REPORT/RECOMMENDATION TO THE BOARD OF DIRECTORS
OF THE SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT
AND RECORD OF ACTION
REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF THE COUNTY OF SAN BERNARDINO
AND RECORD OF ACTION
February 11, 2020
FROM
GARY McBRIDE, Chief Executive Officer, County Administrative Office
DAN MUNSEY, Fire Chief/Fire Warden, San Bernardino County Fire Protection District
SUBJECT
Title
Refund of Special Taxes Due to Court Judgment - Fire Protection Service Zone 5 (Upland and San Antonio Heights)
End
RECOMMENDATION(S)
Recommendation
1. Acting as the governing body of the San Bernardino County Fire Protection District:
a. Recommend that the County of San Bernardino refund special taxes levied for Fire Protection Service Zone 5 associated with properties located in Upland and San Antonio Heights during Fiscal Years 2017-18 and 2018-19, based on the trial court's decision in the matter of San Antonio Heights Association v. Local Agency Formation Commission for San Bernardino County (LAFCO), San Bernardino County Superior Court Case No. CIVDS 1712771 using the following two methods:
i. Pursuant to Resolution No. 2019-20 adopted by the Board of Supervisors on March 12, 2019 (Item No. 14) and in accordance with California Revenue and Taxation Code section 5105, refund the above-described special taxes without a claim for refund filed where there has been no transfer of the property during or since the fiscal year for which the taxes subject to the refund were levied and the amount of the refund is less than $5,000.
ii. For refunds that fall outside of Recommendation No. 1.a.i., refund the above-described special taxes after receipt of taxpayer's refund claim by the Auditor-Controller/Treasurer/Tax Collector for the County of San Bernardino pursuant to Revenue and Taxation Code section 5097.
b. Recommend that the County of San Bernardino pay interest earned on the above-described special taxes to the taxpayers contingen...
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