Fremont City Council Meeting: 07/16/24 07:00 PM
3300 Capitol Avenue Div/Dept: City Attorney's Office
Fremont, CA 94538 Category: Agreements and Contracts
SCHEDULED
Sponsors:
COUNCIL STAFF REPORT (ID # 5216) DOC ID: 5216
Updated: 7/11/2024 3:59 AM by Dina Lewis Page 1
AGREEMENT WITH THE COUNTY OF ALAMEDA FOR THE COLLECTION OF TAXES AND ASSESSMENTS FOR FISCAL YEAR 2024/25 - Adopt a Resolution Authorizing the City Attorney to Execute a Proposition 218 Certification and Indemnification Agreement with the County of Alameda for the Collection of Taxes and Assessments for Fiscal Year 2024/25
Contact Persons:
Name: Rocio Fierro Rafael Alvarado
Title: Senior Deputy City Attorney II City Attorney
Div/Dept: City Attorney's Office City Attorney's Office Phone: 510-284-4033 510-284-4030
E-Mail: [email protected] [email protected]
Executive Summary: The County of Alameda collects certain assessments, fees and taxes (collectively, “Assessments”) on behalf of the City. In order for this to occur, each year the County requires the City to sign a Proposition 218 Certification and Indemnification Agreement. Staff recommends the City Council adopt a resolution authorizing the City Attorney to execute the Agreement.
BACKGROUND: Each fiscal year, the City and its consultants transmit to the County of Alameda, Office of Auditor-Controller, the Assessments to be placed on the secured property tax bill for collection by the County on behalf of the City. The City is responsible for determining the amount of each Assessment and for complying with the requirements of Proposition 218, which is codified in Articles XIIIC and XIIID of the California Constitution.
DISCUSSION/ANALYSIS: For fiscal year 2024/25, the City’s Assessments that will be included on the County’s property tax bill include community facilities district special taxes, the landscape maintenance district assessment, the clean water protection fee, the paramedic tax, and the Fire Safety General Obligation Bond special tax. In order for the County to collect these Assessments for the City, the County requires the City to sign a Certification and Indemnification Agreement, which certifies that the Assessments placed on the FY 202 4/25 secured property tax bill comply with Proposition 218. Under the Agreement the City agrees to indemnify the County in any legal action challenging the City's compliance with Proposition 218.
FISCAL IMPACT: There are no direct fiscal impacts to the City. Approval of the Certification and Indemnification Agreement will save City staff time and resources by allowing the County to collect taxes and assessments on behalf of the City.
ENVIRONMENTAL REVIEW: The action is not a project as defined by Pub. Res. Code Section 21065, and is exempt from CEQA review per: (1) CEQA Guidelines Section 15378(b)(2), as exempt continuing administrative, policy and procedure making, or maintenance activities; (2) CEQA Guidelines Section 15378(b)(4), as the creation of a government funding mechanism or other government fiscal activity that does not involve Council Staff Report (ID # 5216) Meeting of July 16, 2024 Updated: 7/11/2024 3:59 AM by Dina Lewis Page 2
any commitment to any specific project which may result in a potentially significant physical impact on the environment; (3) CEQA Guidelines Section 15061(b)(3), which exempts projects when it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment.
ATTACHMENTS:
• Draft Resolution Prop 218 Certification Indemnification Agreement FY 2024 -25 • Exhibit A to Draft Resolution- Prop 218 Certification Indemnification Agreement FY 2024- 25 RECOMMENDATION: Adopt a resolution authorizing the City Attorney to execute a Proposition 218 Certification and Indemnification Agreement with the County of Alameda for the Collection of Taxes and Assessments for Fiscal Year 2024/25.