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EXHIBIT' A" SCOPE OF SERVICES PROPERTY TAX AUDIT Consultant's Property Tax audit service is designed to identify misaliocated property tax revenue. Administrative errors and omissions combined with general compliance problems are inevitable given the non-standard, complex nature of state and local property taxes. Error rates rise with respect to property tax applicability, rates, exceptions, exemptions, quirks and other inconsistencies. Consultant's wealth of expertise in the recovery of property taxes allow for a quick correction of misallocations and revenue recovery process. Consultant understands that the City requires assistance in monitoring and evaluating its property tax revenue and seeks an experienced consulting firm to perform property tax consulting, audit and analysis services. All Property Tax services pertain to the City and successor agency, where applicable. In conducting the audit, Consultant shall: Inventory parcels in the City to facilitate comparison analysis. Establish a comprehensive inventory of every parcel located within the City including the database elements needed to facilitate a comparison analysis with City secured and unsecured taxable values. Examine records on behalf of the. City. Represent the City for purposes of examining records pertaining to property tax to identify and confirm any errors/omissions that are resulting in deficient payment of tax revenues to the City. Document process. For each error/omission identified and confirmed, . prepare documentation to substantiate and facilitate recovery of revenue due from prior periods plus applicable interest and penalties (collectively "Misallocations"). Consultant shall provide further steps on behalf of the City to recover property tax allocation errors and omissions as follows: Review findings and recommendations with City. Meet with designated City official(s) as necessary to review our findings and recommendations. Consultant will also provide additional assistance as necessary to support the City in recovering and preventing tax allocation errors/omissions. Develop requests for corrective action and establish Date of Knowledge. Prepare and forward to the appropriate parties' requests for corrective action and revenue recovery for misallocations. The date appropriate parties receive and acknowledge these requests are the Date of Knowledge (DOK). County Assessor reviews misallocations identified by Consultant for reallocation. From the DOK, the County Assessor's office will review the identified misallocations, and for those misallocations for which a correction is required, an Assessor's Roll Correction (ARC) will be processed by the County correcting those Misallocations, typically triggering a reallocation. The Roll Year in which the assessments first appear corrected is the Date of Correction. Corrected assessments result in proper allocations in subsequent Roll Years ("Corrected Allocations"). REV: 04-09-19 DZ Page 10 of 16 ATTY/AGR.2019.081/MuniServices, LLC - Property Tax Consultant