Cities Index.
Agenda packet, first session

Tulare City Council
October 3, 2023

Document
Agenda packet, first session
Meeting
October 3, 2023
Body
Tulare City Council
Pages
46
Original file
9.6 MB
Text extracted from the city's file for reading and search. Open the original on www.tulare.ca.gov. That file is the official record.

NOW, THEREFORE, BE IT RESOLVED, based upon the evidence presented, the City Council of the City of Tulare, by vote of two-thirds or more of its members, FINDS, DETERMINES, DECLARES, AND RESOLVES each of the following:

1. The public interest and necessity require the Project.

2. The Project is planned or located in the manner that will be most compatible with the greatest public good and the least private injury.

3. The property described herein in Exhibit A is necessary for the Project.

4. The offer required by §7267.2(a) of the Government Code, together with the accompanying statement of and summary of the basis for the amount established as just compensation, was made to the owner or owners of record, which offer and accompanying statement/summary were in a form and contained all of the factual disclosures provided by Government Code §7267.2(a) which is attached hereto as Exhibit C.

5. All conditions and statutory requirements necessary to exercise the power of eminent domain (“the right to take”) to acquire the interest in the property described herein have been complied with by the City.

6. The City Attorney is hereby AUTHORIZED and EMPOWERED:
a. To acquire in the name of the City, by condemnation, the interest in the property described in Exhibit A, attached hereto and incorporated herein by this reference, in accordance with the provisions of the California Eminent Domain Law and the Constitution of California.
b. To acquire the property in fee simple absolute unless a lesser estate is described in Exhibit A herein.
c. To prepare or have prepared and to prosecute or to retain counsel to prosecute in the name of the City such proceedings in the proper court as are necessary for such acquisition.
d. To deposit the probable amount of compensation, based on an appraisal, and if needed to apply to said court for an order permitting the City to take immediate possession and use of said property for said public uses and purposes.

PASSED, APPROVED, AND ADOPTED on this 3rd day of October 2023.

TERRY A. SAYRE, MAYOR
ATTEST:

MARC MONDELL, CITY CLERK
By Melissa Hermann, Chief Deputy City Clerk

8.2 General Business Page 4

EXHIBIT A

8.2 General Business Page 5
The South 12.00 feet of Parcels 2 and 3 of Parcel Map No. 4641, recorded in Book 47 of Parcel Maps, at

Page 46 ends

quarter of Section 4, Township 20 South, Range 24 East, Mount Diablo Base and Meridian, in the City of Tulare, County of Tulare, State of California.
(Note: The above described description shall be the 12.00 feet directly adjacent to and North of the existing

30.00 foot right of way of Cross Avenue, to establish a total of 42.00 right of way for the North side of said Cross Avenue)

8.2 General Business Page 6

12.00' ADDITIONAL

RIGHT OF WAY

30.00' EXIST R/W (RM 4-15)

42.00'

CROSS AVENUE
324 S. SANTA FE, STE. A
VISALIA, CA 93292
(559) 802-3052
19191
19191-RW
10/30/20
B
RIGHT OF WAY (APN 168-340-05 & 06)

CROSS AVENUE (TULARE, CA) NORTH
60' 0' 60'

8.2 General Business Page 7

EXHIBIT B

8.2 General Business Page 8
MARIO U. ZAMORA

GRISWOLD

LASALLE

COBB DOWD & GIN LLP
September 14, 2023
VIA U.S. MAIL ONLY
Teresa Johnson
1502 W. Cross
Tulare, CA 93274

CITY OF TULARE
Attorney at Law
[email protected]
559.584.6656
111 E 7th Street
Hanford, CA 93230
www.griswoldlasalle.com

NOTICE OF INTENT TO ADOPT RESOLUTION OF NECESSITY
TO ACQUIRE APN 164-130-005
(Code of Civil Procedure, Section 1245.235)
Dear Teresa,
Pursuant to Government Code §7267 et seq., the City of Tulare ("City") made an offer to acquire portion of the properties known as APNs 168-340-005 and 168-340-006 for the amount of forty-four thousand, seven hundred dollars ($44,700.00). This amount was determined based on the appraisals prepared by Jake Hower.

The City's property acquisition representative has been working diligently to complete the acquisition of the property since the date of the formal offer. If an agreement cannot be reached soon, the City will exercise its right to begin the eminent domain process.

Please be advised that if an agreement cannot be reached, the City of Tulare will hold a hearing on October 3, 2023 at 7:00 pm in the City Council Chambers located at 491 North M Street, Tulare, CA 93274, to consider the adoption of a resolution of necessity for the required property rights. You have a right to be heard at the hearing if you notify our office within fifteen (15) days of the date of this correspondence. The City is willing to continue working on this issue up to the meeting time identified above.

Please do not hesitate to contact our office if you have any questions.

MUZ\sv
cc: client
Lyman D. Griswold
(1914-2000)
Sincerely,
Michael E. LaSalle
(Retired}
GRISWOLD, LaSALLE, COBB,

DOWD& ,LLP
Steven W. Cobb
(1947-1993)
Jim D. Lee
(Retired)

8.2 General Business Page 9

EXHIBIT C

8.2 General Business Page 10
______________________________________________________________________________ 411 E. Kern Avenue • Tulare, California 93274 • 559.684.4217 • www.ci.tulare.ca.gov April 1, 2022
Teresa Dianne Johnson
1468 &1502 West Cross Avenue
Tulare, CA 93274
Re: Partial Property Acquisition on real property located in the City of Tulare, California; Assessor Parcel No. 168-340-005 & 006
Dear Ms. Johnson,
The City of Tulare (City) is planning to reconstruct Cross Avenue between West Tulare Avenue and West Street. The project improvements includes ADA concrete work, ADA traffic signal improvements as well as surface water infrastructure improvements. The City has retained Paragon Partners Consultants, Inc. to negotiate a Partial Property Acquisition on the real property you own located at 1468 &1502 West Cross Avenue in the City of Tulare.

Pursuant to Section 7267.2 of the California Government Code, this letter constitutes the City’s offer of total just compensation for the above-referenced property, subject to the terms and conditions below.

The City of Tulare has determined the amount of just compensation for the property identified in the attached Exhibit “A” and “B” (Partial Property Acquisition) to be the sum of TWENTY SIX THOUSAND FIVE HUNDRED DOLLARS AND ZERO CENTS ($26,500.00) which consists of $9,967.68 for a Partial Property Acquisition of 3,322.56 square feet and $16,470.80 for Site Improvements and Cost to Cure. The City’s offer represents what the City has determined to be the fair market value of your property.

It is the City’s hope that our offer is agreeable to you and that the acquisition can begin immediately. The City’s offer will be subject to approval by the City Council and your ability to deliver unencumbered title.

This offer is also based on the assumption that the property is free of contamination and requires no remediation. If contamination is found, this offer will be subject to amendment.

Should you elect to have an independent appraisal completed in addition to the appraisal conducted by the City, you may be eligible to be reimbursed up to $5,000.00 of the appraisal cost. In order to receive any reimbursement, the appraiser you choose must be licensed with the Office of Real Estate Appraisers (OREA) and you must submit your reimbursement request in writing to the City. Copies of the appraisal report, and invoice for completed work by the appraiser must be provided to Paragon Partners Consultants, Inc. concurrent with submission of the appraisal cost reimbursement request. The cost must be reasonable and justifiable.

8.2 General Business Page 11
Teresa Dianne Johnson
168-340-005 & 006

Page 2 ends

______________________________________________________________________________ 411 E. Kern Avenue • Tulare, California 93274 • 559.684.4217 • www.ci.tulare.ca.gov We hereby accept the above offer from the City of Tulare for the purchase of the Partial Property Acquisition over a portion of the real property located at 1468 &1502 West Cross Avenue, Tulare, CA 93274 and further identified as Assessor’s Parcel Number 168-340-005 & 006.

Teresa Dianne Johnson

Dated: _________________

By: ______________________________________

Name: ___________________________________
Title: ____________________________________
If you wish to accept this offer, please do so by communication directed to my attention as soon as possible. If you have any questions or wish to discuss this matter further, please feel free to contact Colin Valles at (714) 379-3376 ext. 119 or by email at [email protected].

