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EXHIBIT'W'- SCOPE OF SERVICES <br />PROPERTY TAX AUDIT <br />Consultant will perform the Property Tax Audit services upon written authorization from the City. <br />Consultant's Property Tax audit service is designed to identify misallocated property tax revenue. <br />Administrative errors and omissions combined with general compliance problems are inevitable <br />given the non-standard, complex nature of state and local property taxes. Error rates rise with <br />respect to property tax applicability, rates, exceptions, exemptions, quirks and other <br />inconsistencies. Consultant's wealth of expertise in the recovery of property taxes allow for a quick <br />correction of misallocations and revenue recovery process. <br />Consultant understands that the City requires assistance in monitoring and evaluating its property <br />tax revenue and seeks an experienced consulting firm to perform property tax consulting, audit <br />and analysis services. <br />All Property Tax services pertain to the City and successor agency, where applicable <br />In conducting the audit, Consultant shall: <br />Inventory parcels in the City to facilitate comparison analysis. Establish a <br />comprehensive inventory of every parcel located within the City including the database <br />elements needed to facilitate a comparison analysis with City secured and unsecured <br />taxable values. <br />Examine records on behalf of the City. Represent the City for purposes of examining <br />records pertaining to property tax to identify and confirm any errors/omissions that are <br />resulting in deficient payment of tax revenues to the City. <br />Document process. For each error/omission identified and confirmed, prepare <br />documentation to substantiate and facilitate recovery of revenue due from prior periods <br />plus applicable interest and penalties (collectively "Misallocations"). <br />Consultant shall provide further steps on behalf of the City to recover property tax allocation errors <br />and omissions as follows: <br />Review findings and recommendations with City. Meet with designated City official(s) <br />as necessary to review our findings and recommendations. Consultant will also provide <br />additional assistance as necessary to support the City in recovering and preventing tax <br />allocation errors/omissions. <br />Develop requests for corrective action and establish Date of Knowledge. Prepare <br />and forward to the appropriate parties' requests for corrective action and revenue recovery <br />for misallocations. The date appropriate parties receive and acknowledge these requests <br />are the Date of Knowledge (DOK). <br />County Assessor reviews misallocation identified by Consultant for reallocation. <br />From the DOK, the County Assessor's office will review the identified misallocations, and <br />for those misallocations for which a correction is required, an Assessor's Roll Correction <br />(ARC) will be processed by the County correcting those Misallocations, typically triggering <br />a reallocation. The Roll Year in which the assessments first appear corrected is the Date <br />of Correction. Corrected assessments result in proper allocations in subsequent Roll <br />Years ("Corrected Allocations"). <br />ATTY/AGR.2018.053/MuniServices LLC Property Tax Consultant <br />