HomeMy WebLinkAboutCity of Oro - Claim for DamagesCITY OF OROVILLE
OFFICE OF THE CITY ATTORNEY
1735 MONTGOMERY STREET • OROVILLE, CA 95965-4897
530-538-2533
Fax 530-538-24fi8
Via Hand Delivery
December 26, 2012
Butte County Board of Supervisors
Office of the Clerk of the Board
25 County Center Dr., Suite 213
Oraville, CA 95965
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Re: Claim by City of Oroville regarding Property Tax Administration Pees
Dear Board of Supervisors,
This will serve as a formal claim by the City of Oroville ("City") for a refund, with
interest at the maximum rate allowable by law, of excess property tax administration fees
withheld from the City by Butte County or your authorized representatives far the fiscal
years 2006-2007, 2007-2008, 2008-2009, 2009-2010, 2010-2011, and 2011-2012. While
we have included a form "Claim for Damages," the City does not concede that any claims
filing requirement applies, and the City specifically reserves all rights to a full refund of
all amounts improperly withheld from the City.
This claim is based upon the facts and theories outlined in Attachment A to the claim
form, which attachment is incorporated herein, as well as in the recent California
Supreme Court decision in City of Alhambra, et al., v. County of Los Angeles, et al.,
(opinion filed Nov. 19, 2012; California Supreme Court Case Na. S 18557; Cal.4th
_}. The City is unaware of the exact amount of refund owed. However, the Butte
County Auditor-Controller is in possession of the property tax data to provide an accurate
calculation of the funds improperly withheld. We would welcome the opportunity to
review this data in conjunction with you or your representatives to ensure accurate
calculation of the proper refund owed to the City, including interest at the maximum rate
allowable by law.
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Butte County Board of Supervisors
Office of the Clerk of the Board
December 26, 2012
Page 2
Tf you need any further information to process this claim or otherwise refund the monies
improperly withheld and owed to the City of Oroville, please don't hesitate to call me.
Sincerely,
Scott E. Huber
City Attorney
enclosure
cc: Butte County Risk Management
City Council
Peter Cosentini
Diane MacMillan
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FILE WITH:
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Butte Count Risk Mana ement COUNTY OF BUTTE e°
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RESERVE FOR FILIrrc STAMP
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25 County Center Drive, Suite 213 CLAIM FOR DAMAGES ~ .~~
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Oroville, CA 959b5 TO PERSON OR PROPERTY CLAIM NO.
INSTRUCTIONS
1. Read entire claim form before ftling.
2. See reverse side for diagram upon which to locate place of accident.
3. This claim form must be signed on the reverse side at the bottom.
4. Attach separate sheets, if necessary, to give full details. SIGN EACH SHEET.
5. Claims for death, injury to person or personal property must be filed not Iaer than six
months after occurrence (Gov. Code Sec. 9I 1.2.). Claims for damages to real property
must be filed not later than I year after the occurrence (Gov, Code Sec. 9I 1.2.).
Name of Claimant Cit
of Orovrl le Date of Birth of Claimant
y NIA
Home Address of Claimant City, State and Zip Code Home Telephone Number
Mailing Address of Claimant City, State and Zip Code Occupation of Claimant
Business Address of Claimant City, State and Zip Code Business Telephone Number
1735 Montgomery Street, Oroviile, CA 95965 530-538-2533
Give address and telephone number to which you desire notices or communications to be sent Claimant's Social Security Number
regarding this claim:
City Attorney, City of Oroviile, 1735 Montgomery St., Orovilie, CA 95965 N~.~1
When did DAMAGE ar INJURY occur? Names of any county employees involved in INJURY or DAMAGE
Date SeeAttarlimentA Tlme See Attachment A
If claim is for Equitable Indemnity, give date claimant
served with the complaint;
Date
Where did DAMAGE or INJURY occur? Describe fully and locate on diagram on reverse side ofthis sheet. Where appropriate, give
street names, addresses and measurements from landmarks:
See Attachment A
Describe in detail how the DAMAGE or INJURY occurred.
See Attachment A
Why do you claim the County is responsible?
See Attachment A
Describe in detail each INJURY or DAMAGE.
