AgdaPkt 2012-04-23 - Laserfiche WebLink

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� 4' . • � � ' . . . - . . � �..� ��T � � - � - 6.1. F. - Page 5 . AGREEMENT BETINEEN THE COUNTY OF SAN MATEO AND THE ' ClTY OF REDWOOD CITY TO TOL� STATUTES OF LIMITATIONS.FOR �� CLAIMS REGARDlNG PROPERTY TAX ADMINISTRATION FEES ' WHEREAS, the City of Redwood City (the "City") and the County of Sar� Mateo ' (the "County") (coilectively, the "Parties") may become involved in litigation regarding � fhe County's calculafion of the prope�ty tax administration fees (the "PTAF") as related � to the Triple Fiip (Rev. & Tax Code § 97.68) and the Vehicle �icense Fee swap (Rev. &� Tax Code § 97.70) that the County .ctiafges the City, pursuant to the Re.venue and � Taxation Code, beginning in fhe fiscal year 2004-2005; � � WNEREAS, conflicting legal opinions as to the caiculation of the PTAF have - been rendered by various s#ate and local agencies and their counsel; . WNE�2EAS, the Cifjr fileci a claim against the County on or about Jwtae 27, 2008, � seeking a refund of the amount of PTAF tha# the C�y ciaims the Cour�ty overcharged � the City in the 2006-2007 and 2007-2008 fiscai years and the County ha� not yet farmaliy denied the claim; � _ � IAIH�REAS, the County contends that if may have undercharged the City for the � (?TAF in the 2004-2005 and 2005-2006 fiscai years; � � �. YVHEREAS,.the City and County are awar,e that other eities and counties in ot�er �� areas � of the State are invoived, or may become invoived, in litigation conc:eming the calcutation of the PTAF; . WHEREAS, the. Parties desire to avoid litigation in order to a(low for additional � . time to ev�luate.the law as it deveiops on this state-wide issue; _ NOaIY, TNEREFORE, THE PARTIES AGREE AS FOL.LOWS: 1. The Parties agree to toi! the applicable statutes of limitations for ei#her � - ..p.arty to fite� a ctaim, compiaint, or petition against the other with respect fo the ealculation of the PTAF, including, but not. I�mited to, the applicable sfatutes of � timita#ions for the City to file a complaint or pe#ition seeking a refund or realtocation ta .the City of the PTaF that -the Ci#y c�ntends tti� .Gou�ty overchar�ed the. Ciiy for the 2flQ6-2007 and 2U07-2008 fiscal years, which the �City contends resutted in an .under- - aHoc�tion of property taxes to the City; and including, but not limit�d to, the applicable � statutes of limitations for the County to file a complaint, petition, or administrative cla'im seeking an increase or reallocation to the County of the PTAF the County contends the County may have�undercharged the City in the 2004-2005 and 2005-200G fiscal yea�s. 2. This toNing agreement does not revive any statute of limitations period or deadiine that expired before the effective date of this tolling agreement. This tolling agreement applies solely to those claims that could be alleged as of the effective date of � this tolling agreement in either (i) an administrative clairn to the County or the Ci#yy pursuant to the applicable provisions of the Govemment Claims Act and/or a County or . City ordinance or (ii) a lawsuit. The tofling agreement does not apply to any claims that . ATTY/AGR/2008.116 j 102108 