City of Piedmont
COUNCIL AGENDA REPORT
DATE: July 18, 2022
TO: Mayor and Council
FROM: Sara Lillevand, City Administrator
SUBJECT: Consideration of a Renewed Agreement with Alameda County Regarding the Collection of Taxes
RECOMMENDATION
Approve the attached renewal of the Certification and Indemnification Agreement with Alameda County and authorize the City Administrator to sign the agreement.
BACKGROUND
As a result of the passage of Prop. 218 in 1996, Alameda County requires an annual Certification and Indemnification Agreement from each entity for which it collects special property taxes.
This agreement provides mutual indemnification between the County and the City in case a dispute regarding taxation arises. The City has entered into such an agreement for many years and the attached proposed agreement is the same text the Council approved last year.
The City Attorney has reviewed and approved the attached agreement as to form and legality.
Council approval will ensure that the City’s taxes are collected.
By: John O. Tulloch, Assistant City Administrator/City Clerk Certification and Mutual Indemnification Agreement
The CITY OF PIEDMONT (hereafter referred to as public agency) hereby certifies that to the best of its knowledge, the taxes, assessments and fees placed on the 2022/23 Secured Property Tax bill by the public agency met the requirements of Proposition 218 that added Articles XIIIC and XIIID to the State Constitution.
Therefore, for those taxes, assessments and fees which are subject to Proposition 218 and which are challenged in any legal proceeding on the basis that the public agency has failed to comply with the requirements of Proposition 218; the public agency agrees to defend, indemnify and hold harmless the County of Alameda, its Board of Supervisors, its Auditor-Controller/Clerk-Recorder, its officers and employees.
The public agency will pay any final judgment imposed upon the County of Alameda as a result of any act or omission on the part of the public agency in failing to comply with the requirements of Proposition 218.
The County of Alameda hereby agrees to defend, indemnify and hold harmless the public agency, its employees, agents and elected officials from any and all actions, causes of actions, losses, liens, damages, costs and expenses resulting from the sole negligence of the County of Alameda in assessing, distributing or collecting taxes, assessments and fees on behalf of the public agency.
If a tax, assessment or fee is challenged under Proposition 218 and the net amount of the proceeds after deduction of the County’s compensation for collection are shared by both the public agency and the County of Alameda; then the parties hereby agree that their proportional share of any liability or judgment shall be equal to their proportional share of the net amount of the proceeds from the tax, assessment or fee.
The above terms are accepted by the public agency and I further certify that I am authorized to sign this agreement and bind the public agency to its terms.
CITY OF PIEDMONT COUNTY OF ALAMEDA
Dated:
Dated:
By: By:
(Signature) (Signature)
(Print Name) (Print Name)
President of the Board of Supervisors
County of Alameda, California
(Print Title) (Print Title)
Approved as to form:
Farand C. Kan,
Deputy County Counsel