Agenda Item Wording:
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Contested Special Assessments - Authorization to allow the City of Visalia to place items contested during the June 2, 2025, public hearing on the Miscellaneous Special Assessments on the Tulare County secured property tax roll.
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Prepared by: Ruth Pena, Financial Analyst 559-713-4327, ruth.pena@visalia.gov; Renee Nagel, Finance Director 559-713-4375, renee.nagel@visalia.gov
Department Recommendation: Staff is recommending that the Council adopt Resolution 2025-40, authorizing the City of Visalia to place items contested during the June 2, 2025, public hearing on the Miscellaneous Special Assessments on the Tulare County secured property tax roll.
Summary:
During the Public Hearing held on June 2, 2025, seven individuals objected to eight of the proposed tax roll assessments. Six property owners spoke in person at the public hearing and one property owner contested one proposed assessment in a conversation with City staff prior to the start of the meeting. Staff was directed to examine the assessments further and return with recommendations.
Of the eight contested items, three are being recommended to be placed on the Miscellaneous Special Assessments of the Tulare County secured property tax roll for collection for the original assessed amount, two are recommended at a modified assessed amount and three are recommended to be removed from the tax roll.
Background Discussion:
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 reviewing 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 Ci...
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