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6.1. F. - Page 3 THIRD ADDENDUM TO AGREEMENT BETWEEN THE COUNTY OF SAN MATEO AND THE CITY OF REDWOOD CITY TO TOLL STATUTES OF LIMITATIONS FOR CLAIMS REGARDING PROPERTY TAX ADMINISTRATION FEES WHEREAS, the City of Redwood City (the "City") and the County of San Mateo (the "County") (collectively the "Parties") may become involved in litigation regarding the County's calculation of the property tax administration fee (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 charges the City, pursuant to the Revenue and Taxation Code, beginning in the fiscal year 2004-05; and WHEREAS, the City filed a claim with the County seeking a refund of the amount of PTAF that the City claims the County overcharged the City in the 2006-07 and 2007-08 fiscal years; and WHEREAS, the Parties entered into a tolling agreement on February 18, 2009 (the "Tolling Agreement"); and WHEREAS, the City subsequently filed claims with the County seeking refunds of the amount of PTAF that the City claims the County overcharged the City in the 2008-09 and 2009- 10 fiscal years, and the County denied these claims; and WHEREAS, the County and the City agreed to and signed addenda to the Tolling Agreement that extended the Tolling Agreement to the City's claims for the 2008-09 and 2009- 10 fiscal years. A copy of the Tolling Agreement and the addenda for the 2008-09 and 2009-10 fiscal years is attached hereto as Exhibit "A"; and WHEREAS, the City has now filed a Claim with the County seeking a refund of the amount of PTAF that the City claims the County overcharged the City in the 2010-11 fiscal year (the "2010-11 Claim"); and WHEREAS, the City and County are aware that other cities and counties in other areas of the State are involved in litigation concerning the calculation of the PTAF, and the Parties desire to avoid litigation in order to allow time to evaluate the law as it develops on this statewide issue; and WHEREAS, the Parties now wish to bring the 2010-11 Claim within the scope of the Tolling Agreement; and WHEREAS, the Tolling Agreement is currently set to expire on July 1, 2012, and the Parties now wish to extend the expiration date of the Tolling Agreement by one year to July 1, 2013. ATTY/AGR/2012.042/THIRD ADENDUM PROPERTY TAX ADMIN FEES REV: 04-10-12 PT