the Authority, said taxes and assessments to 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.
2. Collection Fee. Unless otherwise provided by law, the County Tax Collector may
impose a collection fee of$.30 per parcel for each special tax, fee or assessment that is to be
collected for the Authority on the County tax rolls.
3. Transmission of Information. On or before August 10th of each year (unless an earlier
date is specified by law) the Authority shall certify and deliver to the County Auditor Controller
an assessment roll showing the amount of the special tax or assessment against each parcel of
land (which shall be designated by tax-rate area and assessment number, i.e.,parcel number
Agreement for Collection of Special Taxes/Assessments
appearing on the County Secured Assessment Roll)to be collected by the County Tax Collector
for the Authority. In cases where the Authority levies a fixed charge special tax or assessment
that is to be collected in installments over a period of years, the Authority shall compute annually
the amount due as to each parcel shown on the County Secured Assessment Roll for the year in
which it is to be collected and shall deliver to the County Auditor Controller annually on or
before August 10th(unless an earlier date is specified by law)the assessment roll showing the
installment against each such parcel of land to be collected by the County Tax Collector for the
Authority.
4. Certification to County. The Authority shall certify to the County Auditor Controller
the fixed charge special taxes, fees, or assessments in a dollar amount to be applied on each
parcel of real property, which parcel shall be designated by the assessment(i.e., parcel) number
shown on the County Secured Assessment Roll for the year in which the special tax, fee or
assessment is to be collected. The amounts certified shall include the charges payable to the
County pursuant to Section 2 of this Agreement.
5. Verification by Authority. It shall be the obligation of the Authority prior to the time
of delivery to the County Auditor Controller of the fixed charge special tax or assessment roll to
check the County Secured Assessment Roll after it is filed by the County Assessor with the
County Auditor Controller(July 1; Revenue and Taxation Code, Section 617) to verify that the
parcel numbers on the assessment roll for fixed charge special taxes or assessments certified by
the Authority correspond with the assessment (i.e., parcel) numbers shown on the County
Secured Assessment Roll. Any changes in special tax or assessment data previously certified to
the County Auditor Controller by the Authority, which changes occur as a result of such
verification, shall be certified by the Authority to the County Auditor Controller no later than
August 10.
6. Submission of Data in Machine Readable Form. The performance by the County Tax
Collector of the collection function for a charge as provided for in paragraph 2 above is
conditioned upon the delivery by the Authority to the County Auditor Controller of the required
data and information for the collection of fixed charge special taxes or assessments in such
"machine readable form" as may be acceptable to the County Auditor Controller for use in the
County's electronic data processing equipment. In the event the information is not submitted in
such machine-readable form, the County Auditor Controller may reject the data and notify the
Authority to submit in the acceptable machine-readable form. Annually, prior to July 1, the
County Auditor Controller will furnish the Authority with the format of the machine readable
information necessary to process the special tax and/or assessment.
7. Incorrect Information. The County Auditor Controller will not be obligated
to enter on the County's assessment roll, nor with the County Tax Collector be obligated to
collect, fixed charge special taxes or assessments where the Authority has furnished incorrect
assessment numbers, i.e., assessment or parcel numbers that do not correspond with assessment
or parcel numbers shown on the County Secured Assessment Roll to which such assessments are
to be added, or where the Authority has not furnished the information at the time or in the form
specified. In such cases the County Auditor Controller may return the assessment to the
Authority. If the Authority determines that the assessment is to be placed on the County Secured
Agreement for Collection of Special Taxes/Assessments
Assessment Roll for an ensuing year,the Authority may certify the information to the County
Auditor Controller between July 1st and August 10th of the ensuing year.
8. Charge for Correction of Errors. After the roll has been delivered by the County
Auditor to the County Tax Collector(on or before the fourth Monday in September; Revenue
and Taxation Code, Section 2601) a charge will be made by the County Auditor Controller to the
Authority for each fixed charge special assessment corrected or deleted. Said charge shall be
$10.00 for each account (assessment or parcel number) on the County Secured Assessment Roll
for which there is a deletion or correction resulting from errors in information or data furnished
by the Authority, such as the furnishing by the Authority to the County Auditor Controller of
incorrect amounts or incorrect parcel numbers. The amount of the charges for such corrections
will be deducted by the County Auditor Controller from the total special taxes or assessments
collected by the County Tax Collector for the Authority or the Authority may pay such charges
directly to the County.
9. Charge for Sale and Deed to Authority. The Authority will pay to the County any
expense incurred by the County in the event the County Tax Collector is required to sell property
for nonpayment of special taxes or assessments, along with other taxes and/or assessments.
10. Modification of Collection Fees and Charges. The County Auditor Controller
reserves the right to increase or decrease any charges herein provided in proportion to any
changes in costs incurred by the County Auditor Controller and/or the County Tax Collector in
providing the services described herein, provided that written notice of any increase or decrease
in charges shall be given by the County Auditor Controller to the Authority on or before May 15
of any year during the term of the Agreement.
11. Term of 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 July 1 of any year during the term of this Agreement.
12. Indemnification. The Authority 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 the County's performance under this Agreement.
However, the Authority shall have no obligation to defend or indemnify the County from any
claims if it is determined by a court of competent jurisdiction that such claim was caused by the
sole negligence or willful misconduct of the County or its agents or employees.
Agreement for Collection of Special Taxes/Assessments
IN WITNESS WHEREOF, the parties have caused this Agreement to be executed the
first day above written.
COUNTY OF BUTTE
By:
Paul Hahn, Chief Administrative Officer and
Clerk of the Board of Supervisors
Attest:
By:
Assistant Clerk of the Board of Supervisors
CALIFORNIA HOME FINANCE AUTHORITY
By:
Agreement for Collection of Special Taxes/Assessments