See Attachment A
(OVER) THIS CLAIM MUST SE SIGNED ON REVERSE SIDE
The amount claimed, as of the date of presentation of this claim, is competed as follows:
Damages incurred to date (exact): Estimated ros ective dama es as far as known:
Damage to property .....................................$ Future expenses for medical and hospital care .......... $
Expenses for medical and hospital care.......$ Future Loss of earnings ...............................................$
Loss ofearnings ...........................................$ Other prospective special damages....._......................$
Special damages for .....................................$ Prospective general damages...................._................$
TotaE estimate prospective damages ..............$
General damages ,_$ s~ anarh. a
.........................................
Total damages incurred to date ......................$see attach. n
Total amount claimed as of date of presentation of this claim .................$ see Anar~,met,t A
Was damage and/or injury investigated by police? Nin If so, City, County or State?
Were paramedics or ambulance called? wrA If so, name provider ambulance
If injured, state date, time, name and address of doctor ofyour first visit Nan
WITNESSES to DAMAGE or INJURY: List all persons and addresses of persons known to have information:
Name Sae Attachment A Address Phone
Name Address Phone
Name Address Phone
DOCTORS and HOSPITALS:
Hospital ~~A Address Date Hospitalized
Doctor Address Date of "Treatment
Doctor Address Date of Treatment
PLEASE READ THE FOLLOWING CAREFULLY
For all accident claims, please complete the diagram below by indicating the names of streets, placing an "X" at the location of the
incident, and showing house numbers or the approximate distance to the nearest cross street.
If a County vehicle was involved, designate by letter "A" the location of the county vehicle and by letter "B" the location of yourself
or your vehicle.
NOTE: If the diagram below does not fit the situation, please attach hereto a proper diagram signed by claimant.
SIt)EWALK
CURB
CURB
PARKWAY
Signature ofClaimanE r pars fiii o
relationship to Claimant: i behal gi ng TypelPrint Name:
SCOtt Huber, City Attorney Date:
12/26/2012
NOTE: CLAIMS MUST BE FILED WITH BUTTE COUNTY'S CLERK OF THE BOARD'S OFFICE (Gov. Code Sec. 915a)
Presentation of a false claim is a felony (Pen. code Sec. 72).
~ntnt
ATTACHMENT A
This claim is submitted on behalf of the City of Oroville ("City"} for a refund of funds
improperly withheld and/or overcharged by Butte County in its administration of the property tax
system. The improperly withheld funds are sufficient to give rise to unlimited jurisdiction of the
Butte County Superior Court.
During fiscal years 2006-2007, 2007-2005, 2008-2009, 2009-2014, 2010-2011, and
2011-2012, Butte County charged the City property tax administration fees ("PTAF") in excess
of that allowed by Revenue and Taxation Code section 97.75. Specifically, in calculating the
City's share of PTAF fees, the Auditor-Controller included the ad valorem property taxes which
the City received in lieu of the Iocal Bradley Burns Sales and Use Tax, and the Vehicle License
Fee pursuant to Revenue and Taxation Code sections 97.65 ("Triple Flip") and 97.70 {"VLF
Swap"). Revenue and Taxation Code section 47.75, as interpreted by City ofAlhamhra, et al. v.
County of Los Angeles, et al. (opinion filed Nov. 19, 2012; California Supreme Court Case No.
S 185457; Cal.4th ~, provides that no amount should be charged for administrative
services for the Triple Flip and VLF Swap in excess of the actual cost of providing those
services. By including the Triple Flip and VLF Swap funds in the calculation of the City's
PTAF share, Butte County has overcharged the City. The City is informed and believes that the
Butte County Auditor-Controller is responsible for this overcharge and possesses the data related
thereto.
The City is unaware of the exact amount of refund owed. However, the City is informed
and believes that the Butte County Auditor-Controller is in possession of the property tax data to
provide an accurate calculation of the funds improperly withheld. The City welcomes the
opportunity to review this data in conjunction with the Auditor-Controller, to ensure accurate
calculation of the proper refund owed to the City, including interest at the maximum rate
allowable by law which the City specifically requests as part of this claim.
Please send all further notices regarding this claim to:
Scott E. Huber
Oroville City Attorney
1735 Montgomery Street
Oroville, CA 95965