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File #: 24-0237    Version: 1
Type: Regular Item Status: Agenda Ready
File created: 6/4/2024 In control: Visalia City Council
On agenda: 6/17/2024 Final action:
Title: 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.
Attachments: 1. Attachment 1 - Tax Roll Resolution, 2. Attachments 2-11 - Contested Items, 3. Tax Assessment Conntested.pdf
Agenda Item Wording:
title
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

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 ...

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