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<br /> August 3, 2009
<br /> SUBJECT
<br /> Property Tax Administration Fee Dispute Tolling Agreement with County
<br /> REC4MMENDATiON
<br /> Approve an addendum to the Tolling Agreerr�ent with the Coun#y of San Mateo with
<br /> respect#o Properly Tax Administrafiion Fees adding Redwood City's claim for refund or
<br /> reallocation of fees for the 2008-09 tax year.
<br /> BACKGRQUND
<br /> In #he 2003-04 and the 2004-05 fiscal years, the State Legislature diverted certain sales
<br /> tax and vehicle license fee revenues from cities, and passed legislation intended to
<br /> enable the cities to recover these fees firom counties. Beginning in Fiscal Year 20�6-07,
<br /> counties, including the County of San Mateo, implemented a new method for charging
<br /> each city its respective Property Tax Administration Fee (PTAF)which deprived cities of
<br /> the opportunity to recover funds diverted by the State legislation.
<br /> As litigation to resolve the dispute over#he methodology for calcu�ating the property tax
<br /> administration fee between cities and counties had already been initiated, on February
<br /> 18, 2009, the City o# Redwood City and the County of San Mateo entered in#o a tolling
<br /> agreement to defer such iitigation. The agreement thereby tolled the statute of
<br /> limitations far the City#o seek refunds for property tax administra#ion fees for Fisca[
<br /> Years 2006-07 and 2007-08; and tolled the s#atute of limitations#or the County to seek
<br /> additional payments for Fiscal Years 2004-45 and 2��5-�6.
<br /> This addendum to the tolling agreement between the County of San Ma#eo and the City
<br /> wiil bring the City's claim regarding PTAF for#he 2Q08-09 tax years into the scope of the
<br /> tolling agreement. By July 1, 2�12, it is expected #hat there will be direction from the
<br /> courts on this issue. Meanwhile, the City can continue to�!e claims with the County for
<br /> the lost PTAF funds each fiscal year, unti! either the agreement is terminated or the
<br /> litigation is resolved.
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