12 - Refund of Sanitary Assessment Overpayment- 2699 Harbor
ITEM NO. 12
Costa Mesa Sanitary District
&an Independent Special District
Memorandum
To:
Board of Directors
Via:
Scott Carroll, General Manager
From:
Anna Sanchez, Administrative Service Manager
Date:
November 21, 2013
Subject:Refund of Sanitary Assessment Overpayment- 2699 Harbor
Summary
The sanitary assessment charged on parcel number 139-361-40,2699Harbor Boulevard,
Costa Mesa has been incorrectly calculated.This parcel is currently under construction,
with an estimated completion date of July 2014. During the assessment period, while
under construction, the parcel did not have any water meters or sewer lines.
Staff Recommendation
In accordance with District Operations Code and State Law, staffrecommends the Board
of Directors approve a refund for the previous year assessment 2012-13 in the amount of
$10,967.77
.
Analysis
Attached is a request to the CMSD Board of Directors to refund erroneously calculated
sanitary assessment fees charged on assessor’s parcel number 139-361-40. The
property owner has been in contact with staff regardingissuing a refund of overpayments.
The property owner has provided theirrequest in writing for the Board to consider a
refund, along with supporting documentation, which is attached hereto.
The District’s policy for refunds as stated in Chapter 9.02 of the Operations Code states:
“For all claims for refunds for sewer or trash service for which a special rule (set forthbelow)
does not apply, refund procedures and time limitations will be governed bythe Tort Claims
Protecting our communitys health and the environment by providi
www.cmsdca.gov
Board of Directors
June 27, 2013
Page 2 of 3
Act (Government Code Section 900 et seq.) including, but not limited to, the requirements
that the claimant present a written request for a refund from the Board within one year of the
accrual of the cause of action. Refunds will be allowed if the
claimant's request satisfies the procedures of the Tort Claims Act and if the claimant
establishes that his or her claim is meritorious.
(b)For amounts "paid under protest", refunds may be allowed for up to four years
provided that the procedures of the Health and Safety Code and Revenue and taxation Code
were followed. (See Health and Safety Code Section 5472; Revenue and Taxation Code
Sections 5097 and 5140 etseq.)
(c) Persons who have paid sewer service fees but who have received no service
and have not been connected to the District's system shall be eligible for a refund depending
on when the fees were collected as follows:
(1) If the fees were collectedbefore January 1, 1992, there is no statute of
limitations and the claimant may submit a claim for such amount that he can prove that he
paid and for which he received no service.
(2) If the fees were paid after January 1, 1992, a claim must have been filed within
180 days of the date of the payment.”
Strategic Plan Element & Goal
This item complies with the objective and strategy of Strategic Element 5.0., Administrative
Management, which states:
“Objective:To create, maintain and implement policies and procedures to ensure sound
management of the District.”
“Strategy: We will conduct periodic reviews, refine and implement policies and
procedures, and assure the General Manager has the direction and toolsnecessary for
successful District operations.”
Legal Review
District Counsel concurs that the 2012/2013sanitary assessment should be refunded.
District Counsel opines that since the statute of limitations ran on previous years, refunds
of overpayments for years prior to 2012/2013could constitute a gift of public funds and
should not be issued.
Financial Review
$10,967.77
The refund for property tax year2012/13 in the amount of has been prepared
to besent tothe County.The tax roll will be corrected with the appropriate square footage
moving forward.
Board of Directors
November 21, 2013
Page 3 of 3
Public Notice Process
Copies of this report are on file and will be included with the entire agenda packet for the
November 21, 2013Board of Directors regular meeting at District headquarters and on
District’s website.
Alternative Actions
1.Direct staff to report back with more information
Reviewed by:
Stacey Cuevas
FinanceManager
AttachmentA:Letter Dated October 16, 2013from Ms. Elena Stela on behalf of M.V.
Partners