Sincerely,
____________________
Jan Bowen, PE
Senior Engineer
Enclosures: Appraisal Summary Sheet
Land Sales Chart
Purchase and Sale Agreement
Grant Deed
Plat & Legal
Summary Statement
W-9 Form

8.2 General Business Page 12
1 Property Owner: Teresa Dianne Johnson, an unmarried
woman
Project: Cross Avenue
Improvement Project
Parcel: 168-340-005 & 006

SUMMARY STATEMENT RELATING TO THE PURCHASE

OF REAL PROPERTY OR AN INTEREST THEREIN
Title III of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 requires that each property owner from whom the City of Tulare purchases real property or an interest therein or each tenant owning improvements on said property be provided with a summary of the appraisal or waiver valuation of the real property or interest therein, as well as the following information:

1. You are entitled to receive full payment prior to vacating the real property being purchased unless you have heretofore waived such entitlement. It is also understood that you are not required to pay recording fees, transfer taxes, or the pro-rata portion of real property taxes which are allocable to any period subsequent to the passage of title or possession.

2. The City of Tulare will offer to purchase any remnant(s) considered to be an uneconomic unit(s) which is (are) owned by you or, if applicable, occupied by you as a tenant and which is (are) contiguous to the land being conveyed.

3. All buildings, structures and other improvements affixed to the land described in the referenced document(s) covering this transaction and owned by the grantor(s) herein or, if applicable, owned by you as a tenant are being conveyed unless other disposition of these improvements has been made. The interest acquired is fee. The area of the property being purchased is shown on the attached Appraisal Summary Statement and is described in the attached copy of the Deed and outlined on the attached map.

4. The market value of the property being purchased is based upon a market value appraisal, the basis of which is summarized on the attached Appraisal Summary Sheet and such amount:
a. Represents the full amount of the valuation of just compensation for the property to be purchased; b. Is not less than the approved valuation of the fair market value of the property as improved; c. Disregards any decrease or increase in the fair market value of the real property to be acquired prior to the date of valuation caused by the public improvement for which the property is to be acquired or by the likelihood that the property would be acquired for such public improvement, other than that due to physical deterioration within the reasonable control of the owner or occupant; and d. Does not reflect any consideration of or allowance for any relocation assistance and payments or other benefits which the owner is entitled to receive.

5. Pursuant to Civil Code of Procedure section 1263.025 should you elect to obtain an independent appraisal, the City of Tulare will pay for the actual reasonable costs up to $5,000.00 subject to the following conditions;

a. You, not the City of Tulare, must order the appraisal. Should you enter into a contract with the selected appraiser; the City of Tulare will not be a party to the contract. b. The selected appraiser must be licensed with the Office of Real Estate Appraisers (OREA). c. Appraisal cost reimbursement requests must be made in writing, and submitted to the City of Tulare, 411 East Kern Avenue, Tulare, CA 93274 within 90 days of the earliest of the following dates: (1) the date the selected appraiser requests payment from you for the appraisal; or, (2) the date upon which you, or someone on your behalf, remitted full payment to the selected appraiser for the

8.2 General Business Page 13
2 appraisal, Copies of the contract (if a contract was made), appraisal report, and invoice for completed work by the appraiser must be provided to the City concurrent with submission of the appraisal cost reimbursement request. The costs must be reasonable and justifiable.

6. The owner of a business conducted on a property to be acquired, or conducted on the remaining property which will be affected by the purchase of the required property, may be entitled to compensation for the loss of goodwill. Entitlement is contingent upon the Business Owner's ability to prove such loss in accordance with the provisions of Sections 1263.510 and 1263.520 of the Code of Civil Procedure.

7. If you ultimately elect to reject the offer for your property, you are entitled to have the amount of compensation determined by a court of law in accordance with the laws of the State of California.

8. You are entitled to receive all benefits that are available through donation to the City of Tulare of all or any part of your interest in the real property sought to be acquired by the governmental agency as set forth in Streets and Highways Code Sections 104.2 and 104.12.

9. City of Tulare Policy requires a property owner to construct right-of-way improvements in connection with the development of their property. The construction of curbs, gutters, sidewalk, and drive approaches is required when any person:

Constructs, adds to, arranges for the construction of, or addition to any off-street parking facilities, or any building or addition thereto which effects the rehabilitation of structures exceeding 25% the value of the structure (as determined by the Building Official), or which effects an increase in the density of use of the property, or effects an increase of traffic generation on the street in question.

A Benefit District consistent with City of Tulare Code of Ordnance Chapter 8.60 will be created for curbs, gutters, sidewalks, and drive approaches installed by the City across the properties frontage. If a building permit is pulled consistent with conditions listed above, the City of Tulare reserves the right to seek reimbursement for the costs of said frontage improvements as part of the issuance of a building permit.

10. Per City of Tulare Code of Ordnance Section 7.20.1090, whenever an applicant applies for a permit to connect property to an existing City sewer main, the installation cost of which the sewer main and sewer lateral was paid by the City of Tulare or a previous applicant, the current applicant shall reimburse the City of Tulare for the sewer main and sewer lateral construction costs per the requirements outlined in the City of Tulare Municipal Code.

11. Per City of Tulare Code of Ordnance Section 7.08.030, whenever an applicant applies for a permit to connect property to an existing City water main, the installation cost of which the water main and water service was paid by the City of Tulare or a previous applicant, the current applicant shall reimburse the City of Tulare for the water main and water service construction costs per the requirements outlined in the City of Tulare Municipal Code.

I certify this summary was given in compliance with the above stated Acts.

Date:

Paragon Partners Consultants, LLC
Agent:

Colin Valles, Right-of-Way Agent

8.2 General Business Page 14

8.2 General Business Page 15
1 PROJECT: City of Tulare – Cross Avenue Improvement Project APN # 168-340-005 & 006

PURCHASE AND SALE AGREEMENT
This Agreement is made between the Charter City of Tulare, a California municipal corporation of the State of California (“City”), and:

Teresa Dianne Johnson, an unmarried woman
(hereinafter collectively referred to as “Owner”)
for a portion of certain property interests located in the City of Tulare, California for a public project consisting of street improvements along the north side of Cross Avenue, west of West Street (“the Project”).

1. AGREEMENT TO SELL AND PURCHASE
Owner agrees to sell and convey to City, and City agrees to purchase from Owner, pursuant to the terms and conditions set forth in this Agreement, the following:

SEE EXHIBITS “A” & “B” ATTACHED

2. PURCHASE PRICE
City shall pay Owner the sum of Twenty Six Thousand Five Hundred Dollars and Zero Cents ($26,500.00) (“Purchase Price”) for the needed property rights, including all improvements, damages, severance, and cost to cure, if any, as follows:

APNs: Portion of 168-340-005 & 006
Fee Acquisition

0.08 acres $9,967.68
Site Improvements
576 Sq. Ft. of Concrete Driveway $5,356.80
154 Sq. Ft. of Lawn w/ Sprinklers $585.20
18 Sq. Ft. of Concrete under Brick Pillars $450.00
4 Brick Pillars $1,920.00
564 Sq. Ft. of Gravel Driveway $902.40
480 Sq. Ft. of Landscaping Areas $4,128.00
12 LF of 4’ high Wood Fence $338.40

8.2 General Business Page 16
2 Cost to Cure
Cut & Cap Sprinkler System $1,000.00
Relocation of Mailbox $250.00
Medium Tree $1,540.00

TOTAL $26,500.00 (rounded)

3. CONDITION OF TITLE
Owner warrants that:

A. They are the owners of the property rights to be transferred by this Agreement and are empowered to execute the conveyance documents and this Agreement.

B. The portion of the parcel needed is not encumbered by any mortgage, deed of trust, or other encumbrance evidencing indebtedness except as may be shown on the Preliminary Title Report - Exhibit C.

C. The portion of the parcel needed is not encumbered by any lease or rental agreement.

4. OWNER’S INDEMNIFICATION
Owner covenants and agrees to indemnify, defend, and hold City harmless from any and all claims, excepting those that arise out of the gross negligence or willful misconduct of City, that third parties may make or assert with respect to the fee title.

5. DELIVERY OF DOCUMENTS
The Agreement and the Grant Deed shall be executed and delivered by Owner to City. City shall not be deemed to have accepted delivery of the Grant Deed until such time as the Grant Deed is recorded in the Official Records of the County of Tulare, California.

6. POSSESSION
Notwithstanding any other provision in this Agreement, the parties agree that the City will obtain the right of possession and use of the Subject Property described in Exhibit A and B of this Agreement, including, but not limited to, the right to remove and dispose of improvements at the time the Grant Deed is fully executed by Owner and City. The parties further agree that the Purchase Price includes full payment for such possession and use from the date the City provides written notice of its intent to exercise such right. If the City desires to obtain possession and use of the Subject Property, City will provide 30-day written notice to Owner stating the effective date of such right of possession and use of the Subject Property.

