Contract - Orange County - 2015-06-16 AGREEMENT FOR COLLECTION OF SPECIAL
TAXES, FEES, CHARGES AND ASSESSMENTS
THIS AGREEMENT is made and entered into this 16th day of June , 2015 by and
between the COUNTY OF ORANGE, a political subdivision of the State of California, hereinafter
referred to as "County" and Costa Mesa Sanitary District, hereinafter referred to as `District".
RECITALS
The following recitals are a substantive part of this Agreement:
WHEREAS, the parties desire to enter into an agreement whereby taxes and
specialassessments for the District will be collected by the County at the same time and in the
same manner as County taxes are collected and the District will pay to the County the fees for
collection hereinafter set forth; and
WHEREAS, Section 29142 of the Government Code provides that when taxes or
assessments are collected by a county for any special district, or zone, or improvement district
thereof, excluding a school district,the board of supervisors may provide for a collection fee for
such services; and
WHEREAS, Section 29304 of the Government Code provides that whenever any special
assessment or special assessment taxes are levied upon land or real property by any city, county,
district or other public corporation, and the same are to be collected by a County, there shall be
added to the amount of the special assessment or special assessment tax an amount fixed by
agreement between the county and city, district, public corporation, officer, or body for each
special assessment or special assessment tax to be collected; and
WHEREAS, Section 51800 of the Government Code provides for the County to collect
special assessments on County property tax rolls for cities and districts located in the County, and to
enter into an agreement regarding the amount of compensation to be paid to the County for the
collection of such assessments; and
WHEREAS, when requested by District, it is in the public interest that the County collect on
the County tax rolls the special taxes, fees, and assessments for District.
NOW, THEREFORE, IT IS AGREED by and between the parties hereto as follows:
AGREEMENT
1. Collection Services. County agrees, when requested by District as hereinafter
provided, or as required by law, to collect on the County tax rolls the special taxes, fees, and
assessments of District, and of each zone or improvement District thereof.
2. Transmission of Information. When County is to collect District's special taxes and
assessments, District agrees to notify the Orange County Auditor-Controller of the Assessor's parcel
numbers and the amount of each special tax, fee, or assessment to County, and including, but not
limited to, any act of omission or assessment to be so collected.
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3. Certification by the District. The District shall certify to the Orange County
Auditor-Controller the fixed charge special assessments in a dollar amount to be applied on each
parcel of real property which parcel shall be designated by the assessment (i.e., parcel) number
shown on the County Secured Assessment Roll for the year in which the assessment is to
be collected..
4. Verification by District. It shall be the obligation of the District prior to the time
of delivery to the Orange County Auditor-Controller of the fixed charge special assessment roll
to check the County Secured Assessment Roll after it is filed by the Orange County Assessor with
the Orange County Auditor-Controller to verify that the parcel numbers on the assessment roll for
fixed charge special assessments certified by the District correspond with the assessment (i.e.,
parcel) numbers shown on the County Secured Assessment Roll. Any changes in special
assessment data previously certified to the Orange County Auditor-Controller by the District, which
changes occur as a result of such verification, shall be certified by the District to the Orange
County Auditor- Controller .
5. Collection Fee. County will charge the sum of 0.30 percent (0.30%) of the original
value for each special tax, fee, or assessment that is to be collected on the County tax rolls by
the County for the District.
6. Charge for Revision of Assessment. After the roll has been delivered by the Orange
County Auditor-Controller to the Orange County Tax Collector the County will charge the District
for each fixed charge special assessment changed or deleted. Said charge shall be $15.00 for each
assessment or parcel number placed on the County Secured Assessment Roll. Payment shall
be submitted to the Orange County Auditor-Controller with the request for the change or deletion.
7. Modification of Collection Fees and Charges. The County reserves the right
to increase or decrease any charges herein provided in proportion to any changes in costs incurred
by the County in providing the services described herein, provided that written notice of any increase
or decrease in charges shall be given by the County to the District on or before May 15 of any
year during the term of the Agreement.
8. Authority for Levy and Compliance with Law. District warrants that the taxes, fees,
or assessments imposed by District and collected pursuant to this Agreement comply with
all requirements of state law, including but not limited to Article XIIIC and XIIID of the
California Constitution (Proposition 218).
9. Release. District hereby releases and forever discharges County and its officers,
agents and employees from any and all claims, demands, liabilities, costs and expenses, damages,
causes of action, and judgments, in any manner arising out of District's responsibility under this
agreement, or other action taken by District in establishing a special tax, fee, or assessment and
implementing collection of special taxes or assessments as contemplated in this agreement, including
but not limited, any required remedial action in the case of delinquencies in such assessment
payments or the issuance, sale, or administration of any bonds issued in connection with the
District's program.
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10. Indemnification. District agrees to and shall defend, indemnify and save harmless County and
its officers,agents and employees(-'indemnified parties")from any and all claims,demands, liabilities,
costs and expenses, damages, causes of action, and judgments, in any manner arising out of any of
District's responsibility under this agreement,or other action taken by District in establishing a special
tax, fee, or assessment and implementing collection of special taxes, fees, or assessment as
contemplated in this agreement, including but not limited, any required remedial action in the case of
delinquencies in such assessment payments or the issuance, sale,or administration of any bonds issued
in connection with the District's program.
II. Cooperation. District agrees that its officers, agents and employees will cooperate with County
by answering inquiries made to District by any person concerning District's special tax, fee, or
assessment, and District agrees that its officers, agents and employees will not refer such individuals
making inquiries to County officers or employees for response.
12. Assignment. District shall not assign or transfer this agreement or any interest herein and any
such assignment or transferor attempted assignment or transfer of this agreement or any interest herein
by District shall be void and shall immediately and automatically terminate this agreement.
13. Term of Agreement. All existing agreements between the County and District pertaining to
collection of taxes and special assessments by the County for the District shall be terminated upon the
execution of this Agreement. This Agreement shall continue from year to year and shall be subject to
cancellation by either party by giving written notice to the other party of cancellation prior to July 1st
of the preceding fiscal year.
14. Waiver. County or District's waiver of breach of any one term,covenant,or other provision of
this agreement, is not a waiver of breach of any other term, nor subsequent breach of the term or
provision waived.
IN WITNESS WHEREOF, the Parties hereto have signed this Agreement as of the day and
year first above written.
COSTA MESA SANITARY DISTRICT
„G—
Its:
)Its: Scott Carroll, General Manager
COUNTY OF ORANGE
By: —,. A,. ✓"—D"; Frank Davies
Its: i7yz)ttt 1 i(AA cd-,i 6vltrtic.�.er
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APPROVED AS TO FORM:
HAP'Z'PER B S LLP
'
By: �R'l.
Alan R. Burns,District Counsel
By:
,Deputy County Counsel
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