APPROVED AS TO FORM AND LEGALITY
________________________
CITY ATTORNEY’S OFFICE
OAKLAND CITY COUNCIL
RESOLUTION NO. ______________ C.M.S.
RESOLUTION OVERRULING PROTESTS AND OBJECTIONS AND
ACCEPTING AND CONFIRMING REPORTS OF THE CITY
ADMINISTRATOR ON THE COSTS INCURRED BY THE CITY OF
OAKLAND FOR DELINQUENT BUSINESS TAXES AND AUTHORIZING
THE RECORDATION OF LIENS WITH ADMINISTRATIVE AND
ASSESSMENT CHARGES AS NECE SSARY PURSUANT TO CHAPTER
5.04 OF THE OAKLAND MUNICIPAL CODE, AND DIRECTING THE
NOTICE OF LIEN AND ASSESSMENT CHARGES BE TURNED OVER
TO THE COUNTY TAX COLLECTOR FOR COLLECTION
WHEREAS, Oakland Municipal Code (“OMC”) section 5.04.240 provides that if business taxes are not paid when due, the tax, penalty and interest shall constitute an assessment against the business property, where the owner of the business and the business property are the same, and shall be a lien on the property for the amount owed; and
WHEREAS, pursuant to Chapter 5.04 of the OM C, the City Administrator ’s Report accompanying this resolution includes a list of those persons against whose property the City proposes to file liens for delinquent business taxes and administrative and assessment charges; and WHEREAS, said City Administrator Report is incorporated herein by reference; and WHEREAS, the date December 6, 2022 and the time 1:30 p.m., was fixed as the day and hour of the public hearing for the Council to hear an d consider said report, together with any objections or protests which may be raised by any of the property owners liable to be assessed for costs incurred for delinquent business taxes and any other interested persons; and WHEREAS, pursuant to Chapter 5.04 notice was served upon the owners of the subject business/business properties not less than ten days prior to the public hearing; now, therefore be it RESOLVED: That the protests are hereby overruled; and be it FURTHER RESOLVED: That the City Administrator’s R eport accompanying this resolution concerning delinquent business taxes, a nd the recordation of liens with administrative charges for the real property described therein, is hereby accepted and confirmed, and the assessments are hereby authorized to be levied upon the properties described in said City Administrator Report in the amounts set opposite each description for costs incurred for delinquent business taxes and added administrative and assessment charges; and be it ________________________
CITY ATTORNEY’S OFFICE
UNCIL
CMS
FURTHER RESOLVED: That if said assessment herein levied is not paid before the 10 th
day of August 2023, the City Administrator shall present an itemized report to the Auditor- Controller of the County of Alameda, State of Ca lifornia, to be placed on the 2023-2024 County Tax Roll.
IN COUNCIL, OAKLAND, CALIFORNIA,
PASSED BY THE FOLLOWING VOTE:
AYES - FIFE, GALLO, KALB, KAPLAN, REID, TAYLOR, THAO AND
PRESIDENT FORTUNATO BAS
NOES –
ABSENT –
ABSTENTION –
ATTEST:
ASHA REED
City Clerk and Clerk of the Council of the
City of Oakland, California
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