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Consider the Claim for Refund of Taxes of Chatfield Properties II, L.P., in the total amount of $76,379.38 in special assessments levied by the Reclamation District No. 501; and Authorize the Auditor-Controller to pay the refund from such available funds as the District may have on deposit in the County treasury
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
It is recommended that the Board grant the refund of Chatfield Properties II, L.P. (Claimant") in the amount of $76,379.38 in special assessments levied by the Reclamation District No. 501 ("District") and authorize the Auditor-Controller to pay the refund from such available funds as the District may have on deposit in the County treasury.
SUMMARY:
Under the circumstances presented by this claim, only the Board of Supervisors can order a refund of taxes. In making this determination, the Board acts in a judicial capacity. Because the District is considered a revenue district as defined in Revenue and Taxation Code section 122, the Board may grant the refund claim of the Claimant since the District erroneously assessed the property as residential rather than agricultural. [Revenue and Taxation Code sections 5096 and 5099.]
Further, the Board may authorize the Auditor-Controller to pay the refund from a warrant drawn upon such available funds as the District may have on deposit in the County treasury, or in the event such funds are insufficient, then out of such funds subsequently accruing to the District and on deposit in the County treasury.
FINANCIAL IMPACT:
Any refund ordered by the Board with respect to the District will not come from County funds. Rather, since the District is a revenue district any refund will be paid from the available funds as the District may have on deposit in the County treasury.
Under Revenue and Taxation code section 5097 (a) (2), the Board may refund amounts that were paid...
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