8.2 General Business Page 17
3 7. NOTIFICATION TO ASSESSOR
City shall provide the County Assessor with a copy of this Agreement once it is executed and recorded so that the County Assessor may determine whether apportionment and cancellation of any taxes resulting for the sale of the portion of the parcel needed is appropriate.

8. ENVIRONMENTAL ASSESSMENT PRIOR TO CLOSE OF ESCROW
Owner agrees that City may wish to perform an environmental assessment of the property. Such an assessment includes what is commonly referred to as a Phase I analysis, and, if necessary thereafter, a Phase II analysis. A Phase II analysis may require test borings to determine the existence and extent of any toxic substances or hazardous materials on the Property. City shall return the Property to its preexisting condition if test borings are done and if the City does not purchase the portion of the property used by the City for the test borings.

9. PURCHASE CONTINGENT ON PROPERTY BEING FREE OF TOXICS Owner understands and agrees that City has no obligation to purchase the portion of the parcel if it is determined during an environmental assessment that the required property rights contains toxic and/or hazardous materials, which will require remediation under applicable State and/or federal law.

City will provide to Owner all test results obtained during any environmental assessment.

10. CITY’S LIABILITY
City covenants and agrees to defend, indemnify, and hold harmless Owner from liability arising out of construction of the Project, excepting any liability resulting from the gross negligence or willful misconduct of Owner.

Further, City agrees that should damage occur outside of the purchase area, the City will return the surface, to the extent reasonably practicable, to the same condition as existed prior to construction of the Project.

11. SEVERABILITY
If any provision in this Agreement is held by a court of competent jurisdiction to be invalid, void, or unenforceable, the remaining provisions shall continue in full force without being impaired.

12. GOVERNING LAW/VENUE

8.2 General Business Page 18
4 This Agreement shall be governed by and construed in accordance with the laws of the State of California. Any legal action concerning this Agreement shall be venued in the Superior Court of Tulare County.

13. SALE UNDER THREAT OF EMINENT DOMAIN
City acknowledges that Owner is selling the required property to City for the Project under threat of eminent domain. If a dispute arises based on the terms of this agreement and/or the performance of any duties related to the agreement, the prevailing party shall recover all reasonable costs and attorneys’ fees.

14. HEIRS, SUCCESSORS AND ASSIGNS
This Agreement shall bind the respective heirs, personal representatives, successors, and assigns of the parties to this Agreement. Any assignments of this Agreement must be approved in writing by both parties.

15. ENTIRE AGREEMENT
This Agreement shall be deemed effective on the date this Agreement is executed by the City.

IN WITNESS WHEREOF, the parties have executed this Agreement as set forth below:

GRANTOR(S):

Teresa Dianne Johnson, an unmarried
woman
Date: _____________________________
__________________________________
__________________________________
Date: _____________________________
__________________________________
By:
__________________________________
Its:

GRANTEE:

The Charter City of Tulare, a California
municipal corporation of the State of
California
Date: _____________________________
__________________________________
Marc Mondell, City Manager

8.2 General Business Page 19
Cross Ave Improvement Project
APNs: 168-340-005 & 006 (portions of)
Recorded at the Request of and:

When Recorded Return To:

City of Tulare
Attn: Jan Bowen
411 E. Kern Avenue
Tulare, CA 93724

GRANT DEED
For value received
Teresa Dianne Johnson, an unmarried woman
GRANT(s) to the Charter CITY OF TULARE,
a California municipal corporation of the State of California All that real property situate in the unincorporated area of the City of Tulare, State of California, described as follows:

Legal Description (Exhibit A) and Exhibit Plat (Exhibit B) attached hereto and made a part hereof by this reference Dated this _________ day of ___________________________, 2022,

GRANTOR
Teresa Dianne Johnson, an unmarried woman
___________________________ ___________________________ By:
___________________________ ___________________________ Title:

The undersigned grantor(s) declare(s):

Documentary transfer tax is $ None
R&T Code 11922, Conveyance to
Government Agency
Exempt from recording fees pursuant
to Gov’t Code § 6103

8.2 General Business Page 20

ACKNOWLEDGMENTS
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

STATE OF CALIFORNIA )

COUNTY OF )
On ______________, 2022 before me, , Notary Public,
personally appeared , who proved to me on the
basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Signature: (seal)

8.2 General Business Page 21

EXHIBIT A
(APN 168-340-05 & 06)
The South 12.00 feet of Parcels 2 and 3 of Parcel Map No. 4641, recorded in Book 47 of Parcel Maps, at

Page 46 ends

quarter of Section 4, Township 20 South, Range 24 East, Mount Diablo Base and Meridian, in the City of Tulare, County of Tulare, State of California.
(Note: The above described description shall be the 12.00 feet directly adjacent to and North of the existing

30.00 foot right of way of Cross Avenue, to establish a total of 42.00 right of way for the North side of said Cross Avenue)

8.2 General Business Page 22

12.00' ADDITIONAL

RIGHT OF WAY

30.00' EXIST R/W (RM 4-15)

42.00'

CROSS AVENUE
324 S. SANTA FE, STE. A
VISALIA, CA 93292
(559) 802-3052
19191
19191-RW
10/30/20

EXHIBIT B
RIGHT OF WAY (APN 168-340-05 & 06)

CROSS AVENUE (TULARE, CA) NORTH
60' 0' 60'

8.2 General Business Page 23
1 Property Owner: Teresa Dianne Johnson Project: Cross Avenue Improvement Project
Parcel: 168-340-005 & 006
(portion of)

SUMMARY STATEMENT RELATING TO THE PURCHASE

OF REAL PROPERTY OR AN INTEREST THEREIN
Title III of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 requires that each property owner from whom the City of Tulare purchases real property or an interest therein or each tenant owning improvements on said property be provided with a summary of the appraisal or waiver valuation of the real property or interest therein, as well as the following information:

1. You are entitled to receive full payment. It is also understood that you are not required to pay recording fees, transfer taxes, or the pro-rata portion of real property taxes which are allocable to any period subsequent to the passage of title or possession.

2. The City of Tulare will offer to purchase any remnant(s) considered to be an uneconomic unit(s) which is (are) owned by you or, if applicable, occupied by you as a tenant and which is (are) contiguous to the land being conveyed.

3. All buildings, structures and other improvements affixed to the land described in the referenced document(s) covering this transaction and owned by the grantor(s) herein or, if applicable, owned by you as a tenant are being conveyed unless other disposition of these improvements has been made. The interest acquired is fee. The area of the property being purchased is shown on the attached Appraisal Summary Statement and is described in the attached copy of the Deed and outlined on the attached map.

4. The market value of the property being purchased is based upon a market value appraisal, the basis of which is summarized on the attached Appraisal Summary Sheet and such amount:
a. Represents the full amount of the valuation of just compensation for the property to be purchased; b. Is not less than the approved valuation of the fair market value of the property as improved; c. Disregards any decrease or increase in the fair market value of the real property to be acquired prior to the date of valuation caused by the public improvement for which the property is to be acquired or by the likelihood that the property would be acquired for such public improvement, other than that due to physical deterioration within the reasonable control of the owner or occupant; and d. Does not reflect any consideration of or allowance for any relocation assistance and payments or other benefits which the owner is entitled to receive.

5. Pursuant to Civil Code of Procedure section 1263.025 should you elect to obtain an independent appraisal, the City of Tulare will pay for the actual reasonable costs up to $5,000.00 subject to the following conditions;

a. You, not the City of Tulare, must order the appraisal. Should you enter into a contract with the selected appraiser; the City of Tulare will not be a party to the contract. b. The selected appraiser must be licensed with the Office of Real Estate Appraisers (OREA). c. Appraisal cost reimbursement requests must be made in writing, and submitted to the City of Tulare, 411 East Kern Avenue, Tulare, CA 93274 within 90 days of the earliest of the following dates: (1) the date the selected appraiser requests payment from you for the appraisal; or, (2) the date upon which you, or someone on your behalf, remitted full payment to the selected appraiser for the

8.2 General Business Page 24
2 appraisal, Copies of the contract (if a contract was made), appraisal report, and invoice for completed work by the appraiser must be provided to the City concurrent with submission of the appraisal cost reimbursement request. The costs must be reasonable and justifiable.

6. The owner of a business conducted on a property to be acquired, or conducted on the remaining property which will be affected by the purchase of the required property, may be entitled to compensation for the loss of goodwill. Entitlement is contingent upon the Business Owner's ability to prove such loss in accordance with the provisions of Sections 1263.510 and 1263.520 of the Code of Civil Procedure.

7. If you ultimately elect to reject the offer for your property, you are entitled to have the amount of compensation determined by a court of law in accordance with the laws of the State of California.

