Agenda Item Wording:
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Contested Special Assessments - Authorization to allow the City of Visalia to place items contested during the June 3, 2024, public hearing on the Miscellaneous Special Assessments on the Tulare County secured property tax roll.
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Deadline for Action: 6/17/2024
Submitting Department: Finance and Technology Services
Contact Name and Phone Number: Ruth Pena, 713-4327, ruth.pena@visalia.city <mailto:ruth.pena@visalia.city>
Department Recommendation:
After investigation of the protests received during the Public Hearing held on June 3, 2024, it is recommended that eight of the nine contested items be placed on the Miscellaneous Special Assessments of the Tulare County secured property tax roll for collection.
Background Discussion:
During the Public Hearing held on June 3, 2024, six individuals objected to nine of the proposed tax roll assessments. Five property owners spoke in person at the public hearing and one property owner contested three proposed assessments in an email sent to the City, prior to the protest deadline. Staff was directed to examine the assessments further and return with recommendations.
Of the nine contested items, eight are being recommended to be placed on the Miscellaneous Special Assessments of the Tulare County secured property tax roll for collection and one is recommended to be removed from the tax roll.
Any property owner may avoid having their item placed on the tax roll by paying the amount due prior to June 30, 2024.
Public Hearing Process
In general, the current process of holding a public hearing to determine whether to place certain assessments, fines and delinquent costs on the tax roll is a limited process. The only issue to be considered by the Council is whether the assessment or fine is owed and the code procedure followed, not to review the background or cause of the assessment in the first instance. In all cases, an administrative appeal hearing process has been provided to determine the substance of the issue, and there is no further appeal to the City Council.
Pursuant to Visalia Municipal Code Sections 15.44.040 and 8.40.060, administrative costs associated with overseeing the abatement of the conditions constituting a public nuisance (including the cost of inspections) may be assessed and made a lien on the real property where the public nuisance exists or existed.
The City has put in place an administrative enforcement procedure (Visalia Municipal Code Chapter 1.13) that allows property owners to appeal both the determination that a nuisance exists as well as the assessment of inspection fees through an administrative process, culminating in a hearing before an Administrative Hearing Officer, which results in a final Administrative Enforcement Order. Under this process, if the appellant disagrees with the Hearing Officer’s decision, the appellant has 90 days to appeal the decision to the Superior Court - there is no appeal to the City Council.
Only after all administrative and court appeals periods have expired is the City authorized to place unpaid fines and abatement fees (including inspection fees) on the Tulare County property tax roll for collection.
Following this process, the Finance Department presented the Council with a resolution on June 3, 2024, to place unpaid fees on the Tulare County property tax roll for collection. The fees are from cases for which the property owner has not appealed within the statutory time frame.
Payments can be made by June 30, 2024, to avoid the assessment being placed on the tax roll.
Recommended to Place on Tax Roll:
1. Property Owner: Don Celillo
Property Address: 7211 W Pershing
APN: 081-150-013
Account #: FA00369
Lien Amount: $4,576.00
The Fire Department has determined that the property owner was given the proper notification and policies and procedures were followed. It is recommended that $4,576.00 be assessed on the property tax roll. Attachments 2 & 5 provide additional information on the details of the procedures that were followed.
2. Property Owner: Don Celillo
Property Address: 5533 W Hillsdale
APN: 085-240-007
Account #: FA00368
Lien Amount: $5,676.00
The Fire Department has determined that the property owner was given the proper notification and policies and procedures were followed. It is recommended that $5,676.00 be assessed on the property tax roll. Attachments 3 & 5 provide additional information on the details of the procedures that were followed.
3. Property Owner: Don Celillo
Property Address: 823 W Center
APN: 093-191-003
Account #: FA200038
Lien Amount: $3,645.00
The Fire Department has determined that the property owner was given the proper notification and policies and procedures were followed. It is recommended that $$3,645.00 be assessed on the property tax roll. Attachments 4 & 5 provide additional information on the details of the procedures that were followed.
