Agmt09 San Mateo, County of - Laserfiche WebLink

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•4 ' . � 1 . � j AGREEMENT BETWEEN THE COUNTY OF SAN MATEO ANQ THE ClTY OF REDWOOD CITY TO TOLL STATUTES OF LIMITATIONS.FOR � � CLAIMS REGARDlNG PROPERTY TAX ADMINISTRATION.FEES ' WHEREAS, the City of Redwood City {the "City") and the C�ounty of Sar� Mateo � ' � (the "County") (collectively, the "Parties") may become involved in litigation regarding � fhe County's calculation of the property tax administration fees (the "PTAF'� as related � � to the Triple Flip (Rev. & Tax Code § 97.68) and the Vehicle License Fee swap (Rev.& � Tax Code § 97.70) that the County .cFiar�ges the City, pursuant to the Re.venue and Taxafion Code, beginning in the fiscal year 2004-20U5; � � WHEREAS, conflicting legal opinions as to the calcu�ation of the PTAF have - been rendered by various s#ate and local agencies and their counsel; � WHE�EAS, the City filed a claim against the County an or about Jurae 27, 2008. - see�ir�g a refund of the amount of PTAF tha# the C�y daims the Courrty overcF�arged � the City in the 2006-2007 and 2007-2008� fiscal year� and the County fias not yet formal�y denied the claim; �. .. . � IAIMEREAS,the County cor�tends that it may�ha�e undercharged the City for the � PTAF m the 2004-2005 and 2005 200�fiscal years; � � .YVHEREAS,.the City and County are awar.e that other eities and counties in other � � areas�of the State are involv�d, or may become involved, in li�igation conceming the �Icula#ion of the PTAF; � . � WHER�AS, the.Parties desire to avoid litigatio� in order to allow for additional � . tim�to evaluate�the law as it develops on this state-wide issue; � . NO�Itif, THEREFORE, THE PARTIES AGREE AS FOLLOWS: 1. The Parties agree to� toll the applicable s#atutes of limitations for e'�her � - party,to fite� a claim, complaint, or petrtion against the other with respecf to th� �aleulation of the PTAF, inclWding, but not. limited to, the applicable statutes of tim�tations for�fhe City to file a complaint or pe#ition�seeking a refund or realtocation to the Gi�y of the PTAF that �the Ci#y cc n#ends th�.Gouflty overchafged the. City for the � 2006-2007 and 2007-2008 fiscal years, which the �City contends resutted� in an .under- - atlo►c�lion of property taxes to the City; and including, but not lim'it�d to, the applicable � sta.tutes of timitations for the County to file a complaint, petition, or administrative claim se�king an increase or reallocation to the County of the PTAF the County contends the Cou�ty may have undercharged the City in the 2004-2005 and 2005-2006 fiscal y�a�s. 2. This tolling agreement does not revive any statute o# limitations period or deadiine thaf expired before the effective date of this tolling agreement. This tolling agreement applies solely to fhose claims that could be alleged as of the eff�ctive date of � this tolling agreement in either (i) an administrative claim to the County or the Cityy pursuant to the applicable provisions of the Govemrnent Claims Act and/or a County or . City ordinance or (ii) a lawsurt. The tolling agreement does not apply to any claims that . ATTY/AGR/2008.t l6 1 142108