8. You are entitled to receive all benefits that are available through donation to the City of Tulare of all or any part of your interest in the real property sought to be acquired by the governmental agency as set forth in Streets and Highways Code Sections 104.2 and 104.12.

9. City of Tulare Policy requires a property owner to construct right-of-way improvements in connection with the development of their property. The construction of curbs, gutters, sidewalk, and drive approaches is required when any person:

Constructs, adds to, arranges for the construction of, or addition to any off-street parking facilities, or any building or addition thereto which effects the rehabilitation of structures exceeding 25% the value of the structure (as determined by the Building Official), or which effects an increase in the density of use of the property, or effects an increase of traffic generation on the street in question.

A Benefit District consistent with City of Tulare Code of Ordnance Chapter 8.60 will be created for curbs, gutters, sidewalks, and drive approaches installed by the City across the properties frontage. If a building permit is pulled consistent with conditions listed above, the City of Tulare reserves the right to seek reimbursement for the costs of said frontage improvements as part of the issuance of a building permit.

10. Per City of Tulare Code of Ordnance Section 7.20.1090, whenever an applicant applies for a permit to connect property to an existing City sewer main, the installation cost of which the sewer main and sewer lateral was paid by the City of Tulare or a previous applicant, the current applicant shall reimburse the City of Tulare for the sewer main and sewer lateral construction costs per the requirements outlined in the City of Tulare Municipal Code.

11. Per City of Tulare Code of Ordnance Section 7.08.030, whenever an applicant applies for a permit to connect property to an existing City water main, the installation cost of which the water main and water service was paid by the City of Tulare or a previous applicant, the current applicant shall reimburse the City of Tulare for the water main and water service construction costs per the requirements outlined in the City of Tulare Municipal Code.

I certify this summary was given in compliance with the above stated Acts.

Date:

Agent:

Phillip Bonina, Right-of-Way Agent
Paragon Partners Consultants, Inc.

8.2 General Business Page 25

8.2 General Business Page 26
Your Rights Under TITLE VI
This leaflet is designed to notify you of the requirements of Title VI of the Civil Rights Act of 1964 and your rights under those requirements.

WHAT IS TITLE VI?
Title VI is a statute provision of the Civil Rights Act of 1964. President John F. Kennedy referred to Title VI as “Simple Justice – requiring that [all] public funds to which taxpayers of all races contribute not be spent in any fashion which encourages, entrenches, subsidizes or results in racial discrimination.”
Title VI (Sec. 601) of the Civil Rights Act of 1964 provides that:
“No person in the United States shall, on the grounds of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving Federal financial assistance.” (42 USC Sec. 2000d) Additionally, Executive Order 12898, Federal Actions to Address Environmental Justice in Minority Populations and Low-Income Populations, 1994 provides that:
“Each Federal agency shall make achieving environmental justice part of its mission by identifying and addressing, as appropriate, disproportionately high and adverse human health or environmental effects of its programs, policies, and activities on minority populations and low-income populations.”
WHAT DOES THIS MEAN?
This means utilization of and access to all departmental programs, services or benefits derived from any acquiring /displacing agency (“Agency”) activity will be administered without regard to race, color, or national origin.

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The Agency will not tolerate discrimination by its employees or subrecipients of Federal funds. The Agency prohibits all discriminatory practices, which may result in:

Ø Denial to an individual of any service, financial aid or benefit provided under the program to which he or she may otherwise be entitled
Ø Different standards or requirements for participation Ø Segregation or separate treatment in any part of a program Ø Distinctions in quality, quantity, or manner in which a benefit is provided
Ø Discrimination in any activities conducted in a facility built in whole or part with Federal funds
To ensure compliance with Title VI and the Presidential Executive Order on Environmental Justice, the Agency will:

Ø Avoid, minimize, or mitigate disproportionately high and adverse human health and environmental effects, including social and economic effects, on minority populations and low-income populations
Ø Prevent the denial of, reduction in, or significant delay in the receipt of benefits by minority and low-income populations

BENEFITS AND SERVICES
All of the work the Agency performs is intended to assist the transportation needs of all people regardless of race, color, national origin and /or socioeconomic status.

WHO BEARS RESPONSIBILITY TO TITLE VI?
All Agency employees, and its functional programs.

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ARE YOUR RIGHTS BEING VIOLATED?
All recipients of Agency services are entitled to fair and equal benefits and services. If you believe your rights have been violated, on the basis of discrimination, because of your race, color, or national origin, you may file a written complaint with the Agency. Please notify your assigned acquisition/relocation agent that you would like to file a written complaint, and they will provide you with further information and guidance.

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This is an informational pamphlet only. It is not intended to give a complete statement for all state or federal laws and regulations pertaining to the purchase of your property for a public use, the relocation assistance program, technical legal definitions, or any form of legal advice.

INFORMATION BOOKLET

ACQUISITION OF PROPERTY

YOUR PROPERTY

YOUR RIGHTS

8.2 General Business Page 37
Dear Property Owner:

Our State and Federal Constitutions recognize the need for public agencies to purchase private property for public use. The Uniform Relocation Assistance and Real Property Acquisitions Policies Act of 1970 (Uniform Act), or similar State Legislation and eminent domain law of the State of California authorize purchase of private property for public use and ensure that owners of real estate (real property) to be acquired are treated fairly and consistently.

This Handbook provides a summary of the City of Tulare’s (CITY) acquisition procedures and various laws it is not intended to give a complete statement of all state or federal laws and regulations pertaining to the purchase of your property for a public use, technical legal definitions, or any form of legal advice. Recipients of offer letters from the CITY should be aware that such laws and procedures are subject to change by future legislation and/or court decisions.

In the event the CITY decides to proceed with the proposed acquisition, CITY’s acquisition consultant will contact you.

8.2 General Business Page 38

TABLE OF CONTENTS
PAGE
WHY IS MY PROPERTY REQUIRED? 1
WHAT RIGHT DOES THE CITY HAVE TO ACQUIRE MY PROPERTY? 1 WHO MAKES THE DECISION TO BUY MY PROPERTY? 1
HOW WILL THE CITY DETERMINE HOW MUCH TO OFFER ME FOR MY PROPERTY? 1 WHAT IS FAIR MARKET VALUE? 1
HOW DOES AN APPRAISER DETERMINE THE FAIR MARKET VALUE OF MY PROPERTY? 2 WILL I HAVE A CHANCE TO TALK TO THE APPRAISER? 2

ONCE THE CITY DETERMINES THAT MY PROPERTY IS NECESSARY FOR A PUBLIC PROJECT, HOW SOON WILL THE CITY GIVE ME A WRITTEN PURCHASE OFFER? 2 WHAT IS IN THE CITY’S STATEMENT OF THE BASIS FOR ITS DETERMINATION 2 OF JUST COMPENSATION?
CAN I GET AN APPRAISAL? 3
MUST I ACCEPT THE CITY’S INITIAL OFFER? 3
MAY I HAVE SOMEONE REPRESENT ME DURING NEGOTIATIONS? 3
IF I AGREE TO ACCEPT THE CITY’S OFFER, HOW SOON WILL I BE PAID? 4 WHAT HAPPENS IF I DO NOT AGREE TO THE FINAL PURCHASE OFFER? 4 WHAT HAPPENS IF THE CITY CONDEMNS MY PROPERTY? 4
WHAT IS AN ORDER OF POSSESSION? 4
WILL I HAVE TO PAY ANY SETTLEMENT COSTS? 5
MAY I KEEP ANY OF THE BUILDINGS OR OTHER IMPROVEMENTS ON MY PROPERTY? 5 CAN THE CITY TAKE ONLY A PART OF MY PROPERTY? 6
WILL I HAVE TO PAY RENT TO THE CITY AFTER MY PROPERTY IS ACQUIRED? 6 HOW SOON MUST I MOVE? 6
AM I ENTITLED TO RECOVER LOSS OF BUSINESS GOODWILL? 6

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I AM A VETERAN, HOW ABOUT MY GI LOAN? 7
MY PROPERTY IS WORTH MORE NOW THAN WHEN I BOUGHT IT. MUST I 7 PAY CAPITAL GAINS TAX ON THE INCREASE?
WHAT IF I HAVE OTHER QUESTIONS ABOUT THE PROCESS? 7

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1 WHY IS MY PROPERTY REQUIRED?
The CITY has determined that your property may be required for public Project.

WHAT RIGHT DOES THE CITY HAVE TO ACQUIRE MY PROPERTY?
Every public agency has certain powers that are necessary for it to operate effectively. For example, States have the power to levy taxes and the power to maintain order. Another power is the power to acquire private property for public purposes. This is known as the power of the eminent domain.