4. Property Address: 1138 W Valley
APN: 095-024-001
Account #: FD230014
Lien Amount: $924.72
The Fire Department has determined that the property owner was given the proper notification and policies and procedures were followed. It is recommended that $924.72 be assessed on the property tax roll. Attachment 6 provides additional information on the details of the procedures that were followed.
5. Property Owner: Rosalind Price
Property Address: 2615 W Dorothea
APN: 121-215-014
Account #: 756998
Original Amount: $841.28
Payment Made: $180.00
Lien Balance: $661.28
The Finance Department and Utility Billing have determined that the property owner was given the proper notification and policies and procedures were followed. It is recommended that $661.28 be assessed on the property tax roll. Attachment 7 provides additional information on the details of the procedures that were followed.
6. Property Owner: Dennis Santillanez
Property Address: 539 E Modoc Ave
APN: 091-350-013
Account #: 827641
Lien Amount: $846.90
The Finance Department and Utility Billing have determined that the property owner was given the proper notification and policies and procedures were followed. It is recommended that $846.90 be assessed on the property tax roll. Attachment 8 provides additional information on the details of the procedures that were followed.
7. Property Owner: Tony Diaz
Property Address: 700 N Locust
APN: 094-015-011
Account #: 756628
Original Amount: $585.51
Payment Made: $164.02
Lien Balance: $421.49
The Finance Department and Utility Billing have determined that the property owner was given the proper notification and policies and procedures were followed. It is recommended that $421.49 be assessed on the property tax roll. Attachment 9 provides additional information on the details of the procedures that were followed.
8. Property Owner: Catalina Daggett
Property Address: 511 W Goshen Ave
APN: 093-174-002
Case Number: CE230379
Lien Amount: $118.09
The Planning and Community Development Department and Neighborhood Preservation Division have determined that the property owner was given the proper notification and policies and procedures were followed. It is recommended that $118.09 be assessed on the property tax roll. Attachment 10 provides additional information on the details of the procedures that were followed.
Not Recommended to Place on Tax Roll:
9. Property Owner: Catalina Daggett
Property Address: 511 W Goshen Ave
APN: 093-174-002
Case Number: CE210021
Lien Amount: $389.94
The Planning and Community Development Department and Neighborhood Preservation Division recommend that these fees be removed from the tax roll based on Assembly Bill 1418 which went into effect on January 1, 2024. The bill prohibits the collection of reimbursement for police officer time based solely on contact with officers.
Although the bill went into effect after the fees were assessed on the property, in the interest of fairness, staff recommends that the fees in the amount of $389.94 be removed from the tax lien assessment. Attachment 11 provides additional information on the details of the procedures that were followed.
Fiscal Impact:
Without placement on the Tax Roll, these charges for services are unlikely to be recovered.
Prior Council Action: City Council Public Hearing on June 3, 2024.
Other: N/A
Alternatives: Do not authorize the Finance Department to place parcel 081-150-013, 085-240-007, 093-191-003, 095-024-001, 121-215-014, 091-350-013, 094-015-011 and093-174-002 on the Miscellaneous Special Assessment of the Tulare County secured tax roll.
Recommended Motion (and Alternative Motions if expected):
recommendation
Adoption of Resolution 2024-25 that allows the City of Visalia to place the assessment for parcels 081-150-013, 085-240-007, 093-191-003, 095-024-001, 121-215-014, 091-350-013, 094-015-011 and 093-174-002 on the miscellaneous assessments of the Tulare County secured tax roll for collection.
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Environmental Assessment Status: N/A
CEQA Review: N/A
Attachments:
l Attachment 1: Resolution 2024-25
l Attachment 2: 081-150-013 (7211 W Pershing)
l Attachment 3: 085-240-007 (5533 W Hillsdale)
l Attachment 4: 093-191-003 (823 W Center)
l Attachment 5: 095-024-001 (1138 W Valley)
l Attachment 6: Fire Department Administrative Penalty
l Attachment 7: 121-215-014 (2615 W Dorothea)
l Attachment 8: 091-350-013 (539 E Modoc Ave)
l Attachment 9: 094-015-011 (700 N Locust)
l Attachment 10: 093-174-002 (511 W Goshen Ave)
l Attachment 11: 093-174-002 (511 W Goshen Ave)