Title:
Title
Authorization to Return Overpaid Special Taxes to Certain Property Owners in the City of Sacramento North Natomas Drainage Community Facilities District No. 97-01
End
FileID
File ID: 2018-01510
Location
Location: District 1
Recommendation:
Recommendation
Pass a Motion authorizing staff to return collected special taxes to certain property owners who have overpaid due to an error in property classification.
Contact: Brian Wong, Debt Manager, (916) 808-5811; Colin Bettis, Senior Debt Analyst, (916) 808-8292, Office of the City Treasurer
Body
Presenter: None
Attachments:
1-Description/Analysis
Description/Analysis
Issue Detail: In 2010, the Office of the City Treasurer changed special tax administrators responsible for the administration of land-secured districts including Mello-Roos community facilities districts (CFDs) and assessment districts. Administration of CFDs involves among other things, the accurate collection of special tax levies in accordance with the Rate and Method of Apportionment (RMA) for each CFD based on the then current land use categories of taxable parcels. The City recently became aware that the prior special tax administrator had incorrectly classified certain properties within the City of Sacramento North Natomas Drainage CFD No. 97-01 (the CFD) as developed properties even though those parcels should have been classified as undeveloped per the RMA. When the land use category data was transferred to the current special tax administrator in FY2009/10 the data was taken and assumed to be accurate. As such, the current special tax administrator did not perform reconciliation, validation, or sampling of the accuracy of the data received from the prior special tax administrator.
In June 2018, a property owner called requesting a review of the special taxes levied on his properties within the CFD. Upon review by City staff and the City's current special tax administrator of all properties within the CFD, it w...
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