The rights of each of us are protected by the Fifth and Fourteenth Amendments of the U.S.

Constitution, the State Constitution and eminent domain laws which guarantee that if a public agency takes private property it must pay "just compensation" to the owner.

Further, under the California Government Code and Title 25 of the California Code of Regulations, the owner has additional protections, some of which are explained in this brochure.

WHO MAKES THE DECISION TO BUY MY PROPERTY?
The decision to acquire specific property for a public project usually involves many persons and many decisions. The final decision to proceed with a project is made by the CITY of Tulare’s CITY Council after a thorough review that includes public hearings to obtain the views of interested citizens.

HOW WILL THE CITY DETERMINE HOW MUCH TO OFFER ME FOR MY PROPERTY?
Before making you an offer, the CITY will obtain an appraisal of your property. A qualified, licensed, professional appraiser who is familiar with local property values will do the appraisal.

The appraiser will inspect your property and state his or her professional opinion of its current fair market value in an appraisal report.

The CITY is required to offer you "just compensation" for your property. This amount cannot be less than the fair market value of your property, as determined by the CITY on the basis of its approved appraisal.

WHAT IS FAIR MARKET VALUE?
The fair market value of real property being taken for a public project is the highest price on the date of valuation that would be agreed to by a seller, being willing to sell but under no particular or urgent necessity for so doing, nor obliged to sell, and a buyer, being ready, willing, and able to buy but under no particular necessity for so doing, each dealing with the other with full knowledge of all the uses and purposes for which the property is reasonably adaptable and available.

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2 HOW DOES AN APPRAISER DETERMINE THE FAIR MARKET VALUE OF MY PROPERTY?
Each parcel of real property is different and therefore no single formula can be devised to appraise all properties. Among the factors an appraiser typically considers in estimating the value of real property are:
• How it compares with similar properties in the area that have been sold recently. • How much it would cost to reproduce the buildings and other structures, less any depreciation.
• How much rental income it could produce after expenses and how investors typically value that income.

WILL I HAVE A CHANCE TO TALK TO THE APPRAISER?
YES. You must be contacted and given the opportunity to accompany the appraiser on the inspection of your property. You may then inform the appraiser of any special features that you believe may add to the value of your property. It is in your best interest to provide the appraiser with all the useful information you can to ensure that nothing of allowable value will be overlooked.

If you prefer, you may designate a representative in writing for this purpose.

ONCE THE CITY DETERMINES THAT MY PROPERTY IS NECESSARY FOR A

PUBLIC PROJECT, HOW SOON WILL THE CITY GIVE ME A WRITTEN PURCHASE OFFER?
The timing of a purchase offer depends on the following factors:
• The amount of work required to appraise your property, • The availability of funding; and
• Possible project delays caused by factors outside the control of the CITY.

Typically, when there are no funding issues or other project delay factors, you can expect a written purchase offer within 60 days of completion of the appraisal. The appraisal for business or industrial property can take several months to complete due to the much greater complexity involved.

The CITY will give you a written offer to acquire your property for the full amount determined to be just compensation, and it will do so promptly. Along with the offer you will receive a written statement explaining the basis for the determination of just compensation. The CITY will not initiate negotiations until the purchase offer is sent out and your receipt of the offer is acknowledged.

WHAT IS IN THE CITY'S STATEMENT OF THE BASIS FOR ITS DETERMINATION OF JUST COMPENSATION?
The CITY's "statement of the basis for its determination of just compensation" will be provided to you with the written purchase offer. Among other things, this statement will include:
• The recognized definition of the term "fair market value" or the equivalent term.

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3 • The date of valuation, highest and best use, and applicable zoning of property. • An accurate description of the property to be acquired. • A list of the improvements covered by the offer.
• The principal transactions, reproduction or replacement cost analysis, or capitalization analysis, supporting the determination of value.
• The amount of the offer.
• Where appropriate, the just compensation for the real property acquired and for damages to remaining real property shall be separately stated and shall include the calculations and narrative explanation supporting the compensation, including any offsetting benefits. • An indication that the offer does not reflect any relocation payments or other relocation assistance that you may receive under other regulations.

CAN I GET MY OWN APPRAISAL?
YES. Pursuant to the California Code of Civil Procedure Section 1263.025 should you elect to obtain an independent appraisal, the CITY will pay for the actual reasonable costs up to $5,000 subject to the following conditions;
• You may order your own independent appraisal. Should you enter into a contract with the selected appraiser, the CITY will not be a party to the contract. • The selected appraiser you select must be licensed with the California State Office of Real Estate Appraisers (OREA).
• At the time the CITY makes its offer to you, it will offer to pay you the reasonable cost, not to exceed $5,000 of the cost of your independent appraisal. • Appraisal cost reimbursement requests must be made in writing and submitted to the Monument, 200 Spectrum Center, Suite 300, Irvine, CA 92618 within ninety days of the earliest of the following dates: (1) the date the selected appraiser requests payment from you for the appraisal; or, (2) the date upon which you, or someone on your behalf, remitted full payment to the selected appraiser for the appraisal. Copies of the appraisal contract (if a contract was made), appraisal report, and invoice for completed work by the appraiser must be provided to the CITY concurrent with submission of the appraisal cost reimbursement request. All appraisal costs must be reasonable and justifiable.

MUST I ACCEPT THE CITY’S INITIAL OFFER?
NO. You are entitled to present your evidence as to the amount you believe is the value of your property and to make suggestions for changing the terms and conditions of the offer. The CITY will make reasonable efforts to consider and respond to your evidence and suggestions (including an appraisal). When fully justified by the available evidence of value, the CITY may make a revised offer.

MAY I HAVE SOMEONE REPRESENT ME DURING NEGOTIATIONS?
YES. You may have an attorney or anyone else represent you during your negotiations with the CITY. If you choose to have representation during the negotiations, please so inform the CITY in writing. You will be responsible to pay the costs of any such representation.

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4 IF I AGREE TO ACCEPT THE CITY'S OFFER, HOW SOON WILL I BE PAID? If you and the CITY reach an agreement for the purchase of your property by the CITY and your ownership (title) is clear, payment to you will be made at a mutually acceptable time. Generally, you can expect to be paid in about ninety (90) days after the CITY signs the Purchase Agreement.

If the title evidence obtained by the CITY indicates that further action is necessary to show that your ownership is clear, you may be able to hasten the payment by helping the CITY to obtain the necessary proof. (Title evidence is a legal record of ownership of the property. It identifies the owners of record and lists the restrictive deed covenants and recorded mortgages, liens and other instruments affecting your ownership of the property.)

WHAT HAPPENS IF I DO NOT AGREE TO THE FINAL PURCHASE OFFER BY THE CITY?
If you and the CITY are unable to reach an agreement through negotiations, the CITY will then either institute formal eminent domain (condemnation) proceedings to acquire the property or abandon its intention to acquire the property. In the latter case, the CITY will give you notice of its decision as provided by law.

WHAT HAPPENS IF THE CITY CONDEMNS MY PROPERTY?
The power of eminent domain may only be exercised if: 1) the public interest and necessity require the project; 2) the project is planned or located in the manner that will be most compatible with the greatest public good and the least private injury; and 3) the property sought to be acquired is necessary for the project. Eminent domain proceedings are often referred to as condemnation actions. The CITY may only file a condemnation action after the adoption of a Resolution of Necessity by its Board of Directors. Such resolution must be adopted at a public hearing, of which the owner(s) of the property will receive written notice at least 15 days in advance of the hearing.

After the hearing, assuming need and necessity has been substantiated and determined, the CITY can file a condemnation suit.

During the condemnation action, you will be provided an opportunity to introduce your evidence as to the value of your property. The CITY will have the same right. After hearing the evidence of all parties, the court or a jury will determine the amount of just compensation to which you are entitled.

In the State of California, a property owner and the CITY have a constitutional right to have a jury determine the value of the property in question. If the owner and the CITY decide to waive their right to a jury trial, a judge can determine just compensation.

To help you in presenting your case in a condemnation proceeding, you may wish to consider employing an attorney and an appraiser. However, the costs of these professional services and other costs that you incur in presenting your case to the court are your responsibility unless the court orders that you are to be reimbursed for your litigation expenses.

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5 WHAT IS AN ORDER OF POSSESSION?
An order of possession is a process within a condemnation action that allows the CITY to have the possession of your property prior to a negotiated settlement or an award of just compensation in court. This procedure is used typically where the possession of your property is necessary to accomplish timely construction of the project for which your property is being acquired.

