Agenda Item Wording:
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Authorization to allow the City of Visalia to place the item contested during the June 6, 2022 public hearing on the Miscellaneous Special Assessments on the Tulare County secured property tax roll.
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Deadline for Action: 6/20/2022
Submitting Department: Finance and Technology Services
Contact Name and Phone Number: Ruth Pena, 713-4327
Department Recommendation:
After holding a Public Hearing on June 6, 2022 it is recommended that the contested item be placed on the Miscellaneous Special Assessments of the Tulare County secured property tax roll for collection.
Background Discussion:
Summary: During the Public Hearing held on June 6, 2022, one property owner objected to a lien being placed on their property. Staff was directed to reexamine the assessment further and to return with a recommendation.
The contested item is being recommended to be placed on the Miscellaneous Special Assessments of the Tulare County secured property tax roll for collection.
Background Discussion:
In general, the current process of holding a public hearing for determining whether to place certain assessments, fines and delinquent costs on the tax roll is a limited process. The only issue to be determined by the Council is whether the assessment or fine is owed and the code procedure followed, not whether the assessment or fine was properly assessed 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 Council with a resolution on June 6, 2022, to place unpaid fees on the Tulare County property tax roll for collection. All these fees are from cases for which the property owner has not appealed within the statutory time frame.
During the Public Hearing on June 6, 2022, one property owner objected to a lien being placed on their property. The contested item is being recommended to be placed on the Miscellaneous Special Assessments of the Tulare County secured property tax roll for collection.
Item Recommended to Place on Tax Roll (1):
1. Property Owner: Agapito Garza
Property Address: 1849 N. Bridge St.
APN: 091-121-012
Lien Amount: $440.00
It has been determined that the property owner was given the proper notification and policies and procedures were followed. It is recommended that the lien amount of $440.00 be placed as a tax lien on the property. Attachment 2 provides additional information on the property and 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 6, 2022.
Other: N/A
Alternatives: Do not authorize the Finance Department to place parcel 091-121-01 on the Miscellaneous Special Assessment of the Tulare County secured tax roll.
Recommended Motion (and Alternative Motions if expected):
recommendation
Adoption of Resolution 2022-___ that allows the City of Visalia to place the assessment for parcel 091-121-012 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: Attachment 1: Resolution No. 2022- Attachment 2: 091-121-012 (1849 N. Bridge St.)