Resolution 11900CITY OF ALAMEDA RESOLUTION NO. 11900
AUTHORIZING THE MAYOR TO EXECUTE THE AGREEMENT
BETWEEN THE CITY OF ALAMEDA AND THE COUNTY OF
ALAMEDA PROVIDING FOR THE COLLECTION OF TAXES
UNDER THE ALAMEDA REAL PROPERTY CONVEYANCE TAX
ORDINANCE
WHEREAS, the City Council of the City of Alameda adopted
Article 1, Chapter 11 of Title III of the Alameda Municipal Code
relating to the real property conveyance tax and providing for the
administration thereof; and
WHEREAS, the City Council of the City of Alameda wishes
to contract with the County of Alameda for the collection of said
taxes;
NOW, THEREFORE, BE IT RESOLVED that the Mayor is hereby
authorized to execute the agreement attached hereto (Exhibit A)
between the City of Alameda and the County of Alameda providing for
the collection of real property conveyance taxes by the County of
Alameda.
* * * * * * rov s tol For
CITY ATTopyry
I, the undersigned, hereby certify that the foregoing Resolution
was duly and regularly adopted and passed by the Council of the
City of Alameda in regular meeting assembled on the 5th day of -
December , 1989, by the following vote to wit:
AYES: Councilmembers Arnerich, Camicia, Thomas, Withrow and
President Corica - 5.
NOES: None.
ABSENT: None.
ABSTENTIONS: None.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the
official seal of said City this 6th day of December , 1989.
City C =rk of the City of Alameda
AGREEMENT BETWEEN THE CITY OF ALAMEDA
AND THE COUNTY OF ALAMEDA
PROVIDING FOR THE COLLECTION OF TAXES
UNDER THE ALAMEDA REAL PROPERTY TRANSFER TAX ORDINANCE
WHEREAS, Article 1, Chapter 11 of Title III of the Alameda
Municipal Code provides for the imposition for an increased tax
upon transfers of real property located in the City of Alameda; and
WHEREAS, City desires to enter into an agreement with the
County of Alameda, hereinafter referred to as "County," for Council
to collect the tax as provided for in Title III, Chapter 11 of the
Alameda Municipal Code through the County Recorder's Office; and
WHEREAS, County agrees to collect the tax for City under the
terms and agreements as hereinafter provided for;
THEREFORE, IT IS HEREBY AGREED between City and County as
follows:
1. County hereby agrees:
(a) Effective January 2, 1990, and except as hereinafter
provided for, County, through the County Recorder's Office, shall
collect for City a tax imposed on each transfer, by deed,
instrument or writing, by which any lands, tenements or other
realty sold, located in the City of Alameda, shall be granted,
assigned, transferred or otherwise conveyed to, or vested in, the
purchaser or purchasers, or any person or persons by his/her or
their direction, said tax to be at the rate prescribed by City as
shown in said Ordinance, and any amendment thereto.
(b) Collection of the Tax shall be governed by the following
rules:
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EXHIBIT A
(i) If, for any reason, County is unable to
collect the tax when the instrument or writing is
presented for recordation, County will record the
instrument or writing if otherwise recordable under the
law, and will indicate on the face of the instrument or
writing that the City Tax was unpaid at the time of
recordation. The responsibility of thereafter collecting
the tax shall be that of the City.
(ii) County will incur no liability for tax which
is incorrectly computed.
(iii) The declaration of valuation of the real
property by the taxpayer shall be conclusive as between
County and taxpayer.
(iv) A claim of exemption from the tax by the
taxpayer shall be conclusive as between County and
taxpayer.
(v) County's sole responsibility shall be to
apply the tax rate of City to the valuation declared by
the taxpayer.
(vi) No actions taken by County shall preclude
City from later collecting additional tax directly from
the taxpayer if it is found such additional tax is due
because of an incorrect declaration of valuation by such
taxpayer, and incorrect claim of exemption or otherwise.
(c) County will refer to City and dispute regarding payment
of the Alameda Real Property Transfer Tax for settlement.
(d) County will refer to City any requests for refund of the
City tax paid. County, under no circumstances, will make a refund.
(e) All Alameda Real Property Transfer Taxes collected by
County shall be transmitted to City, less the collection charge set
forth in paragraph (g), on a monthly basis. The payment will
consist of a warrant, a statement showing the total daily amount
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paid, and a report showing each individual amount paid cross -
referenced with the County Recorder's document recording number and
the date paid.
(f) The County agrees to provide to the City such reports and
other materials as are necessary and desirable to enable the City
to effectively administer the tax, including timely delivery of
statements described in paragraph (e) above, and a copy or
microfilm image of each City of Alameda recordation subject to said
tax. The latter documents or images will also be made available
in a timely manner, and may be collected in batches over a
specified time period as may be mutually agreeable to City and
County administrative personnel.
(g) The rate to be charged City for the collection of the
City of Alameda Real Property Transfer Tax will be $18.00 for each
document that transfers title as said document may be determined
by County administrative personnel.
(h) County will provide the necessary equipment and personnel
for the collection of said tax, and the cost thereof is included
in the rate as herein provided for.
(i) County agrees to permit authorized personnel of City to
examine the records and procedures of the County Recorder
concerning the collection of the Alameda Real Property Transfer
Tax.
(j) County agrees that communications, payment, reports, and
all other materials sent to City shall be addressed to:
City of Alameda
2263 Santa Clara Avenue
Alameda, CA 94501
Attn: Finance Director
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(k) County shall use the same procedures as presently
followed for collection of the County Documentary Transfer Tax with
the following exceptions:
(i) The City tax shall be at that rate
prescribed by City ordinance.
(ii) The City tax applies to the total
consideration paid as defined by City ordinance.
(iii) The tax applies only to property situated
within the city limits of Alameda.
2. City hereby agrees:
(a) To indemnify, defend and hold harmless County in
connection with any claim or suit filed arising out of the
collection or noncollection of said Real Property Transfer Tax by
County for City, and in the event that the collection of said tax
is enjoined by legal process, City agrees to reimburse the County
for any expenses incurred by County in providing defense of said
collection of said tax.
(b) All communication and notices sent by City to County
shall be addressed to:
Alameda County Board of Supervisors
1221 Oak Street, 5th Floor
Oakland, CA 94612
(c) City agrees to provide to County such forms,
notices, and other materials as are necessary and desirable to
assist the County Recorder in carrying out collection of the City
Tax.
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(3) General:
(a) A periodic review of the collection charge as set
forth in Paragraph (g) will be conducted by County and upon written
notification to City by County said collection charge may be
increased to more appropriately reflect the Recorder's true cost
of providing the collection of City Real Property Transfer Tax
pursuant to this Agreement.
No increase, as a result of this review, shall be
effective until after December 31, 1992.
(b) Renewal for each year shall be automatic, provided
that either party hereto may terminate said Agreement at the end
of any ear by giving the other party sixty (60) or more days notice
in writing of the intention to terminate.
(c) This Agreement is hereby executed on
by the City of Alameda, as authorized by Resolution No.
of the Alameda City Council, and by the County of
Alameda as authorized by Resolution No. of the Alameda
County Board of Supervisors.
Approved as to form:
acc,e, a.
City of Alameda
a municipal corporation
By
Mayor
„3.
Attest
City Attorney City Clerk
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COUNTY OF ALAMEDA
By
Approved as to form:
Attest
Chairman
Board of Supervisors
Deputy County Counsel Clerk
Board of Supervisors
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