To obtain an order of possession, the CITY must deposit with the court an amount not less than its appraisal of the fair market value of the property. Ordinarily, the owner or lessees are then permitted to withdraw their share of this amount, LESS any amounts necessary to pay off any mortgage or other liens on the property and sums necessary to resolve any special ownership problems. A withdrawal of the deposit by the property owner results in a waiver by the owner of the right to challenge the CITY’s authority to take the property, but does not waive the owners right to seek additional compensation. Early withdrawal of your share of the money will not affect your right to seek additional compensation for your property. Should the negotiated settlement or court award exceed the amount deposited by the CITY, you will be paid the difference plus any interest and costs as provided by law.

WILL I HAVE TO PAY ANY SETTLEMENT COSTS?
If you and the CITY enter into an agreement for the CITY’s purchase of your property, you will not be responsible for the reasonable and necessary costs of:
• Escrow fees and fees for other services typical in a real estate transaction, recording fees, transfer taxes and any similar expenses that are incidental to transfer ownership to the CITY.
• Penalty costs and other charges necessary to permit prepayment of an earlier recorded mortgage on the property that was entered into in good faith. • Real property taxes covering the period after the CITY acquires your property.

Escrow or the CITY will identify these items in a Preliminary Closing Statement or equivalent to be given to you at the time of settlement. Ordinarily, if you have paid any of these expenses yourself, you will be repaid at that time. If you later discover other costs for which you should be repaid, you should request repayment from the CITY within six months after the acquisition. The CITY will assist you in processing your claim for these costs.

If there are loans or other liens and encumbrances against the property, you will be responsible for paying them from the purchase price being paid to you by the CITY.

MAY I KEEP ANY OF THE BUILDINGS OR OTHER IMPROVEMENTS ON MY PROPERTY?
Sometimes improvements may exist on a property, which are not required by the CITY. If you wish to keep any of the improvements, please let your Acquisition Agent know. If you do arrange to keep any improvement(s), the CITY will deduct its salvage value from the purchase price you would otherwise receive. (The salvage value of an item is its probable selling price if offered for sale on the condition that the buyer will remove it at his or her own expense.) If you arrange to keep any improvement pertaining to the property, you will not be entitled to receive a relocation payment for the cost of moving it to a new location.

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6 CAN THE CITY TAKE ONLY A PART OF MY PROPERTY?
YES. But, if the purchase of only a part of your property reduces the value of the remaining part(s), you must be paid for the loss in value (offset by any special benefits accruing to the remainder resulting from the new public improvements). Also, under those circumstances, if any remaining part would have little or no utility or value to you, the CITY will offer to buy that remaining part if you so desire.

WILL I HAVE TO PAY RENT TO THE CITY AFTER MY PROPERTY IS ACQUIRED? If you (or your tenant) wish to remain in the property after acquisition for a short term or for a period subject to termination by the CITY on short notice, you will be required to sign a rental agreement or similar document. The rent will not exceed the lesser of the fair rental value of the property to a short-term occupier or the prorated portion of the fair rental value for a typical rental period.

However, the amount of rent to be paid by your or your tenant shall be within your financial means or your tenant’s financial means, as the case may be.

HOW SOON MUST I MOVE?
If you reach a voluntary agreement to sell your property, you cannot be required to move before you receive the agreed purchase price. In the case of a condemnation, you cannot be required to move before the estimated fair market value of the property has been deposited with the court so that you can withdraw your share.

Every reasonable effort will be made to give you ample time to relocate after the acquisition of your property. In most cases, a mutually satisfactory arrangement can be worked out.

You cannot be required to move without at least 90 days advance written notice of the date by which your move is required. In addition, if you are being displaced from your residence, a decent, safe and sanitary replacement property must be available before you can be required to move.

AM I ENTITLED TO RECOVER LOSS OF BUSINESS GOODWILL?
The offer of compensation made by the CITY does not include any consideration for loss of business goodwill, which may be claimed by an owner of a business if one is being conducted on the property or on the remainder if the property being acquired is part of a larger parcel.

Code of Civil Procedure Section §1263.510 Loss of Goodwill Compensation Basis:
(a) The owner of a business conducted on the property taken, or on the remainder if such property is part of a larger parcel, shall be compensated for the loss of goodwill if the owner proves all of the following:
(I) The loss is caused by the taking of the property or the injury to the remainder.

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7 (2) The loss cannot reasonably be prevented by relocation of the business or by taking steps and adopting procedures that a reasonably prudent person would take and adopt in preserving the goodwill.
(3) Compensation for the loss will not be included in payments under Section 7262 of the Government Code.
(4) Compensation for the loss will not be duplicated in the compensation otherwise awarded to the owner.
(b) Within the meaning of this article, “goodwill” consists of the benefits that accrue to a business as a result of its location, reputation for dependability, skill or quality, and any other circumstances resulting in probable retention of old or acquisition of new patronage I AM A VETERAN, HOW ABOUT MY GI LOAN?
After your Government Issue (GI) home mortgage loan has been repaid, you will be permitted to obtain another GI loan to purchase another property. Check on such arrangements with your nearest VA office.

MY PROPERTY IS WORTH MORE NOW THAN WHEN I BOUGHT IT. MUST I PAY CAPITAL GAINS TAX ON THE INCREASE?
In most cases when the CITY acquires real property by condemnation or the threat of condemnation, the property owner may defer the payment of Federal capital gains taxes on profit from the sale under certain circumstances.

Internal Revenue Service (IRS) Publication 544, "Sales and Other Dispositions of Assets" is available from the IRS. It explains how the Federal income tax would apply to a gain or loss resulting from the condemnation of real property or its sale under the threat of condemnation for public purposes.

To fully understand the income tax consequences relating to the condemnation of your property, you should consult with your personal tax advisor.

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Form W-9
(Rev. October 2018)
Department of the Treasury
Internal Revenue Service
Request for Taxpayer
Identification Number and Certification
a Go to www.irs.gov/FormW9 for instructions and the latest information.

Give Form to the
requester. Do not
send to the IRS.

Print or type.

See Specific Instructions on page 3.
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. 2 Business name/disregarded entity name, if different from above 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the following seven boxes.

Individual/sole proprietor or
single-member LLC
C Corporation S Corporation Partnership Trust/estate
Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) a Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that is disregarded from the owner should check the appropriate box for the tax classification of its owner.

Other (see instructions) a
4 Exemptions (codes apply only to
certain entities, not individuals; see
instructions on page 3):

Exempt payee code (if any)
Exemption from FATCA reporting
code (if any)
(Applies to accounts maintained outside the U.S.)
5 Address (number, street, and apt. or suite no.) See instructions. 6 City, state, and ZIP code
Requester’s name and address (optional)
7 List account number(s) here (optional)
Part I Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later.

Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Number To Give the Requester for guidelines on whose number to enter.

Social security number
––
or
Employer identification number
–
Part II Certification
Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and

3. I am a U.S. citizen or other U.S. person (defined below); and

4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.

Sign
Here Signature of
U.S. person a Date a
General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.

Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9.

Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following. • Form 1099-INT (interest earned or paid)
• Form 1099-DIV (dividends, including those from stocks or mutual funds)
• Form 1099-MISC (various types of income, prizes, awards, or gross proceeds)
• Form 1099-B (stock or mutual fund sales and certain other transactions by brokers)
• Form 1099-S (proceeds from real estate transactions)
• Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition)
• Form 1099-C (canceled debt)
• Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.

If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later.

Cat. No. 10231X

8.2 General Business Page 48
Form W-9 (Rev. 10-2018)
Form W-9 (Rev. 10-2018) Page 2
By signing the filled-out form, you:

1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),

2. Certify that you are not subject to backup withholding, or

3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income, and

4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting, later, for further information.

Note: If you are a U.S. person and a requester gives you a form other than Form W-9 to request your TIN, you must use the requester’s form if it is substantially similar to this Form W-9.

Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are:
• An individual who is a U.S. citizen or U.S. resident alien; • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States; • An estate (other than a foreign estate); or
• A domestic trust (as defined in Regulations section 301.7701-7).

Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax under section 1446 on any foreign partners’ share of effectively connected taxable income from such business. Further, in certain cases where a Form W-9 has not been received, the rules under section 1446 require a partnership to presume that a partner is a foreign person, and pay the section 1446 withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your U.S. status and avoid section 1446 withholding on your share of partnership income.

In the cases below, the following person must give Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States.
• In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the entity;
• In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S. grantor or other U.S. owner of the grantor trust and not the trust; and
• In the case of a U.S. trust (other than a grantor trust), the U.S. trust (other than a grantor trust) and not the beneficiaries of the trust.

Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities).

Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a “saving clause.” Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes.

If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items.

1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien.

2. The treaty article addressing the income.

3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions.

4. The type and amount of income that qualifies for the exemption from tax.

5. Sufficient facts to justify the exemption from tax under the terms of the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form W-9 a statement that includes the information described above to support that exemption.

If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233.

Backup Withholding
What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 24% of such payments. This is called “backup withholding.” Payments that may be subject to backup withholding include interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third party network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.

You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.

Payments you receive will be subject to backup withholding if:

1. You do not furnish your TIN to the requester,

2. You do not certify your TIN when required (see the instructions for Part II for details),

3. The IRS tells the requester that you furnished an incorrect TIN,

4. The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only), or

5. You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable interest and dividend accounts opened after 1983 only).

Certain payees and payments are exempt from backup withholding.

See Exempt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information.

Also see Special rules for partnerships, earlier.

What is FATCA Reporting?
The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all United States account holders that are specified United States persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code, later, and the Instructions for the Requester of Form W-9 for more information.

Updating Your Information
You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account; for example, if the grantor of a grantor trust dies.

Penalties
Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.

Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

8.2 General Business Page 49
Form W-9 (Rev. 10-2018) Page 3
Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties.

Specific Instructions
Line 1
You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return.

If this Form W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFI)), list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. If you are providing Form W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9.
a. Individual. Generally, enter the name shown on your tax return. If you have changed your last name without informing the Social Security Administration (SSA) of the name change, enter your first name, the last name as shown on your social security card, and your new last name.

Note: ITIN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1a. This should also be the same as the name you entered on the Form 1040/1040A/1040EZ you filed with your application.
b. Sole proprietor or single-member LLC. Enter your individual name as shown on your 1040/1040A/1040EZ on line 1. You may enter your business, trade, or “doing business as” (DBA) name on line 2. c. Partnership, LLC that is not a single-member LLC, C
corporation, or S corporation. Enter the entity's name as shown on the entity's tax return on line 1 and any business, trade, or DBA name on line 2.
d. Other entities. Enter your name as shown on required U.S. federal tax documents on line 1. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, or DBA name on line 2.
e. Disregarded entity. For U.S. federal tax purposes, an entity that is disregarded as an entity separate from its owner is treated as a “disregarded entity.” See Regulations section 301.7701-2(c)(2)(iii). Enter the owner's name on line 1. The name of the entity entered on line 1 should never be a disregarded entity. The name on line 1 should be the name shown on the income tax return on which the income should be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner that is a U.S. person, the U.S. owner's name is required to be provided on line 1. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name on line 2, “Business name/disregarded entity name.” If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9.

This is the case even if the foreign person has a U.S. TIN.

Line 2
If you have a business name, trade name, DBA name, or disregarded entity name, you may enter it on line 2.

Line 3
Check the appropriate box on line 3 for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box on line 3.

IF the entity/person on line 1 is
a(n) . . .

THEN check the box for . . .
• Corporation Corporation
• Individual
• Sole proprietorship, or
• Single-member limited liability
company (LLC) owned by an
individual and disregarded for U.S.
federal tax purposes.

Individual/sole proprietor or singlemember LLC
• LLC treated as a partnership for
U.S. federal tax purposes,
• LLC that has filed Form 8832 or
2553 to be taxed as a corporation,
or
• LLC that is disregarded as an
entity separate from its owner but
the owner is another LLC that is
not disregarded for U.S. federal tax
purposes.

Limited liability company and enter
the appropriate tax classification.
(P= Partnership; C= C corporation;
or S= S corporation)
• Partnership Partnership
• Trust/estate Trust/estate
Line 4, Exemptions
If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space on line 4 any code(s) that may apply to you.

Exempt payee code.
• Generally, individuals (including sole proprietors) are not exempt from backup withholding.
• Except as provided below, corporations are exempt from backup withholding for certain payments, including interest and dividends. • Corporations are not exempt from backup withholding for payments made in settlement of payment card or third party network transactions. • Corporations are not exempt from backup withholding with respect to attorneys’ fees or gross proceeds paid to attorneys, and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISC.

The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space in line 4. 1—An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2)
2—The United States or any of its agencies or instrumentalities 3—A state, the District of Columbia, a U.S. commonwealth or possession, or any of their political subdivisions or instrumentalities 4—A foreign government or any of its political subdivisions, agencies, or instrumentalities
5—A corporation
6—A dealer in securities or commodities required to register in the United States, the District of Columbia, or a U.S. commonwealth or possession
7—A futures commission merchant registered with the Commodity Futures Trading Commission
8—A real estate investment trust
9—An entity registered at all times during the tax year under the Investment Company Act of 1940
10—A common trust fund operated by a bank under section 584(a) 11—A financial institution
12—A middleman known in the investment community as a nominee or custodian
13—A trust exempt from tax under section 664 or described in section 4947

8.2 General Business Page 50
Form W-9 (Rev. 10-2018) Page 4
The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13.

IF the payment is for . . . THEN the payment is exempt
for . . .

Interest and dividend payments All exempt payees except for 7
Broker transactions Exempt payees 1 through 4 and 6
through 11 and all C corporations.

S corporations must not enter an
exempt payee code because they
are exempt only for sales of
noncovered securities acquired
prior to 2012.

Barter exchange transactions and
patronage dividends
Exempt payees 1 through 4
Payments over $600 required to be
reported and direct sales over
$5,0001
Generally, exempt payees
1 through 52
Payments made in settlement of
payment card or third party network
transactions
Exempt payees 1 through 4
1 See Form 1099-MISC, Miscellaneous Income, and its instructions. 2 However, the following payments made to a corporation and reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys’ fees, gross proceeds paid to an attorney reportable under section 6045(f), and payments for services paid by a federal executive agency.

Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with “Not Applicable” (or any similar indication) written or printed on the line for a FATCA exemption code.

A—An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a)(37) B—The United States or any of its agencies or instrumentalities C—A state, the District of Columbia, a U.S. commonwealth or possession, or any of their political subdivisions or instrumentalities D—A corporation the stock of which is regularly traded on one or more established securities markets, as described in Regulations section 1.1472-1(c)(1)(i)
E—A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c)(1)(i) F—A dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any state
G—A real estate investment trust
H—A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940
I—A common trust fund as defined in section 584(a)
J—A bank as defined in section 581
K—A broker
L—A trust exempt from tax under section 664 or described in section 4947(a)(1)
M—A tax exempt trust under a section 403(b) plan or section 457(g) plan
Note: You may wish to consult with the financial institution requesting this form to determine whether the FATCA code and/or exempt payee code should be completed.

Line 5
Enter your address (number, street, and apartment or suite number).

This is where the requester of this Form W-9 will mail your information returns. If this address differs from the one the requester already has on file, write NEW at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records.

Line 6
Enter your city, state, and ZIP code.

Part I. Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below.

If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN.

If you are a single-member LLC that is disregarded as an entity separate from its owner, enter the owner’s SSN (or EIN, if the owner has one). Do not enter the disregarded entity’s EIN. If the LLC is classified as a corporation or partnership, enter the entity’s EIN.

Note: See What Name and Number To Give the Requester, later, for further clarification of name and TIN combinations.

How to get a TIN. If you do not have a TIN, apply for one immediately.

To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local SSA office or get this form online at www.SSA.gov. You may also get this form by calling 1-800-772-1213.

Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/Businesses and clicking on Employer Identification Number (EIN) under Starting a Business. Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and have Form W-7 and/or SS-4 mailed to you within 10 business days.

If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and write “Applied For” in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments.

You will be subject to backup withholding on all such payments until you provide your TIN to the requester.

Note: Entering “Applied For” means that you have already applied for a TIN or that you intend to apply for one soon.

Caution: A disregarded U.S. entity that has a foreign owner must use the appropriate Form W-8.

Part II. Certification
To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if item 1, 4, or 5 below indicates otherwise.

For a joint account, only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on line 1 must sign. Exempt payees, see Exempt payee code, earlier.

Signature requirements. Complete the certification as indicated in items 1 through 5 below.

8.2 General Business Page 51
Form W-9 (Rev. 10-2018) Page 5

1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983.

You must give your correct TIN, but you do not have to sign the certification.

2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must cross out item 2 in the certification before signing the form.

3. Real estate transactions. You must sign the certification. You may cross out item 2 of the certification.

4. Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. “Other payments” include payments made in the course of the requester’s trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments made in settlement of payment card and third party network transactions, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations).

5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), ABLE accounts (under section 529A), IRA, Coverdell ESA, Archer MSA or HSA contributions or
distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification.

