HomeMy WebLinkAboutItem 4.09 Alameda Co Agent for City Taxation ego- 1v
CITY OF DUBLIN
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: May 27, 1986
SUBJECT Designation of Alameda County as an Agent for City of
Dublin in Actions Pursuant to Revenue and Taxation
Code 5096 .
EXHIBITS ATTACHED 1) Letter Dated May 2 , 1986, from Richard Moore,
County Counsel .
2 ) Memorandum from City Attorney dated May 13, 1986 .
3 ) Resolution
( II
RECOMMENDATION: Adopt Resolution.
FINANCIAL STATEMENT: If the City is named in the suit, a pro-rata share of
the defense cost may -be incurred.
DESCRIPTION The City Attorney has reviewed a proposal by the
Alameda County Counsel to serve as the City ' s agent in actions related to
property tax refunds .
The County Counsel has experience in representing tax
refund cases and it will avoid a duplication of legal representation . The
letter from the County Counsel indicates that the County may request
reimbursement for a pro-rata share of the defense costs . The City Attorney
has advised that the designation should be in the form of a resolution.
Staff recommends that the City Council .adopt the
proposed resolution.
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COPIES TO:
ITEM NO.
Q / C O U N T Y C O U N S E L
FOURTH FLOOR,ADMINISTRATION BUILDING, 1221 OAK STREET RICHARD J.MOORE
cg11FORN0P
OAKLAND,CALIFORNIA 94612 TELEPHONE 874.5728 COUNTY COUNSEL
May 2, 1986
Mr. Michael Nave
City Attorney
P.O. Box 2340
Dublin, CA 94560
Re: The Atchison, Topeka and Santa Fe Railway Company, et al -v. Board
of Equalization of the State of California
Dear Mr. Nave:
The County of Alameda has been served with an action filed in the San
Francisco Superior Court entitled the Atchison, Topeka and Santa Fe Railway,
et al. v. Board of Equalization of the State of California; Counties of:
Alameda, et al. , civil action no. 855589. This case seeks refunds of taxes
for the years 1981 through 1984. We represented your city in the case filed
by the same plaintiffs for the years 1978 through 1980.
However, times change and statutes change. Revenue and Taxation Code
section 5149 now requires that if a city wishes the county to defend it in a
tax refund action, the city must designate the county as its agent for service
of process for any and all actions brought against the city for tax refunds.
You may of course choose to defend the action yourself.
The county clerk is required to keep a public record of all cities which
have designated the county as their agent. The county may request cities
which have designated the county as its agent to share costs.
Therefore, if your city wishes the county to defend you in this action,
please have the city council designate the county as its agent for service of
process in tax refund actions under Revenue and Taxation Code sections 5096
and following.
Very truly yours,
RICHARD J. MOORE
County Counsel
By
. MAY
enior Deputy County Counsel
JFM/me:1826)
MICHAEL R. NAVE
ATTORNEY AT LAW ^;•�^� —
1220 HOWARD AVENUE, SUITE 250 '-"a��
BURLINGAME, CALIFORNIA MAILING ADDRESS
94010-4211 P. 0. BOX 208
(415) 348-7130 BURLINGAME• CA 94011-0208
M E M O R A N D U M
TO: Richard Ambrose
FROM: Michael R. Nave
DATE: May 13 , 1986
RE: The Atchison, Topeka and Santa Fe Railroad
Company, et al . v. Board of Equalization of
the State of California
-
I called Jim May about this matter , and he advised me
that the County would be defending as many of the cities in
Alameda County that authorize his representation. The
County intends to bill for its time , but it would be on a
pro rata basis. Thus , .in my. opinion, the City should
authorize the County by resolution to accept service of
process on Dublin's behalf, and to represent Dublin in this
matter .
MRN: jaa
RESOLUTION NO. - 86'
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
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DESIGNATING ALAMEDA COUNTY AS THE CITY' S AGENT
FOR ACTIONS RELATED TO TAX REFUNDS
WHEREAS, Revenue and Taxation Code Section 5149
requires a City to designate the County as its agent if the County
is to defend a tax refund action; and
WHEREAS, Alameda County has been named in a tax refund
case involving Atchison, Topeka, and Santa Fe Railway, et. al . ;
and
WHEREAS, the case seeks refunds of taxes for the years
1981 through 1984 ; and
WHEREAS, the County Counsel has a background of the
legal issues presented and can offer legal assistance on this
matter in an efficient manner;
NOW, THEREFORE, BE IT RESOLVED that the City Council of
the City of Dublin does hereby designate Alameda County as its
agent for service of process in tax refund actions under Revenue
and Taxation Code Sections 5096 and following.
PASSED, APPROVED AND ADOPTED this 27th day of May, 1986 .
AYES :
NOES :
ABSENT:
Mayor
ATTEST:
City Clerk