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BACKGROUND Every year cities (and some special districts) throughout Alameda County request the County to place on the property tax rolls taxes and assessments that the cities have levied. For example, Pleasanton requests that the assessments for the improvements within the Hacienda Business Park and for the assessments for landscape and lighting districts be collected with other property taxes. Beginning in 1997, because of concerns generated by Proposition 218, the County Auditor required the requesting agencies to certify that the taxes and assessments that were to be placed on the tax roll meet the requirements of Proposition 218. The County also required that the requesting agency indemnify the County should there be a challenge to the tax or assessment on grounds that it doesn't comply with the requirements of Proposition 218. The Council has annually authorized the City Attorney to sign a Certification and Mutual Indemnification Agreement with the County concerning Pleasanton's taxes and assessments. The County Auditor has again this year (and we expect this to occur yearly) requested that the City certify that the assessments that the City wants placed on the 2008/2009 tax roll comply with the requirements of Proposition 218 and that the City Council authorize the City Attorney to sign aCertification/Indemnification to that effect. DISCUSSION Of the special assessments and fees identified on Exhibit A to the Certification, four represent bonded indebtedness for the improvements within the North Pleasanton Improvement District and technically are outside the scope of Proposition 218. The remainder -the landscape and lighting districts, the GHAD's, the urban runoff fee -were evaluated at length by staff for compliance with Proposition 218. We have concluded that these various assessments do comply with Proposition 218 and there are no legal challenges pending suggesting otherwise. Accordingly, we believe that based on our current understanding of the law, the assessments that the City will request the County to place on the tax rolls meet the requirements of Proposition 218. Submitted by: Fiscal Review: Approve by: ~~ < Michael Roush Dave Culver Nelson Fialho City Attorney Director of Finance City Manager Attachments: 1. Resolution 2 of 2