What Name and Number To Give the Requester
For this type of account: Give name and SSN of:

1. Individual The individual

2. Two or more individuals (joint
account) other than an account
maintained by an FFI
The actual owner of the account or, if
combined funds, the first individual on
the account1

3. Two or more U.S. persons
(joint account maintained by an FFI)
Each holder of the account

4. Custodial account of a minor
(Uniform Gift to Minors Act)
The minor2

5. a. The usual revocable savings trust
(grantor is also trustee)
b. So-called trust account that is not
a legal or valid trust under state law
The grantor-trustee1
The actual owner1

6. Sole proprietorship or disregarded
entity owned by an individual
The owner3

7. Grantor trust filing under Optional
Form 1099 Filing Method 1 (see
Regulations section 1.671-4(b)(2)(i)
(A))
The grantor*
For this type of account: Give name and EIN of:

8. Disregarded entity not owned by an
individual
The owner

9. A valid trust, estate, or pension trust Legal entity4

10. Corporation or LLC electing
corporate status on Form 8832 or
Form 2553
The corporation

11. Association, club, religious,
charitable, educational, or other taxexempt organization The organization

12. Partnership or multi-member LLC The partnership

13. A broker or registered nominee The broker or nominee For this type of account: Give name and EIN of:

14. Account with the Department of
Agriculture in the name of a public
entity (such as a state or local
government, school district, or
prison) that receives agricultural
program payments
The public entity

15. Grantor trust filing under the Form
1041 Filing Method or the Optional
Form 1099 Filing Method 2 (see
Regulations section 1.671-4(b)(2)(i)(B))
The trust
1 List first and circle the name of the person whose number you furnish.

If only one person on a joint account has an SSN, that person’s number must be furnished.
2 Circle the minor’s name and furnish the minor’s SSN.
3 You must show your individual name and you may also enter your business or DBA name on the “Business name/disregarded entity” name line. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN.
4 List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules for partnerships, earlier.
*Note: The grantor also must provide a Form W-9 to trustee of trust.

Note: If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.

Secure Your Tax Records From Identity Theft
Identity theft occurs when someone uses your personal information such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting your SSN, and
• Be careful when choosing a tax preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Theft Hotline at 1-800-908-4490 or submit Form 14039.

For more information, see Pub. 5027, Identity Theft Information for Taxpayers.

Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.

Protect yourself from suspicious emails or phishing schemes.

Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

8.2 General Business Page 52
Form W-9 (Rev. 10-2018) Page 6
The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward this message to [email protected]. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at [email protected] or report them at www.ftc.gov/complaint. You can contact the FTC at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338).

If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027.

Visit www.irs.gov/IdentityTheft to learn more about identity theft and how to reduce your risk.

Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons (including federal agencies) who are required to file information returns with the IRS to report interest, dividends, or certain other income paid to you; mortgage interest you paid; the acquisition or abandonment of secured property; the cancellation of debt; or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this form uses the information on the form to file information returns with the IRS, reporting the above information.

Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their laws. The information also may be disclosed to other countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Under section 3406, payers must generally withhold a percentage of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to the payer.

Certain penalties may also apply for providing false or fraudulent information.

8.2 General Business Page 53
Staff Report
Meeting: City Council
Date: October 3, 2023
Department: Office of Safety, Compliance, & Facilities
Submitted by: Manuel Correa
Agenda Title: Demolition of City Building (Old Library)

RECOMMENDED ACTION
Authorize the City Manager or designee to enter into a contract with Housley Demolition Co., Inc. in an amount not to exceed $171,826 for the demolition of the old library building located at 113 North F Street; and authorize the City Manager or designee to approve contract change orders in an amount not to exceed 10% of the contract amount ($17,182.60).

SUMMARY
In 1963, the City built a public library at 113 North F Street, the site once occupied by Central School. This was home of the Tulare Public Library for 47 years, a vital community resource, providing access to a growing range of materials and services. With the growth of the city, there was a need to expand to accommodate the growing population. In July 2010, the library moved to its current location at 475 North M Street.

The old library building has been vacant for the past 13 years adding expenses to the city with the electric, alarm, landscaping, and water services. Staff is recommending the demolition of the building not only because the recurring expenses, but because the building is continuously vandalized presenting a safety concern for the area.

Council requested staff receive and provide two quotes: one for total demolition, and one for demolishing the building except for the old grammar school portion. Should City Council elect to save the grammar school portion of the building, the cost would be the same since it would require additional work.

FISCAL IMPACT & FUNDING SOURCE(S)
The funding will be from Code Enforcement’s demolition account.

LEGAL REVIEW
This item does not require legal review.

ALTERNATIVE ACTION

1. Approve with changes.

2. Deny

3. Table

ATTACHMENTS

1. Housley Demolition Co., Inc Proposal
Reviewed/Approved:

Item #: 8.3
General Business

8.3 General Business Page 1
HOUSLEY DEMOLITION CO., INC. CA License
# 900933
Demolition Contractor
1684660
P.O. Box 3867
559.308.5688
Visalia, CA 93278
559.553.8898
SBE#
TEL:

FAX:

June 15, 2023
Proposal
To: City of Tulare
Attn: Gregory S. Weirick
Re: Demolition of Old Library on "F" street
* Demolition Bid*
Housley Demolition Co., Inc., hereinafter designated as Housley, submits for your approval the following bid amount for labor, materials, equipment, taxes, material hauling and disposal, insurance and notification to perform the following:

Scope of Work: Demolition and removal of the old City of Tulare Library building located at 113 F. St., Tulare. Lamp posts and Parking lot to remain.

Does not include any abatement of hazardous materials. Site to be left in clean professional manner. Price includes equipment, labor, trucking, disposal fees and associated taxes.

Demolition Price: $168,826.00
Hazardous Materials Testing: $ 3,000.00
Includes taxes, fees and disposal of materials. All done in accordance with local and state laws.

General exclusions: layout, permits, standby time due to general or other subs, access, staking, fireproofing removal, noise control, Traffic Control, cutting or capping of utilities, additional work unless signed authorization provided before commencement, work for other contractors not in above scope of work. Protective covers including safe off and covering of merchandise and/or equipment, surface preparation, installation of new HVAC unit, shoring or bracing and/or any related activities, location of utilities, damage to existing facilities not clearly marked, providing work to sub-contractors not previously authorized. Hazardous material sampling, hazardous materials removal/testing, grading, excavation, backfill, compaction and or compaction testing, hazardous soil remediation or testing, asbestos and/or air testing, disconnect or reconnect of "gas, water, sewer, or electrical, or demolition or work for subcontractors unless specified above.

Based on: Regular Work Hours
PROPOSAL TERMS: All work shall be performed in accordance with State and Federal regulations pertaining to demolition, site work in associated with the scope of work including transport and disposal of waste. Housley carries liability, workers compensation and auto insurance. Unless otherwise stated above the customer agrees to the following terms: this bid is based on performing the work during regular work hours; Housley is not responsible for weather protection; proposal is subject to change and may be withdrawn by Housley if not accepted by the customer within 30 days of the above date.

COMPANY Housley Demolition Co.. CUSTOMER
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8.3 General Business Page 2 ATTACHMENT 1

COUNCIL ITEM REQUEST FORM
City of Tulare
Agri-Center of the World
The Council Item Request Form is for members of the City Council to submit written requests to the City Clerk's Office for inclusion of an item on a future City Council meeting agenda. At the meeting where the initial written request is heard, discussion shall be limited to whether the item should be added to an agenda and a date, not the merit of the item. A majority vote of the City Council is required for the item to be added to a future Council meeting agenda for action. No more than 10 items may be submitted collectively for consideration by all council members at any regular meeting of the Council, and in that regard, no individual councilmember may submit more than three items for consideration at any regular meeting of the Council. In the event more than 10 items are submitted collectively, no more than two items shall be accepted for consideration from any one councilmember.

NAME OF REQUESTING COUNCILMEMBER
Stephen C. Harrell

ITEM TITLE

TODA Y'S DATE
9/25/2023

AGENDA DATE
10/3/2023
Planned temporary shutdown at Dryer's Grand Ice Cream Plant in Tulare

BRIEF DESCRIPTION/BACKGROUND INFORMATION OF ITEM
The above referenced company plans a temporary shut down for upgrades of the Tulare plant begining Nov. 26 and then again December 11 through Jan 2, 2024. Some 300 plus employees will be laid off during the holiday season. I asked for council support in sending a letter to Dryer's asking if the shut down could be delayed until early 2024. If this is not possible would they be willing to partner with the city in providing assistance to these laid off employee's during the holiday season.

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