City of Piedmont
COUNCIL AGENDA REPORT
DATE: July 17, 2023
TO: Mayor and Council
FROM: Rosanna Bayon Moore, City Administrator
SUBJECT: Consideration of a Renewed Certification with Alameda County Regarding the Collection of Taxes
RECOMMENDATION
Approve and authorize the City Administrator to sign the attached Certification with Alameda County regarding the collection of taxes.
BACKGROUND
As a result of the passage of Prop. 218 in 1996, Alameda County requires an annual Certification from each entity for which it collects special property taxes. This certification provides indemnification from the City to the County in case a dispute regarding taxation arises.
The City has entered into a similar agreement with the County for many years. The attached agreement differs from the prior format in that it removes a very narrow indemnification which the County provided the City in the past regarding errors caused by the County’s sole negligence.
The City Attorney’s office has reviewed the attached certification and has indicated that it has no objections to the City signing it.
Approval of this certification will ensure that the City’s taxes are collected.
By: John O. Tulloch, Assistant City Administrator/City Clerk Proposition 218 Certification
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 2023/24 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.
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
Dated:
By:
(Signature)
(Print Name)
(Print Title)